Civic Intelligence

Thorne Ecological Institute

EIN 84-6029250 • 501(c)3 • Boulder, CO

Profile

Thorne's mission is to build earth stewardship by connecting youth to nature through joyful, hands-on, place-based environmental education experiences.

PO Box 19107Boulder, CO 80308

www.thornenature.org

Siviq Scores

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

Liabilities / Assets

59th percentile

0.20x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.50x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

20th percentile

-9.3%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$154,031

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

9th percentile

-34%

Faster revenue growth than 9% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$8,241,355

Up $912,032 (+12%) from 2023

Liabilities

Up

$1,631,348

Up $1,071,544 (+191%) from 2023

Net Assets

Down

$6,610,007

Down $159,512 (-2.4%) from 2023

Revenue

Down

$3,270,743

Down $1,675,989 (-34%) from 2023

Expenses

Up

$3,574,915

Up $850,060 (+31%) from 2023

Net Income

Down

-$304,172

Down $2,526,049 (-114%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $356,051Liabilities 2010: $15,734Net Assets 2010: $340,3172010Assets 2011: $362,725Liabilities 2011: $22,413Net Assets 2011: $340,3122011Assets 2012: $482,025Liabilities 2012: $35,587Net Assets 2012: $446,4382012Assets 2013: $620,266Liabilities 2013: $42,827Net Assets 2013: $577,4392013Assets 2014: $865,738Liabilities 2014: $32,632Net Assets 2014: $833,1062014Assets 2015: $980,771Liabilities 2015: $49,737Net Assets 2015: $931,0342015Assets 2016: $1,567,589Liabilities 2016: $39,736Net Assets 2016: $1,527,8532016Assets 2017: $2,086,400Liabilities 2017: $100,457Net Assets 2017: $1,985,9432017Assets 2018: $2,258,252Liabilities 2018: $91,249Net Assets 2018: $2,167,0032018Assets 2019: $2,849,455Liabilities 2019: $113,738Net Assets 2019: $2,735,7172019Assets 2020: $3,207,075Liabilities 2020: $471,982Net Assets 2020: $2,735,0932020Assets 2021: $4,067,500Liabilities 2021: $339,145Net Assets 2021: $3,728,3552021Assets 2022: $4,978,223Liabilities 2022: $495,251Net Assets 2022: $4,482,9722022Assets 2023: $7,329,323Liabilities 2023: $559,804Net Assets 2023: $6,769,5192023Assets 2024: $8,241,355Liabilities 2024: $1,631,348Net Assets 2024: $6,610,0072024

Highlighted filing

2024

Assets$8,241,355
Liabilities$1,631,348
Net Assets$6,610,007

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $415,9292010Expenses 2011: $471,0402011Expenses 2012: $558,1942012Revenue 2013: $756,703Expenses 2013: $647,006Net Income 2013: $109,6972013Revenue 2014: $956,296Expenses 2014: $708,139Net Income 2014: $248,1572014Revenue 2015: $908,052Expenses 2015: $787,671Net Income 2015: $120,3812015Revenue 2016: $1,638,247Expenses 2016: $1,051,442Net Income 2016: $586,8052016Revenue 2017: $1,814,540Expenses 2017: $1,423,688Net Income 2017: $390,8522017Revenue 2018: $1,771,675Expenses 2018: $1,650,630Net Income 2018: $121,0452018Revenue 2019: $2,394,982Expenses 2019: $1,969,561Net Income 2019: $425,4212019Revenue 2020: $1,022,609Expenses 2020: $1,032,182Net Income 2020: -$9,5732020Revenue 2021: $2,802,339Expenses 2021: $2,035,638Net Income 2021: $766,7012021Revenue 2022: $3,202,535Expenses 2022: $2,234,422Net Income 2022: $968,1132022Revenue 2023: $4,946,732Expenses 2023: $2,724,855Net Income 2023: $2,221,8772023Revenue 2024: $3,270,743Expenses 2024: $3,574,915Net Income 2024: -$304,1722024

Highlighted filing

2024

Revenue$3,270,743
Expenses$3,574,915
Net Income-$304,172

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.24$1.63$6.61$3.27$3.57$0.30
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.33$0.56$6.77$4.95$2.72$2.22
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$0.50$4.48$3.20$2.23$0.97
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.07$0.34$3.73$2.80$2.04$0.77
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.21$0.47$2.74$1.02$1.03$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$0.11$2.74$2.39$1.97$0.43
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.09$2.17$1.77$1.65$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.10$1.99$1.81$1.42$0.39
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.04$1.53$1.64$1.05$0.59
2015Detailed filing. Detailed filing data is available for this year.$0.98$0.05$0.93$0.91$0.79$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.87$0.03$0.83$0.96$0.71$0.25
2013Detailed filing. Detailed filing data is available for this year.$0.62$0.04$0.58$0.76$0.65$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.04$0.45$0.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.02$0.34$0.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.02$0.34$0.42
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Apr 14, 2023
Return Version
2021v4.0
Gross Receipts
$3,206,511
Mission and Program Overview

Mission

Thorne's mission is to build earth stewardship by connecting youth to nature through joyful, hands-on, place-based environmental education experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,315,362$1,416,179▲ $100,817
Land, Buildings, and Equipment, Net$91,439$1,285,144▲ $1,193,705
Pledges and Grants Receivable$732,312$500,000▼ $232,312
Accounts Receivable$166,361$246,514▲ $80,153
Cash and Non-Interest-Bearing Accounts$274,955$232,791▼ $42,164
Prepaid Expenses and Deferred Charges$33,524$38,428▲ $4,904
Inventories for Sale or Use-$1,963-
Total Assets$4,067,500$4,978,223▲ $910,723
Other Assets Total$1,453,547$1,257,204▼ $196,343
Liabilities
Deferred Revenue$198,855$203,970▲ $5,115
Unsecured Notes Loans Payable-$150,000-
Accounts Payable and Accrued Expenses$138,954$141,281▲ $2,327
Other Liabilities$1,336--
Total Liabilities$339,145$495,251▲ $156,106
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,296,084$2,773,870▲ $477,786
Net Assets Without Donor Restrictions$1,432,271$1,709,102▲ $276,831
Total Net Assets Fund Balance$3,728,355$4,482,972▲ $754,617
Total Liabilities and Net Assets / Fund Balance$4,067,500$4,978,223▲ $910,723

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,036,353-$1,036,353
Buildings$176,849-$176,849
Leasehold Improvements$25,094$101,166$126,260
Equipment$46,848$54,137$100,985
Other Land Buildings-$14,949$14,949
Other Assets Org$1,257,204--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$1,453,547-▼ $187,377$-8,966$1,257,204
2020$1,252,692-▲ $192,135-$1,453,547
2019$1,198,211$10,065▲ $53,136-$1,252,692
2018$1,036,664-▲ $170,144$-8,597$1,198,211
2017$1,105,634$29,500▼ $59,253$-39,217$1,036,664
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Keith DesrosiersExecutive DiFT$115,363$14,244$129,607

Board Members and Trustees

NameTitle
David KirkChair
Annika ParadiseVice Chair
Amanda DumenigoBoard Member
Anne-worley MoelterBoard Member
Christian VargasBoard Member
Christine BergBoard Member
David BrantzBoard Member
Graham CasdenBoard Member
Jd MangatBoard Member
John AhrensBoard Member
Jose VieitezBoard Member
Kerry MerkelBoard Member
Luis AlvarezBoard Member
Niki KoubourlisBoard Member
Pablo HesterBoard Member
Sarah HauckBoard Member
Sarah IrizarryBoard Member
Sophie RamusBoard Member
Jacquie MckennaSecretary
Chris JacobsTreasurer
Micah ShagouryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,017,350
Program Service Revenue
$1,153,735
Investment Income
$34,101
Other Revenue
$-2,651
All Other Contributions
$1,111,733
Change in Net Assets
$968,113

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,202,535
Revenue Not Reported on Form 990
$-165,705
Total Revenue per Audited Statements
$3,036,830
Total Revenue per Form 990
$3,202,535
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,508,783
Other Expenses$558,539
Total Fundraising Expense$191,842
Grants and Similar Amounts Paid$167,100
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$904,395$96,597$124,180$1,125,172
Grants to Domestic Orgs$167,100--$167,100
Current Officers, Directors, Trustees, and Key Employees$108,196$11,089$13,787$133,072
Other Employee Benefits$112,256$7,924$6,206$126,386
Payroll Taxes$90,195$6,378$4,992$101,565
Occupancy$65,801$1,535$1,554$68,890
Office Expenses$46,550$1,119$7,536$55,205
Fees for Services Other$42,653$207$6,157$49,017
Travel$41,663$90$425$42,178
All Other Expenses$32,628$517$6,774$39,919
Depreciation Depletion$24,586$1,440$1,157$27,183
Fees for Services Accounting-$24,713-$24,713
Pension Plan Contributions$20,063$1,416$1,109$22,588
Information Technology$17,231$1,475$1,184$19,890
Advertising$14,127$2,253$1,115$17,495
Other Expenses$2,517$153$12,414$15,084
Conferences and Meetings$11,365$809$1,027$13,201
Insurance$3,377$1,276$254$4,907
Total Functional Expenses$1,881,410$161,170$191,842$2,234,422

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,282,213
Expenses per Audited Statements$2,234,422
Total Expenses per Form 990$2,234,422
Expenses Not Reported on Form 990$47,791
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cal-wood Education CenterJamestown, CO501c3NATURE'S KIDS$56,230
Wildlands Restoration VolunteersLongmont, CO501c3NATURE'S KIDS$35,190
Cottonwood InstituteDenver, CO501c3NATURE'S KIDS$22,807
Community CyclesBoulder, CO501c3NATURE'S KIDS$13,858
Ecoarts ConnectionsBoulder, CO501c3NATURE'S KIDS$6,472
I Have a Dream FoundationBoulder, CO501c3NATURE'S KIDS$5,358
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,976
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Special Events$63,045-$3,976-
Total Events$63,045-$3,976$-3,976
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Page 6, Part VI, Line 11B

The 990 is reviewed and recommended for approval by the finance committee prior to approval by the full board at a board meeting.

Form 990, Page 6, Part VI, Line 12C

Each director, principal officer, and member of a committee with board- delegated powers shall at the onset of their service sign a statement which affirms that said person has received a copy of the conflict of interest policy, has read and understands the policy, and agrees to comply with it.

Form 990, Page 6, Part VI, Line 15A

The organization has reviewed the colorado nonprofit salary survey and completed a salary analysis of like organizations, and bases its salary on how it chooses to pay staff comparatively, with approval from the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing and financial documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Thorne Ecological Institute
EIN
84-6029250
Phone
3034993647
Address
PO BOX 19107, BOULDER, CO 80308

Signing Officer

Name
Micah Shagoury
Title
Treasurer
Phone
3034993647
Signed
2023-04-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Desrosiers
Formed
1954
Legal Domicile
Co
Voting Board Members
17
Independent Board Members
17
Employees
81
Volunteers
232

Preparer

Firm
Taylor Roth and Company
Address
800 GRANT ST STE 205, DENVER, CO 80203-2944
Preparer
Diane Granger
Phone
3038308109
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteer and in-kind support play a critical role in the success of thorne's mission, by ensuring all programs are delivered through the most cost-effective means possible. Our 232 dedicated volunteers gave us a total of 9749 hours of their time during the fiscal year. Thorne is governed by a volunteer board of trustees who oversees policy level decisions for the organization, hires and manages the executive director, and ensures thorne's financial health and well-being. Additional volunteers and interns provided support both in the office and with the thorne programs. Thorne has a successful internship program for undergraduates to gain hands-on experience with teaching outdoors in nature. Typical volunteer projects at thorne include procuring auction items for thorne's annual fundraiser, natural night out, assembling student authored mini books and creating teaching props for thorne's in-school program; assisting teachers and students in the after school program; serving as teaching assistants for summer camp, nature mentors and teaching assistants at nature preschool; and lead teachers for one of the stations at sombrero marsh during our 2nd grade field trip program. Community and corporate groups spend the spring and fall identifying and eradicating invasive plants at sombrero marsh environmental learning center.

Form 990, Page 2, Part III, Line 4A

Thorne accomplishes its mission through three core programs that primarily serve boulder county youth: school programs - annually engages 10,000+ students through classroom presentations, field trips, and after-school programs designed to support academic learning and build nature connection. Youth participate in thorne's in-school program, which expands students' knowledge in the areas of science and literacy through a three-class series of lessons that involve interactive explorations, inquiry-based experiments, and writing a picture book. All 2nd grade youth receive a full-day nature field trip to a local open space area that utilizes fun, hands-on, place-based environmental education experiences to teach natural science concepts and foster empathy for other living things. A portion of students who enjoy in school programs also attend an immersive 12-week after-school program that allows participants to deepen their connection to nature by exploring in and around their schoolyard with experienced nature mentors. Summer camp - annually provides youth ages 5-15 with the opportunity to explore local grassland, evergreen forest, and wetland habitats with an experienced nature mentor. At camp, children are encouraged to tap into the spirit of play and follow their own unique interests while staff seamlessly integrate learning from the lessons that abound within nature's classroom. In 2022 thorne served 1092 campers for a two-week program, with 26% of families receiving a scholarship. Ece programs - annually engages youth ages 3-6 in a unique preschool experience that fosters the development of the whole-child and nature connection through daily immersion in nature with caring, attentive mentors. In addition, 350+ youth ages 2 and up and their families participate in a lil-explorers parent and child program which is designed to build the knowledge, skills, and interest needed to foster a lifelong love of nature exploration for the entire family. In addition, thorne is the backbone and provides programming for nature kids/jovenes de la naturaleza (nkjn) - a 20-organizaiton effort to provide 1 million plus annually in pre-k to high school, backyard to backcountry, and family integrated environmental education and outdoor recreation programming to underserved lafayette youth. Nkjn has also helped to build more than 2.5 million in parks and trails to ensure all lafayette youth live within a safe 10-minute walk to nature. During 2021, the nkjn program will begin expansion into the city of boulder with hopes of expanding to longmont in 2022.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization has two endowment funds through the community foundation serving boulder county, and a third endowment fund through the denver foundation. The original intent of the donors to all three funds was to preserve the fair value of their original gifts in perpetuity. Each year, thorne request an annual disbursement from its two traditional endowment funds in the amount of 5% of the market value of the funds held by the boulder community foundation and 5.5% of the market value of the funds held by the denver foundation. For the oak thorn vision fund, which is held by the boulder community foundation, each year, the thorne board has the choice to request a disbursement of up to 20% of the corpus of the fund for a special purpose. Possible examples of a special purpose are a capital campaign, strategic investments in programs, and capital improvements.

Raw XML AppendixShowing 400 of 669 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/Desc0THORNE ACCOMPLISHES ITS MISSION THROUGH THREE CORE PROGRAMS THAT PRIMARILY SERVE BOULDER COUNTY YOUTH: SCHOOL PROGRAMS - ANNUALLY ENGAGES 10,000+ STUDENTS THROUGH CLASSROOM PRESENTATIONS, FIELD TRIPS, AND AFTER-SCHOOL PROGRAMS DESIGNED TO SUPPORT ACADEMIC LEARNING AND BUILD NATURE CONNECTION. YOUTH PARTICIPATE IN THORNE'S IN-SCHOOL PROGRAM, WHICH EXPANDS STUDENTS' KNOWLEDGE IN THE AREAS OF SCIENCE AND LITERACY THROUGH A THREE-CLASS SERIES OF LESSONS THAT INVOLVE INTERACTIVE EXPLORATIONS, INQUIRY-BASED EXPERIMENTS, AND WRITING A PICTURE BOOK. ALL 2ND GRADE YOUTH RECEIVE A FULL-DAY NATURE FIELD TRIP TO A LOCAL OPEN SPACE AREA THAT UTILIZES FUN, HANDS-ON, PLACE-BASED ENVIRONMENTAL EDUCATION EXPERIENCES TO TEACH NATURAL SCIENCE CONCEPTS AND FOSTER EMPATHY FOR OTHER LIVING THINGS. A PORTION OF STUDENTS WHO ENJOY IN SCHOOL PROGRAMS ALSO ATTEND AN IMMERSIVE 12-WEEK AFTER-SCHOOL PROGRAM THAT ALLOWS PARTICIPANTS TO DEEPEN THEIR CONNECTION TO NATURE BY EXPLORING IN AND AROUND THEIR SCHOOLYARD WITH EXPERIENCED NATURE MENTORS. SUMMER CAMP - ANNUALLY PROVIDES YOUTH AGES 5-15 WITH THE OPPORTUNITY TO EXPLORE LOCAL GRASSLAND, EVERGREEN FOREST, AND WETLAND HABITATS WITH AN EXPERIENCED NATURE MENTOR. AT CAMP, CHILDREN ARE ENCOURAGED TO TAP INTO THE SPIRIT OF PLAY AND FOLLOW THEIR OWN UNIQUE INTERESTS WHILE STAFF SEAMLESSLY INTEGRATE LEARNING FROM THE LESSONS THAT ABOUND WITHIN NATURE'S CLASSROOM. IN 2022 THORNE SERVED 1092 CAMPERS FOR A TWO-WEEK PROGRAM, WITH 26% OF FAMILIES RECEIVING A SCHOLARSHIP. ECE PROGRAMS - ANNUALLY ENGAGES YOUTH AGES 3-6 IN A UNIQUE PRESCHOOL EXPERIENCE THAT FOSTERS THE DEVELOPMENT OF THE WHOLE-CHILD AND NATURE CONNECTION THROUGH DAILY IMMERSION IN NATURE WITH CARING, ATTENTIVE MENTORS. IN ADDITION, 350+ YOUTH AGES 2 AND UP AND THEIR FAMILIES PARTICIPATE IN A LIL-EXPLORERS PARENT AND CHILD PROGRAM WHICH IS DESIGNED TO BUILD THE KNOWLEDGE, SKILLS, AND INTEREST NEEDED TO FOSTER A LIFELONG LOVE OF NATURE EXPLORATION FOR THE ENTIRE FAMILY. IN ADDITION, THORNE IS THE BACKBONE AND PROVIDES PROGRAMMING FOR NATURE KIDS/JOVENES DE LA NATURALEZA (NKJN) - A 20-ORGANIZAITON EFFORT TO PROVIDE 1 MILLION PLUS ANNUALLY IN PRE-K TO HIGH SCHOOL, BACKYARD TO BACKCOUNTRY, AND FAMILY INTEGRATED ENVIRONMENTAL EDUCATION AND OUTDOOR RECREATION PROGRAMMING TO UNDERSERVED LAFAYETTE YOUTH. NKJN HAS ALSO HELPED TO BUILD MORE THAN 2.5 MILLION IN PARKS AND TRAILS TO ENSURE ALL LAFAYETTE YOUTH LIVE WITHIN A SAFE 10-MINUTE WALK TO NATURE. DURING 2021, THE NKJN PROGRAM WILL BEGIN EXPANSION INTO THE CITY OF BOULDER WITH HOPES OF EXPANDING TO LONGMONT IN 2022.
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