Civic Intelligence

Barefoot University

990 • Fiscal year 2023 • EIN 86-1386044

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 27, 2024

14992 Robin RoadHaslet, TX 76052

(580) 382-1943

Siviq Scores

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

Liabilities / Assets

84th percentile

0.21x

Higher debt load relative to assets than 84% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

85th percentile

0.14x

Higher debt load relative to revenue than 85% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

73rd percentile

19%

Higher net margin than 73% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

85th percentile

$21,080

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

83rd percentile

43%

Faster asset growth than 83% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

65th percentile

20%

Faster revenue growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$179,513

Up $53,944 (+43%) from 2022

Net Assets

Up

$141,805

Up $53,185 (+60%) from 2022

Liabilities

Up

$37,708

Up $759 (+2.1%) from 2022

Revenue

Up

$273,899

Up $45,514 (+20%) from 2022

Expenses

Up

$220,714

Up $48,012 (+28%) from 2022

Net Income

Down

$53,185

Down $2,498 (-4.5%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2021: $34,689Liabilities 2021: $0Net Assets 2021: $34,6892021Assets 2022: $125,569Liabilities 2022: $36,949Net Assets 2022: $88,6202022Assets 2023: $179,513Liabilities 2023: $37,708Net Assets 2023: $141,8052023Assets 2024: $544,985Liabilities 2024: $2,388Net Assets 2024: $542,5972024

Highlighted filing

2023

Assets$179,513
Liabilities$37,708
Net Assets$141,805

Operations Trend

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

$1.0M$500K$0Revenue 2021: $54,079Expenses 2021: $20,796Net Income 2021: $33,2832021Revenue 2022: $228,385Expenses 2022: $172,702Net Income 2022: $55,6832022Revenue 2023: $273,899Expenses 2023: $220,714Net Income 2023: $53,1852023Revenue 2024: $848,767Expenses 2024: $447,975Net Income 2024: $400,7922024

Highlighted filing

2023

Revenue$273,899
Expenses$220,714
Net Income$53,185
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 27, 2024
Return Version
2023v5.0
Gross Receipts
$275,232
Mission and Program Overview

Mission

Barefoot university connects families to nature and each other. Our forest schools nourish the holistic health & education of children. Through child led learning, engaging stem & science based activities, community service projects, creating communities, & equipping families to observe & explore our natural world, barefooters thrive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$125,569$179,513▲ $53,944
Total Assets$125,569$179,513▲ $53,944
Liabilities
Other Liabilities$36,949$37,708▲ $759
Total Liabilities$36,949$37,708▲ $759
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$88,620$141,805▲ $53,185
Total Net Assets Fund Balance$88,620$141,805▲ $53,185
Total Liabilities and Net Assets / Fund Balance$125,569$179,513▲ $53,944
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amber BrownVice-presidePT$21,080$21,080
Madeleine BradenPresidentPT$21,080$21,080

Board Members and Trustees

NameTitle
Karen StarnesSecretary
Ashley WinneryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,267
Program Service Revenue
$256,882
Investment Income
$0
Other Revenue
$13,750
All Other Contributions
$3,267
Change in Net Assets
$53,185

Audited Revenue Reconciliation

Revenue per Audited Statements
$273,899
Total Revenue per Audited Statements
$273,899
Total Revenue per Form 990
$273,899
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,329
Salaries, Compensation, and Employee Benefits$45,385
Total Fundraising Expense$6,894
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$42,160--$42,160
Insurance-$24,481-$24,481
Office Expenses-$4,840$404$5,244
Fees for Services Legal-$5,000-$5,000
Fees for Services Other-$4,117-$4,117
Information Technology$3,833--$3,833
Payroll Taxes$3,225--$3,225
Advertising--$2,483$2,483
Fees for Services Accounting-$2,175-$2,175
Travel$1,841--$1,841
Other Expenses$203$2,671$4,007$203
Total Functional Expenses$170,536$43,284$6,894$220,714

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$220,714
Total Expenses per Audited Statements$220,714
Total Expenses per Form 990$220,714
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$37,708
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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

Form 990 is distributed to the board for review prior to the authorization of filing.

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

Policies, including the conflict of interest policy, are reviewed annually at a board meeting each year. All board member must sign forms at that time acknowledging the policy and disclosing any possible conflicts of interest.

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

Barefoot university will have in place a committee regarding financial compenstation, that is responsible for setting and voting on said compensation based on similarly sitatuted organizations. The individual receiving the compensation will not be allowed to sit on the committee in regards to their financial compensation.

Form 990, Page 6, Part VI, Line 19

Governing documents are not made publicly available.

Filing and Contact Details

Filer

Filer Name
Barefoot University
EIN
86-1386044
Phone
5803821943
Address
14992 ROBIN ROAD, HASLET, TX 76052

Signing Officer

Name
Madeleine Braden
Title
President
Phone
5803821943
Signed
2024-03-27

Organization Details

Principal Officer
Madeleine Braden
Formed
2021
Legal Domicile
TX
Voting Board Members
3
Independent Board Members
3
Employees
2

Preparer

Firm
Mark Conner CPA Pllc
Address
5050 QUORUM DRIVE SUITE 700, DALLAS, TX 75254
Preparer
Mark L Conner CPA
Phone
4693201260
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Barefoot university connects families to nature and each other. Our forest schools nourish the holistic health & education of children. Through child led learning, engaging stem & science based activities, community service projects, creating communities, & equipping families to observe & explore our natural world, barefooters thrive.

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

Barefoot university is an outdoor meeting cooperative group, primarily for kindergarten through high school-aged children. Barefoot university promotes the health and education of each child through weekly focuses and creates communities for homeschool families. The primary goal of barefoot university is to assist children in nurturing a love of outdoor learning. Through this, they will develop valuable skills that facilitate a self-driven knowledge of the natural world. Barefoot university groups meet once per week,outside, to conduct a nature, steam, or forest school themed activity. Barefoot university also includes enrichment field trips and community service projects. In the past, our activities have consisted of a variety of subjects including but not limited to; microscopic algae study, whittling, tree circumference and ring counting, wildflower study, native grass identification, raft and nature boat building, water flow ecology study, mushroom spore prints, geology and fossil study. Along with the activities listed above fine arts and music are also included but not limited; pottery out of native clay, musical instruments made from natural materials, cairns and rock art, rain and watercolor paintings, and grass whistles. Activities are facilitated by a volunteer leaders at each location and parents assist the children in accomplishing the activities. Each barefoot university branch is held at a park or outdoor space that is local to that specific branch. Barefoot university events can take anywhere from 2-4 hours depending on the specific activity that day. As we expand, our branches will be able to add or subtract the time needed for each activity based on their specific needs. Each activity is funded by family membership to barefoot university and donations. Ninety percent of our overall expenses are allocated to the activities done by children. This is in the form of supplies for each activity. In the future, barefoot university would like to expand it's reach and audience into after school programs for low income, inner-city youth. By spending time outdoors and fostering a love of nature, studies have shown greatly reduced anxiety and increased communication skills and focus in children. Barefoot university is striving to provide all children with the opportunity to access nature in a safe and sustainable way.

Financial Statement Notes

Schedule D, Page 3, Part X

Barefoot university (bu) is exempt from federal income tax under section 501(c)(3) of the u. S. Internal revenue code and has veen determined to be an organization that is not a private foundation. Bu files income tax returns (form 990/990-ez) in the u. S. Bu's income tax returns are open for examination by taxing authorities for a period of three years. The foundation allows the provisions of uncertain tax positions as addressed in fasb accounting standards codification 740-10-65 -1 and has not taken any uncertain tax positions that would require additional disclosures.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BAREFOOT UNIVERSITY (BU) IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE U. S. INTERNAL REVENUE CODE AND HAS VEEN DETERMINED TO BE AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. BU FILES INCOME TAX RETURNS (FORM 990/990-EZ) IN THE U. S. BU'S INCOME TAX RETURNS ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS. THE FOUNDATION ALLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ACCOUNTING STANDARDS CODIFICATION 740-10-65 -1 AND HAS NOT TAKEN ANY UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE ADDITIONAL DISCLOSURES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalLiabilityAmt037708
IRS990ScheduleD/TotalRevenuePerForm990Amt0273899
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0273899
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0220714
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BAREFOOT UNIVERSITY CONNECTS FAMILIES TO NATURE AND EACH OTHER. OUR FOREST SCHOOLS NOURISH THE HOLISTIC HEALTH & EDUCATION OF CHILDREN. THROUGH CHILD LED LEARNING, ENGAGING STEM & SCIENCE BASED ACTIVITIES, COMMUNITY SERVICE PROJECTS, CREATING COMMUNITIES, & EQUIPPING FAMILIES TO OBSERVE & EXPLORE OUR NATURAL WORLD, BAREFOOTERS THRIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BAREFOOT UNIVERSITY IS AN OUTDOOR MEETING COOPERATIVE GROUP, PRIMARILY FOR KINDERGARTEN THROUGH HIGH SCHOOL-AGED CHILDREN. BAREFOOT UNIVERSITY PROMOTES THE HEALTH AND EDUCATION OF EACH CHILD THROUGH WEEKLY FOCUSES AND CREATES COMMUNITIES FOR HOMESCHOOL FAMILIES. THE PRIMARY GOAL OF BAREFOOT UNIVERSITY IS TO ASSIST CHILDREN IN NURTURING A LOVE OF OUTDOOR LEARNING. THROUGH THIS, THEY WILL DEVELOP VALUABLE SKILLS THAT FACILITATE A SELF-DRIVEN KNOWLEDGE OF THE NATURAL WORLD. BAREFOOT UNIVERSITY GROUPS MEET ONCE PER WEEK,OUTSIDE, TO CONDUCT A NATURE, STEAM, OR FOREST SCHOOL THEMED ACTIVITY. BAREFOOT UNIVERSITY ALSO INCLUDES ENRICHMENT FIELD TRIPS AND COMMUNITY SERVICE PROJECTS. IN THE PAST, OUR ACTIVITIES HAVE CONSISTED OF A VARIETY OF SUBJECTS INCLUDING BUT NOT LIMITED TO; MICROSCOPIC ALGAE STUDY, WHITTLING, TREE CIRCUMFERENCE AND RING COUNTING, WILDFLOWER STUDY, NATIVE GRASS IDENTIFICATION, RAFT AND NATURE BOAT BUILDING, WATER FLOW ECOLOGY STUDY, MUSHROOM SPORE PRINTS, GEOLOGY AND FOSSIL STUDY. ALONG WITH THE ACTIVITIES LISTED ABOVE FINE ARTS AND MUSIC ARE ALSO INCLUDED BUT NOT LIMITED; POTTERY OUT OF NATIVE CLAY, MUSICAL INSTRUMENTS MADE FROM NATURAL MATERIALS, CAIRNS AND ROCK ART, RAIN AND WATERCOLOR PAINTINGS, AND GRASS WHISTLES. ACTIVITIES ARE FACILITATED BY A VOLUNTEER LEADERS AT EACH LOCATION AND PARENTS ASSIST THE CHILDREN IN ACCOMPLISHING THE ACTIVITIES. EACH BAREFOOT UNIVERSITY BRANCH IS HELD AT A PARK OR OUTDOOR SPACE THAT IS LOCAL TO THAT SPECIFIC BRANCH. BAREFOOT UNIVERSITY EVENTS CAN TAKE ANYWHERE FROM 2-4 HOURS DEPENDING ON THE SPECIFIC ACTIVITY THAT DAY. AS WE EXPAND, OUR BRANCHES WILL BE ABLE TO ADD OR SUBTRACT THE TIME NEEDED FOR EACH ACTIVITY BASED ON THEIR SPECIFIC NEEDS. EACH ACTIVITY IS FUNDED BY FAMILY MEMBERSHIP TO BAREFOOT UNIVERSITY AND DONATIONS. NINETY PERCENT OF OUR OVERALL EXPENSES ARE ALLOCATED TO THE ACTIVITIES DONE BY CHILDREN. THIS IS IN THE FORM OF SUPPLIES FOR EACH ACTIVITY. IN THE FUTURE, BAREFOOT UNIVERSITY WOULD LIKE TO EXPAND IT'S REACH AND AUDIENCE INTO AFTER SCHOOL PROGRAMS FOR LOW INCOME, INNER-CITY YOUTH. BY SPENDING TIME OUTDOORS AND FOSTERING A LOVE OF NATURE, STUDIES HAVE SHOWN GREATLY REDUCED ANXIETY AND INCREASED COMMUNICATION SKILLS AND FOCUS IN CHILDREN. BAREFOOT UNIVERSITY IS STRIVING TO PROVIDE ALL CHILDREN WITH THE OPPORTUNITY TO ACCESS NATURE IN A SAFE AND SUSTAINABLE WAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS DISTRIBUTED TO THE BOARD FOR REVIEW PRIOR TO THE AUTHORIZATION OF FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POLICIES, INCLUDING THE CONFLICT OF INTEREST POLICY, ARE REVIEWED ANNUALLY AT A BOARD MEETING EACH YEAR. ALL BOARD MEMBER MUST SIGN FORMS AT THAT TIME ACKNOWLEDGING THE POLICY AND DISCLOSING ANY POSSIBLE CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BAREFOOT UNIVERSITY WILL HAVE IN PLACE A COMMITTEE REGARDING FINANCIAL COMPENSTATION, THAT IS RESPONSIBLE FOR SETTING AND VOTING ON SAID COMPENSATION BASED ON SIMILARLY SITATUTED ORGANIZATIONS. THE INDIVIDUAL RECEIVING THE COMPENSATION WILL NOT BE ALLOWED TO SIT ON THE COMMITTEE IN REGARDS TO THEIR FINANCIAL COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS ARE NOT MADE PUBLICLY AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/WebsiteAddressTxt0WWW.BAREFOOTUNIVERSITY.ORG
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MADELEINE BRADEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05803821943
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BAREFOOT UNIVERSITY
ReturnHeader/Filer/BusinessNameControlTxt0BARE
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ReturnHeader/Filer/PhoneNum05803821943
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461320984
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARK CONNER CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05050 QUORUM DRIVE SUITE 700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DALLAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd075254
ReturnHeader/PreparerPersonGrp/PhoneNum04693201260
ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK L CONNER CPA
ReturnHeader/ReturnTs02024-04-10T11:18:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MADELEINE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BRADEN
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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