Living Classroom EIN 45-5192035 Form 990 (PDF) Claim this org

Living Classroom

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Inspires children to learn about nature through garden education. For fiscal year 2025 it reported $509K in revenue, $373K in expenses, and $231K in net assets.Pt I

Type
Public charity (501(c)(3)) · Nonprofit
Location
Los Altos, CA
Website
www.living-classroom.org
Filings
5 on file (2021–2025)
Revenue
$509KFY2025
Expenses
$373K
Net assets
$231K
People
6
Filings
5
Updates
0
More identity details & actions ⌄
EIN  45-5192035 Public charity (501(c)(3)) Los Altos, CA
Form 990 (PDF)
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Size
$100K–1M
What they do
Inspires children to learn about nature through garden education.
Leadership
Sierra Van Zandt · Executive Dir. · $23K
Money in and out
$509K revenue, $373K expenses
Bottom line
79% program efficiency
Where the money goes · FY2025
Total revenue
$509K
Pt VIII · Ln 12
Total expenses
$373K
Pt IX · Ln 25
Net assets
$231K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $136K
Where spending went · Part IX cols B–D
Program services $0.79 Management & general $0.15 Fundraising $0.05
Program efficiency
79%
of spending reaches programs▲ +28% vs prior filing year
Operating runway
7.3mo
months of highly liquid reserves at operating expense rate▲ +43% vs prior filing year
Surplus margin
+27%
revenue over expenses, this year▲ +93% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$509K
FY2025▲ +105%
Expenses
$373K
FY2025▲ +74%
Total assets
$227K
FY2025▲ +147%
Total liabilities
$-4K
FY2025▼ -1352%
Total revenue
$509K
Pt VIII · Ln 12
Total expenses
$373K
Pt IX · Ln 25
Net assets
$231K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$136K
Total assetsPt X · Ln 16$227K
Program-expense ratioPt IX · col B79%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CLiving Classroom
EINHdr · item D45-5192035
Principal addressHdr · item CLos Altos, CA
WebsiteHdr · item Jwww.living-classroom.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFNonprofit
Ruling yearIRS BMFDec 2013

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Dir.
$23,075Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Margot Harrigan$84,025$73,216$73,216
Patricia Berryhill$41,458$45,812
Susan Harder$27,876$25,728
Kim Reynolds$26,426$9,848
Sierra Van Zandt$23,075

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Mission & Programs · Part III

Where the work happens

1 program service account for $297K of program spending, described in the organization's own filed words · FY2024.
01

The living classroom designed, installed and maintained native habitat and edible gardens in over 30 schoolsevery school we have served with our lessons. In addition we launched the Farm to Lunch program in the Mountain View Whisman School District in which students grow fruits and vegetables in school gardens which are prepared into…

$297Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$253K · 50%
Program service revenue$254K · 50%
Contributions & grants50%$253K
Program service revenue50%$254K
Investment income$2K
— government grantsLn 1e$129K
Total revenueLn 12$509K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.79 Management & general $0.15 Fundraising $0.05
Program services79%$297K
Management & general15%$56K
Fundraising5%$20K
Total functional expensesLn 25$373K

Balance Sheet

Part X · end of year
CashLn 1$95K
Total assetsLn 16$227K
Total liabilitiesLn 26$-4K
Total net assetsLn 32$231K
Months of cash on handcomputed3.0

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $227K · Operating expenses/yr $373K
7.3 months
Where the money goes
Program services
Program services $297K · Total expenses $373K
79%
Management & General
Management & general $56K · Total expenses $373K
15%
Fundraising
Fundraising $20K · Total expenses $373K
5%
Cost to raise $1
Fundraising expense (3-yr avg) $33K · Solicited contributions (3-yr avg) $123K
$0.27 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $253K · Total revenue $509K
50%
Government reliance
Government grants $129K · Total revenue $509K
25%
Earned-income share
Program service revenue $254K · Total revenue $509K
50%
Investment reliance
Investment income $2K · Total revenue $509K
+0.4%
Program self-sufficiency
Program service revenue $254K · Total expenses $373K
68%
Growth & trend
Revenue growth (YoY)
This year $509K · Prior year $248K
+105%
Revenue CAGR
FY2020 $343K · FY2024 $509K
+10%
Net-asset trend (YoY)
End of year $231K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $509K · Expenses $373K
+27%
Liabilities-to-Assets
Total liabilities — · Total assets $227K
Net-asset ratio
Net assets $231K · Total assets $227K
102%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $132K · Total assets (Pt X, ln 16) $227K
58%
People & payroll
Highest Reported Total Compensation
Individual Sierra Van Zandt · Reported title Executive Dir. · Highest reported compensation $23K · Total expenses $373K
6%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $274K · Total expenses $373K
73%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 79%
Overhead ratio 15%
Fundraising cost ratio 8%
Revenue growth 105%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0.3%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$3K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$509K revenue · viewing · ⤓ 990 PDF
FY2024$248K revenue · ⤓ 990 PDF
FY2023$315K revenue · ⤓ 990 PDF
FY2022$315K revenue · ⤓ 990 PDF
FY2021$343K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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