THE NATURE GENERATION

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

Principal Officer

AMY L MARASCO

Phone

5404545544

Tax Period

2023-01-01 to 2023-12-31

THE NATURE GENERATION, founded in 2004, is a micro nonprofit in the Environment sector that reported $49K in total revenue in fiscal year 2023. Revenue decreased 7% compared to the prior year.

Mission

THE NATURE GENERATION (NATGEN) IS A 501(C)(3) NONPROFIT ORGANIZATION WHOSE MISSION IS TO INSPIRE AND EMPOWER YOUTH TO MAKE A DIFFERENCE. WE REACH OUR NATION'S YOUTH THROUGH INNOVATIVE ENVIRONMENTAL STEWARDSHIP PROGRAMS IN LITERATURE, SCIENCE, AND THE ARTS.

Program Service Accomplishments

Program 1

Expenses: $30,150

GREEN EARTH BOOK AWARD: FOCUSED ON GETTING OUR GREEN EARTH AWARD-WINNING BOOKS INTO THE HANDS OF YOUTH AND CONNECTING OUR AWARD-WINNING AUTHORS TO YOUNG PEOPLE. THE NATURE GENERATION (NATGEN) CREATED THE GREEN EARTH BOOK AWARD (GEBA) TO PROMOTE BOOKS THAT INSPIRE CHILDREN TO GROW A DEEPER APPRECIATION, RESPECT, AND RESPONSIBILITY FOR THEIR NATURAL ENVIRONMENT. OUR GEBA PROGRAM IS THE UNITED STATES' FIRST ENVIRONMENTAL STEWARDSHIP BOOK AWARD PROGRAM. THIS IS AN ANNUAL AWARD FOR AUTHORS (AND ILLUSTRATORS) WHO WRITE BOOKS THAT BEST RAISE AWARENESS OF THE BEAUTY OF OUR NATURAL WORLD AND THE RESPONSIBILITY THAT WE HAVE TO PROTECT IT. IN 2023, 250 BOOKS WERE SUBMITTED BY PUBLISHERS AND AUTHORS FOR CONSIDERATION. WINNERS ARE ANNOUNCED ON EARTH DAY AND THE ANNUAL AWARD CEREMONY IS HELD AT OUR READ GREEN FESTIVAL IN THE FALL. NATGEN ALSO BRINGS AUTHORS INTO AREA SCHOOLS AND DONATES HUNDREDS OF BOOKS TO TITLE I SCHOOLS. NATGEN SEED GRANTS: SUPPORT NATGEN'S ONGOING EFFORTS TO ENGAGE AND INFORM YOUTH ABOUT STEM, ENVIRONMENTAL LITERACY, AND SCIENCE-BASED TRUTH. GRANTS ARE AWARDED TO INDIVIDUALS, SCHOOLS, MUSEUMS, LIBRARIES, AND NONPROFITS TO IMPLEMENT THEIR WINNING PROJECTS. THE PROJECTS SHOW INNOVATIVE WAYS TO PROVIDE HANDS-ON ENVIRONMENTAL OPPORTUNITIES FOR YOUTH AND DISTRIBUTE NATGEN'S GREEN EARTH BOOK AWARD BOOKS. SEED GRANT PROJECTS INCORPORATE ONE OR MORE OF WINNING GEBA BOOKS IN THEIR PROJECT. NATGEN SEED GRANTS ARE SMALL-SCALE GRANTS THAT ARE USED TO FUND START-UP OR ONGOING PROJECTS. ELIGIBLE APPLICANTS INCLUDE: SCHOOLS, COMMUNITY CENTERS, MUSEUMS, LIBRARIES, MILITARY OR VETERANS' GROUPS, ASSOCIATIONS OR CENTERS, FAITH-BASED-ORGANIZATIONS, AND NONPROFITS. THE SELECTIONS ARE MADE THROUGH A COMPETITIVE RFP PROCESS. FROM OUR THIRD ROUND OF GRANTS, WE RECEIVED 8 APPLICATIONS AND AFTER REVIEW BY MEMBERS OF THE NATURE GENERATION BOARD, SELECTED 6 PROJECTS FROM ACROSS THE COUNTRY TO AWARD NATGEN SEED GRANTS. OUR RECENT GRANT RECIPIENTS ARE FROM DELEWARE, NORTH CAROLINA, AND HAWAII.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $48,534

Program Service Revenue $0

Investment Income $28

Other Revenue $0

TOTAL REVENUE $48,562

Expense Breakdown

Grants Paid $9,350

Salaries & Benefits $1,703

Fundraising Expenses $5,500

Program Expenses $30,150

Other Expenses $38,781

TOTAL EXPENSES $49,834

Year-over-Year Comparison

	2023	2022	Change
Revenue	$48,562	$52,358	-0.1%
Expenses	$49,834	$39,062	+0.3%
Net Income	$-1,272	$13,296	-1.1%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AMY L MARASCO	PRESIDENT	25.00	Officer Director	$0	$0	$0
DEBI MCGHEE	SECRETARY	2.00	Officer Director	$0	$0	$0
IAN KLINE	CHAIRMAN	2.00	Officer Director	$0	$0	$0
CINDY SHEPHARD	TREASURER	2.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$48,562	$49,834	$74,360	$-1,272
2022	$52,358	$39,062	$74,641	$13,296
2021	$50,262	$44,568	$62,101	$5,694
2020	$34,398	$40,833	$56,901	$-6,435
2019	$24,646	$70,157	$63,953	$-45,511
2018	$168,108	$211,383	$113,941	$-43,275