WHOLE EARTH NATURE SCHOOL

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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

2012

Legal Domicile

Principal Officer

AIMEE REICHERT

Phone

5419375437

Tax Period

2023-01-01 to 2023-12-31

WHOLE EARTH NATURE SCHOOL, founded in 2012, is a small nonprofit in the Environment sector that reported $927K in total revenue in fiscal year 2023. Revenue fell 42% from the prior year — a significant decline worth monitoring. Expenses of $1.1M exceeded revenue, resulting in a 16% operating deficit.

Mission

MENTORING STUDENTS IN THE OUTDOORS TO FOSTER CONFIDENCE, RESILIENCE AND KINSHIP WITH NATURE. OUR PROGRAMS CENTER WILDERNESS SKILLS AND EMPOWER STUDENTS TO BE AT THE CENTER OF THEIR OWN LEARNING.

Program Service Accomplishments

Program 1

Expenses: $772,861 Revenue: $881,137

IN 2023, 664 STUDENTS WERE SERVED THROUGH COYOTE OUTDOOR SCHOOL. THE COYOTE KIDS AFTERSCHOOL AND SCHOOL BREAK PROGRAMS SERVED 91 STUDENTS, WHILE SUMMER CAMP SERVED 513 STUDENTS. THE INTENSIVE FOREST...

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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 $44,522

Program Service Revenue $881,137

Investment Income $1,561

Other Revenue $0

TOTAL REVENUE $927,220

Expense Breakdown

Grants Paid $0

Salaries & Benefits $756,785

Fundraising Expenses $76,961

Program Expenses $772,861

Other Expenses $316,639

TOTAL EXPENSES $1,073,424

Year-over-Year Comparison

	2023	2022	Change
Revenue	$927,220	$1,600,481	-0.4%
Expenses	$1,073,424	$1,486,586	-0.3%
Net Income	$-146,204	$113,895	-2.3%

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
AIMEE RIECHERT	BOARD PRESIDENT	2.00	Officer Director	$0	$0	$0
LEAH ROSIN	BOARD SECRETARY	2.00	Officer Director	$0	$0	$0
DAVID AYOMA	BOARD TREASURER	1.00	Officer Director	$0	$0	$0
JOHN GIUSTINA	MEMBER AT LARGE	1.00	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	$927,220	$1,073,424	$239,409	$-146,204
2022	$1,600,481	$1,486,586	$388,403	$113,895
2021	$1,510,673	$1,271,217	$381,098	$239,456
2020	$663,456	$668,787	$111,166	$-5,331