Forest for Learning EIN 84-2549331

Forest for Learning

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Provides an outdoor classroom and ecological resource for students and the community. For fiscal year 2020 it reported $286K in revenue, $1K in expenses, and $22K in net assets.Pt I

Type
Public charity (501(c)(3)) · Environment
Location
Putney, VT
Filings
1 on file (2020–2020)
Revenue
$286KFY2020
Expenses
$1K
Net assets
$22K
People
7
Filings
1
Updates
0
More identity details & actions ⌄
EIN  84-2549331 Public charity (501(c)(3)) Putney, VT
Form 990 (PDF)
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Size
$100K–1M
What they do
Provides an outdoor classroom and ecological resource for students and the community.
Leadership
Lynne Borofsky · Treasurer
Money in and out
$286K revenue, $1K expenses
Bottom line
100% program efficiency
Where the money goes · FY2020
Total revenue
$286K
Pt VIII · Ln 12
Total expenses
$1K
Pt IX · Ln 25
Net assets
$22K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $285K
Where spending went · Part IX cols B–D
Program services $1.00
Program efficiency
100%
of spending reaches programs
Surplus margin
+100%
revenue over expenses, this year
Donor-funded
100%
of revenue is gifts & grants

Summary of the Filing

Part I · fiscal year 2020 · Form 990
Total revenue
$286K
Pt VIII · Ln 12
Total expenses
$1K
Pt IX · Ln 25
Net assets
$22K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$285K
Total assetsPt X · Ln 16$22K
Program-expense ratioPt IX · col B100%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47
Mission & Programs · Part III

Where the work happens

1 program service account for $1K of program spending, described in the organization's own filed words · FY2020.
01

Forest for learning created 6 outdoor classrooms on the property to support outdoor education of school groups.

$1Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CForest for Learning
EINHdr · item D84-2549331
Principal addressHdr · item CPutney, VT
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MVT
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEnvironment (C60)
Ruling yearIRS BMFAug 2019

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b7
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
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants100%$286K
Investment income$6
— government grantsLn 1e$286K
Total revenueLn 12$286K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $1.00
Program services100%$1K
Total functional expensesLn 25$1K

Balance Sheet

Part X · end of year
CashLn 1$13K
Total assetsLn 16$22K
Total liabilitiesLn 26$0
Total net assetsLn 32$22K
Months of cash on handcomputed132.1

Financial Metrics

Form 990 · FY2020 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $13K · Operating expenses (Pt IX) $1K · Less non-cash grants $270K · Cash operating expenses/yr $-269K
Highly liquid reserves (cash & marketable securities on Pt X) ÷ monthly operating expenses (Pt IX total, less non-cash grants & depreciation when reported).
Where the money goes
Program services
Program services $1K · Total expenses $1K
100%
Management & General
Management & general $0 · Total expenses $1K
0%
Fundraising
Fundraising $0 · Total expenses $1K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $286K · Total revenue $286K
100%
Government reliance
Government grants $286K · Total revenue $286K
100%
Earned-income share
Program service revenue $0 · Total revenue $286K
0%
Investment reliance
Investment income $6 · Total revenue $286K
<0.01%
Program self-sufficiency
Program service revenue $0 · Total expenses $1K
0%
Growth & trend
Revenue growth (YoY)
This year $286K · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $22K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $286K · Expenses $1K
+100%
Liabilities-to-Assets
Total liabilities — · Total assets $22K
Net-asset ratio
Net assets $22K · Total assets $22K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $22K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Lynne Borofsky · Reported title TREASURER · Highest reported compensation $0 · Total expenses $1K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $1K
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 100%
Overhead ratio 0%
Fundraising cost 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.

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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
FY2020 (Latest)$286K revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2020IRS
Classification, formation year, addressIRS Business Master File
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