LESLIE SCIENCE AND NATURE CENTER

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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

1999

Legal Domicile

Principal Officer

SUSAN WESTHOFF

Phone

7349971075

Tax Period

2020-09-01 to 2021-08-31

LESLIE SCIENCE AND NATURE CENTER, founded in 1999, is a small nonprofit that reported $424K in total revenue in fiscal year 2020. Revenue surged 29% from the prior year, signaling strong growth momentum.

Mission

LESLIE SCIENCE AND NATURE CENTER CREATES MOMENTS OF DISCOVERY THAT INSPIRE CURIOSITY, EXPLORATION, AND RESPECT FOR STEM AND THE NATURAL WORLD. TOGETHER WITH THE ANN ARBOR HANDS-ON MUSEUM, WE ENVISION A WORLD WHERE CURIOSITY TODAY LEADS TO MORE PURPOSEFUL LIVES TOMORROW.

Program Service Accomplishments

Program 1

Expenses: $63,239 Revenue: $2,254

EDUCATION PROGRAMS: COMING OUT OF THE PANDEMIC, LSNC CONTINUES TO OFFER VIRTUAL PROGRAMING ACROSS MICHIGAN AND THE COUNTRY IN 23 STATES THIS YEAR. WE ALSO PROVIDE IN-PERSON SCHOOL FIELD TRIP AND...

EDUCATION PROGRAMS: COMING OUT OF THE PANDEMIC, LSNC CONTINUES TO OFFER VIRTUAL PROGRAMING ACROSS MICHIGAN AND THE COUNTRY IN 23 STATES THIS YEAR. WE ALSO PROVIDE IN-PERSON SCHOOL FIELD TRIP AND OUTREACH PROGRAMS THAT HAVE BEEN WRITTEN TO COMPLEMENT AND ENRICH THE EXISTING GRADE LEVEL EXPECTATIONS, AS WELL AS DELIVERING AGE-APPROPRIATE INFORMATION FOR PRESCHOOLS THROUGH HIGH SCHOOL. PROGRAMS COVER TOPICS INCLUDING: ANIMAL HABITATS AND BIOMES, FOOD CHAIN, LIFE CYCLES, PHYSICS, CLASSIFICATION, AND ADAPATIONS AMONG OTHERS. SCHOLARSHIPS FROM AREA FOUNDATIONS AND INDIVIDUALS ALLOWED US TO PROVIDE SUBSIDIZED PROGRAMS FOR AREA SCHOOL CHILDREN ACROSS SOUTHEASTERN MICHIGAN.

Program 2

Expenses: $9,752 Revenue: $75,324

CAMPS: WEEK LONG NATURE RELATED DAY CAMPS ARE OFFERED FOR CHILDREN AGES 5- 13. CHILDREN HIKE THROUGH OUR WOODS, SWEEP THE PRAIRIE FOR INSECTS, PLAY NATURE GAMES IN THE FIELD, MARVEL AT THE ANIMALS IN THE CRITTER HOUSE OR IN THE RAPTOR ENCLOSURES, CANOE IN THE HURON RIVER, AND SIMPLY ENJOY THE GREAT OUTDOORS. CAMPS ARE OFFERED ALL SUMMER, ON SCHOOL BREAKS, AND DAYS OFF THROUGHOUT THE YEAR. LSNC SOLICITS SCHOLARSHIP SUPPORT FROM FOUNDATIONS AND INDIVIDUALS AND PROVIDES SCHOLARSHIPS. ADDITIONALLY, LSNC ENGAGES HIGH SCHOOL STUDENTS AS VOLUNTEERS IN OUR SUMMER CAMP PROGRAM. THESE VOLUNTEERS ARE OFTEN ALUMNI OF OUR CAMP PROGRAM. IN ADDITION, WE OFFERED CAMP-AT-HOME WITH VIRTUAL LESSONS AND AT-HOME ACTIVITY KITS FOR THOSE NEEDING TO EXPERIENCE CAMP REMOTELY.

Program 3

Expenses: $17,604 Revenue: $10,506

PUBLIC PROGRAMS: LSCN CREATIVELY REVAMPED SEVERAL PROGRAMS WITH COVID IN MIND, CREATING A MODIFIED ANIMAL HAUNTS, EARTH DAY, MONARCH MIGRATION FESTIVAL, SPRING EGGSTRAVAGANZA, AND OTHER PROGRAM...

PUBLIC PROGRAMS: LSCN CREATIVELY REVAMPED SEVERAL PROGRAMS WITH COVID IN MIND, CREATING A MODIFIED ANIMAL HAUNTS, EARTH DAY, MONARCH MIGRATION FESTIVAL, SPRING EGGSTRAVAGANZA, AND OTHER PROGRAM SPECIFICALLY FOR FAMILIES WITH YOUNG CHILDREN.

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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 (2020)

Revenue Breakdown

Contributions & Grants $331,830

Program Service Revenue $94,451

Investment Income $304

Other Revenue $-2,558

TOTAL REVENUE $424,027

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $59,526

Program Expenses $304,107

Other Expenses $431,319

TOTAL EXPENSES $431,319

Year-over-Year Comparison

	2020	2019	Change
Revenue	$424,027	$328,302	+0.3%
Expenses	$431,319	$664,108	-0.4%
Net Income	$-7,292	$-335,806	-1.0%

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

N/A

Volunteers

N/A

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

$82,644

Total Directors