Yakona Learning Center

Nonprofit profile at a glance

EIN
883696351
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-N 2022
Location
Newport, OR, USA
Phone
5412702057
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Environmental Education and Outdoor Survival Programs

Official website

Reported finances

Revenue
$640,759
Expenses
$547,412
Assets
$340,023
Liabilities
$49,290

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

Leadership & pay

11 people listed

Executive titles in this filing

  • NATALIE SCHAEFER (EXECUTIVE DIRECTOR)
  • JESUS HERNANDEZ-GABRIEL (VICE PRESIDENT)
  • WAYNE BELMONT (PRESIDENT)

Highest reported compensation

  • NATALIE SCHAEFER (EXECUTIVE DIRECTOR): $81,667 total reported compensation

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

Overview

Mission

Yakona learning center is a living laboratory that serves to protect, preserve, and enhance the natural ecosystems and cultural history of Oregon's central coast spruce habitat and its wildlife through the arts, education, and stewardship.

What it reported doing in 2024

Community engagement: yakona was served by 19 dedicated volunteers (board members are not included in that total) in 2024. Docent projects included trail maintenance, invasive plant removal, trail camera operations and monitoring, pollinator plant cultivation, and more. Yakona's board members totaled 10, adding collective wisdom and skills to the team. We also held three volunteer events, proving an opportunity for team-building with our community partners. Collectively, yakona's volunteers donated 1,414 hours in 2024.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 55% for direct work, and 45% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 94
  • Accountability: 69
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.8%; rating input score 54
  • Program expense ratio: 62.9%; rating input score 63
  • Fundraising efficiency: $7.97 raised per $1 spent on fundraising; rating input score 31; 31st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 14.6%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 0.62; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 14.9%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 34.9% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 9.4% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 44.4% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 53.8% of revenue deployed · 62.9% of spending went to programs
  • Governance: 10 of 10 board members independent · 2 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $344K in reported program spending
  • Leadership: top reported pay $82K · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 2 filed related-organization links
  • 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.

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.