Civic Intelligence

Center for Nature Based Learning LLC (A

990 • Fiscal year 2023 • EIN 47-5638024

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

3903 N Saint Marys StSan Antonio, TX 78212-3199

(210) 734-7184

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.33x

Higher debt load relative to assets than 53% of similar nonprofits.

2023 filings • 501(c)2 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2023

Top Officer Pay

92nd percentile

$508,304

Higher top officer pay than 92% of similar nonprofits.

2023 filings • 501(c)2 • $5M-$10M nonprofits • Source year 2023

Asset Growth

24th percentile

-3.7%

Faster asset growth than 24% of similar nonprofits.

2023 filings • 501(c)2 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Assets

Down

$9,555,926

Down $366,289 (-3.7%) from 2022

Net Assets

Down

$6,400,257

Down $216,353 (-3.3%) from 2022

Liabilities

Down

$3,155,669

Down $149,936 (-4.5%) from 2022

Revenue

Flat

$0

Flat from 2022

Expenses

Up

$638,259

Up $99,506 (+18%) from 2022

Net Income

Down

-$638,259

Down $99,506 (-18%) from 2022

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2016: $3,369,075Liabilities 2016: $2,633,931Net Assets 2016: $735,1442016Assets 2017: $13,196,733Liabilities 2017: $8,744,866Net Assets 2017: $4,451,8672017Assets 2018: $11,528,142Liabilities 2018: $6,206,411Net Assets 2018: $5,321,7312018Assets 2019: $11,136,615Liabilities 2019: $5,774,612Net Assets 2019: $5,362,0032019Assets 2020: $10,734,708Liabilities 2020: $3,677,924Net Assets 2020: $7,056,7842020Assets 2021: $10,326,934Liabilities 2021: $3,513,971Net Assets 2021: $6,812,9632021Assets 2022: $9,922,215Liabilities 2022: $3,305,605Net Assets 2022: $6,616,6102022Assets 2023: $9,555,926Liabilities 2023: $3,155,669Net Assets 2023: $6,400,2572023Assets 2024: $9,114,133Liabilities 2024: $2,933,558Net Assets 2024: $6,180,5752024

Highlighted filing

2023

Assets$9,555,926
Liabilities$3,155,669
Net Assets$6,400,257

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MRevenue 2016: $0Expenses 2016: $187,703Net Income 2016: -$187,7032016Revenue 2017: $0Expenses 2017: $256,186Net Income 2017: -$256,1862017Revenue 2018: $0Expenses 2018: $721,090Net Income 2018: -$721,0902018Revenue 2019: $0Expenses 2019: $687,211Net Income 2019: -$687,2112019Revenue 2020: $0Expenses 2020: $572,618Net Income 2020: -$572,6182020Revenue 2021: $0Expenses 2021: $486,671Net Income 2021: -$486,6712021Revenue 2022: $0Expenses 2022: $538,753Net Income 2022: -$538,7532022Revenue 2023: $0Expenses 2023: $638,259Net Income 2023: -$638,2592023Revenue 2024: $0Expenses 2024: $630,612Net Income 2024: -$630,6122024

Highlighted filing

2023

Revenue$0
Expenses$638,259
Net Income-$638,259
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$0
Mission and Program Overview

Mission

The sole purpose of the organization is to own a building and related mortgage debt which will be utilized by the san antonio zoological society (ein 74-1323695) to conduct nature based learning activities for preschool aged children. The building is located on property contiguous to, and immediately west of, the san antonio zoo.

Provide a facility for use by the sa zoo for a nature based preschool program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,922,215$9,517,496▼ $404,719
Cash and Non-Interest-Bearing Accounts$0$38,430▲ $38,430
Total Assets$9,922,215$9,555,926▼ $366,289
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,305,476$3,155,669▼ $149,807
Accounts Payable and Accrued Expenses$129$0▼ $129
Total Liabilities$3,305,605$3,155,669▼ $149,936
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,616,610$6,400,257▼ $216,353
Total Net Assets Fund Balance$6,616,610$6,400,257▼ $216,353
Total Liabilities and Net Assets / Fund Balance$9,922,215$9,555,926▼ $366,289

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,062,035$2,652,469$11,714,504
Land$455,461-$455,461
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Jenny FriendChief Finance OfficerPT$81,150$81,150

Board Members and Trustees

NameTitle
Frank Z RuttenbergPresident
William FreedVice President
Timothy MorrowChief Executive Officer
Mary R BarrettSecretary
Sara Stumberg WalkerTreasurer
Robert ColeVP of Finance (until 5/25/2023)
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-638,259
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$638,259
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$404,719--$404,719
Interest$233,540--$233,540
Total Functional Expenses$638,259$0$0$638,259
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 7A

The sole member of the organization is the san antonio zoological society. That organization appoints the board of directors of the center for nature based learning.

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

The federal tax return on form 990 is prepared by the organization's independent public accounting firm. It is then reviewed by the chief executive director and chief financial officer before signing and filing with the internal revenue service.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements will be made available upon written request to its business office.

Filing and Contact Details

Filer

Filer Name
Center for Nature Based Learning LLC
EIN
47-5638024
Phone
2107347184
Address
3903 N SAINT MARYS ST, SAN ANTONIO, TX 78212-3199

Signing Officer

Name
Jenny Friend
Title
Chief Financial Officer
Phone
2107347184
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Timothy Morrow
Formed
2015
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Rsm US Llp
Address
19026 RIDGEWOOD PKWY STE 400, SAN ANTONIO, TX 78259
Preparer
Josephine Behrend
Phone
2108286281
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Contribution of equity by san antonio zoological society 421,906.

Financial Statement Notes

PART X, LINE 2:

Uncertain tax provisions, if any, are recorded in accordance with accounting guidance for income taxes, which requires the recognition of a liability for tax provisions taken that do not meet the more likely than not standard that the position will be sustained upon examination by the taxing authorities. There is no liability for uncertain tax positions recorded at december 31, 2023 and 2022.

Raw XML Appendix384 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHIEF EXECUTIVE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHIEF FINANCE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt6VP OF FINANCE (UNTIL 5/25/2023)
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IRS990/MissionDesc0THE SOLE PURPOSE OF THE ORGANIZATION IS TO OWN A BUILDING AND RELATED MORTGAGE DEBT WHICH WILL BE UTILIZED BY THE SAN ANTONIO ZOOLOGICAL SOCIETY (EIN 74-1323695) TO CONDUCT NATURE BASED LEARNING ACTIVITIES FOR PRESCHOOL AGED CHILDREN. THE BUILDING IS LOCATED ON PROPERTY CONTIGUOUS TO, AND IMMEDIATELY WEST OF, THE SAN ANTONIO ZOO.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNCERTAIN TAX PROVISIONS, IF ANY, ARE RECORDED IN ACCORDANCE WITH ACCOUNTING GUIDANCE FOR INCOME TAXES, WHICH REQUIRES THE RECOGNITION OF A LIABILITY FOR TAX PROVISIONS TAKEN THAT DO NOT MEET THE MORE LIKELY THAN NOT STANDARD THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. THERE IS NO LIABILITY FOR UNCERTAIN TAX POSITIONS RECORDED AT DECEMBER 31, 2023 AND 2022.
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ROBERT COLE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VP OF FINANCE (UNTIL 5/25/2023)
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RELIES ON ITS RELATED ORGANIZATION TO ESTABLISH THE COMPENSATION OF THE OFFICERS, WHICH INCLUDES A COMPENSATION COMMITTEE, WRITTEN EMPLOYMENT CONTRACT, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1ROBERT COLE, VP OF FINANCE (UNTIL 5/25/2023), RECEIVED A SEVERANCE OF $10,718.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 4A
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SOLE MEMBER OF THE ORGANIZATION IS THE SAN ANTONIO ZOOLOGICAL SOCIETY. THAT ORGANIZATION APPOINTS THE BOARD OF DIRECTORS OF THE CENTER FOR NATURE BASED LEARNING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FEDERAL TAX RETURN ON FORM 990 IS PREPARED BY THE ORGANIZATION'S INDEPENDENT PUBLIC ACCOUNTING FIRM. IT IS THEN REVIEWED BY THE CHIEF EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER BEFORE SIGNING AND FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS WILL BE MADE AVAILABLE UPON WRITTEN REQUEST TO ITS BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRIBUTION OF EQUITY BY SAN ANTONIO ZOOLOGICAL SOCIETY 421,906.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0SAN ANTONIO ZOOLOGICAL SOCIETY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SAN ANTONIO ZOOLOGICAL SOCIETY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Z TACTICS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0741323695
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1884090521
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TO FOSTER APPRECIATION AND CONCERN FOR ALL LIVING THINGS THRU ITS ZOO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1OWN BUILDING TO BE USED BY THE SAN ANTONIO ZOOLOGICAL SOCIETY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03903 N SAINT MARYS ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt13903 N SAINT MARYS ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SAN ANTONIO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1SAN ANTONIO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1TX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0782123199
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd1782123199
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0421906
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SAN ANTONIO ZOOLOGICAL SOCIETY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0S
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt09922215
IRS990/TotalAssetsEOYAmt09555926
IRS990/TotalAssetsGrp/BOYAmt09922215
IRS990/TotalAssetsGrp/EOYAmt09555926
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0638259
IRS990/TotalFunctionalExpensesGrp/TotalAmt0638259
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03305605
IRS990/TotalLiabilitiesEOYAmt03155669
IRS990/TotalLiabilitiesGrp/BOYAmt03305605
IRS990/TotalLiabilitiesGrp/EOYAmt03155669
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06616610
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06400257
IRS990/TotalOtherCompensationAmt038058
IRS990/TotalProgramServiceExpensesAmt0638259
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09922215
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt09555926
IRS990/TotReportableCompRltdOrgAmt0715894
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03903 N SAINT MARYS ST
IRS990/USAddress/CityNm0SAN ANTONIO
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd0782123199
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNY FRIEND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02107347184
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR NATURE BASED LEARNING LLC
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0475638024
ReturnHeader/Filer/PhoneNum02107347184
ReturnHeader/Filer/USAddress/AddressLine1Txt03903 N SAINT MARYS ST
ReturnHeader/Filer/USAddress/CityNm0SAN ANTONIO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd0782123199
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420714325
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RSM US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt019026 RIDGEWOOD PKWY STE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN ANTONIO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078259
ReturnHeader/PreparerPersonGrp/PhoneNum02108286281
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPHINE BEHREND
ReturnHeader/ReturnTs02024-11-15T12:46:32-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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