Civic Intelligence

Kalamazoo Nature Center Inc

EIN 38-1674780 • 501(c)3 • Kalamazoo, MI

Profile

To inspire people to care for the environment by providing experiences that lead them to understand their connection to the natural world.

7000 North Westnedge AvenueKalamazoo, MI 49009

www.naturecenter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.02x

Higher debt load relative to assets than 18% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.16x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

11th percentile

-19%

Higher net margin than 11% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$122,774

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

53rd percentile

6.0%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

9.5%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$31,863,346

Up $1,801,561 (+6.0%) from 2023

Liabilities

Up

$670,688

Up $12,200 (+1.9%) from 2023

Net Assets

Up

$31,192,658

Up $1,789,361 (+6.1%) from 2023

Operations
Liabilities / Revenue36th percentileNet Margin11th percentile

Revenue

Up

$4,211,508

Up $364,270 (+9.5%) from 2023

Expenses

Up

$4,997,726

Up $328,344 (+7.0%) from 2023

Net Income

Up

-$786,218

Up $35,926 (+4.4%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2011: $18,967,787Liabilities 2011: $1,201,022Net Assets 2011: $17,766,7652011Assets 2012: $20,553,301Liabilities 2012: $1,582,259Net Assets 2012: $18,971,0422012Assets 2013: $21,932,874Liabilities 2013: $1,200,826Net Assets 2013: $20,732,0482013Assets 2014: $23,564,227Liabilities 2014: $1,830,814Net Assets 2014: $21,733,4132014Assets 2015: $22,412,026Liabilities 2015: $1,640,175Net Assets 2015: $20,771,8512015Assets 2016: $24,564,072Liabilities 2016: $1,926,447Net Assets 2016: $22,637,6252016Assets 2017: $25,931,532Liabilities 2017: $2,724,482Net Assets 2017: $23,207,0502017Assets 2018: $32,118,084Liabilities 2018: $2,910,874Net Assets 2018: $29,207,2102018Assets 2019: $28,840,781Liabilities 2019: $431,456Net Assets 2019: $28,409,3252019Assets 2020: $29,657,033Liabilities 2020: $797,614Net Assets 2020: $28,859,4192020Assets 2021: $33,728,033Liabilities 2021: $819,662Net Assets 2021: $32,908,3712021Assets 2022: $29,964,813Liabilities 2022: $568,786Net Assets 2022: $29,396,0272022Assets 2023: $30,061,785Liabilities 2023: $658,488Net Assets 2023: $29,403,2972023Assets 2024: $31,863,346Liabilities 2024: $670,688Net Assets 2024: $31,192,6582024

Highlighted filing

2024

Assets$31,863,346
Liabilities$670,688
Net Assets$31,192,658
Open 2024 Filing

Operations Trend

Revenue Growth54th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2011: $3,809,810Expenses 2011: $2,571,443Net Income 2011: $1,238,3672011Revenue 2012: $2,961,564Expenses 2012: $2,665,726Net Income 2012: $295,8382012Revenue 2013: $3,410,490Expenses 2013: $2,874,205Net Income 2013: $536,2852013Revenue 2014: $2,340,662Expenses 2014: $3,290,159Net Income 2014: -$949,4972014Revenue 2015: $2,308,802Expenses 2015: $3,049,902Net Income 2015: -$741,1002015Revenue 2016: $4,347,833Expenses 2016: $3,235,725Net Income 2016: $1,112,1082016Revenue 2017: $2,688,881Expenses 2017: $3,388,999Net Income 2017: -$700,1182017Revenue 2018: $7,848,365Expenses 2018: $3,588,636Net Income 2018: $4,259,7292018Revenue 2019: $2,750,839Expenses 2019: $3,548,724Net Income 2019: -$797,8852019Revenue 2020: $3,604,435Expenses 2020: $3,660,750Net Income 2020: -$56,3152020Revenue 2021: $3,370,674Expenses 2021: $3,451,105Net Income 2021: -$80,4312021Revenue 2022: $4,640,817Expenses 2022: $4,118,493Net Income 2022: $522,3242022Revenue 2023: $3,847,238Expenses 2023: $4,669,382Net Income 2023: -$822,1442023Revenue 2024: $4,211,508Expenses 2024: $4,997,726Net Income 2024: -$786,2182024

Highlighted filing

2024

Revenue$4,211,508
Expenses$4,997,726
Net Income-$786,218
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$31,863,346
Liabilities
$670,688
Net assets
$31,192,658
Revenue
$4,211,508
Expenses
$4,997,726
Net income
-$786,218
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$31.9$0.67$31.2$4.21$5.00$0.79
2023Detailed filing. Detailed filing data is available for this year.$30.1$0.66$29.4$3.85$4.67$0.82
2022Detailed filing. Detailed filing data is available for this year.$30.0$0.57$29.4$4.64$4.12$0.52
2021Detailed filing. Detailed filing data is available for this year.$33.7$0.82$32.9$3.37$3.45$0.08
2020Detailed filing. Detailed filing data is available for this year.$29.7$0.80$28.9$3.60$3.66$0.06
2019Detailed filing. Detailed filing data is available for this year.$28.8$0.43$28.4$2.75$3.55$0.80
2018Detailed filing. Detailed filing data is available for this year.$32.1$2.91$29.2$7.85$3.59$4.26
2017Detailed filing. Detailed filing data is available for this year.$25.9$2.72$23.2$2.69$3.39$0.70
2016Detailed filing. Detailed filing data is available for this year.$24.6$1.93$22.6$4.35$3.24$1.11
2015Detailed filing. Detailed filing data is available for this year.$22.4$1.64$20.8$2.31$3.05$0.74
2014Detailed filing. Detailed filing data is available for this year.$23.6$1.83$21.7$2.34$3.29$0.95
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.9$1.20$20.7$3.41$2.87$0.54
2012Summary only. Only limited summary data is available for this year.$20.6$1.58$19.0$2.96$2.67$0.30
2011Summary only. Only limited summary data is available for this year.$19.0$1.20$17.8$3.81$2.57$1.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Apr 30, 2025
Return Version
2023v6.0
Gross Receipts
$5,253,793
Mission and Program Overview

Mission

To inspire people to care for the environment by providing experiences that lead them to understand their connection to the natural world.

Create relationships & experiences that welcome and inspire people to discover, enjoy, value, and care for nature. (see sch o ).

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$18,946,779$20,896,057▲ $1,949,278
Land, Buildings, and Equipment, Net$9,072,526$9,189,839▲ $117,313
Savings and Temporary Cash Investments$694,088$721,097▲ $27,009
Accounts Receivable$144,457$254,716▲ $110,259
Cash and Non-Interest-Bearing Accounts$622,729$224,537▼ $398,192
Inventories for Sale or Use$46,192$42,486▼ $3,706
Pledges and Grants Receivable$32,539$32,539→ $0
Prepaid Expenses and Deferred Charges$2,475$2,075▼ $400
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$30,061,785$31,863,346▲ $1,801,561
Other Assets Total$500,000$500,000→ $0
Liabilities
Deferred Revenue$383,608$385,522▲ $1,914
Accounts Payable and Accrued Expenses$274,880$285,166▲ $10,286
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$658,488$670,688▲ $12,200
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$23,921,400$25,241,356▲ $1,319,956
Net Assets With Donor Restrictions$5,481,897$5,951,302▲ $469,405
Total Net Assets Fund Balance$29,403,297$31,192,658▲ $1,789,361
Total Liabilities and Net Assets / Fund Balance$30,061,785$31,863,346▲ $1,801,561

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,117,362$4,516,235$11,633,597
Equipment$120,724$2,041,875$2,162,599
Land$1,890,509-$1,890,509
Other Land Buildings$61,244-$61,244

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$18,946,779-▲ $3,497,578$1,548,300$20,896,057
2023$18,235,429-▲ $1,646,770$935,420$18,946,779
2022$22,204,299$940,432▼ $3,281,542$990,572$18,235,429
2021$18,472,394-▲ $4,564,618$221,973$22,204,299
2020$17,747,102-▲ $2,357,274$1,032,222$18,472,394
Compensation and Service Providers
Top Officer Pay15th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nathan SmallwoodPresident & CEOFT$113,696$9,078$122,774
Nancy CobadoVP Finance & AdministrationFT$73,944$731$74,675
Rob OakleafInterim President & CEOFT$35,550-$35,550

Board Members and Trustees

NameTitle
Denise KeeleChair
Wendy SchlettChair-elect
Afifa ThajTrustee
Bionca StewartTrustee
Catiln CareyTrustee
Chris FusciardiTrustee
Jim JusticeTrustee
Jim StarkTrustee
Justin GishTrustee
Kalie VogtTrustee
Kelley ClarkTrustee
Khalid El-hakimTrustee
Lucas MansbergerTrustee
Matt HollanderTrustee
Paul ManstromTrustee
Reality RojasTrustee
Robert LoftusTrustee
Steve RypmaTrustee
Britni Russell-bianchiSecretary
Phillip HeasleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,706,563
Program Service Revenue
$1,362,496
Investment Income
$956,060
Other Revenue
$186,389
All Other Contributions
$1,575,378
Change in Net Assets
$-786,218

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Residential1$185,000Fair Market Value (FMV)
Securities Publicly Traded2$11,385Fair Market Value (FMV)
Other Non Cash Contri Table469$2,307Fair Market Value (FMV)
Works of Art10$353Fair Market Value (FMV)
Collectibles8$277Fair Market Value (FMV)
Total Noncash Contributions490$199,322-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,211,508
Revenue Not Reported on Form 990
$2,578,731
Total Revenue per Audited Statements
$6,790,239
Total Revenue per Form 990
$4,211,508
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,011,470
Other Expenses$1,986,256
Total Fundraising Expense$71,063
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,180,670$84,917$38,376$2,303,963
Fees for Services Management$410,142$48,475$2,534$461,151
Depreciation Depletion$328,351$57,946$0$386,297
Occupancy$334,834$8,197$1,828$344,859
Office Expenses$302,915$7,576$11,310$321,801
Current Officers, Directors, Trustees, and Key Employees$220,354$8,807$3,838$232,999
Payroll Taxes$214,170$7,508$3,665$225,343
Other Employee Benefits$205,451$10,186$3,207$218,844
Information Technology$185,428$9,741$2,320$197,489
Fees for Services Legal$74,202$13,089$5$87,296
Fees for Services Accounting$44,601$7,867$3$52,471
Other Expenses$36,666$2,601$2,144$41,411
Fees for Services Other$28,062$4,951$2$33,015
Pension Plan Contributions$28,452$1,400$469$30,321
Travel$23,105$61$33$23,199
Conferences and Meetings$20,893$952$235$22,080
Advertising$14,066$27$1,094$15,187
Total Functional Expenses$4,652,362$274,301$71,063$4,997,726

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,004,057
Expenses per Audited Statements$4,997,726
Total Expenses per Form 990$4,997,726
Expenses Not Reported on Form 990$6,331
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $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 35% controlled entity
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Kalamazoo Nature Center Inc
EIN
38-1674780
In Care Of
% NANCY COBADO
Phone
2693811574
Address
7000 NORTH WESTNEDGE AVENUE, KALAMAZOO, MI 49009

Signing Officer

Name
Heather Graves
Title
President & CEO
Phone
2693811574
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Graves
Formed
1960
Legal Domicile
Mi
Voting Board Members
18
Independent Board Members
18
Employees
131
Volunteers
634

Preparer

Firm
Bdo USA
Address
200 OTTAWA AVE NW STE 300, GRAND RAPIDS, MI 49503
Preparer
Jennifer Holder
Phone
6167747000
Supplemental Narrative

Additional Explanations

Members or Stockholders

“Form 990, part vi, section a, line 6: membership in the corporation is open to all individuals (private or corporate), and to clubs and other organizations upon payment of dues. The board of trustees establishes reasonable regulations and may provide for classes of membership, provided, however, that such rules are consistent with the public nature of the corporation.”

Member Power to Elect

“Form 990, part vi, section a, line 7a: the election of the board of trustees is held at the annual meeting of members. Each member eligible to vote may cast one vote. Those candidates receiving the highest number of votes by the members of the corporation are declared elected.”

Form 990 Review Process

“Form 990, part vi, section b, line 11b: the organization's finance committee, consisting of the board's treasurer, two board trustees, four past board trustees, the ceo, coo and the v.p. Of finance & administration, will review and approve the final form 990 for the organization, which will be signed by the ceo.”

Conflict of Interest Policy Monitoring and Enforcement

“Form 990, part vi, section b, line 12c: all employees complete a conflict of interest form when they are hired. Employees are required to disclose any subsequent conflict, in a revised conflict of interest form, when it arises. These forms are kept in employee folders. Board members complete a conflict of interest form annually. This process is administered by the ceo's administrative assistant, who keeps a file of completed forms.”

Ceo, Officer, Director, and Key Employee Compensation

“Form 990, part vi, section b, lines 15a: the ceo's performance is evaluated by the board of directors compared to annual goals set together by the ceo and the governing board. A salary adjustment is approved by the board and implemented by the vp of finance.”

Document Availability

“Form 990, part vi, section c, line 19: the organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.”

FORM 990 MISSION STATEMENT:

“Form 990, part i, line 1: knc envisions a resilient community where all people have strong interconnections with the natural world.”

Other Changes in Net Assets

“Form 990, Part XI, Line 10 Release of restricted funds and transfer to Nature Ventures.”

Financial Statement Notes

Conservation Easements Reporting

“Schedule d, part ii, line 9 kalamazoo nature center recognizes all donor restricted contributions associated with any conservation easements as endowment additions on the balance sheet or operational revenue on the revenue/expense statement to offset expenses incurred to maintain the conservation easement.”

Intended Uses of Endowment Funds

“Schedule d, part v, line 4 to assist with the accomplishment of kalamazoo nature center's mission of inspiring people to care for the environment by providing experiences that lead them to understand their connection to the natural world.”

Endowment Funds

“Schedule d, part v endowment funds not in the possession of the organization are held and administered for the organization by an unrelated organization. Under the agreement for such endowment funds the majority of the income is to provide challenge funds to stimulate growth in funds raised for the center.”

Asc 740 Footnote

“Schedule d, part x the center is exempt from income taxes under section 501(c)(3) of the internal revenue code; therefore, no provision has been made for income taxes in the financial statements. The center applies a more-likely-than-not recognition threshold for all tax uncertainties. Tax benefits that have a greater than fifty percent likelihood of being sustained upon examination by the taxing authorities are recognized. Based on its evaluation, the center has concluded there are no significant uncertain tax positions requiring recognition in its financial statements.”

Reconciliation of Expenses

“Schedule d, part xii, line 2d $6,331 represents expenses attributable to nature ventures, a related organization.”

Raw XML AppendixShowing 400 of 830 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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT & CEO
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IRS990/MissionDesc0CREATE RELATIONSHIPS & EXPERIENCES THAT WELCOME AND INSPIRE PEOPLE TO DISCOVER, ENJOY, VALUE, AND CARE FOR NATURE. KNC ENVISIONS A RESILIENT COMMUNITY WHERE ALL PEOPLE HAVE STRONG INTERCONNECTIONS WITH THE NATURAL WORLD.
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