Nonprofit · EIN 82-3264932
FIRST NATURE FOUNDATION INC
Tax-exempt · HARMONY, FL 34773
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $56,067 | $145,416 | -$89,349 | $122,056 | $210,603 | -$88,547 |
| December 31, 2024 | 990 | $64,846 | $111,031 | -$46,185 | $86,587 | $85,785 | $802 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $17,766
- Program service revenue
- $38,293
- Investment income
- $8
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $67,449
- Salaries, compensation and benefits (total)
- $74,033
- Professional fundraising fees
- $0
- Accounting fees
- $5,850
- Occupancy
- $12,156
- Depreciation
- $4,250
- Program services (functional)
- $118,504
- Management and general (functional)
- $26,912
Balance sheet and other
- Total assets, start of year
- $86,587
- Total assets, end of year
- $122,056
- Total liabilities, end of year
- $210,603
- Net assets, end of year
- -$88,547
- Land, buildings and equipment
- $5,794
- Net assets without donor restrictions
- -$88,547
- Gross receipts
- $56,067
- Employees
- 9
- Volunteers
- 25
- Year formed
- 2017
- State of legal domicile
- FL
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LISANDRA GONZALEZ | TREASURER Trustee or director, Officer | 1 | $0 |
| EVA HORNER | DIRECTOR Trustee or director | – | $0 |
| KERUL KASSEL | PRESIDENT Trustee or director, Officer | 40 | $0 |
| JOHNOLA MORALES | DIRECTOR Trustee or director | 1 | $0 |
| KATRINA ROGERS | VICE PRESIDE Trustee or director | 1 | $0 |
| ARGERIE VASILAKES | SECRETARY Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LISANDRA GONZALEZ | TREASURER Trustee or director, Officer | 1 | $0 |
| EVA HORNER | DIRECTOR Trustee or director | 1 | $0 |
| KERUL KASSEL | PRESIDENT Trustee or director, Officer | 40 | $0 |
| KATRINA ROGERS | DIRECTOR Trustee or director | 1 | $0 |
| ARGERIE VASILAKES | SECRETARY Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 3323 SCHOOLHOUSE RD, HARMONY, FL 34773-6008
- Mailing address (990-N for 2017)
- 3323 Schoolhouse Road, Harmony FL 34773
- Principal officer (990 for 2025)
- KERUL KASSEL, 3323 SCHOOLHOUSE RD, HARMONY, FL 347736008
- Principal officer (990-N for 2017)
- Kerul Kassel, 3323 Schoolhouse Road, Harmony FL 34773
- Signed the 990
- KERUL KASSEL, PRESIDENT
- Phone
- (407) 957-1494
- Return prepared by
- BABIONE KUEHLER & COMPANY
Mission
AT FIRST NATURE FOUNDATION, OUR MISSION IS TO HELP PROGRAM PARTICIPANTS GROW THEIR EMOTIONAL RESILIENCE, SELF-CONFIDENCE, AND SELF-AWARENESS, BY PARTNERING WITH NATURE AND OUR WISE HERD OF HORSES, WHO HELP FACILITATE THESE OUTCOMES. AT OUR BEAUTIFUL AND SERENE FACILITY IN SAINT CLOUD, WE OFFER PROGRAMS FOR A VARIETY OF AUDIENCES, INCLUDING VETERANS, CHILDREN, TEENS, AND OTHER AUDIENCES TO EVOKE MORE OF THEIR INNATE POTENTIAL FOR MORE SUCCESS IN SCHOOL, CAREER, RELATIONSHIPS, AND COMMUNITY. WE ALSO WORK WITH LEADERS AND TEAMS IN ORGANIZATIONS TO ENHANCE THEIR CAPACITIES FOR ENGAGEMENT, COLLABORATION, AND GENERATIVE OUTCOMES.
Program accomplishments
- HORSE WISDOM FOR HEROES-A DEVELOPMENT PROGRAM FOR VETERANS IN 2022 WE BEGAN OFFERING OUR FIRST IN-PERSON PROGRAM, HORSE WISDOM FOR HEROES, A SIX-SESSION PROGRAM DESIGNED TO HELP VETERANS RECONNECT WITH THEMSELVES, OTHERS, AND THE NATURAL WORLD AS THEY TRANSITION TO CIVILIAN LIFE. MANY VETERANS FACE SIGNIFICANT CHALLENGES, WITH APPROXIMATELY 13-20% DIAGNOSED WITH PTSD AND 9.9% EXPERIENCING UNEMPLOYMENT-HIGHER THAN THE NATIONAL AVERAGE. OUR PROGRAM DIRECTLY ADDRESSES THESE ISSUES THROUGH MEANINGFUL INTERACTIONS WITH HORSES, ALLOWING PARTICIPANTS TO BUILD SELF- AWARENESS, RESILIENCE, AND EMOTIONAL REGULATION WHILE LEARNING ESSENTIAL RELATIONAL AND LEADERSHIP SKILLS. SINCE 2022 OUR LITTLE ORGANIZATION HAS ALREADY SERVED MORE THAN 175 PARTICIPANTS, AND VETERANS EXPERIENCE AN AVERAGE STRESS REDUCTION OF 40% AND A 50% AVERAGE REDUCTION IN PTSD SYMPTOMS THROUGH WORKING WITH HORSES. AS ONE PAST PARTICIPANT SHARED: "IT REALLY BOOSTED MY CONFIDENCE. I DON'T FEEL LIKE QUITTING ANYMORE. I'M MORE COMMITTED TO HOLDING MYSELF ACCOUNTABLE TO FINISH WHAT I START."Expenses $33,022 · revenue $19,723
- HORSE SENSE FOR TEENS - LIFE SKILLS PROGRAM IN 2023 WE ADDED OUR HORSE SENSE FOR TEENS PROGRAM, A TRANSFORMATIVE PROGRAM DESIGNED TO EQUIP TEENS WITH ESSENTIAL LIFE SKILLS TO HELP THEM NAVIGATE THE CHALLENGES OF THE FUTURE. THROUGH ENGAGING, HANDS-ON EXPERIENCES IN A FUN AND LEARNING ENVIRONMENT, PARTICIPANTS DEVELOP PRACTICAL SKILLS LIKE SELF-AWARENESS, SOCIAL AWARENESS, CONFIDENCE, COMPASSION, COMMUNICATION, AND ASSERTIVENESS ALL WHILE PARTNERING WITH HORSES AND NATURE. THIS UNIQUE ENVIRONMENT ALLOWS TEENS TO CONNECT WITH THEMSELVES, OTHERS, AND NATURE IN MEANINGFUL WAYS, HELPING THEM GROW INTO THE BEST VERSIONS OF THEMSELVES. TEENS GAIN A UNIQUE LEARNING EXPERIENCE THAT THEY CAN DRAW UPON WHEN FACING EVERYDAY LIFE CHOICES. HORSES SERVE AS POWERFUL EDUCATIONAL PARTNERS IN THIS PROCESS. THROUGH THESE EXPERIENCES, HORSE SENSE FOR TEENS ENSURES NOT ONLY THE DEVELOPMENT OF ESSENTIAL LIFE SKILLS BUT ALSO PERSONAL GROWTH THAT EXTENDS INTO THE TEENS' HOME, SCHOOL, AND SOCIAL ENVIRONMENTS, AND LIFE AS ADULTS. THE PROGRAM IS DESIGNED TO BE ADAPTABLE, OFFERING EITHER SINGLE OR MULTI-SESSION FORMATS BASED ON THE NEEDS OF THE COHORT OF TEENS. TO DATE, IN JUST 1.5 YEARS, WE HAVE BROUGHT MORE THAN 100 TEENS THROUGH THIS PROGRAM. HERE ARE A COUPLE OF QUOTES FROM OUR TEEN PARTICIPANTS: "I WAS ABLE TO CREATE A SPECIAL BOND WITH THE HORSES - I FELT CONNECTED TO THEM AND TO NATURE. I'VE LEARNED A LOT ABOUT MYSELF. I'M DISCOVERING MYSELF AT THE RANCH.- AND "IT'S IMPORTANT TO HAVE PATIENCE. I'M A VERY INPATIENT PERSON. I HAVE LEARNED A LOT ABOUT PATIENCE THROUGH THE HORSES."Expenses $39,890
- HORSES HEALING HEARTS - DEVELOPMENTAL PROGRAM JUST LAST YEAR, IN 2024, WE BEGAN OFFERING HORSES HEALING HEARTS, A PROGRAM FOR FAMILIES SHELTERED DUE TO DOMESTIC VIOLENCE. THE PROGRAM IS DESIGNED TO INCREASE SELF-AWARENESS AND RESILIENCE, AND TO OFFER NEW THOUGHT AND BEHAVIOR PATTERNS TO REPLACE THOSE THAT ARE NO LONGER USEFUL. THE PARTICIPANTS ENGAGE IN A VARIETY OF EXERCISES AND EXPERIENCES DESIGNED TO ENHANCE CONFIDENCE, HOPE, SELF-LEADERSHIP AND EVOKE A GREATER SENSE OF PEACE AND POTENTIAL. IN JUST 8 MONTHS WE HAVE SERVED CLOSE TO 50 KIDS AND MOMS. HERE ARE A FEW QUOTES FROM PARTICIPANTS: "YOU NEED TO BE FIRST IN SETTING THE BOUNDARIES. THIS IS THE LINE; YOU DON'T CROSS ANYMORE." "THE TONE OF YOUR VOICE MAKES A DIFFERENCE. AND THEY LISTEN, AND THEY ARE VERY WELL BEHAVED." (IN REFERENCE TO SETTING BOUNDARIES WITH THE HORSES) "IF I WANT TO TAKE A STEP FORWARD IN BEING MORE ASSERTIVE, I JUST HAVE TO GIVE MORE TONE ANDJUST BEING MORE ASSERTIVE AND LETTING WHOEVER KNOWTHIS IS WHAT IT IS." "IT'S EXCITING TO SEE THE IMPACT THIS OPPORTUNITY HAS ON THEIR WELLBEINGTHE IMPACT HAS BEEN HUGE." (ACCORDING TO THE EXECUTIVE DIRECTOR OF HELP NOW, OUR PROGRAM PARTNER). HORSEPLAY FOR LEADERS PROGRAM FOR CORPORATE AUDIENCES, INCLUDING SOME SPONSORSHIP TIERS, WE OFFER HORSEPLAY FOR LEADERS, A PROGRAM OFFERED IN 4 MODULES THAT IS DESIGNED TO ENHANCE A VARIETY OF LEADERSHIP SKILLS, INCLUDING ADVANCED COMMUNICATION CAPACITY, EMOTIONAL INTELLIGENCE IN THE WORKPLACE, USING CONFLICT PRODUCTIVELY TO OVERCOME BARRIERS AND IMPASSES, AND TEAM BUILDING, ALL WITH OUR WISE HERD OF HORSES AND OUT IN NATURE. HERE IS A PARTICIPANT'S TAKEAWAY AFTER THE FIRST MODULE: "WHAT I'M TAKING AWAY IS COMMUNICATION AND LEADERSHIP ISN'T ABOUT ME, BUT IT'S ABOUT WHO I'M COMMUNICATING WITH OR LEADING."Expenses $23,798 · revenue $2,400
- PARENTS AND SPOUSES OF SUICIDE SUPPORT GROUP OUR FIRST PROGRAM OFFERED, WHICH IS STILL GOING STRONG, IS PASOS (PARENTS AND SPOUSES OF SUICIDE), A TWICE-MONTHLY ZOOM FOR THOSE WHO HAVE LOST A HUSBAND/PARTNER OR CHILD TO SUICIDE. IN FEBRUARY 2025 WE CELEBRATED 100 SESSIONS OF THIS PROGRAM, AS WE STARTED IN JANUARY 2021. IN THAT TIME WE HAVE SERVED MORE THAN 50 PEOPLE WHO HAVE LOST SPOUSES/PARTNERS/CHILDREN TO SUICIDE. HERE IS WHAT ONE MEMBER HAD TO SAY ABOUT OUR PASOS GRIEF SUPPORT GROUP: "LOSING MY SON AT 24 YEARS YOUNG HAS BEEN DEVASTATING FOR ME. PASOS GROUP SUPPORT HAS BEEN A COMFORTING GATHERING. KNOWING THAT OTHERS HAVE SIMILAR FEELINGS AND/OR BEHAVIORS FOR THESE TRAGIC LOSSES. EVERYONE IS VERY FRIENDLY AND SUPPORTIVE. YOU ONLY SHARE WHAT AND WHEN YOU ARE ABLE. THANK YOU TO KERUL FOR INITIATING AND MAINTAINING THE PASOS GROUP". LIKE MOST OF OUR PROGRAMS, THIS PROGRAM IS FREE FOR THOSE WHO WOULD LIKE TO ATTEND AND IS SUPPORTED BY DONATIONS AND SPONSORSHIPS. OTHER PROGRAMS: COMMUNITY AND EDUCATION OUTREACHExpenses $21,794 · revenue $16,170
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 82-3264932
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P99)
- Assets (IRS master file)
- $122,056
- Income (IRS master file)
- $56,067
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $26,117 | $29,966 | $56,766 | IRS |
| 990 | December 2022 | $49,239 | $50,750 | $64,805 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: Kerul Kassel | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about FIRST NATURE FOUNDATION INC
- What is the EIN of FIRST NATURE FOUNDATION INC?
- The employer identification number (EIN) of FIRST NATURE FOUNDATION INC is 82-3264932.
- Is FIRST NATURE FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to FIRST NATURE FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FIRST NATURE FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FIRST NATURE FOUNDATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FIRST NATURE FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FIRST NATURE FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names KERUL KASSEL.
- Who are the officers and directors of FIRST NATURE FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does FIRST NATURE FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $56,067, expenses of $145,416 and total assets of $122,056 at year end.
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