Volo Natural Learning Community Inc

Nonprofit profile at a glance

EIN
921111897
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Murray, UT, USA
Phone
8013721178
Rating
33
Verdict
REVIEW
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$211,160
Expenses
$219,254
Assets
$27,468
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

7 people listed

Highest reported compensation

  • Arthur Morris (Exective Director): $187,784 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide Learning Opportunities as an alternative to traditional school. The community will focus on nature-based outdoor learning, self-directed learning focused on life skills.

What it reported doing in 2024

In 2024 Volo Natural Learning Community served over 21 children through a varity of nature-based programs. Between 5 to 9 students participated in our full-time program, throughout the school year beginning in September. Volo students actively contribute to planning nature education initiatives for two conservation properties. They also participated in ecological restoration, planting and caring for hundreds of native trees and shrubs, sowing seeds of native grasses and wildflowers, and removing invasive thistles and other weeds from over 5 acres of land at the Jordan River Migratory Bird Reserve, Swaner Ecocenter, Nature Preserve and other local conservation sites. We have seen outstanding personal growth in all of our participants. Our learner-centered model supports individualized growth and development in a nurturing environment.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

REVIEW - The filed numbers largely add up and revenue has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 13
  • Transparency & Controls: 65
  • Accountability: 21
  • Sustainability: 26
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 14.6%; rating input score 15
  • Program expense ratio: 14.1%; rating input score 14
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.8%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 85.6%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 19% per year; rating input score 100; 87th percentile among comparable filings
  • Asset growth: 65.4% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 14.6% of revenue deployed · 14.1% of spending went to programs
  • Governance: 0 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $31K in reported program spending
  • Leadership: top reported pay $188K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 14 of 14 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 1 filing year from 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 15/100.
  • High — Financial Efficiency: Program expense ratio scored 14/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.