Civic Intelligence

Nurtured by Nature

990 • Fiscal year 2017 • EIN 41-2272934

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 23, 2018

15630 Rim of the ValleyValley Center, CA 92082

(760) 638-0880

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

28th percentile

0.00x

Higher debt load relative to revenue than 28% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

82nd percentile

27%

Higher net margin than 82% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

98th percentile

370%

Faster asset growth than 98% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

92nd percentile

98%

Faster revenue growth than 92% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$205,134

Up $161,496 (+370%) from 2016

Net Assets

Up

$204,692

Up $161,054 (+369%) from 2016

Liabilities

Up

$442

Up $442 from 2016

Revenue

Up

$602,002

Up $297,969 (+98%) from 2016

Expenses

Up

$440,948

Up $150,897 (+52%) from 2016

Net Income

Up

$161,054

Up $147,072 (+1052%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2014: $9,870Net Assets 2014: $9,8702014Assets 2015: $29,656Net Assets 2015: $29,6562015Assets 2016: $43,638Liabilities 2016: $0Net Assets 2016: $43,6382016Assets 2017: $205,134Liabilities 2017: $442Net Assets 2017: $204,6922017Assets 2018: $269,250Liabilities 2018: $0Net Assets 2018: $269,2502018Assets 2019: $265,584Net Assets 2019: $265,5842019Assets 2020: $314,849Net Assets 2020: $314,8492020Assets 2021: $324,197Net Assets 2021: $342,1972021Assets 2022: $514,806Liabilities 2022: $31,991Net Assets 2022: $482,8152022Assets 2023: $681,447Liabilities 2023: $24,819Net Assets 2023: $656,6282023Assets 2024: $636,083Liabilities 2024: $35,114Net Assets 2024: $600,9692024

Highlighted filing

2017

Assets$205,134
Liabilities$442
Net Assets$204,692

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2014: $60,412Expenses 2014: $50,542Net Income 2014: $9,8702014Revenue 2015: $198,613Expenses 2015: $178,827Net Income 2015: $19,7862015Revenue 2016: $304,033Expenses 2016: $290,051Net Income 2016: $13,9822016Revenue 2017: $602,002Expenses 2017: $440,948Net Income 2017: $161,0542017Revenue 2018: $252,187Expenses 2018: $187,629Net Income 2018: $64,5582018Revenue 2019: $191,514Expenses 2019: $195,180Net Income 2019: -$3,6662019Revenue 2020: $158,265Expenses 2020: $109,000Net Income 2020: $49,2652020Revenue 2021: $190,686Expenses 2021: $163,338Net Income 2021: $27,3482021Revenue 2022: $326,996Expenses 2022: $186,378Net Income 2022: $140,6182022Revenue 2023: $381,275Expenses 2023: $207,462Net Income 2023: $173,8132023Revenue 2024: $209,768Expenses 2024: $265,427Net Income 2024: -$55,6592024

Highlighted filing

2017

Revenue$602,002
Expenses$440,948
Net Income$161,054
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 23, 2018
Return Version
2017v2.2
Gross Receipts
$602,002
Mission and Program Overview

Mission

Foster hope and well-being to children with life threatening to terminal illnesses through physical interactions with nature.Promote a healthy life outlook and healing through physical interactions with nature for children who have sufferred severe emotional traumaInspire a bond between humankind and animals to promote preservaton.Create innovative and sustainable conservation projects.

Nurtured by Nature fosters hope and well-being to children with life-threatening and terminal illnesses through physical interactions with nature. The organization also promotes a healthy life outlook and healing to children who have suffered severe emotional trauma through physical interactions with nature. They also strive to inspire a bond between humankind and animals to promote preservation and create innovative and sustainable conservation projects.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$41,638$164,480▲ $122,842
Land, Buildings, and Equipment, Net$2,000$40,654▲ $38,654
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$43,638$205,134▲ $161,496
Other Assets Total-$0-
Liabilities
Other Liabilities-$442-
Total Liabilities$0$442▲ $442
Net Assets / Fund Balance
Unrestricted Net Assets$43,638$204,692▲ $161,054
Total Net Assets Fund Balance$43,638$204,692▲ $161,054
Total Liabilities and Net Assets / Fund Balance$43,638$205,134▲ $161,496

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,580-$20,580
Other Land Buildings$12,703$3,579$16,282
Leasehold Improvements$7,371-$7,371
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin YatesPresident & CEO
Lindsay BrackpoolVice President
Brittany DurbanDirector
Don MartinDirector
Dr Carmen FoughtDirector
Lisa NelsonDirector
Sara StuckDirector
Dr Jeffrey LincerResearch Director
Wendy YatesSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$602,002
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$602,002
Change in Net Assets
$161,054

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table18$57,600Fair Market Value (FMV)
Total Noncash Contributions18$57,600-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$373,566
Salaries, Compensation, and Employee Benefits$67,382
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$61,200$6,800-$68,000
Other Salaries and Wages$55,275$6,142-$61,417
All Other Expenses$23,672$799-$24,471
Insurance$11,188$1,243-$12,431
Other Expenses$9,072--$9,072
Payroll Taxes$5,369$596-$5,965
Advertising$3,707$412-$4,119
Depreciation Depletion$3,221$358-$3,579
Office Expenses$1,453$161-$1,614
Fees for Services Accounting$1,103$122-$1,225
Travel$227$25-$252
Total Functional Expenses$424,290$16,658$0$440,948
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$442
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 2: Description of Business or Family Relationship of Officers, Directors, Et

President and CFO/Secretary are married; father of CFO/Secretary is also a board member.

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

All board members review Form 990 before filing.

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

All possible conflicts of interest are discussed/reviewed during board meetings.

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

If/when any officers are compensated, their pay is first approved by board.

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

If/when any key employees or independent persons are compensated, their pay is first approved by board.

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

There is no disclosure of other financial data.

Filing and Contact Details

Filer

Filer Name
Nurtured by Nature
EIN
41-2272934
Phone
7606380880
Address
15630 Rim of the Valley, Valley Center, CA 92082

Signing Officer

Name
Wendy Yates
Title
Secretary/Treasurer
Signed
2018-08-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Yates
Formed
2008
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
7
Employees
4
Volunteers
5

Preparer

Firm
VanderSpek Howerzyl CPAs
Address
350 West Fifth Ave Suite 300, Escondido, CA 92025-4865
Preparer
Phillip Howerzyl CPA CGMA
Phone
7607412659
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IRS990/PayrollTaxesGrp/TotalAmt05965
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Kevin Yates
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0304033
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0252051
IRS990/PYRevenuesLessExpensesAmt013982
IRS990/PYSalariesCompEmpBnftPaidAmt038000
IRS990/PYTotalExpensesAmt0290051
IRS990/PYTotalRevenueAmt0304033
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0161054
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0602002
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0544402
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0304033
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0256660
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt054465
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01159560
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0806
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt05947
IRS990ScheduleA/OtherIncome170Grp/TotalAmt06753
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt01159560
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0544402
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0304033
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0256660
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt054465
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01159560
IRS990ScheduleA/TotalSupportAmt01166313
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt020580
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020580
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07371
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt07371
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012703
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03579
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016282
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0442
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Tax Liabilities
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040654
IRS990ScheduleD/TotalLiabilityAmt0442
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt018
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Make-A-W Events
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt057600
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0President and CFO/Secretary are married; father of CFO/Secretary is also a board member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All board members review Form 990 before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All possible conflicts of interest are discussed/reviewed during board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3If/when any officers are compensated, their pay is first approved by board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4If/when any key employees or independent persons are compensated, their pay is first approved by board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5There is no disclosure of other financial data.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0822709164
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN1568490557
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S Corp
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1Sole Prop
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Zoological Consultation & Education
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1Zoological Consultation & Education
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0Animal Educators Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1K Yates dba Animal Educators
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt015630 Rim of the Valley
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt1PO Box 1675
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0Valley Center
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm1Valley Center
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd1CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd092082
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd192082
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0true
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt093087
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1155250
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Animal Educators Inc
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1K Yates dba Animal Educators
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0j
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1j
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false

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