Barnacles and Bees EIN 83-1313312

Barnacles and Bees

EIN  83-1313312 Public charity (501(c)(3)) Bremerton, WA Founded 2018
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Size
$100K–1M
What they do
Fosters nature connection and confidence through inclusive learning to develop curious, creative leaders.
Leadership
Celesta Smith · Executive Director · $38K
Money in and out
$182K revenue, $188K expenses
Bottom line
68% program efficiency

Fosters nature connection and confidence through inclusive learning to develop curious, creative leaders. For fiscal year 2024 it reported $182K in revenue, $188K in expenses, and $61K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$182K
Pt VIII · Ln 12
Total expenses
$188K
Pt IX · Ln 25
Net assets
$61K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$6K
Where spending went · Part IX cols B–D
Program services $0.68 Management & general $0.32 Fundraising $0.00
Program efficiency
68%
of spending reaches programs
Operating runway
4.7mo
months of highly liquid reserves at operating expense rate▲ +31% vs prior filing year
Surplus margin
-3%
revenue over expenses, this year▼ -129% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$182K
FY2024▼ -22%
Expenses
$188K
FY2024▼ -9%
Total assets
$77K
FY2024▼ -3%
Total liabilities
$16K
FY2024▲ +27%
Total revenue
$182K
Pt VIII · Ln 12
Total expenses
$188K
Pt IX · Ln 25
Net assets
$61K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$6K
Total assetsPt X · Ln 16$77K
Program-expense ratioPt IX · col B68%
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 $128K of program spending, described in the organization's own filed words · FY2024.
01

Preschool Programs

Two classes for children ages 3-5 at illahee state park in bremerton, wa. One class for children ages 3-5 at belfair state park in belfair, wa. Grade school programs: one class for children ages 5-10 at illahee state park in bremerton, wa.

$112Kprogram expense
02

Family Nature Play Classes

Nine free classes were held during summer, fall, and spring at various parks throughout kitsap and north mason counties. These classes were designed for children ages 0-5 and their families, focusing on emergent outdoor learning through play, songs, hikes, and scientific observation.

$9Kprogram expense
03

Afterschool Program

A one day per week program for elementary-aged children located at armin jahr elementary in bremerton, wa. Caregiver & child program: a one day per week program for children and caregivers exploring parks throughout the bremerton, wa area.

$7Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBarnacles and Bees
EINHdr · item D83-1313312
Principal addressHdr · item CBremerton, WA
WebsiteHdr · item Jwww.barnaclesandbees.com
Year of formationHdr · item L2018
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEnvironment (C60)
Ruling yearIRS BMFFeb 2019

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 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$38,084Pt VII · Sec A
President
$0Pt VII · Sec A
Director Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Celesta Smith’s $38K as Executive Director is at the 22nd 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 · 3 named individuals · Part VII

NameFY2024FY2024FY2023
Celesta Smith$38,084$40,784
Chelsea Kastelnik$26,726
Krystal Meiners$168

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 revenue100%$181K
Contributions & grants$598
Investment income$6
Total revenueLn 12$182K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.68 Management & general $0.32 Fundraising $0.00
Program services68%$128K
Management & general32%$59K
Fundraising$2
Total functional expensesLn 25$188K

Balance Sheet

Part X · end of year
CashLn 1$74K
Total assetsLn 16$77K
Total liabilitiesLn 26$16K
Total net assetsLn 32$61K
Months of cash on handcomputed4.7

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $74K · Operating expenses/yr $188K
4.7 months
Where the money goes
Program services
Program services $128K · Total expenses $188K
68%
Management & General
Management & general $59K · Total expenses $188K
32%
Fundraising
Fundraising $2 · Total expenses $188K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $1 · Solicited contributions (2-yr avg) $4K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $598 · Total revenue $182K
0%
Government reliance
Government grants — · Total revenue $182K
Earned-income share
Program service revenue $181K · Total revenue $182K
100%
Investment reliance
Investment income $6 · Total revenue $182K
0%
Program self-sufficiency
Program service revenue $181K · Total expenses $188K
96%
Growth & trend
Revenue growth (YoY)
This year $182K · Prior year $233K
-22%
Net-asset trend (YoY)
End of year $61K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $182K · Expenses $188K
-3%
Liabilities-to-Assets
Total liabilities — · Total assets $77K
Net-asset ratio
Net assets $61K · Total assets $77K
79%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $77K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Celesta Smith · Reported title EXECUTIVE DIRECTOR · Highest reported compensation $38K · Total expenses $188K
20%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $162K · Total expenses $188K
86%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 68%
Overhead ratio 32%
Fundraising cost ratio 0%
Revenue growth -22%

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 · FY2023
Total grants receivedfrom 1 funder$243

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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$233K revenue · ⤓ 990 PDF
FY2023$162K revenue · ⤓ 990 PDF
FY2022$148K 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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