Civic Intelligence

Cnaturenet DBA Children and Nature Network

990 • Fiscal year 2022 • EIN 14-1959018

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 05, 2023

Organization ProfileWWW.CHILDRENANDNATURE.ORG
1611 County Road B West 315Saint Paul, MN 55113

(612) 250-1874

Siviq Scores

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

Liabilities / Assets

45th percentile

0.09x

Higher debt load relative to assets than 45% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

70th percentile

0.41x

Higher debt load relative to revenue than 70% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

4th percentile

-108%

Higher net margin than 4% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

67th percentile

$163,921

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

8th percentile

-17%

Faster asset growth than 8% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

18th percentile

-21%

Faster revenue growth than 18% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$7,666,685

Down $1,598,709 (-17%) from 2021

Net Assets

Down

$6,964,105

Down $2,131,944 (-23%) from 2021

Liabilities

Up

$702,580

Up $533,235 (+315%) from 2021

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin4th percentile

Revenue

Down

$1,720,790

Down $454,229 (-21%) from 2021

Expenses

Up

$3,575,889

Up $1,395,827 (+64%) from 2021

Net Income

Down

-$1,855,099

Down $1,850,056 (-36686%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth8th 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

2022

Assets$7,666,685
Liabilities$702,580
Net Assets$6,964,105
Open 2022 Filing

Operations Trend

Revenue Growth18th 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

2022

Revenue$1,720,790
Expenses$3,575,889
Net Income-$1,855,099
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 5, 2023
Return Version
2022v5.0
Gross Receipts
$1,720,790
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.

To increase equitable access to nature so that children and the natural world can thrive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$7,948,640$6,259,785▼ $1,688,855
Cash and Non-Interest-Bearing Accounts$599,181$703,409▲ $104,228
Pledges and Grants Receivable$504,780$558,952▲ $54,172
Accounts Receivable$92,779$0▼ $92,779
Prepaid Expenses and Deferred Charges$10,839$84,564▲ $73,725
Land, Buildings, and Equipment, Net$109,175$59,975▼ $49,200
Total Assets$9,265,394$7,666,685▼ $1,598,709
Liabilities
Deferred Revenue$37,320$555,725▲ $518,405
Accounts Payable and Accrued Expenses$132,025$146,855▲ $14,830
Total Liabilities$169,345$702,580▲ $533,235
Net Assets / Fund Balance
Net Assets With Donor Restrictions$7,123,636$4,174,359▼ $2,949,277
Net Assets Without Donor Restrictions$1,972,413$2,789,746▲ $817,333
Total Net Assets Fund Balance$9,096,049$6,964,105▼ $2,131,944
Total Liabilities and Net Assets / Fund Balance$9,265,394$7,666,685▼ $1,598,709

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$59,975$87,625$147,600
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah Milligan-tofflerPresident & CEOFT$163,384$537$163,921
Edward H Kegle JrChief Operating OfficerFT$114,591$12,194$126,785

Board Members and Trustees

NameTitle
Jesus AguirreChair
Amy PertschukDirector
Dr Hanaa HamdiDirector
Hannah QuimbyDirector
Hussein MohsenDirector
Julie Pierce WilliamsDirector
Kim LarsonDirector
Laura Turner SeydelDirector
Mickey FearnDirector
Nancy HerronDirector
Steve NygrenDirector
Lisa MooreSecretary
Kim Moore BaileyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
ArcstoneIt1005 WEST FRANKLINE AVENUE, Minneapolis, MN 55405$108,480
Revenue and Support

Revenue Composition

Contributions and Grants
$740,379
Program Service Revenue
$888,932
Investment Income
$88,179
Other Revenue
$3,300
All Other Contributions
$740,379
Change in Net Assets
$-1,855,099

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,720,790
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-276,845
Total Revenue per Audited Statements
$1,443,945
Total Revenue per Form 990
$1,720,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,106,334
Salaries, Compensation, and Employee Benefits$1,368,489
Grants and Similar Amounts Paid$101,066
Total Fundraising Expense$96,027
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$812,728$216,611$7,875$1,037,214
Other Salaries and Wages$821,918$75,019$23,915$920,852
Conferences and Meetings$469,711$37,041-$506,752
Current Officers, Directors, Trustees, and Key Employees$81,961$167,765$40,980$290,706
Travel$119,905$76,419$1,662$197,986
Information Technology$136,543$6,531$1,330$144,404
Grants to Domestic Orgs$96,066--$96,066
Payroll Taxes$66,105$14,879$4,752$85,736
Other Employee Benefits$58,671$9,525$2,999$71,195
Office Expenses$41,078$8,998$1,874$51,950
Depreciation Depletion$36,720$6,240$6,240$49,200
Other Expenses$3,922$12,345$3,900$20,167
Insurance$3,281$5,224-$8,505
Foreign Grants$5,000--$5,000
Total Functional Expenses$2,834,995$644,867$96,027$3,575,889

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,575,889
Total Expenses per Audited Statements$3,575,889
Total Expenses per Form 990$3,575,889
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
EarthgenSeattle, WA501(c)(3)Green Schoolyards$40,000
Backyard Basecamp IncBaltimore, MD501(c)(3)Rich Louv Award$15,000
Big Sandbox IncDenver, CO501(c)(3)Green Schoolyards$10,000
National League of CitiesWashington, DC501(c)(3)Green Schoolyards$10,000
Salzburg Global Seminar IncWashington, DC501(c)(3)Event Sponsorship$7,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Section A, Line 4

“An amendment to articles of incorporation was filed to change the legal name of the organization to children & nature network. The by-laws were reorganized into sections with out-of-date provisions removed. Board structure, membership and committees were updated.”

Form 990, Part VI, Section B, Line 11B

“The governing board is provided a full copy of the form 990 for review and approval prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The governing board reviews the conflict of interest policy and completes disclosure forms annually.”

Form 990, Part VI, Section B, Line 15

“The executive committee of the board annually conducts a performance review of the president & ceo. The organization references salary reports of comparable organizations when determining compensation.”

Form 990, Part VI, Section C, Line 19

“We would provide them upon request.”

Filing and Contact Details

Filer

Filer Name
Children & Nature Network
EIN
14-1959018
Phone
6122501874
Address
1611 COUNTY ROAD B WEST 315, SAINT PAUL, MN 55113

Signing Officer

Name
Sarah Milligan-toffler
Title
President & CEO
Phone
6122501874
Signed
2023-07-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Milligan-toffler
Formed
2006
Legal Domicile
Nm
Voting Board Members
10
Independent Board Members
10
Employees
14
Volunteers
35

Preparer

Firm
Carpenter Evert & Associates Ltd
Address
7760 FRANCE AVE S SUITE 940, BLOOMINGTON, MN 55435
Preparer
Marc Colin
Phone
9528310085
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional fees: program service expenses 812,728. Management and general expenses 216,611. Fundraising expenses 7,875. Total expenses 1,037,214.”

Form 990, Part XII, Line 2C

“No change from prior year.”

Financial Statement Notes

PART X, LINE 2:

“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.”

Raw XML AppendixShowing 400 of 594 raw XML fields

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/Desc0FOSTER BELIEFOUR ONLINE BIWEEKLY PUBLICATION OF FINDING NATURE NEWS ENTERED THE 2ND YEAR OF PUBLICATION WITH OVER 21,000 SUBSCRIBERS. OUR RESEARCH LIBRARY HOLDS OVER 1,200 RESEARCH SUMMARIES, MAKING IT THE WORLD'S LARGEST COLLECTION OF SCIENTIFIC LITERATURE ON THE BENEFITS OF NATURE.
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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IRS990/MissionDesc0SEE 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.
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IRS990/OwnWebsiteInd0X
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IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt04752
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014879
IRS990/PayrollTaxesGrp/ProgramServicesAmt066105
IRS990/PayrollTaxesGrp/TotalAmt085736
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0504780
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0558952
IRS990/PoliticalCampaignActyInd00
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IRS990/PrincipalOfficerNm0SARAH MILLIGAN-TOFFLER
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0888932
IRS990/ProgSrvcAccomActy2Grp/Desc0SYSTEMS CHANGEC&NN LAUNCHED NATURE EVERYWHERE, OUR STRATEGIC PLAN TO ADVANCE EQUITABLE ACCESS TO NATURE EVERYWHERE CHILDREN LIVE, LEARN AND PLAY IN 100 CITIES BY 2025. OUR CITIES, GREEN SCHOOLYARDS AND YOUTH INITIATIVES PROVIDES ASSISTANCE, RESOURCES AND TRAINING TO OVER 50 MUNICIPALITIES AND PARTNER ORGANIZATIONS ADVANCING EQUITABLE ACCESS TO NATURE ON LOCAL AND REGIONAL LEVELS. WE PRODUCED 13 CASE STUDIES OF SUCCESSFUL AND SCALABLE STRATEGIES FOR GREENING SCHOOL GROUNDS FROM AROUND THE GLOBE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01588584
IRS990/ProgSrvcAccomActy2Grp/GrantAmt085550
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0698740
IRS990/ProgSrvcAccomActy3Grp/Desc0MOVEMENTOUR 2022 INSIDE-OUT INTERNATIONAL CONFERENCE GATHERED OVER 700 LEADERS WORKING TO CONNECT CHILDREN TO THE BENEFITS OF NATURE. OVER 1,200 PARTICIPANTS ATTENDED EVENTS & WORKSHOPS THROUGH OUR 2022 LEADERSHIP SERIES. THE TRAILHEAD, OUR ONLINE ENGAGEMENT PLATFORM CONNECTS MORE THAN 1,000 EDUCATORS, PRACTIONERS AND PARENTS.
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt015000
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0190192
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IRS990/ReconcilationRevenueExpnssAmt0-1855099
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,666,685
Liabilities
$702,580
Net assets
$6,964,105
Revenue
$1,720,790
Expenses
$3,575,889
Net income
-$1,855,099
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
2022Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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