Civic Intelligence

Cnaturenet DBA Children and Nature Network

990 • Fiscal year 2017 • EIN 14-1959018

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 14, 2018

Organization ProfileWWW.CHILDRENANDNATURE.ORG
808 14th Avenue SoutheastMinneapolis, MN 55414

(612) 250-1874

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

54th percentile

0.12x

Higher debt load relative to assets than 54% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

48th percentile

0.09x

Higher debt load relative to revenue than 48% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

19th percentile

-11%

Higher net margin than 19% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

11th percentile

-11%

Faster asset growth than 11% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

11th percentile

-24%

Faster revenue growth than 11% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$1,316,072

Down $157,191 (-11%) from 2016

Net Assets

Down

$1,152,839

Down $202,822 (-15%) from 2016

Liabilities

Up

$163,233

Up $45,631 (+39%) from 2016

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin19th percentile

Revenue

Down

$1,863,809

Down $581,949 (-24%) from 2016

Expenses

Up

$2,068,583

Up $440,188 (+27%) from 2016

Net Income

Down

-$204,774

Down $1,022,137 (-125%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2010: $156,667Liabilities 2010: $1,054Net Assets 2010: $155,6132010Assets 2011: $498,312Liabilities 2011: $39,840Net Assets 2011: $458,4722011Assets 2012: $315,421Liabilities 2012: $6,757Net Assets 2012: $308,6642012Assets 2013: $292,038Liabilities 2013: $14,317Net Assets 2013: $277,7212013Assets 2014: $525,195Liabilities 2014: $87,181Net Assets 2014: $438,0142014Assets 2015: $645,467Liabilities 2015: $107,169Net Assets 2015: $538,2982015Assets 2016: $1,473,263Liabilities 2016: $117,602Net Assets 2016: $1,355,6612016Assets 2017: $1,316,072Liabilities 2017: $163,233Net Assets 2017: $1,152,8392017Assets 2018: $1,187,875Liabilities 2018: $517,015Net Assets 2018: $670,8602018Assets 2019: $810,004Liabilities 2019: $477,305Net Assets 2019: $332,6992019Assets 2020: $9,799,958Liabilities 2020: $604,659Net Assets 2020: $9,195,2992020Assets 2021: $9,265,394Liabilities 2021: $169,345Net Assets 2021: $9,096,0492021Assets 2022: $7,666,685Liabilities 2022: $702,580Net Assets 2022: $6,964,1052022Assets 2023: $7,658,228Liabilities 2023: $752,232Net Assets 2023: $6,905,9962023Assets 2024: $6,841,478Liabilities 2024: $794,008Net Assets 2024: $6,047,4702024

Highlighted filing

2017

Assets$1,316,072
Liabilities$163,233
Net Assets$1,152,839
Open 2017 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2010: $306,746Expenses 2010: $668,543Net Income 2010: -$361,7972010Revenue 2011: $780,987Expenses 2011: $478,131Net Income 2011: $302,8562011Expenses 2012: $606,7602012Revenue 2013: $563,079Expenses 2013: $594,022Net Income 2013: -$30,9432013Revenue 2014: $952,603Expenses 2014: $792,310Net Income 2014: $160,2932014Revenue 2015: $1,345,177Expenses 2015: $1,244,893Net Income 2015: $100,2842015Revenue 2016: $2,445,758Expenses 2016: $1,628,395Net Income 2016: $817,3632016Revenue 2017: $1,863,809Expenses 2017: $2,068,583Net Income 2017: -$204,7742017Revenue 2018: $1,691,007Expenses 2018: $1,891,653Net Income 2018: -$200,6462018Revenue 2019: $1,500,078Expenses 2019: $1,838,239Net Income 2019: -$338,1612019Revenue 2020: $10,355,552Expenses 2020: $1,492,952Net Income 2020: $8,862,6002020Revenue 2021: $2,175,019Expenses 2021: $2,180,062Net Income 2021: -$5,0432021Revenue 2022: $1,720,790Expenses 2022: $3,575,889Net Income 2022: -$1,855,0992022Revenue 2023: $3,235,726Expenses 2023: $3,397,242Net Income 2023: -$161,5162023Revenue 2024: $3,700,822Expenses 2024: $4,662,217Net Income 2024: -$961,3952024

Highlighted filing

2017

Revenue$1,863,809
Expenses$2,068,583
Net Income-$204,774
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 14, 2018
Return Version
2017v2.2
Gross Receipts
$1,863,818
Mission and Program Overview

Mission

See schedule o.to increase equitable access to nature so that children and the natural world can thrive. We do that by: 1) fostering belief that a connection to nature is critical to children's healthy development; 2) changing core systems that impact children's daily access to nature, such as muncipal government, public schools, etc.; 3) growing the movement to reconnect children with nature.

Children & Nature Network is leading a global movement to increase equitable access to nature so that children and natural places can thrive. We are growing this movement by investing in leadership and communities through sharing evidence-based resources, scaling innovative solutions and driving policy change.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$137,117$564,195▲ $427,078
Pledges and Grants Receivable$578,259$315,000▼ $263,259
Cash and Non-Interest-Bearing Accounts$423,775$209,738▼ $214,037
Accounts Receivable$272,661$158,647▼ $114,014
Prepaid Expenses and Deferred Charges$61,451$34,561▼ $26,890
Land, Buildings, and Equipment, Net-$33,931-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,473,263$1,316,072▼ $157,191
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$53,837$136,637▲ $82,800
Deferred Revenue$63,765$26,596▼ $37,169
Total Liabilities$117,602$163,233▲ $45,631
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,014,435$951,385▼ $63,050
Unrestricted Net Assets$341,226$201,454▼ $139,772
Total Net Assets Fund Balance$1,355,661$1,152,839▼ $202,822
Total Liabilities and Net Assets / Fund Balance$1,473,263$1,316,072▼ $157,191

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$33,931-$33,931
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Sarah Milligan-tofflerExecutive DirectorFT$143,926$143,926

Board Members and Trustees

NameTitle
Steve NygrenChair
Fran MainellaPast Chair
Lisa MooreVice Chair
Amy PertschukDirector
Clay JohnsonDirector
David OrrDirector
Hannah QuimbyDirector
Jesus AguirreDirector
Kim Moore BaileyDirector
Kyle McCoyDirector
Nancy HerronDirector
Sophie SarkarDirector
Stephen PontDirector
Svante L MyrickDirector
Mohammed LawalSecretary
David HartwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,239,063
Program Service Revenue
$623,999
Investment Income
$169
Other Revenue
$578
All Other Contributions
$926,242
Change in Net Assets
$-204,774

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,863,809
Revenue Not Reported on Form 990
$55,594
Total Revenue per Audited Statements
$1,919,403
Total Revenue per Form 990
$1,863,809
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,269,035
Salaries, Compensation, and Employee Benefits$712,759
Total Fundraising Expense$120,281
Grants and Similar Amounts Paid$86,789
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$678,065$14,577$41,270$733,912
Other Salaries and Wages$437,229$31,746$46,650$515,625
Travel$184,145$561$2,915$187,621
Conferences and Meetings$166,128-$766$166,894
Current Officers, Directors, Trustees, and Key Employees$122,044$8,861$13,021$143,926
Payroll Taxes$41,084$7,737$4,387$53,208
Grants to Domestic Orgs$52,153--$52,153
Information Technology$28,679$3,277$1,819$33,775
Grants to Domestic Individuals$33,636--$33,636
Fees for Services Accounting-$32,871-$32,871
Office Expenses-$7,702$4,532$12,234
Advertising$7,626$686$596$8,908
Insurance-$3,284-$3,284
Foreign Grants$1,000--$1,000
Other Expenses$1,042$311$269$580
Total Functional Expenses$1,836,247$112,055$120,281$2,068,583

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,122,225
Expenses per Audited Statements$2,068,583
Total Expenses per Form 990$2,068,583
Expenses Not Reported on Form 990$53,642
International Activity

International Summary

Spending
$138,000

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaProgram ServicesInternational Conference00$136,000
EuropeGrantmaking-00$1,000
EuropeProgram ServicesAttend Conferences00$1,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$55
Fundraising Direct Expenses$9
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraisers$34,875$55$9$46
Total Events$34,875$55$9$46
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“The Board of Directors meets to review the audit and 990 to ensure accuracy before it is approved and filed.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The conflict of interest form is distributed annually at the in-person meeting of the board of directors. It is discussed and conflicts are acknowledged, if any.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The Executive Director's salary through most of 2014 had been set after an extensive national search for a new Executive Director. In establishing compensation for this position, the board and staff looked at comparable organizations and market rates for this role. The Executive Committee of the Board annually conducts a performance and salary review of the Executive Director. In that process, the Board approves salary increases for the Executive Director, if any, which they noted for the 3 years is still below market rates for individuals in comparable organizaitons.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Similar process to determining ED's salary”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“We would provide them Upon request.”

Filing and Contact Details

Filer

Filer Name
Cnaturenet
EIN
14-1959018
Phone
6122501874
Address
808 14TH AVENUE SOUTHEAST, MINNEAPOLIS, MN 55414

Signing Officer

Name
Sarah Milligan-toffler
Title
Executive Director
Signed
2018-06-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Milligan-toffler
Formed
2006
Legal Domicile
Nm
Voting Board Members
16
Independent Board Members
16
Employees
8
Volunteers
400

Preparer

Firm
Carpenter Evert & Associates
Address
7760 France Ave S 940, Bloomington, MN 55435
Preparer
Marc Colin
Phone
9528310085
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization has a tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and has adopted Accounting for Uncertainty in Income Taxes, ASC 740-10. The Organization's policy is to evaluate uncertain tax positions, at least annually, for the potential for income tax exposure from unrelated business income or from loss of nonprofit status. The Organization continues to operate consistent with its original exemption application and each year takes the necessary actions to maintain its exempt status. It has been classified as an organization that is not a private foundation under the Internal Revenue Code and charitable contributions by donors are tax deductible.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Grass Roots Leaders Consists of three significant efforts:Research Library C&NN collects, curates and disseminates research, news, and information on issues related to connecting children and communities to nature. C&NNs research library has the largest collection of scientific literature (500+ articles) and is invaluable resource for advocates and practitioners in the movement, providing evidence-based resources to enhance and inform their work.Green Schoolyards for Healthy Communities Green Schoolyards for Healthy Communities, a joint initiative of the C&NN in partnership with the National League of Cities Institute for Youth Education and Families (IYEF), will engage education leaders, cross-sector practitioners, policy makers and community leaders to promote green schoolyards across the nation.Cities Connecting Children to Nature In partnership with that National League of Cities Institute (NLCI), C&NN is working with municipalities and cross-sector community partners in cities to improve health, education, and quality of life for low-income residents through increasing nature access. City-wide scans in seven pilot cities have identified strengths, gaps, and shared metrics that have informed city plans to connect children and families to nature, specifically in low-income communities.
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IRS990/Form990PartVIISectionAGrp/PersonNm7David Orr
IRS990/Form990PartVIISectionAGrp/PersonNm8NANCY HERRON
IRS990/Form990PartVIISectionAGrp/PersonNm9LISA MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm10STEPHEN PONT
IRS990/Form990PartVIISectionAGrp/PersonNm11Jesus Aguirre
IRS990/Form990PartVIISectionAGrp/PersonNm12SOPHIE SARKAR
IRS990/Form990PartVIISectionAGrp/PersonNm13Kim Moore Bailey
IRS990/Form990PartVIISectionAGrp/PersonNm14Amy Pertschuk
IRS990/Form990PartVIISectionAGrp/PersonNm15Hannah Quimby
IRS990/Form990PartVIISectionAGrp/PersonNm16SARAH MILLIGAN-TOFFLER
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Executive Dir.
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0Children & Nature Network is leading a global movement to increase equitable access to nature so that children and natural places can thrive. We are growing this movement by investing in leadership and communities through sharing evidence-based resources, scaling innovative solutions and driving policy change.
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IRS990/OtherExpensesGrp/TotalAmt21042
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IRS990/PrincipalOfficerNm0SARAH MILLIGAN-TOFFLER
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IRS990/ProgSrvcAccomActy2Grp/Desc0The Natural Leaders Network provides training and ongoing support for millennials (ages 18-29) to become leaders in their communities to connect children and adults to nature. Natural leaders are working in 130 communities (in 42 states) across the country, connecting more than 16,500 people to nature annually.
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IRS990/ProgSrvcAccomActy3Grp/Desc0The Natural Families Network provides tools and resources for families to connect to nature. The Network currently supports 130 Family Nature Clubs who are engaging 40,000 families worldwide in regular outdoor activities and actively supports large-scale partnerships with organizations who align with C&NNs vision to engage families in connecting their children to nature.
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,316,072
Liabilities
$163,233
Net assets
$1,152,839
Revenue
$1,863,809
Expenses
$2,068,583
Net income
-$204,774
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.84$0.79$6.05$3.70$4.66$0.96
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.66$0.75$6.91$3.24$3.40$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.67$0.70$6.96$1.72$3.58$1.86
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.27$0.17$9.10$2.18$2.18$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.80$0.60$9.20$10.4$1.49$8.86
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.48$0.33$1.50$1.84$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.52$0.67$1.69$1.89$0.20
2017Detailed filing. Detailed filing data is available for this year.$1.32$0.16$1.15$1.86$2.07$0.20
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.47$0.12$1.36$2.45$1.63$0.82
2015Detailed filing. Detailed filing data is available for this year.$0.65$0.11$0.54$1.35$1.24$0.10
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.09$0.44$0.95$0.79$0.16
2013Detailed filing. Detailed filing data is available for this year.$0.29$0.01$0.28$0.56$0.59$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.01$0.31$0.61
2011Summary only. Only limited summary data is available for this year.$0.50$0.04$0.46$0.78$0.48$0.30
2010Summary only. Only limited summary data is available for this year.$0.16$0.00$0.16$0.31$0.67$0.36