Civic Intelligence

Empathy in Nature Project Inc.

990 • Fiscal year 2022 • EIN 87-0856460

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 14, 2023

3619 Albert StreetSan Diego, CA 92103

(619) 392-2465

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

96th percentile

79%

Higher net margin than 96% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

64th percentile

$90,385

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

100th percentile

5081%

Faster asset growth than 100% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

99th percentile

1300%

Faster revenue growth than 99% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,127,505

Up $1,105,744 (+5081%) from 2021

Net Assets

Up

$1,127,405

Up $1,106,647 (+5331%) from 2021

Liabilities

Down

$100

Down $903 (-90%) from 2021

Revenue

Up

$1,400,000

Up $1,300,000 (+1300%) from 2021

Expenses

Up

$293,651

Up $214,409 (+271%) from 2021

Net Income

Up

$1,106,349

Up $1,085,591 (+5230%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2021: $21,761Liabilities 2021: $1,003Net Assets 2021: $20,7582021Assets 2022: $1,127,505Liabilities 2022: $100Net Assets 2022: $1,127,4052022Assets 2023: $364,263Liabilities 2023: $472Net Assets 2023: $363,7912023Assets 2024: $112,285Liabilities 2024: $3,810Net Assets 2024: $108,4752024

Highlighted filing

2022

Assets$1,127,505
Liabilities$100
Net Assets$1,127,405

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2021: $100,000Expenses 2021: $79,242Net Income 2021: $20,7582021Revenue 2022: $1,400,000Expenses 2022: $293,651Net Income 2022: $1,106,3492022Revenue 2023: $3,500Expenses 2023: $767,114Net Income 2023: -$763,6142023Revenue 2024: $376,076Expenses 2024: $635,125Net Income 2024: -$259,0492024

Highlighted filing

2022

Revenue$1,400,000
Expenses$293,651
Net Income$1,106,349
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$1,400,000
Mission and Program Overview

Mission

Empathy in nature project, inc. Was established (i) to educate pre-school age children for the purpose of improving and developing their capabilities using inclusive and accessible methods involving social-emotional and outdoor-based education; (ii) to develop new models of pre-school education involving social-emotional and outdoor-based education; (iii) to operate a pre-school with a regular faculty and curriculum with regularly enrolled students open to all members of the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$21,742$1,127,505▲ $1,105,763
Prepaid Expenses and Deferred Charges$19--
Total Assets$21,761$1,127,505▲ $1,105,744
Liabilities
Other Liabilities$1,003$100▼ $903
Total Liabilities$1,003$100▼ $903
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,758$1,127,405▲ $1,106,647
Total Net Assets Fund Balance$20,758$1,127,405▲ $1,106,647
Total Liabilities and Net Assets / Fund Balance$21,761$1,127,505▲ $1,105,744
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Angelina GiovanniniPresidentFT$90,385$90,385

Board Members and Trustees

NameTitle
Grace Liu SahotaSecretary
Leanne GouldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,400,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,400,000
Change in Net Assets
$1,106,349
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$174,637
Salaries, Compensation, and Employee Benefits$119,014
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$149,616--$149,616
Current Officers, Directors, Trustees, and Key Employees$110,095--$110,095
Fees for Services Legal-$9,232-$9,232
Payroll Taxes$8,919--$8,919
Information Technology-$3,200-$3,200
Conferences and Meetings$2,341--$2,341
Fees for Services Accounting-$2,275-$2,275
Office Expenses$1,140--$1,140
Advertising$638--$638
Other Expenses$601--$601
Travel$183--$183
Insurance$176--$176
Total Functional Expenses$278,944$14,707$0$293,651
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
Chase Business Card$100
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
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, Page 6, Part VI, Line 11B

An electronic copy is provided to the executive director, the board president and the board treasurer for review and approval. After providing written approval to the cpa/tax preparer, the forms are electronically filed. Paper copies as well as the final electronic copy are provided for archives.

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

Depending on the employee's position and classification, the empathy in nature project endeavors to review performance annually. However, a positive performance evaluation does not guarantee an increase in salary, a promotion or continued employment. Compensation increases and the terms and conditions of employment, including job assignments, transfers, promotions, and demotions, are determined by and at the discretion of management.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon requests

Filing and Contact Details

Filer

Filer Name
Empathy in Nature Project Inc
EIN
87-0856460
Phone
6193922465
Address
3619 ALBERT STREET, SAN DIEGO, CA 92103

Signing Officer

Name
Angelina Giovannini
Title
President
Phone
6193922465
Signed
2023-11-14

Organization Details

Principal Officer
Angelina Giovannini
Formed
2021
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
2
Volunteers
30

Preparer

Firm
Richard Colins
Address
611 GATEWAY BLVD 120, SOUTH SAN FRANCISCO, CA 94080
Preparer
Carlo De Guzman Ea
Phone
4152988880
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Empathy in nature project, inc. Was established (i) to educate pre-school age children for the purpose of improving and developing their capabilities using inclusive and accessible methods involving social-emotional and outdoor-based education; (ii) to develop new models of pre-school education involving social-emotional and outdoor-based education; (iii) to operate a pre-school with a regular faculty and curriculum with regularly enrolled students open to all members of the general public.

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

The organization is preparing to open and operate a pre-school, but the pre-school has has not yet opened. Once the pre-school opens, the organization shall operate an educational pre-school serving approximately 40 students that will provide a regularly scheduled curriculum, a regular faculty of qualified teachers, a regularly enrolled student body, and facilities where educational activities are regularly carried on. To prepare for the opening of the pre-school, the organization shall either lease or purchase land and construct /renovate buildings to host the pre- school. The organization will engage phd educational experts specializing in early childhood development and teachers specializing in outdoor-based learning as consultants to develop curriculum for the school. The pre- school will start by offering socialemotional, outdoor-based education to pupils ages 3 to 5 years old. The pre-school will be open to all members of the general public. At least 50% of students will receive need-based scholarships covering up to 100% of tuition charges. Once the initial school is operating, the organization may open additional campuses at other locations. The activity shall be conducted at property leased or purchased and owned by the organization in san diego, california and eventually at other locations. The activity shall be conducted by paid staff, independent contractors, volunteers and board members. The activity shall be conducted year-round. The activity shall be funded by tuition paid by parents, contributions from members of the public and grants. The activity furthers the mission of the organization by providing education to the public and operating a school with a regular faculty and curriculum with regularly enrolled students open to all members of the general public. (80% of organizational time) at empathy in nature, we give communities, families, and early childhood professionals the tools to help children connect with nature, themselves, and the communities surrounding them. For communities / schools: empathy in nature is committed to providing nature-based education to under-resourced areas. Our flagship preschool where 50% of kids receive low to no-cost education. Our grow outside program transforms underutilized spaces into vibrant community outdoor play & learning environments. For families / books: not all kids have equal access to nature and sel education. While we work on expanding that access, we are also bringing it into households and classrooms through seed+wonder. Our original storybooks and learning activities ignite your child's imagination. They serve as a guide for the whole family in modeling nature-based learning through play and movement. Our storybooks also fund our education programs and provide free books to under-resourced communities. For early childhood professionals / workshops and courses: our workshops and uc san diego teacher training course empower educators with the knowledge and tools to integrate nature-based education into their classrooms, nurturing a holistic learning experience for their young students. Reimagining early childhood education through nature-based programs- from our flagship preschool and signature storybook series to transformational community projects, our programs ensure that all children, regardless of their economic background, have an equal opportunity to thrive. Flagship outdoor school welcome to our flagship preschool, a groundbreaking, biophilic learning childcare center where education takes place in a beautifully designed outdoor learning environment. Here, 50% of kids receive low to no-cost education, ensuring that social and emotional, outdoor education is accessible to all. Our flagship school will serve as the hub of our research and data, influencing systemic changes in early childhood education. Grow outside our grow outside program focuses on transforming under-resourced preschools through community collaboration. We partner with selected schools to

Form 990, Part IX, Line 11G

Bank charges & fees 292 0 0 contractors 148,580 0 0 publishing 744 0 0 total 149,616 0 0

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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WAS WORKING ON BUILDING ITS WEBSITE IN 2021 AND WILL PUBLICIZE ITS RACIALLY NONDISCRIMINATORY POLICY AS SOON AS THE WEBSITE IS LAUNCHED AND OPERATIONAL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EMPATHY IN NATURE PROJECT, INC. WAS ESTABLISHED (I) TO EDUCATE PRE-SCHOOL AGE CHILDREN FOR THE PURPOSE OF IMPROVING AND DEVELOPING THEIR CAPABILITIES USING INCLUSIVE AND ACCESSIBLE METHODS INVOLVING SOCIAL-EMOTIONAL AND OUTDOOR-BASED EDUCATION; (II) TO DEVELOP NEW MODELS OF PRE-SCHOOL EDUCATION INVOLVING SOCIAL-EMOTIONAL AND OUTDOOR-BASED EDUCATION; (III) TO OPERATE A PRE-SCHOOL WITH A REGULAR FACULTY AND CURRICULUM WITH REGULARLY ENROLLED STUDENTS OPEN TO ALL MEMBERS OF THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS PREPARING TO OPEN AND OPERATE A PRE-SCHOOL, BUT THE PRE-SCHOOL HAS HAS NOT YET OPENED. ONCE THE PRE-SCHOOL OPENS, THE ORGANIZATION SHALL OPERATE AN EDUCATIONAL PRE-SCHOOL SERVING APPROXIMATELY 40 STUDENTS THAT WILL PROVIDE A REGULARLY SCHEDULED CURRICULUM, A REGULAR FACULTY OF QUALIFIED TEACHERS, A REGULARLY ENROLLED STUDENT BODY, AND FACILITIES WHERE EDUCATIONAL ACTIVITIES ARE REGULARLY CARRIED ON. TO PREPARE FOR THE OPENING OF THE PRE-SCHOOL, THE ORGANIZATION SHALL EITHER LEASE OR PURCHASE LAND AND CONSTRUCT /RENOVATE BUILDINGS TO HOST THE PRE- SCHOOL. THE ORGANIZATION WILL ENGAGE PHD EDUCATIONAL EXPERTS SPECIALIZING IN EARLY CHILDHOOD DEVELOPMENT AND TEACHERS SPECIALIZING IN OUTDOOR-BASED LEARNING AS CONSULTANTS TO DEVELOP CURRICULUM FOR THE SCHOOL. THE PRE- SCHOOL WILL START BY OFFERING SOCIALEMOTIONAL, OUTDOOR-BASED EDUCATION TO PUPILS AGES 3 TO 5 YEARS OLD. THE PRE-SCHOOL WILL BE OPEN TO ALL MEMBERS OF THE GENERAL PUBLIC. AT LEAST 50% OF STUDENTS WILL RECEIVE NEED-BASED SCHOLARSHIPS COVERING UP TO 100% OF TUITION CHARGES. ONCE THE INITIAL SCHOOL IS OPERATING, THE ORGANIZATION MAY OPEN ADDITIONAL CAMPUSES AT OTHER LOCATIONS. THE ACTIVITY SHALL BE CONDUCTED AT PROPERTY LEASED OR PURCHASED AND OWNED BY THE ORGANIZATION IN SAN DIEGO, CALIFORNIA AND EVENTUALLY AT OTHER LOCATIONS. THE ACTIVITY SHALL BE CONDUCTED BY PAID STAFF, INDEPENDENT CONTRACTORS, VOLUNTEERS AND BOARD MEMBERS. THE ACTIVITY SHALL BE CONDUCTED YEAR-ROUND. THE ACTIVITY SHALL BE FUNDED BY TUITION PAID BY PARENTS, CONTRIBUTIONS FROM MEMBERS OF THE PUBLIC AND GRANTS. THE ACTIVITY FURTHERS THE MISSION OF THE ORGANIZATION BY PROVIDING EDUCATION TO THE PUBLIC AND OPERATING A SCHOOL WITH A REGULAR FACULTY AND CURRICULUM WITH REGULARLY ENROLLED STUDENTS OPEN TO ALL MEMBERS OF THE GENERAL PUBLIC. (80% OF ORGANIZATIONAL TIME) AT EMPATHY IN NATURE, WE GIVE COMMUNITIES, FAMILIES, AND EARLY CHILDHOOD PROFESSIONALS THE TOOLS TO HELP CHILDREN CONNECT WITH NATURE, THEMSELVES, AND THE COMMUNITIES SURROUNDING THEM. FOR COMMUNITIES / SCHOOLS: EMPATHY IN NATURE IS COMMITTED TO PROVIDING NATURE-BASED EDUCATION TO UNDER-RESOURCED AREAS. OUR FLAGSHIP PRESCHOOL WHERE 50% OF KIDS RECEIVE LOW TO NO-COST EDUCATION. OUR GROW OUTSIDE PROGRAM TRANSFORMS UNDERUTILIZED SPACES INTO VIBRANT COMMUNITY OUTDOOR PLAY & LEARNING ENVIRONMENTS. FOR FAMILIES / BOOKS: NOT ALL KIDS HAVE EQUAL ACCESS TO NATURE AND SEL EDUCATION. WHILE WE WORK ON EXPANDING THAT ACCESS, WE ARE ALSO BRINGING IT INTO HOUSEHOLDS AND CLASSROOMS THROUGH SEED+WONDER. OUR ORIGINAL STORYBOOKS AND LEARNING ACTIVITIES IGNITE YOUR CHILD'S IMAGINATION. THEY SERVE AS A GUIDE FOR THE WHOLE FAMILY IN MODELING NATURE-BASED LEARNING THROUGH PLAY AND MOVEMENT. OUR STORYBOOKS ALSO FUND OUR EDUCATION PROGRAMS AND PROVIDE FREE BOOKS TO UNDER-RESOURCED COMMUNITIES. FOR EARLY CHILDHOOD PROFESSIONALS / WORKSHOPS AND COURSES: OUR WORKSHOPS AND UC SAN DIEGO TEACHER TRAINING COURSE EMPOWER EDUCATORS WITH THE KNOWLEDGE AND TOOLS TO INTEGRATE NATURE-BASED EDUCATION INTO THEIR CLASSROOMS, NURTURING A HOLISTIC LEARNING EXPERIENCE FOR THEIR YOUNG STUDENTS. REIMAGINING EARLY CHILDHOOD EDUCATION THROUGH NATURE-BASED PROGRAMS- FROM OUR FLAGSHIP PRESCHOOL AND SIGNATURE STORYBOOK SERIES TO TRANSFORMATIONAL COMMUNITY PROJECTS, OUR PROGRAMS ENSURE THAT ALL CHILDREN, REGARDLESS OF THEIR ECONOMIC BACKGROUND, HAVE AN EQUAL OPPORTUNITY TO THRIVE. FLAGSHIP OUTDOOR SCHOOL WELCOME TO OUR FLAGSHIP PRESCHOOL, A GROUNDBREAKING, BIOPHILIC LEARNING CHILDCARE CENTER WHERE EDUCATION TAKES PLACE IN A BEAUTIFULLY DESIGNED OUTDOOR LEARNING ENVIRONMENT. HERE, 50% OF KIDS RECEIVE LOW TO NO-COST EDUCATION, ENSURING THAT SOCIAL AND EMOTIONAL, OUTDOOR EDUCATION IS ACCESSIBLE TO ALL. OUR FLAGSHIP SCHOOL WILL SERVE AS THE HUB OF OUR RESEARCH AND DATA, INFLUENCING SYSTEMIC CHANGES IN EARLY CHILDHOOD EDUCATION. GROW OUTSIDE OUR GROW OUTSIDE PROGRAM FOCUSES ON TRANSFORMING UNDER-RESOURCED PRESCHOOLS THROUGH COMMUNITY COLLABORATION. WE PARTNER WITH SELECTED SCHOOLS TO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN ELECTRONIC COPY IS PROVIDED TO THE EXECUTIVE DIRECTOR, THE BOARD PRESIDENT AND THE BOARD TREASURER FOR REVIEW AND APPROVAL. AFTER PROVIDING WRITTEN APPROVAL TO THE CPA/TAX PREPARER, THE FORMS ARE ELECTRONICALLY FILED. PAPER COPIES AS WELL AS THE FINAL ELECTRONIC COPY ARE PROVIDED FOR ARCHIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DEPENDING ON THE EMPLOYEE'S POSITION AND CLASSIFICATION, THE EMPATHY IN NATURE PROJECT ENDEAVORS TO REVIEW PERFORMANCE ANNUALLY. HOWEVER, A POSITIVE PERFORMANCE EVALUATION DOES NOT GUARANTEE AN INCREASE IN SALARY, A PROMOTION OR CONTINUED EMPLOYMENT. COMPENSATION INCREASES AND THE TERMS AND CONDITIONS OF EMPLOYMENT, INCLUDING JOB ASSIGNMENTS, TRANSFERS, PROMOTIONS, AND DEMOTIONS, ARE DETERMINED BY AND AT THE DISCRETION OF MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUESTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BANK CHARGES & FEES 292 0 0 CONTRACTORS 148,580 0 0 PUBLISHING 744 0 0 TOTAL 149,616 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ANGELINA GIOVANNINI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06193922465
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EMPATHY IN NATURE PROJECT INC
ReturnHeader/Filer/BusinessNameControlTxt0EMPA
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RICHARD COLINS
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOUTH SAN FRANCISCO
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARLO DE GUZMAN EA
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ReturnHeader/ReturnTs02023-11-16T16:02:23-05:00
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ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ANGELINA
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ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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