Liabilities / Assets
31st percentile
Higher debt load relative to assets than 31% of similar nonprofits.
The Nest Nursery School Inc
EIN 80-0869545 • 501(c)3 • Atlanta, GA
Profile
Dedicated to the education and care of young children. The school upholds an image of the child as a powerful, competent, capable and integral member of the community.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.01x
Liabilities / Revenue
22nd percentile
Higher debt load relative to revenue than 22% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 6.5% of source-year revenue.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
29th percentile
Faster revenue growth than 29% of similar nonprofits.
Balance Sheet
Assets
Down$182,490
Down $119,730 (-40%) from 2023
Liabilities
Up$1,396
Up $1,396 from 2023
Net Assets
Down$181,094
Down $121,126 (-40%) from 2023
Revenue
Down$1,047,139
Down $49,357 (-4.5%) from 2023
Expenses
Down$1,168,265
Down $13,473 (-1.1%) from 2023
Net Income
Down-$121,126
Down $35,884 (-42%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $182,490
- Liabilities
- $1,396
- Net assets
- $181,094
- Revenue
- $1,047,139
- Expenses
- $1,168,265
- Net income
- -$121,126
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 15, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $1,058,880
Mission and Program Overview
Mission
Dedicated to the education and care of young children.
The nest nursery school is a not-for-profit organization that nurtures relationships, curiosity, crtical thinking, empathy and advocacy. We are dedicated to building an understanding of the inequities in early childhood education and to expanding the possibilities for schools.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $302,220 | $181,094 | ▼ $121,126 |
| Savings and Temporary Cash Investments | $159,222 | $99,250 | ▼ $59,972 |
| Cash and Non-Interest-Bearing Accounts | $80,725 | $30,085 | ▼ $50,640 |
| Land, Buildings, and Equipment, Net | $29,367 | $25,405 | ▼ $3,962 |
| Intangible Assets | $20,000 | $20,000 | → $0 |
| Receivables From Officers Etc | $5,156 | $0 | ▼ $5,156 |
| Total Assets | $302,220 | $182,490 | ▼ $119,730 |
| Other Assets Total | $7,750 | $7,750 | → $0 |
| Liabilities | |||
| Other Liabilities | $0 | $1,396 | ▲ $1,396 |
| Total Liabilities | $0 | $1,396 | ▲ $1,396 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $302,220 | $181,094 | ▼ $121,126 |
| Total Liabilities and Net Assets / Fund Balance | $302,220 | $182,490 | ▼ $119,730 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,029 | $4,736 | - |
| Other Land Buildings | $0 | $22,834 | - |
| Leasehold Improvements | $23,376 | $26,988 | - |
| Other Assets Org | $7,750 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Amanda H Palmer | Board Secretary/school Co-director/lead Classroom Teacher | FT | $68,439 | $68,439 |
| Eleanor Walsh | Board Member/director | FT | $60,912 | $60,912 |
| Angela Kristen Cameron | Board President/school Co-director | - | $16,107 | $16,107 |
Board Members and Trustees
| Name | Title |
|---|---|
| Brittany Mosley | Fundraising Chair |
| Carly Alford | Personnell Chair |
| Rachel Replogle | Commnity Representative |
| Sandra Genovese | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $33,860
- Program Service Revenue
- $1,014,683
- Investment Income
- $28
- Other Revenue
- $-1,432
- All Other Contributions
- $2,035
- Change in Net Assets
- $-121,126
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $839,220 |
| Other Expenses | $329,045 |
| Total Fundraising Expense | $7,829 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $560,991 | $51,812 | $0 | $612,803 |
| Occupancy | $169,991 | $0 | $0 | $169,991 |
| Current Officers, Directors, Trustees, and Key Employees | $69,092 | $69,093 | $7,273 | $145,458 |
| Payroll Taxes | $49,934 | $7,580 | $556 | $58,070 |
| Office Expenses | $31,841 | $0 | $0 | $31,841 |
| Other Employee Benefits | $22,889 | $0 | $0 | $22,889 |
| Insurance | $14,370 | $0 | $0 | $14,370 |
| Fees for Services Accounting | $13,577 | $0 | $0 | $13,577 |
| Conferences and Meetings | $9,254 | $0 | $0 | $9,254 |
| Other Expenses | $7,125 | $0 | $0 | $7,125 |
| Depreciation Depletion | $3,963 | $0 | $0 | $3,963 |
| All Other Expenses | $2,867 | $0 | $0 | $2,867 |
| Information Technology | $2,771 | $0 | $0 | $2,771 |
| Advertising | $450 | $0 | $0 | $450 |
| Fees for Services Legal | $153 | $0 | $0 | $153 |
| Travel | $20 | $0 | $0 | $20 |
| Total Functional Expenses | $1,031,951 | $128,485 | $7,829 | $1,168,265 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $11,741 |
| Fundraising Gross Income | $10,309 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Nest Fest | $15,008 | $4,894 | $525 | $4,369 |
| Auction | $13,940 | $3,910 | $11,168 | $-7,258 |
| Total Events | $40,169 | $10,309 | $11,741 | $-1,432 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Children of Board Members | Child of Board Members | Tuition Paying Parents of Children at the School | No | $0 |
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Officers, Directors, Trustees, and Key Employees | $5,156 | $0 | ▼ $5,156 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Payroll Liabilities Payable | $879 |
| Tution Prepayment | $517 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Business relationship with 35% controlled entity
- Yes
- Business relationship with family members
- Yes
- 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
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Line 9
“Kristen cameron 25 york dr. #17 carbondale il 62902”
Filing and Contact Details
Filer
- Filer Name
- The Nest Nursery School Inc
- EIN
- 80-0869545
- Phone
- 6788989554
- Address
- 1040 GRANT STREET SE, ATLANTA, GA 30315
Signing Officer
- Name
- Eleanor Walsh
- Title
- Director
- Phone
- 6788989554
- Signed
- 2025-05-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Eleanor Walsh
- Formed
- 2012
- Legal Domicile
- Ga
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 41
- Volunteers
- 0
Preparer
- Firm
- Mcbride Accounting LLC
- Address
- 1135 HWY 213, COVINGTON, GA 30014
- Preparer
- Veronique a Mcbride
- Phone
- 4044804145
Supplemental Narrative
Additional Explanations
Pt VI, Line 12C
“Form 990 governing body review (Part VI, Line 11b)”
Pt VI, Line 11B
“The Director meets with the members of the board quarterly and the president every other month.”
Pt VI, Line 12C
“Conflict of interest Policy compliance (Part VI, Line 12c)”
Pt VI, Line 12C
“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 the employees personal interest in a transaction, or an obligation s/he owes to somone else, comes into conflict with the employees obligation to the Nest Nursery School or its clients.”
Pt VI, Line 12C
“If an employee is confronted with a conflict of interest, s/he must disclose the conflict to a director or board member, describe the facts giving rise to the conflict, and excuse her/himself from any deliberation or decision with respect to the transaction.”
Pt VI, Line 12C
“Employees of the school may from time to time be asked and/or desire to provide babysitting service 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.”
Pt VI, Line 18
“The public version of Form 990 is available upon request”
Pt VI, Line 19
“The articles of incorporation are available on the Georgia Secretary of State website to the General public”
Pt VIII
“Line 1e: Government grants totaling $86,327 received in FYE 23/24. STABLE Grant received to date is $204,837. Stable Grant was used for qualified expenses which include: personnel costs, rent, utilities, maintenance and insurance.”
Raw XML AppendixShowing 400 of 484 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/ActivityOrMissionDesc | 0 | THE NEST NURSERY SCHOOL IS A NOT-FOR-PROFIT ORGANIZATION THAT NURTURES RELATIONSHIPS, CURIOSITY, CRTICAL THINKING, EMPATHY AND ADVOCACY. WE ARE DEDICATED TO BUILDING AN UNDERSTANDING OF THE INEQUITIES IN EARLY CHILDHOOD EDUCATION AND TO EXPANDING THE POSSIBILITIES FOR SCHOOLS. |
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| 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. |
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| IRS990/MissionDesc | 0 | THE NEST NURSERY SCHOOL IS A NOT-FOR-PROFIT ORGANIZATION THAT NURTURES RELATIONSHIPS, CURIOSITY, CRTICAL THINKING, EMPATHY AND ADVOCACY. WE ARE DEDICATED TO BUILDING AN UNDERSTANDING OF THE INEQUITIES IN EARLY CHILDHOOD EDUCATION AND TO EXPANDING THE POSSIBILITIES FOR SCHOOLS. |
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| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -1432 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -1432 |
| IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 9980 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 169991 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 169991 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 31841 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 31841 |
| IRS990/OfficerMailingAddressInd | 0 | true |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 7750 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 7750 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 22889 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 22889 |
| IRS990/OtherExpensesGrp/Desc | 0 | GENERAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | EDUCATION SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | FOOD EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | STIPEND EXPENSES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 19505 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 5054 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 48104 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 7125 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 19505 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 5054 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 48104 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 7125 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1396 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 51812 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 560991 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 612803 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 556 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7580 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 49934 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 58070 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | ELEANOR WALSH |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PRESCHOOL |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1014683 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 109219 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 206 |
| IRS990/PYOtherExpensesAmt | 0 | 323172 |
| IRS990/PYOtherRevenueAmt | 0 | 13161 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 973910 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -85242 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 858566 |
| IRS990/PYTotalExpensesAmt | 0 | 1181738 |
| IRS990/PYTotalRevenueAmt | 0 | 1096496 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt | 0 | 5156 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -121126 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1015643 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 302220 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 181094 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 159222 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 99250 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2029 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 4736 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 6765 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 23376 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 26988 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 50364 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 7750 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | SECURITY DEPOSIT |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 22834 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 22834 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 879 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 517 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL LIABILITIES PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | TUTION PREPAYMENT |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 25405 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 7750 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1396 |
| 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 | true |
| 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 | SEE SCHEDULE E, PAGE 2, SUPPLEMENTAL INFORMATION The program posts its nondiscriminatory policies at the school. They are also clearly outlined in The Nest Family Handbook which is available on site at the school and on the school website for individuals to review. The nondiscriminatory clause is written as follows: Non-Discrimination. At The Nest Nursery School equal educational opportunities are available for all children, without regard to race, color, creed, national origin, gender, age, ethnicity, religion, disability, or parent/provider political beliefs, marital status, sexual orientation or special needs, or any other consideration made unlawful by federal, state or local laws. Educational programs are designed to meet the varying needs of all students. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | 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 INDICATION OF RACE. RACIAL MAKE UP IS NOT INDICATED ON ANY MATERIALS |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 2 | Received STABLE Grant in prior years and organizations right to receive such grant has never been revoked or suspended. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Line 4d |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Line 6b |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 29860 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 10030 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt | 0 | 10114 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt | 0 | 9716 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 11741 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | AUCTION |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | NEST FEST |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt | 0 | 18 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 18 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 13940 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 15008 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 11221 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 40169 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 3910 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 4894 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt | 0 | 1505 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 10309 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -1432 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt | 0 | 30 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 11723 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 11168 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 525 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt | 0 | 9 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | CHILDREN OF BOARD MEMBERS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | CHILD OF BOARD MEMBERS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | TUITION PAYING PARENTS OF CHILDREN AT THE SCHOOL |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm | 0 | none |
| IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | none |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | ASSISTANCE |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 5128 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | KRISTEN CAMERON |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | FOUNDER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | SEVERAL OF THE BOARD MEMBERS ARE TUITION-PAYING PARENTS OF CHILDREN OF THE SCHOOL. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCH L PART IV |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Form 990 governing body review (Part VI, Line 11b) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Director meets with the members of the board quarterly and the president every other month. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Conflict of interest Policy compliance (Part VI, Line 12c) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 the employees personal interest in a transaction, or an obligation s/he owes to somone else, comes into conflict with the employees obligation to the Nest Nursery School or its clients. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | If an employee is confronted with a conflict of interest, s/he must disclose the conflict to a director or board member, describe the facts giving rise to the conflict, and excuse her/himself from any deliberation or decision with respect to the transaction. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Employees of the school may from time to time be asked and/or desire to provide babysitting service 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 | 6 | The public version of Form 990 is available upon request |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The articles of incorporation are available on the Georgia Secretary of State website to the General public |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Line 1e: Government grants totaling $86,327 received in FYE 23/24. STABLE Grant received to date is $204,837. Stable Grant was used for qualified expenses which include: personnel costs, rent, utilities, maintenance and insurance. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | KRISTEN CAMERON 25 YORK DR. #17 CARBONDALE IL 62902 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt VI, Line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Pt VIII |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part VI, Line 9 |
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