Civic Intelligence

Community Nest Foundation

990 • Fiscal year 2023 • EIN 32-0543824

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 17, 2024

468 N Camden DrBeverly Hills, CA 90210

(747) 274-8400

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

87th percentile

41%

Higher net margin than 87% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$1

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Assets

Up

$10,236

Up $10,024 (+4728%) from 2017

Net Assets

Up

$10,236

Up $10,024 (+4728%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$25,048

Up $13,009 (+108%) from 2017

Expenses

Up

$14,812

Up $2,985 (+25%) from 2017

Net Income

Up

$10,236

Up $10,024 (+4728%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15K$10K$5.0K$0Assets 2017: $212Liabilities 2017: $0Net Assets 2017: $2122017Assets 2023: $10,236Liabilities 2023: $0Net Assets 2023: $10,2362023

Highlighted filing

2023

Assets$10,236
Liabilities$0
Net Assets$10,236

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30K$20K$10K$0Revenue 2017: $12,039Expenses 2017: $11,827Net Income 2017: $2122017Revenue 2023: $25,048Expenses 2023: $14,812Net Income 2023: $10,2362023

Highlighted filing

2023

Revenue$25,048
Expenses$14,812
Net Income$10,236
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 17, 2024
Return Version
2023v6.0
Gross Receipts
$25,048
Mission and Program Overview

Mission

We strive to build a network designed to aid the community at large. Through sponsor donations and contributions, we know we can impress a global footprint.

To yield aid to disenfranchised persons by developing and fostering philanthropic relationships

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,676$10,236▲ $7,560
Cap Stk Tr Prin Current Funds$2,676$10,236▲ $7,560
Total Assets$2,676$10,236▲ $7,560
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,676$10,236▲ $7,560
Total Liabilities and Net Assets / Fund Balance$2,676$10,236▲ $7,560
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Roury GrahamPresident / CEOPT$1$1
Nasim PiroozmadiSecretary TreasurerPT$1$1

Board Members and Trustees

NameTitle
Roury GrahamPresident CEO
Revenue and Support

Revenue Composition

Contributions and Grants
$25,048
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$25,048
Change in Net Assets
$10,236
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$14,812
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses---$5,189
Advertising---$4,193
Travel---$3,218
Conferences and Meetings---$1,684
Insurance---$528
Total Functional Expenses$0$0$0$14,812
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
Yes
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

PART VI, SECTION A, LINE 7A

The organization president has the authority to make this type of decision

PART VI, SECTION A, LINE 8A

Any meetings and/or decision making must be put in writing and ok by the president

PART VI, SECTION A, LINE 8B

Meeting are generally documented

Part VI, Section B, Line 11

Before the tax is file it is review by the president

Filing and Contact Details

Filer

Filer Name
Community Nest Foundation
EIN
32-0543824
Phone
7472748400
Address
468 N CAMDEN DR, BEVERLY HILLS, CA 90210

Signing Officer

Name
Roury Graham
Title
President
Phone
7472748400
Signed
2024-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roury Graham
Formed
2017
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
2
Employees
0

Preparer

Firm
Mc Tax Legal Ins Conslts Svcs Inc
Address
3727 W MAGNOLIA BLVD UNIT 440, BURBANK, CA 91505
Preparer
Michael C Guthrie
Phone
3108498771
Raw XML Appendix255 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AcctCompileOrReviewBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO YIELD AID TO DISENFRANCHISED PERSONS BY DEVELOPING AND FOSTERING PHILANTHROPIC RELATIONSHIPS
IRS990/AdvertisingGrp/TotalAmt04193
IRS990/AllOtherContributionsAmt025048
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ROURY GRAHAM
IRS990/BooksInCareOfDetail/PhoneNum07472748400
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0468 N CAMDEN DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0BEVERLY HILLS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd090211
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt02676
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt010236
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt01684
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt025048
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt014812
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt010236
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt014812
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt025048
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0OPERATE A NON PROFIT WITHIN THE IRS TAXATION CODE. OPERATE AND HELP IN YIELD AID TO DISENFRANCHISED PERSONS BY DEVELOPING AND FOSTERING PHILANTHROPIC RELATIONSHIPS
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt01
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt11
IRS990/Form990PartVIISectionAGrp/PersonNm0ROURY GRAHAM
IRS990/Form990PartVIISectionAGrp/PersonNm1NASIM PIROOZMADI
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT / CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt025048
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt0528
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO YIELD AID TO DISENFRANCHISED PERSONS BY DEVELOPING AND FOSTERING PHILANTHROPIC RELATIONSHIPS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02676
IRS990/NetAssetsOrFundBalancesEOYAmt010236
IRS990/NetUnrlzdGainsLossesInvstAmt0-2676
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/TotalAmt05189
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/PartialLiquidationInd0false
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ROURY GRAHAM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt015559
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt012883
IRS990/PYRevenuesLessExpensesAmt02676
IRS990/PYTotalExpensesAmt012883
IRS990/PYTotalRevenueAmt015559
IRS990/ReconcilationRevenueExpnssAmt010236
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02676
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010236
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt025048
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt015559
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0491
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt045598
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportPY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt045598
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt025048
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt015559
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0491
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt045598
IRS990ScheduleA/TotalSupportAmt045598
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROURY GRAHAM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT CEO
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SubstantiationRequiredInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0true
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PRESIDENT HAS THE AUTHORITY TO MAKE THIS TYPE OF DECISION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY MEETINGS AND/OR DECISION MAKING MUST BE PUT IN WRITING AND OK BY THE PRESIDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEETING ARE GENERALLY DOCUMENTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BEFORE THE TAX IS FILE IT IS REVIEW BY THE PRESIDENT
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION A, LINE 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION A, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION A, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION B, LINE 11
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02676
IRS990/TotalAssetsEOYAmt010236
IRS990/TotalAssetsGrp/BOYAmt02676
IRS990/TotalAssetsGrp/EOYAmt010236
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt025048
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt014812
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02676
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010236
IRS990/TotalOtherCompensationAmt02
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt025048
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02676
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt010236
IRS990/TravelGrp/TotalAmt03218
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0468 N CAMDEN DR
IRS990/USAddress/CityNm0BEVERLY HILLS
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090210
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROURY GRAHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07472748400
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY NEST FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0320543824
ReturnHeader/Filer/PhoneNum07472748400
ReturnHeader/Filer/USAddress/AddressLine1Txt0468 N CAMDEN DR
ReturnHeader/Filer/USAddress/CityNm0BEVERLY HILLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090210
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0465446957
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MC TAX LEGAL INS CONSLTS SVCS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03727 W MAGNOLIA BLVD UNIT 440
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BURBANK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091505
ReturnHeader/PreparerPersonGrp/PhoneNum03108498771
ReturnHeader/PreparerPersonGrp/PreparationDt02024-06-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL C GUTHRIE
ReturnHeader/ReturnTs02025-05-01T11:07:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings