Kiva Center EIN 81-4937192

Kiva Center

EIN  81-4937192 Public charity (501(c)(3)) Boulder, CO
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Connects youth with nature to build inner strength and compassion.
Leadership
Kasey Schelling · Treasurer · $60K
Money in and out
$351K revenue, $316K expenses
Bottom line
76% program efficiency

Connects youth with nature to build inner strength and compassion. For fiscal year 2024 it reported $351K in revenue, $316K in expenses, and $94K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$351K
Pt VIII · Ln 12
Total expenses
$316K
Pt IX · Ln 25
Net assets
$94K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $36K
Where spending went · Part IX cols B–D
Program services $0.76 Management & general $0.14 Fundraising $0.10
Program efficiency
76%
of spending reaches programs▲ +4% vs prior filing year
Operating runway
3.9mo
months of highly liquid reserves at operating expense rate▲ +77% vs prior filing year
Surplus margin
+10%
revenue over expenses, this year▲ +265% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$351K
FY2024▲ +13%
Expenses
$316K
FY2024▼ -4%
Total assets
$149K
FY2024▲ +36%
Total liabilities
$55K
FY2024▲ +9%
Total revenue
$351K
Pt VIII · Ln 12
Total expenses
$316K
Pt IX · Ln 25
Net assets
$94K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$36K
Total assetsPt X · Ln 16$149K
Program-expense ratioPt IX · col B76%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 46
Mission & Programs · Part III

Where the work happens

3 program services account for $232K of program spending, described in the organization's own filed words · FY2024.
01

Home School Enrichment Program runs 4 days/week throughout the school year at a local local wilderness site. In 2024 it served 86 students ages 5-18, providing a total of 960 hours of nature-connection programming. Children learn hands-on ancestral skills, teamwork, social-emotional skills, and environmental stewardship.

$159Kprogram expense
02

Eco-Explorers After-School and Summer Program

This after-school program is a primarily outdoors-based class focused on nature connection. It is funded by grants, and in 2024 it was provided for free to 54 students ages 5-11 at three underserved inner-city elementary schools in Denver.

$59Kprogram expense
03

Family Programs

Kiva Center's family programs include volunteer days on the land, guided trips with the Family Nature Club in Denver, and seasonal celebrations. These events feature culturally-relevant activities such as music and art in nature, land restoration, self-care for mothers, celebrating heritage, and sharing meals.

$14Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CKiva Center
EINHdr · item D81-4937192
Principal addressHdr · item CBoulder, CO
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCO
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEnvironment (C60)
Ruling yearIRS BMFFeb 2017

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1b6
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14No
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
$59,750Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Kasey Schelling’s $60K as Treasurer is at the 39th percentile of top reported officer pay among 1981 $100K–1M environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Kasey Schelling$59,750$56,500$52,250$36,000$36,000
Garrett Braun$50,529$52,250$36,000$36,000

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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Statement of Revenue

Part VIII
Program service revenue$197K · 56%
Contributions & grants$154K · 44%
Program service revenue56%$197K
Contributions & grants44%$154K
Investment income$289
Other revenue$535
Total revenueLn 12$351K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.76 Management & general $0.14 Fundraising $0.10
Program services76%$241K
Management & general14%$45K
Fundraising10%$30K
Total functional expensesLn 25$316K

Balance Sheet

Part X · end of year
CashLn 1$102K
Total assetsLn 16$149K
Total liabilitiesLn 26$55K
Total net assetsLn 32$94K
Months of cash on handcomputed3.9

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $102K · Operating expenses/yr $316K
3.9 months
Where the money goes
Program services
Program services $241K · Total expenses $316K
76%
Management & General
Management & general $45K · Total expenses $316K
14%
Fundraising
Fundraising $30K · Total expenses $316K
10%
Cost to raise $1
Fundraising expense (3-yr avg) $31K · Solicited contributions (3-yr avg) $96K
$0.33 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $154K · Total revenue $351K
44%
Government reliance
Government grants — · Total revenue $351K
Earned-income share
Program service revenue $197K · Total revenue $351K
56%
Investment reliance
Investment income $289 · Total revenue $351K
0%
Program self-sufficiency
Program service revenue $197K · Total expenses $316K
62%
Growth & trend
Revenue growth (YoY)
This year $351K · Prior year $310K
+13%
Revenue CAGR
FY2020 $147K · FY2024 $351K
+24%
Net-asset trend (YoY)
End of year $94K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $351K · Expenses $316K
+10%
Liabilities-to-Assets
Total liabilities — · Total assets $149K
Net-asset ratio
Net assets $94K · Total assets $149K
63%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $149K
0%
People & payroll
Highest Reported Total Compensation
Individual Kasey Schelling · Reported title Treasurer · Highest reported compensation $60K · Total expenses $316K
19%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $263K · Total expenses $316K
83%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 76%
Overhead ratio 14%
Fundraising cost ratio 20%
Revenue growth 13%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 1%
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 · FY2024
See all 4 funders →

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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
FY2024 (Latest)$351K revenue · viewing · ⤓ 990 PDF
FY2023$310K revenue · ⤓ 990 PDF
FY2022$263K revenue · ⤓ 990 PDF
FY2021$199K revenue · ⤓ 990 PDF
FY2020$147K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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