Civic Intelligence

Whole Earth Nature School Coyote Kids

990 • Fiscal year 2015 • EIN 45-1270786

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 22, 2016

PO Box 5223Eugene, OR 97405

(541) 937-5437

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.20x

Higher debt load relative to assets than 82% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

69th percentile

14%

Higher net margin than 69% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

90th percentile

$42,000

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

94th percentile

174%

Faster asset growth than 94% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

85th percentile

47%

Faster revenue growth than 85% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$64,611

Up $41,024 (+174%) from 2014

Net Assets

Up

$51,756

Up $42,440 (+456%) from 2014

Liabilities

Down

$12,855

Down $1,416 (-9.9%) from 2014

Revenue

Up

$311,964

Up $100,315 (+47%) from 2014

Expenses

Up

$269,524

Up $53,451 (+25%) from 2014

Net Income

Up

$42,440

Up $46,864 (+1059%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $9,313Liabilities 2012: $9,3312012Assets 2013: $21,381Liabilities 2013: $7,6422013Assets 2014: $23,587Liabilities 2014: $14,271Net Assets 2014: $9,3162014Assets 2015: $64,611Liabilities 2015: $12,855Net Assets 2015: $51,7562015Assets 2016: $77,484Liabilities 2016: $13,367Net Assets 2016: $64,1172016Assets 2017: $59,511Liabilities 2017: $103Net Assets 2017: $59,4072017Assets 2018: $85,318Liabilities 2018: $8,655Net Assets 2018: $76,6632018Assets 2019: $97,101Liabilities 2019: $68,256Net Assets 2019: $28,8452019Assets 2020: $111,166Liabilities 2020: $86,474Net Assets 2020: $24,6922020Assets 2021: $381,098Liabilities 2021: $116,732Net Assets 2021: $264,3662021Assets 2022: $388,403Liabilities 2022: $10,139Net Assets 2022: $378,2642022Assets 2023: $239,409Liabilities 2023: $7,349Net Assets 2023: $232,0602023Assets 2024: $112,142Liabilities 2024: $3,150Net Assets 2024: $108,9922024

Highlighted filing

2015

Assets$64,611
Liabilities$12,855
Net Assets$51,756

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2012: $151,952Expenses 2012: $151,970Net Income 2012: -$182012Revenue 2013: $177,966Expenses 2013: $164,209Net Income 2013: $13,7572013Revenue 2014: $211,649Expenses 2014: $216,073Net Income 2014: -$4,4242014Revenue 2015: $311,964Expenses 2015: $269,524Net Income 2015: $42,4402015Revenue 2016: $367,318Expenses 2016: $354,957Net Income 2016: $12,3612016Revenue 2017: $398,020Expenses 2017: $407,501Net Income 2017: -$9,4812017Revenue 2018: $511,300Expenses 2018: $490,827Net Income 2018: $20,4732018Revenue 2019: $662,316Expenses 2019: $699,833Net Income 2019: -$37,5172019Revenue 2020: $663,456Expenses 2020: $668,787Net Income 2020: -$5,3312020Revenue 2021: $1,510,673Expenses 2021: $1,271,217Net Income 2021: $239,4562021Revenue 2022: $1,600,481Expenses 2022: $1,486,586Net Income 2022: $113,8952022Revenue 2023: $927,220Expenses 2023: $1,073,424Net Income 2023: -$146,2042023Revenue 2024: $721,927Expenses 2024: $844,995Net Income 2024: -$123,0682024

Highlighted filing

2015

Revenue$311,964
Expenses$269,524
Net Income$42,440
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 22, 2016
Return Version
2015v2.0
Gross Receipts
$311,964
Mission and Program Overview

Mission

Our mission is mentoring students in the outdoors to foster confidence, resilience, and kinship with nature.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$18,454$54,431▲ $35,977
Prepaid Expenses and Deferred Charges$2,301$5,211▲ $2,910
Land, Buildings, and Equipment, Net$2,598$4,969▲ $2,371
Accounts Receivable$235$0▼ $235
Savings and Temporary Cash Investments-$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-
Total Assets$23,588$64,611▲ $41,023
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$11,353$12,855▲ $1,502
Deferred Revenue$2,918--
Other Liabilities$1--
Total Liabilities$14,272$12,855▼ $1,417
Net Assets / Fund Balance
Unrestricted Net Assets$9,316$51,756▲ $42,440
Total Net Assets Fund Balance$9,316$51,756▲ $42,440
Total Liabilities and Net Assets / Fund Balance$23,588$64,611▲ $41,023

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,969$902$5,871
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Matthew BradleyInstructorFT$42,000$42,000
Rees MaxwellInstructorFT$42,000$42,000

Board Members and Trustees

NameTitle
Larry BradleyPresident
Jeanne GulnerBoard Member
Becky WheelerSecretary
Jim VossTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$47,760
Program Service Revenue
$262,706
Investment Income
$0
Other Revenue
$1,498
All Other Contributions
$43,815
Change in Net Assets
$42,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$193,491
Other Expenses$76,033
Total Fundraising Expense$6,699
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$46,072$42,000$4,073$92,145
Other Salaries and Wages$83,157--$83,157
Occupancy$19,635$793$613$21,041
Payroll Taxes$13,497$3,919$383$17,799
Advertising$14,808-$267$15,075
Insurance$4,943--$4,943
All Other Expenses$730$1,763$539$3,032
Fees for Services Accounting$1,151$528-$1,679
Depreciation Depletion-$902-$902
Other Expenses$752$111$21$884
Other Employee Benefits$390--$390
Fees for Services Legal--$47$47
Total Functional Expenses$210,422$52,403$6,699$269,524
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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 is provided a copy of the Form 990 at least 1 week prior to filing. This includes mandatory review of the finacial component by the Treasurer.

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

The Board of Directors is responsible for enforcing its conflict of interest policy. Any Board members who may have a conflict recuse themselves from any decisions regarding said conflict.

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

Compensation of Executives and Key employees is deteremined by a review of comparable pay data for the local area and taking into account budget constraints. Compensation decisions must be ratified by a simple majority of the Board.

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

All required documents are available upon request to the public. Interested parties may inquire by mail, email or phone. The contact informatin is available on our website.

Filing and Contact Details

Filer

Filer Name
Whole Earth Nature School
EIN
45-1270786
Phone
5419375437
Address
PO Box 5223, Eugene, OR 97405

Signing Officer

Name
Larry Bradley
Title
President
Signed
2016-04-22
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
27
Volunteers
28

Preparer

Firm
McClure Associates
Address
1500 Valley River Dr Ste 250, Eugene, OR 97401
Preparer
DeeAnne Waltman CPA
Phone
5416871388
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: Acorn Homeschool program services is an outdoor program. Revenues of $13,072 and expenses of $4,342. OTHER PROGRAM SERVICES 5: Special Programs include The Fox Den and Forest Program. Revenues of $2,169 and Expenses of $487.

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IRS990/ProgramServiceRevenueGrp/Desc2Summer Camp
IRS990/ProgramServiceRevenueGrp/Desc3Winter & Spring Breaks
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt058268
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115028
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2179813
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt39597
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt058268
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115028
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2179813
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt39597
IRS990/ProgSrvcAccomActy2Grp/Desc0WENS operates After-School Programs that served 221 kids in grades 1-5. The programs were operated at 8 different local schools in cooperation with the school administration. 41 families in need received scholarship assistance in the form of discounted tuition.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt052435
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt058352
IRS990/ProgSrvcAccomActy3Grp/Desc0WENS operates Winter and Spring Break camps which served 126 students in grades K-5. These programs all took place at Oak Hill School. 10 families received scholarship assistance in the form of discounted tuition.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt06336
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt09597
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt018009
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt059042
IRS990/PYProgramServiceRevenueAmt0193640
IRS990/PYRevenuesLessExpensesAmt0-4424
IRS990/PYSalariesCompEmpBnftPaidAmt0157031
IRS990/PYTotalExpensesAmt0216073
IRS990/PYTotalRevenueAmt0211649
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt042440
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0180946
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt047760
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt018009
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02474
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt013223
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt081466
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0262706
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0193640
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0175493
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0137750
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0769589
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0979
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0979
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt0979
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt0979
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt0831055
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt010000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt010000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt020000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt010000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt010000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt020000
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0310466
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0211649
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0177967
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0150973
IRS990ScheduleA/Total509Grp/TotalAmt0851055
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0310466
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0211649
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0177967
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0151952
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0852034
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04969
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0902
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05871
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04969
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Acorn Homeschool program services is an outdoor program. Revenues of $13,072 and expenses of $4,342. OTHER PROGRAM SERVICES 5: Special Programs include The Fox Den and Forest Program. Revenues of $2,169 and Expenses of $487.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors is provided a copy of the Form 990 at least 1 week prior to filing. This includes mandatory review of the finacial component by the Treasurer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors is responsible for enforcing its conflict of interest policy. Any Board members who may have a conflict recuse themselves from any decisions regarding said conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation of Executives and Key employees is deteremined by a review of comparable pay data for the local area and taking into account budget constraints. Compensation decisions must be ratified by a simple majority of the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All required documents are available upon request to the public. Interested parties may inquire by mail, email or phone. The contact informatin is available on our website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
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 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt023588
IRS990/TotalAssetsEOYAmt064611
IRS990/TotalAssetsGrp/BOYAmt023588
IRS990/TotalAssetsGrp/EOYAmt064611
IRS990/TotalCompGreaterThan150KInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.00$0.11$0.72$0.84$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.01$0.23$0.93$1.07$0.15
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.01$0.38$1.60$1.49$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.12$0.26$1.51$1.27$0.24
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.09$0.02$0.66$0.67$0.01
2019Summary only. Only limited summary data is available for this year.$0.10$0.07$0.03$0.66$0.70$0.04
2018Summary only. Only limited summary data is available for this year.$0.09$0.01$0.08$0.51$0.49$0.02
2017Summary only. Only limited summary data is available for this year.$0.06$0.00$0.06$0.40$0.41$0.01
2016Summary only. Only limited summary data is available for this year.$0.08$0.01$0.06$0.37$0.35$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$0.31$0.27$0.04
2014Summary only. Only limited summary data is available for this year.$0.02$0.01$0.01$0.21$0.22$0.00
2013Summary only. Only limited summary data is available for this year.$0.02$0.01$0.18$0.16$0.01
2012Summary only. Only limited summary data is available for this year.$0.01$0.01$0.15$0.15$0.00
Peer Organizations

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