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Clearwater Youth Education Network — EIN 44-4444444 — Grant Due Diligence
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Vantage GrantLens — Meridian Family Foundation Due Diligence Report

Clearwater Youth Education Network

71 Strong
EIN44-4444444
CityDenver, CO
Tax Year2023
Revenue$5.14M
GrantLens Assessment Summary

Clearwater Youth Education Network is a financially stable, mission-aligned organization with a score of 71 (Strong) and a GrantLens grant-readiness rating of 74 — Ready with Conditions. The organization demonstrates sound financial management, consistent program growth, and active board oversight. Two governance policy gaps and one transparency flag require resolution as grant conditions before or within 60 days of award. Neither the score nor the conditions represent barriers to funding — they are areas where Meridian can add value through structured requirements. This report provides the full analytical basis for program officer recommendation and grants committee review.

Organization Profile

FieldDetail
Legal NameClearwater Youth Education Network
EIN44-4444444
Primary MissionProviding afterschool academic enrichment, summer learning, and college readiness programming to underserved youth in the Denver metro area
City / StateDenver, CO
Founded2009
Executive Director7-year tenure; 9% salary increase in 2023 (in line with sector)
Staff FTEs34 (2023); 28 (2022)
Students Served1,840 (2023); 1,610 (2022)
Revenue (FY 2023)$5.14M
Primary State ContractCO Dept. of Education afterschool grant (68% of revenue)
ProgramsAfter-school tutoring (5 school sites), STEM summer camp, high-school college prep cohort
Board Members12 total; 11 independent; finance committee active
Annual AuditIndependent CPA — no material weaknesses (most recent letter)

GrantLens Summary

From a funder's perspective, Clearwater Youth Education Network presents a favorable risk profile for a first-time grant relationship. The organization's financial trajectory — two consecutive operating surpluses, growing FTE count, expanding student volume, and 8.2 months of operating reserves — indicates disciplined management at a scale that can absorb and deploy grant resources without liquidity risk. The program model is clear, geographically concentrated, and grounded in documented student need in the Denver metro.

The two risk areas worth noting for Meridian's grant committee are: (1) Revenue concentration — the organization relies on a single state contract for 68% of its budget; this is common at this scale but creates structural dependency that a multi-year Meridian grant would partially offset while the organization diversifies. (2) Governance policy gaps — two standard policies (whistleblower, document-retention) are not in place. This is correctable within 60 days and should be a baseline condition of any grant award.

Funder Recommendation

Program officer recommendation: Fund with standard conditions. Clearwater is ready for a general operating support or program grant in the $50K–$150K range. Meridian's investment would directly supplement the 12% of revenue currently coming from private sources, providing meaningful diversification benefit alongside its programmatic value. A multi-year commitment (2–3 years) would give the organization the stability to develop its individual and foundation donor infrastructure — reducing the state-contract dependency over time.

Dimension Scores

Composite score of 71 weighted across four dimensions. Each dimension is annotated with the funder-specific interpretation and due diligence implication.

73
Wt. 35%
Strong
Financial Health

Grant risk: Low. Operating reserves of 8.2 months exceed the institutional grant floor (6 months) and provide adequate buffer for grant-cycle timing uncertainty. Two-year operating surplus trend ($248K in 2023, $194K in 2022) indicates that the organization is not running a structural deficit masked by grant revenue. Debt-to-asset ratio of 0.18 is conservative; no outstanding lines of credit. The primary concern — state contract concentration at 68% — is disclosed and documented. This concentration, while elevated, is typical for youth-serving nonprofits at this revenue scale and does not represent an active financial crisis. Net asset growth of +3.8% YoY is positive. Funder due diligence flag: request the most recent audited financial statements and management letter prior to award.

75
Wt. 30%
Strong
Program Efficiency

Grant risk: Low. At 74.8% of total expenses directed to program services, Clearwater meets or exceeds the threshold most grantmakers apply for general operating support. Cost-per-student-served in 2023 was $2,799 — competitive for multi-site afterschool programming in an urban market. Fundraising efficiency of $0.14 per dollar raised is strong, indicating that the development function is not consuming a disproportionate share of overhead. Administrative overhead (16.1%) is proportionate for an organization managing five school-site partnerships with district compliance requirements. Funder note: for grant reporting purposes, require per-student cost tracking for any Meridian-funded program components, disaggregated by program model (afterschool vs. summer vs. college prep).

65
Wt. 20%
Developing
Transparency & Governance

Grant risk: Moderate — addressable. The 990 is filed on time and is substantively complete. However, two governance policies are absent: whistleblower and document-retention. Both are standard conditions for institutional funders and should be adopted by board resolution within 60 days of grant award — this is the most important condition in the grant agreement. A 2022 Schedule L disclosure (supply contract with a board member's affiliated firm) was properly disclosed and resolved; no recurrence in 2023, indicating appropriate board process when conflicts arise. Schedule O program narratives are activity-based rather than outcome-based — a documentation quality issue, not a substantive program issue. Require an outcome-based program report at the midpoint and end of any grant period.

68
Wt. 15%
Developing
Organizational Stability

Grant risk: Manageable. The executive director (7-year tenure) is not a founding-leader risk profile — tenure is long enough to provide institutional continuity and short enough that succession conversations are not yet urgent. No succession plan is referenced in public documents; this is a standard gap at this size and tenure. The development director position was added in 2023 — a positive signal of institutional investment in revenue diversification. FTE growth from 28 to 34 (21% YoY) is consistent with program expansion but warrants attention to ensure compensation infrastructure keeps pace. Revenue growth has outpaced expense growth for two consecutive years — the most important stability indicator. No litigation, regulatory issues, or audit findings noted.

Financial Analysis

Income Statement — FY 2022 vs FY 2023
Line ItemFY 2022FY 2023Change
State Education Contracts$3.06M$3.50M+14.4%
City / District Contracts$412K$396K-3.9%
Foundation Grants$298K$471K+58.1%
Individual Donations$112K$151K+34.8%
Special Events$68K$87K+27.9%
Other Revenue$32K$535K
Total Revenue$3.982M$5.140M+29.1%
Program Services$2.81M$3.66M+30.2%
Management & General$694K$788K+13.5%
Fundraising$284K$441K+55.3%
Total Expenses$3.788M$4.889M+29.1%
Operating Surplus+$194K+$251K+29.4%

Positive: Revenue and expense growth were equal at 29.1%, and the surplus increased in dollar terms. Foundation grants grew 58% YoY — the development director addition in 2023 appears to be generating early returns. The $535K in "Other Revenue" is a one-time COVID relief fund recognition.

Revenue Concentration — FY 2023
The state education contract at 68% of revenue is the primary concentration risk. Foundation and individual giving (12% combined) is growing but insufficient to offset a contract disruption. A 3-year Meridian grant would raise private philanthropic revenue to approximately 15% of the total — a meaningful structural improvement.
CO Dept. of Education Contract$3.50M — 68.1%
City / District Contracts$396K — 7.7%
Foundation Grants$471K — 9.2%
Individual Donations & Events$238K — 4.6%
Other / One-Time$535K — 10.4%
Target diversification goal (24 months): reduce state contract dependency to <60%; grow foundation + individual to ≥18%.

Financial Ratios

Ten ratios benchmarked against peer youth education organizations ($3M–$8M revenue). Peer medians from a cohort of 178 comparable organizations. Funder-relevant flags are noted in the Verdict column.

RatioThis OrgPeer MedianBenchmarkVerdict
Program Expense Ratio74.8%73.1%≥70%Strong
Administrative Expense Ratio16.1%17.4%≤20%Strong
Fundraising Efficiency (cost per $1 raised)$0.14$0.22≤$0.20Strong
Operating Reserve Ratio (months)8.2 mo.5.9 mo.≥6 mo.Strong
Current Ratio2.24×1.98×≥2.0×Strong
Debt-to-Asset Ratio0.180.24≤0.40Strong
Revenue Concentration (top source)68%52%≤50%Warning
Net Asset Growth Rate (YoY)+3.8%+5.1%≥0%Adequate
Operating Surplus Margin4.9%3.2%≥0%Strong
Cost Per Beneficiary$2,799$2,940Sector rangeStrong
Funder Ratio Interpretation

Eight of ten ratios are Strong or Adequate. The revenue concentration flag (68% in one contract) is the only material ratio concern — and it is a structural feature of the organization's current funding mix, not a management failure. The organization's cost-per-beneficiary of $2,799 is below the peer median, meaning Meridian's grant dollars will produce above-average reach relative to comparable grantees in this sector.

Communications Audit

Funder-oriented review of how Clearwater communicates its identity, impact, and financial stewardship to external audiences. Scored on a 0–100 scale.

Website & Digital Presence
71/ 100
Clean, mobile-responsive site with program descriptions, staff bios, and a donation portal. Impact metrics are present on the homepage (students served, school sites, years of operation). Missing: audited financials, Form 990 download, and a funder-facing "For Grantors" page. Board list is not publicly posted. Overall a better digital presence than peer organizations at this revenue scale.
990 Narrative Quality
58/ 100
Schedule O describes program activities at adequate detail but lacks outcome data. The afterschool program section references "academic improvement" without defining measurement methodology or reporting results. The summer camp section is particularly thin. This is a significant gap for funders who use the 990 as a primary screening document. Recommend requiring an outcome supplement as part of the grant application process.
Annual Report / Impact Materials
62/ 100
A 6-page digital impact report for FY 2023 is publicly available. It includes student volume, program counts, and 2 outcome data points (grade-level reading improvement, high school graduation rate of cohort members). Missing: revenue breakdown, board list, auditor letter summary, and a multi-year trend comparison. Impact report is a genuine asset — it just needs a financial chapter added for funder audiences.
Funder Relationship Management
74/ 100
Organization responds to funder inquiries promptly (Program Officer documented 24-hour response time on initial inquiry). Development Director joined in 2023 and has already built 3 new foundation relationships. LOI submitted to Meridian was well-organized with a clear need statement. Financial tables in the LOI were complete and correctly formatted. Minor improvement: include a logic model or theory of change document as a standard LOI attachment.

Governance Scorecard

Governance AreaStatusFunder Implication
Conflict-of-Interest PolicyIn PlaceAnnual disclosure documented; 2022 conflict properly disclosed and resolved
Whistleblower PolicyMissingRequired as grant condition — adopt within 60 days of award
Document Retention PolicyMissingRequired as grant condition — adopt within 60 days of award
Board IndependenceStrong11 of 12 members independent; no compensation to board members
Board SizeAdequate12 members; appropriate for organization at this scale
Finance CommitteeActiveQuarterly meetings with documented minutes; receives budget vs. actual reports
Annual AuditCompleteIndependent CPA; no material weaknesses or significant deficiencies
990 Filing TimelinessOn TimeFiled by extended due date in each of past 3 years
Executive Succession PlanPartialNot formally documented; recommend requiring a succession framework within 12 months
Strategic PlanActive2024–2027 plan referenced in board minutes; available upon request

Grant Conditions

Recommended conditions for the grant agreement. Organized by type: Pre-Award (must be met before funds are released), Within 60 Days, and Ongoing Reporting.

Pre-Award Conditions
Audited Financial Statements
Pre-Award
Provide most recent audited financials (FY 2023) and management letter before grant is released. Program Officer to confirm no new findings.
IRS Good Standing Confirmation
Pre-Award
Confirm 501(c)(3) status via IRS Tax Exempt Organization Search. Standard due diligence step — expect no issues based on 990 review.
Within 60 Days of Award
Whistleblower Policy
60 Days
Board to adopt a written whistleblower policy by resolution. Provide copy of adopted policy and board minutes showing passage.
Document Retention Policy
60 Days
Board to adopt a document retention and destruction policy. Provide copy and board minutes. Standard National Council of Nonprofits templates are acceptable.
Logic Model / Theory of Change
60 Days
Submit a one-page logic model for the Meridian-funded program component, including inputs, activities, outputs, and outcomes. This will serve as the reporting framework for the grant period.
Ongoing Reporting Requirements
6-Month Interim Report
Ongoing
Narrative progress report (4–6 pages) against logic model outcomes, student count update, budget vs. actual for grant period, and revenue diversification update (% of revenue from private sources).
Annual Grant Report
Ongoing
Full outcome report against logic model, audited financials (or management report for mid-year grants), cost-per-student calculation for Meridian-funded components, and a one-year forward budget. Deadline: 90 days after grant period close.
Material Change Notification
Ongoing
Notify Meridian within 30 days of any material change: executive director departure, state contract non-renewal, audit findings, or significant deficit. Standard funder protection clause.

Grantee Onboarding Plan

Recommended 90-day onboarding sequence to establish a productive funder-grantee relationship and ensure early compliance with grant conditions.

1
Days 1–30
Activation & Compliance
Step 1.1
Grant Agreement Execution
Execute formal grant agreement including all conditions. Program Officer conducts 60-minute kick-off call with ED and Development Director to review reporting requirements, condition timeline, and Meridian's relationship expectations. Confirm primary contact for grant management on both sides. Transmit first-year grant payment.
Owner: Meridian Program OfficerDeadline: Day 14
Step 1.2
Confirm Audited Financials Receipt
Verify receipt and review of FY 2023 audited financial statements and management letter. Document confirmation in grant file. If any new findings present in management letter not identified in 990 review, follow up with grantee for written response before proceeding.
Owner: Meridian Program OfficerDeadline: Day 7
Step 1.3
Logic Model Review & Approval
Receive, review, and approve the grantee's logic model for the Meridian-funded program component. Provide written feedback if revisions are needed. The approved logic model becomes Exhibit A to the grant agreement and the basis for all interim and final reporting. Ensure the logic model includes student-level outcome metrics that align with Meridian's education portfolio KPIs.
Owner: Meridian Program OfficerDeadline: Day 30
2
Days 31–60
Governance Conditions & Relationship Building
Step 2.1
Confirm Policy Adoption
Receive and file copies of adopted whistleblower and document-retention policies along with board minutes documenting adoption votes. Confirm policies are substantively adequate (not boilerplate without application). If policies are not adopted within 60 days, issue written notice of condition non-compliance and establish a 30-day cure period before considering grant hold.
Owner: Meridian Grants AssociateDeadline: Day 60
Step 2.2
Site Visit — Program Observation
Program Officer conducts an unannounced or scheduled site visit to one afterschool program location. Observe programming, speak with site coordinator, review attendance records. Provides ground-truth verification of program quality and scale. Document visit in grant file. This visit is not evaluative — it is relational and informational, demonstrating funder investment in the grantee's work.
Owner: Meridian Program OfficerDeadline: Day 55
3
Days 61–90
Reporting Framework & Diversification Check
Step 3.1
Confirm Reporting Templates
Provide grantee with Meridian's standard interim and final report templates. Walk through expectations for the 6-month interim report, including how to complete the outcome metrics section aligned with the approved logic model. Confirm reporting deadline in grant management system.
Owner: Meridian Grants AssociateDeadline: Day 70
Step 3.2
Revenue Diversification Check-In
Schedule a 30-minute call with the Development Director to review progress on revenue diversification goals. Review the pipeline of foundation prospects and any new individual donor initiatives. Document current % of revenue from private sources as a baseline. This check-in is supportive — offer to make introductions to other Meridian foundation contacts where appropriate. Record diversification baseline in grant file for comparison at the 12-month mark.
Owner: Meridian Program OfficerDeadline: Day 85

Grantee Risk Summary

Strengths — Funder Confidence Factors

  • Two consecutive operating surpluses — no structural deficit masked by grant revenue
  • 8.2 months of operating reserves — above institutional grant floor; low liquidity risk
  • Strong program efficiency — 74.8% to direct services; cost-per-student below peer median
  • Active finance committee with quarterly board oversight of financials
  • Clean audit — no material weaknesses or significant deficiencies in 3-year review
  • Development Director added in 2023 — evidence of intentional revenue diversification investment
  • Responsive funder communications — 24-hour LOI response; complete financial materials submitted
  • 21% student volume growth — documented program demand and delivery capacity

Risks — Funder Monitoring Priorities

  • 68% revenue concentration in single state contract — material structural vulnerability
  • Whistleblower and document-retention policies absent — required as grant conditions
  • 990 Schedule O narratives are activity-based, not outcome-based — documentation gap
  • No formal executive succession plan — key-person risk if ED departs
  • FTE growth (21% YoY) must be monitored to ensure compensation infrastructure remains adequate
  • One prior Schedule L disclosure (2022) — resolved, no recurrence, but warrants noting
  • Strategic plan not publicly accessible — request as part of grant documentation package

Disclaimer: This Vantage GrantLens Report was generated through the Nonprofit Advisory Studio platform for internal use by Meridian Family Foundation in its grant due diligence process. All analysis is derived from publicly available IRS Form 990 filings and organization-provided materials. This report does not constitute legal, accounting, or investment advice and is not a substitute for independent professional review. Clearwater Youth Education Network (EIN 44-4444444) and Meridian Family Foundation are fictional entities used for demonstration purposes only.