Civic Intelligence

Four Winds Nature Institute Incorporated

990 • Fiscal year 2017 • EIN 20-5139630

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 27, 2017

4 Casey RdChittenden, VT 05737

(802) 353-9440

Siviq Scores

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

Liabilities / Assets

88th percentile

0.41x

Higher debt load relative to assets than 88% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

90th percentile

0.29x

Higher debt load relative to revenue than 90% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

93rd percentile

$55,118

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 17.4% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

78th percentile

31%

Faster asset growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

38th percentile

-6.7%

Faster revenue growth than 38% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$225,113

Up $52,885 (+31%) from 2016

Net Assets

Up

$132,082

Up $35,707 (+37%) from 2016

Liabilities

Up

$93,031

Up $17,178 (+23%) from 2016

Revenue

Down

$317,567

Down $22,851 (-6.7%) from 2016

Expenses

Down

$281,860

Down $50,521 (-15%) from 2016

Net Income

Up

$35,707

Up $27,670 (+344%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $101,278Liabilities 2011: $41,561Net Assets 2011: $59,7172011Assets 2012: $139,812Liabilities 2012: $80,051Net Assets 2012: $59,7612012Assets 2013: $120,578Liabilities 2013: $60,228Net Assets 2013: $60,3502013Assets 2014: $137,806Liabilities 2014: $73,499Net Assets 2014: $64,3072014Assets 2015: $169,986Liabilities 2015: $81,648Net Assets 2015: $88,3382015Assets 2016: $172,228Liabilities 2016: $75,853Net Assets 2016: $96,3752016Assets 2017: $225,113Liabilities 2017: $93,031Net Assets 2017: $132,0822017Assets 2018: $216,109Liabilities 2018: $55,225Net Assets 2018: $160,8842018Assets 2019: $208,441Liabilities 2019: $71,668Net Assets 2019: $136,7732019Assets 2020: $225,796Liabilities 2020: $74,056Net Assets 2020: $151,7402020Assets 2021: $359,470Liabilities 2021: $134,628Net Assets 2021: $224,8422021Assets 2022: $343,567Liabilities 2022: $66,512Net Assets 2022: $277,0552022Assets 2023: $318,539Liabilities 2023: $46,124Net Assets 2023: $272,4152023Assets 2024: $291,391Liabilities 2024: $40,540Net Assets 2024: $250,8512024Assets 2025: $314,451Liabilities 2025: $62,508Net Assets 2025: $251,9432025

Highlighted filing

2017

Assets$225,113
Liabilities$93,031
Net Assets$132,082

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $279,1642011Expenses 2012: $286,2392012Expenses 2013: $286,8692013Revenue 2014: $300,777Expenses 2014: $296,820Net Income 2014: $3,9572014Revenue 2015: $351,783Expenses 2015: $327,752Net Income 2015: $24,0312015Revenue 2016: $340,418Expenses 2016: $332,381Net Income 2016: $8,0372016Revenue 2017: $317,567Expenses 2017: $281,860Net Income 2017: $35,7072017Revenue 2018: $336,133Expenses 2018: $307,331Net Income 2018: $28,8022018Revenue 2019: $279,283Expenses 2019: $303,394Net Income 2019: -$24,1112019Revenue 2020: $297,121Expenses 2020: $282,154Net Income 2020: $14,9672020Revenue 2021: $262,066Expenses 2021: $188,964Net Income 2021: $73,1022021Revenue 2022: $325,554Expenses 2022: $273,341Net Income 2022: $52,2132022Revenue 2023: $276,972Expenses 2023: $281,612Net Income 2023: -$4,6402023Revenue 2024: $285,418Expenses 2024: $306,982Net Income 2024: -$21,5642024Revenue 2025: $276,942Expenses 2025: $275,850Net Income 2025: $1,0922025

Highlighted filing

2017

Revenue$317,567
Expenses$281,860
Net Income$35,707
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 27, 2017
Return Version
2016v3.0
Gross Receipts
$324,873
Mission and Program Overview

Mission

The mission of four winds nature institute, inc. Is to advance the understanding, appreciation and protection of the environment through community-based education and research programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$104,339$167,333▲ $62,994
Accounts Receivable$10,730$3,542▼ $7,188
Prepaid Expenses and Deferred Charges$705$1,838▲ $1,133
Cash and Non-Interest-Bearing Accounts$4,576$1,172▼ $3,404
Inventories for Sale or Use$1,878$893▼ $985
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Total Assets$172,228$225,113▲ $52,885
Other Assets Total$50,000$50,335▲ $335
Liabilities
Deferred Revenue$58,533$77,661▲ $19,128
Accounts Payable and Accrued Expenses$17,320$15,370▼ $1,950
Total Liabilities$75,853$93,031▲ $17,178
Net Assets / Fund Balance
Unrestricted Net Assets$96,375$132,082▲ $35,707
Total Net Assets Fund Balance$96,375$132,082▲ $35,707
Total Liabilities and Net Assets / Fund Balance$172,228$225,113▲ $52,885

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,563$1,563
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa PurcellExecutive DirectorFT$54,053$1,065$55,118
Susan Sawyer Director& EducatorPT$18,571$361$18,932
Chris Runcie Chair& EducatorPT$17,866$346$18,212
Cory Stephenson Secretary& Educator-$455$8$463

Board Members and Trustees

NameTitle
Steve SpensleyVice Chair
Craig FerreiraDirector
Dana HudsonDirector
Jerry JenkinsDirector
Rachel ValcourDirector
Cynthia Moulton Former SecRetired 10/2017
Todd WalkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$126,245
Program Service Revenue
$190,740
Investment Income
$313
Other Revenue
$269
All Other Contributions
$126,245
Change in Net Assets
$35,707
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$206,682
Other Expenses$73,978
Total Fundraising Expense$4,798
Grants and Similar Amounts Paid$1,200
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$91,519$5,890$4,262$101,671
Other Salaries and Wages$72,707$11,712-$84,419
Travel$23,605$1,871-$25,476
Fees for Services Other$20,069$276-$20,345
Payroll Taxes$15,448$1,663$424$17,535
Office Expenses$1,985$2,082$112$4,179
Fees for Services Accounting-$3,789-$3,789
Occupancy-$3,600-$3,600
Other Employee Benefits$2,729$328-$3,057
Insurance-$2,051-$2,051
Advertising-$1,451-$1,451
Grants to Domestic Orgs$1,200--$1,200
Other Expenses$299$773-$1,072
All Other Expenses-$601-$601
Total Functional Expenses$240,627$36,435$4,798$281,860
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
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
Yes
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
No
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

Form 990 is reviewed by the board of directors. Any questions are addressed to the preparer and resolved prior to filing.

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

The Organization's conflict of interest policy requires each Director, Principal Officer and member of a committee with governing board delegated powers to annually sign a statement which affirms such person: (1) has received a copy of the conflict of interest policy; (2) has read and understands the policy: (3) has agreed to comply with the policy; and (4) understands Four Winds Nature Institute is charitable and that in order to maintain its federal tax exemption it must engage primarily in ativities that accomplish one or more of its tax exempt purposes. In addition, the statement provides space for advance disclosure of any relationships that could constitute, or appear to constitute, a conflict of interest. If disclosure is made of an actual or potential conflict of interest, all material facts are considered and the interested person leaves the meeting while a determination of the appropriate response is made by the remaining board members. All such procedings are documented in the minutes of the governing board.

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

The Board of Directors determines the Executive Director's compensation annually. The Board evaluates performance based on internally established criteria and considers compensation ranges for similar positions.

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

The Organization's Form 990 is available on-line at www.guidestar.org. Governing documents and conflict of interest policies are available upon request. Financial statements are available for inspection upon request at the Organization's business office.

Filing and Contact Details

Filer

Filer Name
Four Winds Nature Institute Inc
EIN
20-5139630
Phone
8023539440
Address
4 CASEY RD, CHITTENDEN, VT 05737

Signing Officer

Name
Todd Walker
Title
Treasurer
Signed
2017-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Purcell
Formed
2006
Legal Domicile
Vt
Voting Board Members
10
Independent Board Members
7
Employees
9
Volunteers
1,575

Preparer

Firm
Susan Nooney CPA LLC
Address
PO BOX 1456, New London, NH 03257
Preparer
Susan E Nooney CPA
Phone
6035264480
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - STATEMENT 10 SUPPLEMENTAL INFORMATION FOR TRUSTEE COMPENSATIONSUSAN SAWYER AND CHRIS RUNCIE ARE EMPLOYED AS EDUCATORS IN ADDITION TO SERVING AS TRUSTEES. COMPENSATION LISTED IN FORM 990, PART VII WAS PAID SOLELY FOR EDUCATIONAL SERVICES PROVIDED. NEITHER SUSAN SAWYER NOR CHRIS RUNCIE ARE PAID IN THEIR CAPACITY AS TRUSTEE.

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: outreach: through collaboration with other environmental education organizations and individuals, four winds advances the field of place-based natural science education and facilitates discussions about integrating the next generation science standards into environmental education curriculum.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0& Educator
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Retired 10/2017
IRS990/Form990PartVIISectionAGrp/TitleTxt3& Educator
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5& Educator
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt094472
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IRS990ScheduleA/InvestmentIncomeCYPct00.00070
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.14$0.63$2.52$2.77$2.76$0.01
2024Detailed filing. Detailed filing data is available for this year.$2.91$0.41$2.51$2.85$3.07$0.22
2023Detailed filing. Detailed filing data is available for this year.$3.19$0.46$2.72$2.77$2.82$0.05
2022Detailed filing. Detailed filing data is available for this year.$3.44$0.67$2.77$3.26$2.73$0.52
2021Detailed filing. Detailed filing data is available for this year.$3.59$1.35$2.25$2.62$1.89$0.73
2020Detailed filing. Detailed filing data is available for this year.$2.26$0.74$1.52$2.97$2.82$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.08$0.72$1.37$2.79$3.03$0.24
2018Detailed filing. Detailed filing data is available for this year.$2.16$0.55$1.61$3.36$3.07$0.29
2017Detailed filing. Detailed filing data is available for this year.$2.25$0.93$1.32$3.18$2.82$0.36
2016Detailed filing. Detailed filing data is available for this year.$1.72$0.76$0.96$3.40$3.32$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.70$0.82$0.88$3.52$3.28$0.24
2014Detailed filing. Detailed filing data is available for this year.$1.38$0.73$0.64$3.01$2.97$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.60$0.60$2.87
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.80$0.60$2.86
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.42$0.60$2.79
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • <$500k nonprofits