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CHARITY REVIEW
Issued: July 2025 Expires: July 2027

First Nature Foundation

Standards Not Met
Standards Not Met
1 6 13
(407) 957-1494
7530 Old Melbourne Highway
St. Cloud, FL, 34771
https://firstnaturefoundation.org
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Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

First Nature Foundation does not meet the following 3 Standards for Charity Accountability:

Standard 1 (Oversight of Operations and Staff)
Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

FNF does not meet this Standard because its board of directors does not:

  • Review the performance of the Chief Executive Officer at least once every two years.

Standard 6 (Board Policy on Effectiveness)
Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

FNF does not meet this Standard because:

  • The board of directors does not have a written policy stating that, at least every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.

Standard 13 (Accuracy of Expenses in Financial Statements)
Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.

FNF does not meet this Standard because its 2023 IRS Form 990:

  • The BBB Wise Giving Alliance disagrees with the organization's allocation of fundraising expenses. According to FNF's 2023 IRS Form 990, no expenses were allocated as fundraising. It is BBB Wise Giving Alliance's position that expenses associated with website donations, development professional, and other expenses associated with generating contributions should be allocated as fundraising.

First Nature Foundation meets the remaining 17 Standards for Charity Accountability.

Stated Purpose:
"to help individuals develop core self-leadership and collective leadership skills needed for the 21st century."

Year, State Incorporated:
2017, FL

Also Known As:
First Nature Ranch

First Nature Foundation (FNF) reports that it helps participants grow their emotional resilience, self-confidence, and mental health with a focus on healing, wellness, education, and leadership development through its trained herd of horses. The organization assists participants through its equine and nature facilitated personal and professional development model of change. FNF facilitates specific programs, called “playshops,” for women, veterans, young leaders, organizations, and parents and spouses affected by suicide.

For the year ended December 31, 2023, First Nature Foundation's program expenses were:

Program services $24,882
Total Program Expenses $24,882

Chief Executive
Allyn Carnahan, Executive Director

Chair of the Board
Kerul Kassel, PhD

Chair's Profession / Business Affiliation
President, First Nature Foundation

Board Size
5

Paid Staff Size
7

Note: Allyn Carnahan was promoted to Executive Director in May 2025, therefore compensation information is unavailable at this time.

Method(s) Used:
Grant proposals, Internet, Direct mail appeals

Note: Since BBB Wise Giving Alliance disagrees with FNF's allocation of fundraising expenses, we are unable to verify the ratio of fundraising expenses to related contributions. See the Conclusion section of this report for more information.

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

The following information is based on First Nature Foundation's audited financial statements for the year ended December 31, 2023.

Source of Funds
Investment income $8
Contributions $12,632
Leadership programs revenue $13,477
Total Income $26,117

Programs: 83% Fundraising: 0% Administrative: 17%

Total Income $26,117
Total expenses: $29,966
  Program expenses $24,882
  Fundraising expenses $0
  Administrative expenses $5,084
  Other expenses $0
Income in Excess of Expenses $-3,849
Beginning Net Assets $50,836
Other Changes In Net Assets $0
Ending Net Assets $46,987
Total Liabilities $9,779
Total Assets $56,766

An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.

This report is not to be used for fundraising or promotional purposes.

RELATED CONTENT

Report completed by:
BBB Wise Giving Alliance