Civic Intelligence

Eagles Nest Foundation Incorporated

EIN 56-6009912 • 501(c)3 • Pisgah Forest, NC

Pub. 78 EligibleNTEE C60Z

View Organization Page

Profile

Experiential education for young people, promoting the natural world and the betterment of human character.

43 Hart RoadPisgah Forest, NC 28768-8631

enf.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.27x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.54x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

49th percentile

4.1%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $5M-$10M 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

36th percentile

0.7%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

17%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$6,931,234

Up $46,401 (+0.7%) from 2023

Liabilities

Down

$1,838,072

Down $142,719 (-7.2%) from 2023

Net Assets

Up

$5,093,162

Up $189,120 (+3.9%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin49th percentile

Revenue

Up

$3,430,145

Up $503,354 (+17%) from 2023

Expenses

Up

$3,291,097

Up $26,433 (+0.8%) from 2023

Net Income

Up

$139,048

Up $476,921 (+141%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,661,371Liabilities 2010: $1,014,446Net Assets 2010: $2,646,9252010Assets 2011: $3,546,070Liabilities 2011: $1,021,862Net Assets 2011: $2,524,2082011Assets 2012: $3,787,167Liabilities 2012: $1,173,909Net Assets 2012: $2,613,2582012Assets 2013: $4,052,525Liabilities 2013: $1,247,677Net Assets 2013: $2,804,8482013Assets 2014: $4,201,360Liabilities 2014: $1,254,522Net Assets 2014: $2,946,8382014Assets 2015: $4,306,790Liabilities 2015: $1,229,547Net Assets 2015: $3,077,2432015Assets 2016: $4,575,256Liabilities 2016: $1,057,093Net Assets 2016: $3,518,1632016Assets 2017: $4,889,211Liabilities 2017: $1,023,340Net Assets 2017: $3,865,8712017Assets 2018: $4,823,683Liabilities 2018: $1,085,615Net Assets 2018: $3,738,0682018Assets 2019: $4,967,294Liabilities 2019: $779,332Net Assets 2019: $4,187,9622019Assets 2020: $5,380,806Liabilities 2020: $1,408,910Net Assets 2020: $3,971,8962020Assets 2021: $6,201,338Liabilities 2021: $1,246,923Net Assets 2021: $4,954,4152021Assets 2022: $7,078,625Liabilities 2022: $1,894,286Net Assets 2022: $5,184,3392022Assets 2023: $6,884,833Liabilities 2023: $1,980,791Net Assets 2023: $4,904,0422023Assets 2024: $6,931,234Liabilities 2024: $1,838,072Net Assets 2024: $5,093,1622024

Highlighted filing

2024

Assets$6,931,234
Liabilities$1,838,072
Net Assets$5,093,162
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,897,9712010Expenses 2011: $2,012,7902011Expenses 2012: $2,042,1142012Revenue 2013: $2,156,665Expenses 2013: $2,055,604Net Income 2013: $101,0612013Revenue 2014: $2,337,557Expenses 2014: $2,140,186Net Income 2014: $197,3712014Revenue 2015: $2,459,699Expenses 2015: $2,250,789Net Income 2015: $208,9102015Revenue 2016: $2,840,637Expenses 2016: $2,430,297Net Income 2016: $410,3402016Revenue 2017: $2,792,153Expenses 2017: $2,495,228Net Income 2017: $296,9252017Revenue 2018: $2,560,637Expenses 2018: $2,555,709Net Income 2018: $4,9282018Revenue 2019: $3,029,021Expenses 2019: $2,729,776Net Income 2019: $299,2452019Revenue 2020: $2,011,058Expenses 2020: $2,199,502Net Income 2020: -$188,4442020Revenue 2021: $3,726,714Expenses 2021: $2,752,972Net Income 2021: $973,7422021Revenue 2022: $3,385,217Expenses 2022: $3,058,521Net Income 2022: $326,6962022Revenue 2023: $2,926,791Expenses 2023: $3,264,664Net Income 2023: -$337,8732023Revenue 2024: $3,430,145Expenses 2024: $3,291,097Net Income 2024: $139,0482024

Highlighted filing

2024

Revenue$3,430,145
Expenses$3,291,097
Net Income$139,048
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,931,234
Liabilities
$1,838,072
Net assets
$5,093,162
Revenue
$3,430,145
Expenses
$3,291,097
Net income
$139,048
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.93$1.84$5.09$3.43$3.29$0.14
2023Detailed filing. Detailed filing data is available for this year.$6.88$1.98$4.90$2.93$3.26$0.34
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.08$1.89$5.18$3.39$3.06$0.33
2021Detailed filing. Detailed filing data is available for this year.$6.20$1.25$4.95$3.73$2.75$0.97
2020Detailed filing. Detailed filing data is available for this year.$5.38$1.41$3.97$2.01$2.20$0.19
2019Detailed filing. Detailed filing data is available for this year.$4.97$0.78$4.19$3.03$2.73$0.30
2018Detailed filing. Detailed filing data is available for this year.$4.82$1.09$3.74$2.56$2.56$0.00
2017Detailed filing. Detailed filing data is available for this year.$4.89$1.02$3.87$2.79$2.50$0.30
2016Detailed filing. Detailed filing data is available for this year.$4.58$1.06$3.52$2.84$2.43$0.41
2015Detailed filing. Detailed filing data is available for this year.$4.31$1.23$3.08$2.46$2.25$0.21
2014Detailed filing. Detailed filing data is available for this year.$4.20$1.25$2.95$2.34$2.14$0.20
2013Detailed filing. Detailed filing data is available for this year.$4.05$1.25$2.80$2.16$2.06$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$1.17$2.61$2.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$1.02$2.52$2.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.66$1.01$2.65$1.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$3,549,086
Mission and Program Overview

Mission

Experiential education for young people, promoting the natural world and the betterment of human character.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,271,264$4,207,547▼ $63,717
Investments in Publicly Traded Securities$1,022,325$1,552,391▲ $530,066
Savings and Temporary Cash Investments$1,473,102$878,529▼ $594,573
Cash and Non-Interest-Bearing Accounts$1,000$228,782▲ $227,782
Prepaid Expenses and Deferred Charges$47,244$21,997▼ $25,247
Inventories for Sale or Use$23,396$9,349▼ $14,047
Accounts Receivable$15,868$8,534▼ $7,334
Total Assets$6,884,833$6,931,234▲ $46,401
Other Assets Total$30,634$24,105▼ $6,529
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,234,547$1,188,922▼ $45,625
Deferred Revenue$698,450$621,238▼ $77,212
Other Liabilities$44,959$24,105▼ $20,854
Accounts Payable and Accrued Expenses$2,835$3,807▲ $972
Total Liabilities$1,980,791$1,838,072▼ $142,719
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,114,447$3,783,686▼ $330,761
Net Assets With Donor Restrictions$789,595$1,309,476▲ $519,881
Total Net Assets Fund Balance$4,904,042$5,093,162▲ $189,120
Total Liabilities and Net Assets / Fund Balance$6,884,833$6,931,234▲ $46,401

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,235,763$1,241,362$3,477,125
Land$1,641,648-$1,641,648
Equipment$147,586$515,230$662,816
Other Land Buildings$182,550$159,379$341,929

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,022,325$503,863▲ $115,452-$1,628,546
2023$427,184$491,039▲ $108,496-$1,022,325
2022$509,790$16,314▼ $78,546-$427,184
2021$432,277$41,586▲ $62,235-$509,790
2020$889,321$7,700▼ $452,382-$432,277
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth VenableExecutive DirectorFT$48,349$2,549$50,898

Board Members and Trustees

NameTitle
Cormac ConnorPresident
Dee Anna SmithVice President
Becky SalomonTrustee
Cain CoxTrustee
Cissy Kelton ByrdTrustee
David GilbertTrustee
Diane UlmerTrustee
Edee Waite RobinsonTrustee
Gail BunceTrustee
Heather GoodlingTrustee
Jill FleurietTrustee
Justin PlummerTrustee
Libba CooperTrustee
Margaret EspositoTrustee
Rodrigo VargasTrustee
Roger Herbert JrTrustee
Sarah IronsTrustee
Sarah MackeyTrustee
Suzanne HoggTrustee
Tom RogersTrustee
Wendy HeilbutTrustee
Will AbbergerTrustee
Abigail AkreSecretary
Harold PhilipsenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$944,193
Program Service Revenue
$2,370,371
Investment Income
$107,789
Other Revenue
$7,792
All Other Contributions
$944,193
Change in Net Assets
$139,048

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,417,042
Revenue Not Reported on Financial Statements
$13,103
Revenue Not Reported on Form 990
$89,273
Total Revenue per Audited Statements
$3,506,315
Total Revenue per Form 990
$3,430,145
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,814,636
Other Expenses$1,476,461
Total Fundraising Expense$125,834
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,261,435$150,532$84,023$1,495,990
All Other Expenses$170,960$64,320$16,565$251,845
Insurance$143,095$32,656$1,292$177,043
Depreciation Depletion$133,538$33,384-$166,922
Other Employee Benefits$136,123$17,409$9,373$162,905
Payroll Taxes$89,737$11,476$6,179$107,392
Other Expenses$70,090$568-$70,658
Advertising$69,976--$69,976
Information Technology$6,136$50,633$423$57,192
Occupancy$45,653$11,420-$57,073
Interest$55,266--$55,266
Current Officers, Directors, Trustees, and Key Employees$29,009$14,505$4,835$48,349
Fees for Services Accounting$28,906$16,235$1,721$46,862
Fees for Services Other$16,751$2,054$1,423$20,228
Fees for Service Investment Mgmnt Fees-$13,103-$13,103
Office Expenses$6,651$782-$7,433
Fees for Services Legal-$6,579-$6,579
Travel$2,006--$2,006
Total Functional Expenses$2,705,087$460,176$125,834$3,291,097

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,317,195
Total Expenses per Form 990$3,291,097
Expenses per Audited Statements$3,277,994
Expenses Not Reported on Form 990$39,201
Expenses Not Reported on Financial Statements$13,103
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$24,105
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Part VI, Section B, Line 11B

“A copy of form 990 is provided to the board of trustees and is reviewed by a designated committee of the board of trustees, which has been authorized by the board to provide oversight authority over the form 990.”

Form 990, Part VI, Section B, Line 12C

“All board members are required annually to disclose any conflicts of interest that may exist between themselves and the organization. Any conflicts noted are reported, discussed, and any action determined necessary is taken by the executive committee of the board.”

Form 990, Part VI, Section B, Line 15

“Compensation for the executive director is discussed during the budget development process each year. The compensation ranges for this position can include comparability data for the type of organization and the geographical area in addition to other factors. The board of trustees' policy for the process of determining compensation for other key management positions includes comparability data for the type of organization and geographical area in addition to other factors. The executive director makes final compensation decisions.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, financial statements, and form 990 are available upon request or otherwise available to the public at the organization's administrative offices.”

Form 990, Part VII, Section A

“Elizabeth waite-kucera served as executive director through september 30, 2024, at which time she retired from the position and continued to work with eagle's nest founadtion on a part-time advisory basis. Her compensation for the year was less than $100,000 and thus she is not reported as a former officer in part vii. Elizabeth venable was named executive director effective august 1, 2024.”

Filing and Contact Details

Filer

Filer Name
EAGLE'S NEST FOUNDATION INC
EIN
56-6009912
Phone
8288774349
Address
43 HART ROAD, PISGAH FOREST, NC 28768-8631

Signing Officer

Name
Elizabeth Venable
Title
Executive Director
Phone
8288774349
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Venable
Formed
1948
Legal Domicile
Nc
Voting Board Members
24
Independent Board Members
24
Employees
137
Volunteers
32

Preparer

Firm
Turlington and Company Llp
Address
1338 WESTGATE CENTER DRIVE, WINSTON SALEM, NC 27103
Preparer
Dexter a Garner
Phone
3367652410
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed.”

Financial Statement Notes

PART V, LINE 4:

“The foundation manages endowment funds, which include permanently endowed assets, earnings on permanently endowed assets which may be appropriated for expenditure, and board designated (quasi-endowed) assets. The expendable portion of the endowed assets are to be used for a variety of programmatic activities, including scholarships and financial assistance provided to participants of the organization's school and camp.”

PART X, LINE 2:

“The organization has determined that it has no uncertain income tax positions as of december 31, 2024. Also, the organization does not anticipate any increase or decrease in unrecognized tax benefits during the next twelve months that would result in a material change to its financial position. The organization files information returns only, and its returns for years ended after december 31, 2021 remain open for examination.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Camp store purchases 36,015. Loss on disposal net of revenue in 990 3,186.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Camp store purchases 36,015. Loss on disposal net of revenue in 990 3,186.”

Raw XML AppendixShowing 400 of 636 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.

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IRS990/Desc0EAGLE'S NEST FOUNDATION (ENF) IS AN EDUCATIONAL INSTITUTION, UTILIZING BOTH TRADITIONAL AND NON-TRADITIONAL LEARNING SETTINGS, BUT WITH AN EMPHASIS ON EXPERIENTIAL LEARNING. ENF'S INTENTION IS TO TEACH ITS CAMPER-STUDENTS MANY DIFFERENT DISCIPLINES, BUT IN DOING SO TO ELEVATE THE INDIVIDUAL WITHIN COMMUNITY LIFE TO AN ACTIVE UNDERSTANDING OF WHAT IT MEANS TO BELONG; TO NATURE, TO ECOSYSTEMS, TO SPIRIT, TO HARD WORK, TO SOCIETY AND HISTORY, TO FRIENDS, AND TO THE PROCESS OF TRANSITION ITSELF. ENF CURRENTLY OPERATES THREE PROGRAMS. EAGLE'S NEST CAMP IS AN ACA ACCREDITED RESIDENTIAL COED SUMMER CAMP WHERE EDUCATIONAL ACTIVITIES FOCUS ON THE ARTS, WILDERNESS AND COMMUNITY BUILDING. THE OUTDOOR ACADEMY IS A SACS ACCREDITED, ACADEMIC SEMESTER SCHOOL FOR 10TH AND SELECT 11TH GRADE STUDENTS. HANTE ADVENTURES IS AN EXTENSION OF EAGLE'S NEST CAMP OFFERING EDUCATIONAL WILDERNESS AND CULTURAL BASED EXPEDITIONS FOR TEENS AGES 13-18 WITHIN BOTH THE UNITED STATES AND ABROAD.
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IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
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