Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
990 • Fiscal year 2013 • EIN 80-0869545
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 10.3% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$30,339
No earlier filing loaded for comparison.
Net Assets
$2,043
No earlier filing loaded for comparison.
Liabilities
$28,296
No earlier filing loaded for comparison.
Revenue
$339,753
No earlier filing loaded for comparison.
Expenses
$338,982
No earlier filing loaded for comparison.
Net Income
$771
No earlier filing loaded for comparison.
Dedicated to the education and care of young children.
The nest nursery school is dedicated to the education and care of young children. The nest nursery school upholds an image of the child as a powerful, competent, capable and integral member of the community. The school fosters a life-long love of learning.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Intangible Assets | - | $20,000 | - |
| Cash and Non-Interest-Bearing Accounts | - | $5,047 | - |
| Savings and Temporary Cash Investments | - | $4,378 | - |
| Rtn Earn Endowment Incm Other Fnds | - | $2,043 | - |
| Land, Buildings, and Equipment, Net | - | $914 | - |
| Total Assets | $0 | $30,339 | ▲ $30,339 |
| Liabilities | |||
| Unsecured Notes Loans Payable | - | $15,000 | - |
| Accounts Payable and Accrued Expenses | - | $7,931 | - |
| Deferred Revenue | - | $5,365 | - |
| Total Liabilities | $0 | $28,296 | ▲ $28,296 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $0 | $2,043 | ▲ $2,043 |
| Total Liabilities and Net Assets / Fund Balance | $0 | $30,339 | ▲ $30,339 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $914 | $457 | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Teresa Cole | Co-founder and Administrator | FT | $34,675 | $407 | $35,082 |
| Mandy Palmer | Co-founder Toddler Educator a | FT | $32,940 | $392 | $33,332 |
| Kristi Cameron | Co-founder and Pedagogical Co | PT | $23,474 | $198 | $23,672 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $257,421 |
| Other Expenses | $81,561 |
| Total Fundraising Expense | $5,801 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $115,963 | $25,455 | - | $141,418 |
| Current Officers, Directors, Trustees, and Key Employees | $71,710 | $15,629 | $4,597 | $91,936 |
| Occupancy | $25,314 | $5,557 | - | $30,871 |
| Payroll Taxes | $16,963 | $3,697 | $1,088 | $21,748 |
| Office Expenses | $6,764 | $1,485 | - | $8,249 |
| Other Expenses | $6,417 | $1,409 | - | $7,826 |
| Insurance | $3,419 | $751 | - | $4,170 |
| Information Technology | $2,706 | $594 | - | $3,300 |
| Other Employee Benefits | $1,809 | $394 | $116 | $2,319 |
| Conferences and Meetings | $1,550 | $340 | - | $1,890 |
| Advertising | $718 | $157 | - | $875 |
| Fees for Services Accounting | $545 | $120 | - | $665 |
| Depreciation Depletion | $375 | $82 | - | $457 |
| Interest | $167 | $37 | - | $204 |
| Travel | $164 | $36 | - | $200 |
| Total Functional Expenses | $273,325 | $59,856 | $5,801 | $338,982 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The leadership team meets on a weekly basis. The leadership team is intentionally composed of individuals who are invested in the daily life of the school. They share decision-making and make every effort to find consensus. The leadership team is composed of an administrator with accounting training and two pedagogical specialists with years of teaching experience. The leadership team reviews the operating statements on a monthly basis.”
“Employees must manage their personal financial and business affairs to avoid conflicts of interest or the appearance of a conflict of interest. A conflict of interest arises when an employee's personal interest in a transaction, or an obligation s/he owes to someone else, comes into conflict with the employee's obligation to the nest nursery school or its clients. If an employee is confronted with a conflict of interest, s/he must disclose the conflict to a co-founder, describe the facts giving rise to the conflict, and excuse her/himself from any deliberation or decision with respect to the transaction.employees of the school may from time to time be asked and/or desire to provide babysitting services to the families of the school. While the school supports teachers in pursuing outside interests, working relationships with enrolled families may cause conflicts of interest. Therefore, any arrangements between staff and enrolled families for babysitting or other services are not sanctioned by the school. The school shall bear no responsibility and will be held harmless for the performance of any agreements between staff and enrolled families. In addition, any such services provided by staff to enrolled families must not be performed during normal school operating hours in order to avoid conflicts of interest.”
“The public version of form 990 is available to the general public upon request.”
“The articles of incorporation are available on the georgia secretary of state website to the general public.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 7931 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE NEST NURSERY SCHOOL IS DEDICATED TO THE EDUCATION AND CARE OF YOUNG CHILDREN. THE NEST NURSERY SCHOOL UPHOLDS AN IMAGE OF THE CHILD AS A POWERFUL, COMPETENT, CAPABLE AND INTEGRAL MEMBER OF THE COMMUNITY. THE SCHOOL FOSTERS A LIFE-LONG LOVE OF LEARNING. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 157 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 718 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 875 |
| IRS990/AllOtherContributionsAmt | 0 | 7826 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TERESA COLE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4045807760 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 797 MORELAND AVE |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | Atlanta |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 30316 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 5047 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 4597 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 15629 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 71710 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 91936 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 340 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1550 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1890 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 14992 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 22818 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2 |
| IRS990/CYOtherExpensesAmt | 0 | 81561 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 316933 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 771 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 257421 |
| IRS990/CYTotalExpensesAmt | 0 | 338982 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 5801 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 339753 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 5365 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 82 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 375 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 457 |
| IRS990/Desc | 0 | THE STAFF OF THE NEST NURSERY SCHOOL IMPROVED THEIR PEDAGOGICAL WORK, CURRICULUM, AND EDUCATIONAL PROCESSES. THEY PROVIDED PROFESSIONAL DEVELOPMENT FOR TEACHERS WHICH FAR EXCEEDED STATE REQUIREMENTS. THEY STRENGTHENED THEIR RELATIONSHIPS WITH PARENTS AND FAMILIES AND MADE STRIDES IN INVOLVING THEM IN THE DAILY LIFE OF THE SCHOOL. THEY BECAME COMMUNITY PARTNERS WITH SEVERAL ORGANIZATIONS WITH REGARDS TO GARDENING, ORGANIC AND WHOLE FOODS, AND NUTRITION IN EARLY CHILDHOOD EDUCATION. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 24 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExcessBusinessHoldingsInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 273325 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 120 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 545 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 665 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 11.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 198 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 407 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 392 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KRISTI CAMERON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TERESA COLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MANDY PALMER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 23474 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 34675 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 32940 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CO-FOUNDER AND PEDAGOGICAL CO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CO-FOUNDER AND ADMINISTRATOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CO-FOUNDER TODDLER EDUCATOR A |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2012 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingAmt | 0 | 14992 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 339753 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 594 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2706 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3300 |
| IRS990/InitialReturnInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 751 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3419 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4170 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 20000 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 37 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 167 |
| IRS990/InterestGrp/TotalAmt | 0 | 204 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 2 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 457 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 914 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1371 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE NEST NURSERY SCHOOL IS DEDICATED TO THE EDUCATION AND CARE OF YOUNG CHILDREN. THE NEST NURSERY SCHOOL UPHOLDS AN IMAGE OF THE CHILD AS A POWERFUL, COMPETENT, CAPABLE AND INTEGRAL MEMBER OF THE COMMUNITY. THE SCHOOL FOSTERS A LIFE-LONG LOVE OF LEARNING. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2043 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 7826 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5557 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 25314 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 30871 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1485 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 6764 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8249 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 116 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 394 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 1809 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 2319 |
| IRS990/OtherExpensesGrp/Desc | 0 | GENERAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | EDUCATIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | FOOD EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | IN-KIND CONTRIBUTIONS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 505 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 979 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 2629 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 1409 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2302 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4462 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 11977 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 6417 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2807 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5441 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14606 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7826 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 25455 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 115963 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 141418 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1088 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3697 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 16963 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 21748 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | TERESA COLE |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 1272 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PRESCHOOL |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 316933 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 316933 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 771 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 316933 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 2043 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 4378 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/DirectContactLegislatorsInd | 0 | false |
| IRS990ScheduleC/Form4720FiledSection4955TaxInd | 0 | false |
| IRS990ScheduleC/GrantsOtherOrganizationsInd | 0 | false |
| IRS990ScheduleC/MailingsMembersInd | 0 | false |
| IRS990ScheduleC/MediaAdvertisementsInd | 0 | false |
| IRS990ScheduleC/NotDescribedSection501c3Ind | 0 | false |
| IRS990ScheduleC/OtherActivitiesInd | 0 | false |
| IRS990ScheduleC/PaidStaffOrManagementInd | 0 | false |
| IRS990ScheduleC/PublicationsOrBroadcastInd | 0 | false |
| IRS990ScheduleC/RalliesDemonstrationsInd | 0 | false |
| IRS990ScheduleC/VolunteersInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 914 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 457 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 1371 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 914 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | false |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | false |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE ENTITY DOES NOT KEEP ANY RECORDS OF THE RACIAL MAKEUP OF THE STUDENTS OR STAFF. HIRING IS BASED ON QUALIFICATIONS, AND ADMISSIONS OF STUDENTS ARE FROM THE WAIT LIST FROM WHICH THERE IS NO INDICIATION OF RACE.THEIR ARE NO SCHOLORSHIPS OFFERED AT THIS TIME. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Record maintenances (Questions 4a, 4b, 4c or 4d) |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE LEADERSHIP TEAM MEETS ON A WEEKLY BASIS. THE LEADERSHIP TEAM IS INTENTIONALLY COMPOSED OF INDIVIDUALS WHO ARE INVESTED IN THE DAILY LIFE OF THE SCHOOL. THEY SHARE DECISION-MAKING AND MAKE EVERY EFFORT TO FIND CONSENSUS. THE LEADERSHIP TEAM IS COMPOSED OF AN ADMINISTRATOR WITH ACCOUNTING TRAINING AND TWO PEDAGOGICAL SPECIALISTS WITH YEARS OF TEACHING EXPERIENCE. THE LEADERSHIP TEAM REVIEWS THE OPERATING STATEMENTS ON A MONTHLY BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EMPLOYEES MUST MANAGE THEIR PERSONAL FINANCIAL AND BUSINESS AFFAIRS TO AVOID CONFLICTS OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST. A CONFLICT OF INTEREST ARISES WHEN AN EMPLOYEE'S PERSONAL INTEREST IN A TRANSACTION, OR AN OBLIGATION S/HE OWES TO SOMEONE ELSE, COMES INTO CONFLICT WITH THE EMPLOYEE'S OBLIGATION TO THE NEST NURSERY SCHOOL OR ITS CLIENTS. IF AN EMPLOYEE IS CONFRONTED WITH A CONFLICT OF INTEREST, S/HE MUST DISCLOSE THE CONFLICT TO A CO-FOUNDER, DESCRIBE THE FACTS GIVING RISE TO THE CONFLICT, AND EXCUSE HER/HIMSELF FROM ANY DELIBERATION OR DECISION WITH RESPECT TO THE TRANSACTION.EMPLOYEES OF THE SCHOOL MAY FROM TIME TO TIME BE ASKED AND/OR DESIRE TO PROVIDE BABYSITTING SERVICES TO THE FAMILIES OF THE SCHOOL. WHILE THE SCHOOL SUPPORTS TEACHERS IN PURSUING OUTSIDE INTERESTS, WORKING RELATIONSHIPS WITH ENROLLED FAMILIES MAY CAUSE CONFLICTS OF INTEREST. THEREFORE, ANY ARRANGEMENTS BETWEEN STAFF AND ENROLLED FAMILIES FOR BABYSITTING OR OTHER SERVICES ARE NOT SANCTIONED BY THE SCHOOL. THE SCHOOL SHALL BEAR NO RESPONSIBILITY AND WILL BE HELD HARMLESS FOR THE PERFORMANCE OF ANY AGREEMENTS BETWEEN STAFF AND ENROLLED FAMILIES. IN ADDITION, ANY SUCH SERVICES PROVIDED BY STAFF TO ENROLLED FAMILIES MUST NOT BE PERFORMED DURING NORMAL SCHOOL OPERATING HOURS IN ORDER TO AVOID CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE PUBLIC VERSION OF FORM 990 IS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ARTICLES OF INCORPORATION ARE AVAILABLE ON THE GEORGIA SECRETARY OF STATE WEBSITE TO THE GENERAL PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990 governing body review Part VI line 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Conflict of interest policy compliance Part VI line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990 availability to public Part VI line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Governing documents etc available to public Part VI line 19 |
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| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | GA |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 30339 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalEmployeeCnt | 0 | 24 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 5801 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 59856 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 273325 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 338982 |
| IRS990/TotalGrossUBIAmt | 0 | 2 |
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| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 28296 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2043 |
| IRS990/TotalOtherCompensationAmt | 0 | 997 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 273325 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 316933 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 91089 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
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| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 339753 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 2 |
| IRS990/TotalVolunteersCnt | 0 | 20 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 30339 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 36 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 164 |
| IRS990/TravelGrp/TotalAmt | 0 | 200 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
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| IRS990/WebsiteAddressTxt | 0 | http://thenestnurseryschool.org/ |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TERESA COLE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIREC |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-09-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | THE NEST NURSERY SCHOOL INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NEST |
| ReturnHeader/Filer/EIN | 0 | 800869545 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 797 MORELAND AVE |
| ReturnHeader/Filer/USAddress/City | 0 | ATLANTA |
| ReturnHeader/Filer/USAddress/State | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 30316 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 581274339 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | BACH JAMES MANSOUR AND COMPANY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | 3885 CRESTWOOD PARKWAY STE 590 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | DULUTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 30096 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6785511014 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-09-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NEAL J BACH |
| ReturnHeader/ReturnTs | 0 | 2014-09-24T09:03:35-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.