Civic Intelligence

The Nurturing Nest Inc

EIN 31-1706123 • 501(c)3 • Dayton, OH

Profile

To provide quality child care to compliment the child's home life through a developmentally appropriate practice that guides the young child's social, emotional, intellectual, and physical growth.

3634 Maxton RoadDayton, OH 45414

thenurturingnest.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

84th percentile

0.43x

Higher debt load relative to assets than 84% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

83rd percentile

0.35x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

45th percentile

1.9%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

86th percentile

40%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

61st percentile

15%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$645,432

Up $11,018 (+1.7%) from 2023

Liabilities

Down

$275,754

Down $4,395 (-1.6%) from 2023

Net Assets

Up

$369,678

Up $15,413 (+4.4%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin45th percentile

Revenue

Down

$790,727

Down $36,375 (-4.4%) from 2023

Expenses

Up

$775,314

Up $73,409 (+10%) from 2023

Net Income

Down

$15,413

Down $109,784 (-88%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $88,544Liabilities 2010: $0Net Assets 2010: $88,5442010Assets 2011: $65,120Liabilities 2011: $0Net Assets 2011: $65,1202011Assets 2012: $48,833Liabilities 2012: $0Net Assets 2012: $48,8332012Assets 2013: $62,270Liabilities 2013: $4,564Net Assets 2013: $57,7062013Assets 2014: $88,516Liabilities 2014: $21,558Net Assets 2014: $66,9582014Assets 2015: $119,740Liabilities 2015: $30,027Net Assets 2015: $89,7132015Assets 2016: $153,326Liabilities 2016: $31,880Net Assets 2016: $121,4462016Assets 2017: $151,610Liabilities 2017: $17,220Net Assets 2017: $134,3902017Assets 2018: $166,042Liabilities 2018: $18,679Net Assets 2018: $147,3632018Assets 2019: $212,389Liabilities 2019: $20,478Net Assets 2019: $191,9112019Assets 2020: $269,262Liabilities 2020: $13,603Net Assets 2020: $255,6592020Assets 2021: $331,854Liabilities 2021: $20,798Net Assets 2021: $311,0562021Assets 2022: $330,570Liabilities 2022: $101,502Net Assets 2022: $229,0682022Assets 2023: $634,414Liabilities 2023: $280,149Net Assets 2023: $354,2652023Assets 2024: $645,432Liabilities 2024: $275,754Net Assets 2024: $369,6782024

Highlighted filing

2024

Assets$645,432
Liabilities$275,754
Net Assets$369,678
Open 2024 Filing

Operations Trend

Revenue Growth61st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $489,3482010Expenses 2011: $502,8832011Expenses 2012: $532,2302012Revenue 2013: $473,070Expenses 2013: $464,257Net Income 2013: $8,8132013Revenue 2014: $444,974Expenses 2014: $435,722Net Income 2014: $9,2522014Revenue 2015: $488,376Expenses 2015: $467,110Net Income 2015: $21,2662015Revenue 2016: $553,444Expenses 2016: $521,711Net Income 2016: $31,7332016Revenue 2017: $589,504Expenses 2017: $576,560Net Income 2017: $12,9442017Revenue 2018: $612,584Expenses 2018: $599,611Net Income 2018: $12,9732018Revenue 2019: $655,265Expenses 2019: $610,717Net Income 2019: $44,5482019Revenue 2020: $584,403Expenses 2020: $520,718Net Income 2020: $63,6852020Revenue 2021: $708,390Expenses 2021: $652,993Net Income 2021: $55,3972021Revenue 2022: $602,622Expenses 2022: $684,610Net Income 2022: -$81,9882022Revenue 2023: $827,102Expenses 2023: $701,905Net Income 2023: $125,1972023Revenue 2024: $790,727Expenses 2024: $775,314Net Income 2024: $15,4132024

Highlighted filing

2024

Revenue$790,727
Expenses$775,314
Net Income$15,413
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$645,432
Liabilities
$275,754
Net assets
$369,678
Revenue
$790,727
Expenses
$775,314
Net income
$15,413
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.45$2.76$3.70$7.91$7.75$0.15
2023Detailed filing. Detailed filing data is available for this year.$6.34$2.80$3.54$8.27$7.02$1.25
2022Detailed filing. Detailed filing data is available for this year.$3.31$1.02$2.29$6.03$6.85$0.82
2021Detailed filing. Detailed filing data is available for this year.$3.32$0.21$3.11$7.08$6.53$0.55
2020Detailed filing. Detailed filing data is available for this year.$2.69$0.14$2.56$5.84$5.21$0.64
2019Detailed filing. Detailed filing data is available for this year.$2.12$0.20$1.92$6.55$6.11$0.45
2018Detailed filing. Detailed filing data is available for this year.$1.66$0.19$1.47$6.13$6.00$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.52$0.17$1.34$5.90$5.77$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.53$0.32$1.21$5.53$5.22$0.32
2015Detailed filing. Detailed filing data is available for this year.$1.20$0.30$0.90$4.88$4.67$0.21
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.22$0.67$4.45$4.36$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.62$0.05$0.58$4.73$4.64$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.00$0.49$5.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.00$0.65$5.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.00$0.89$4.89
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 24, 2025
Return Version
2024v5.0
Gross Receipts
$790,727
Mission and Program Overview

Mission

Our mission is to provide quality child care to compliment the child's home life through a developmentally appropriate practice that guides the young child's social, emotional, intellectual. And physical growth.

To provide quality child care to compliment the child's home life through a developmentally appropriate practice that guides the young child's social, emotional, intellectual, and physical growth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$371,090$398,006▲ $26,916
Rtn Earn Endowment Incm Other Fnds$354,265$369,678▲ $15,413
Cash and Non-Interest-Bearing Accounts$185,544$161,229▼ $24,315
Savings and Temporary Cash Investments$66,200$72,942▲ $6,742
Accounts Receivable$11,580$11,240▼ $340
Total Assets$634,414$645,432▲ $11,018
Other Assets Total-$2,015-
Liabilities
Mortgage Notes Payable Secured by Investment Property$269,430$262,875▼ $6,555
Accounts Payable and Accrued Expenses$10,719$12,879▲ $2,160
Total Liabilities$280,149$275,754▼ $4,395
Net Assets / Fund Balance
Total Net Assets Fund Balance$354,265$369,678▲ $15,413
Total Liabilities and Net Assets / Fund Balance$634,414$645,432▲ $11,018

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$358,006$144,249$502,255
Land$40,000-$40,000
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Kim McbeeAdministratoFT$50,983$50,983

Board Members and Trustees

NameTitle
Brigitte EricChair
Donna WrightBoard Member
Emily BrammerBoard Member
Shannon BozemanBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$32,947
Program Service Revenue
$755,343
Investment Income
$2,437
Other Revenue
$0
Change in Net Assets
$15,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$572,780
Other Expenses$202,534
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$423,986--$423,986
Payroll Taxes$94,045--$94,045
Occupancy$57,557--$57,557
Current Officers, Directors, Trustees, and Key Employees$38,237$12,746-$50,983
Interest-$21,061-$21,061
Depreciation Depletion$14,652--$14,652
Insurance$10,505--$10,505
Fees for Services Other-$7,580-$7,580
Fees for Services Accounting-$5,807-$5,807
Other Employee Benefits$3,766--$3,766
All Other Expenses$3,743--$3,743
Other Expenses$3,728--$3,728
Advertising-$2,733-$2,733
Total Functional Expenses$725,387$49,927$0$775,314
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“A form 990 is reviewed at a board meeting before filing.”

Form 990, Page 6, Part VI, Line 12C

“The governing board reviews financial interests to determine whether they are a conflict of interest. The conflicts are reviewed annually by the administrator and board.”

Form 990, Page 6, Part VI, Line 15A

“Compensation approved by governing board. The board performs an annual review of the administrator and compares perfromance to goals, reviews comparable salaries, and votes on any increases.”

Form 990, Page 6, Part VI, Line 15B

“Compensation approved by governing board”

Form 990, Page 6, Part VI, Line 19

“Documents available to public upon request.”

Filing and Contact Details

Filer

Filer Name
The Nurturing Nest Inc
EIN
31-1706123
Phone
9378904245
Address
3634 MAXTON ROAD, DAYTON, OH 45414

Signing Officer

Name
Kim Mcbee
Title
Administrator
Phone
9378904245
Signed
2025-06-24

Organization Details

Principal Officer
Kim Mcbee
Formed
2000
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
4
Employees
34

Preparer

Firm
Manning & Associates Cpas LLC
Address
PO BOX 13449, DAYTON, OH 45413-0449
Preparer
John M Manning CPA
Phone
9378983167
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

“The center is rated 5-star through step up to quality which is ohio's child care quality rating system.the center provides child care services for infants (starting as young as 6 weeks old)through kindergarten, as well as providing before and after school care for first through third grade children. The center is the only daycare in the vandalia/butler township school district to provide a full day kindergarten program. The center can serve up to 81 students. During the year, the center provided childcare to 46 different families. The center implements the access curriculum, which is a child-centered, science-based curriculum developed at the university of dayton. The access curriculum is unique, because it is child lead, provides opportunity for teacher-child interactions and paves the way for children to explore their world through play.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CENTER IS RATED 5-STAR THROUGH STEP UP TO QUALITY WHICH IS OHIO'S CHILD CARE QUALITY RATING SYSTEM.THE CENTER PROVIDES CHILD CARE SERVICES FOR INFANTS (STARTING AS YOUNG AS 6 WEEKS OLD)THROUGH KINDERGARTEN, AS WELL AS PROVIDING BEFORE AND AFTER SCHOOL CARE FOR FIRST THROUGH THIRD GRADE CHILDREN. THE CENTER IS THE ONLY DAYCARE IN THE VANDALIA/BUTLER TOWNSHIP SCHOOL DISTRICT TO PROVIDE A FULL DAY KINDERGARTEN PROGRAM. THE CENTER CAN SERVE UP TO 81 STUDENTS. DURING THE YEAR, THE CENTER PROVIDED CHILDCARE TO 46 DIFFERENT FAMILIES. THE CENTER IMPLEMENTS THE ACCESS CURRICULUM, WHICH IS A CHILD-CENTERED, SCIENCE-BASED CURRICULUM DEVELOPED AT THE UNIVERSITY OF DAYTON. THE ACCESS CURRICULUM IS UNIQUE, BECAUSE IT IS CHILD LEAD, PROVIDES OPPORTUNITY FOR TEACHER-CHILD INTERACTIONS AND PAVES THE WAY FOR CHILDREN TO EXPLORE THEIR WORLD THROUGH PLAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A FORM 990 IS REVIEWED AT A BOARD MEETING BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BOARD REVIEWS FINANCIAL INTERESTS TO DETERMINE WHETHER THEY ARE A CONFLICT OF INTEREST. THE CONFLICTS ARE REVIEWED ANNUALLY BY THE ADMINISTRATOR AND BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION APPROVED BY GOVERNING BOARD. THE BOARD PERFORMS AN ANNUAL REVIEW OF THE ADMINISTRATOR AND COMPARES PERFROMANCE TO GOALS, REVIEWS COMPARABLE SALARIES, AND VOTES ON ANY INCREASES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION APPROVED BY GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/CityNm0DAYTON
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KIM MCBEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09378904245
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE NURTURING NEST INC
ReturnHeader/Filer/BusinessNameControlTxt0NURT
ReturnHeader/Filer/EIN0311706123
ReturnHeader/Filer/PhoneNum09378904245
ReturnHeader/Filer/USAddress/AddressLine1Txt03634 MAXTON ROAD
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0310984000
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MANNING & ASSOCIATES CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 13449
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0454130449
ReturnHeader/PreparerPersonGrp/PhoneNum09378983167
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN M MANNING CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-06-26T07:50:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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