Civic Intelligence

The Nest School

EIN 81-4142892 • 501(c)3 • Los Angeles, CA

Profile

Our mission at the nest school is to support each individual child in building a foundation for life long learning. We provide a montessori program which supports the emotional, intellectual, physical and social development of the whole child by addressing the uniqueness of each child in a nurturing, emotionally secure and academically excellent environment.

103 North Anita AvenueLos Angeles, CA 90049

thenestschool.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.45x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.93x

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

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

Net Margin

95th percentile

74%

Higher net margin than 95% of similar nonprofits.

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

Top Officer Pay

70th percentile

$3,958

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

99th percentile

338%

Faster asset growth than 99% of similar nonprofits.

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

Revenue Growth

97th percentile

227%

Faster revenue growth than 97% of similar nonprofits.

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

Assets

Up

$6,301,762

Up $4,864,591 (+338%) from 2023

Liabilities

Up

$2,836,349

Up $2,488,472 (+715%) from 2023

Net Assets

Up

$3,465,413

Up $2,376,119 (+218%) from 2023

Revenue

Up

$3,036,816

Up $2,108,135 (+227%) from 2023

Expenses

Down

$797,357

Down $6,460 (-0.8%) from 2023

Net Income

Up

$2,239,459

Up $2,114,595 (+1694%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2017: $119,399Liabilities 2017: $26,037Net Assets 2017: $93,3622017Assets 2018: $655,608Liabilities 2018: $235,446Net Assets 2018: $420,1622018Assets 2019: $997,971Liabilities 2019: $349,704Net Assets 2019: $648,2672019Assets 2021: $1,142,164Liabilities 2021: $371,912Net Assets 2021: $770,2522021Assets 2022: $1,230,147Liabilities 2022: $359,357Net Assets 2022: $870,7902022Assets 2023: $1,437,171Liabilities 2023: $347,877Net Assets 2023: $1,089,2942023Assets 2024: $6,301,762Liabilities 2024: $2,836,349Net Assets 2024: $3,465,4132024

Highlighted filing

2024

Assets$6,301,762
Liabilities$2,836,349
Net Assets$3,465,413

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Revenue 2017: $128,500Expenses 2017: $35,138Net Income 2017: $93,3622017Revenue 2018: $771,575Expenses 2018: $444,775Net Income 2018: $326,8002018Revenue 2019: $743,783Expenses 2019: $516,584Net Income 2019: $227,1992019Revenue 2021: $622,492Expenses 2021: $563,286Net Income 2021: $59,2062021Revenue 2022: $823,753Expenses 2022: $594,732Net Income 2022: $229,0212022Revenue 2023: $928,681Expenses 2023: $803,817Net Income 2023: $124,8642023Revenue 2024: $3,036,816Expenses 2024: $797,357Net Income 2024: $2,239,4592024

Highlighted filing

2024

Revenue$3,036,816
Expenses$797,357
Net Income$2,239,459

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 14, 2025
Return Version
2023v6.0
Gross Receipts
$3,036,816
Mission and Program Overview

Mission

Our mission at the nest school is to support each individual child in building a foundation for life long learning. We provide a montessori program which supports the emotional, intellectual, physical and social development of the whole child by addressing the uniqueness of each child in a nurturing, emotionally secure and academically excellent envioronment.

Our mission at the nest school is to support each individual child in building a foundation for life long learning. We provide a montessori program which supports the emotional, intellectual, physical and social development of the whole child by addressing the uniqueness of each child in a nurturing, emotionally secure and academically excellent environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,911$5,024,054▲ $5,019,143
Cash and Non-Interest-Bearing Accounts$215,758$709,517▲ $493,759
Investments in Publicly Traded Securities$1,147,242$429,764▼ $717,478
Accounts Receivable$54,260$120,427▲ $66,167
Total Assets$1,437,171$6,301,762▲ $4,864,591
Other Assets Total$15,000$18,000▲ $3,000
Liabilities
Mortgage Notes Payable Secured by Investment Property-$2,487,206-
Deferred Revenue$342,400$323,600▼ $18,800
Accounts Payable and Accrued Expenses$5,477$25,543▲ $20,066
Total Liabilities$347,877$2,836,349▲ $2,488,472
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,089,294$3,465,413▲ $2,376,119
Total Net Assets Fund Balance$1,089,294$3,465,413▲ $2,376,119
Total Liabilities and Net Assets / Fund Balance$1,437,171$6,301,762▲ $4,864,591

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,747,200-$3,747,200
Buildings$1,273,876-$1,273,876
Equipment$2,978$7,018$9,996
Leasehold Improvements$0$25,000-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tara R RubinPresident & DirectorFT$131,148$25,775$156,923
Omid KheiltashCo-director & SecretaryPT$103,739$4,747$108,486

Board Members and Trustees

NameTitle
Behdad EghbaliBoard Member
Bo ShanBoard Member
Jennifer GarnerBoard Member
Kristina BrittenhamBoard Member
Peter EarlyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,479,300
Program Service Revenue
$525,330
Investment Income
$31,752
Other Revenue
$434
All Other Contributions
$2,479,300
Change in Net Assets
$2,239,459

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,036,816
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$70,771
Total Revenue per Audited Statements
$3,107,587
Total Revenue per Form 990
$3,036,816
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$410,590
Other Expenses$386,767
Total Fundraising Expense$21,472
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$198,974$76,747$8,527$284,248
Occupancy$168,000$64,800$7,200$240,000
Other Salaries and Wages$63,976$24,677$2,742$91,395
Fees for Services Other$24,856$1,751$84$26,691
Payroll Taxes$17,631$6,800$756$25,187
Insurance$10,309$3,975$442$14,726
Fees for Services Accounting-$12,833-$12,833
Office Expenses$3,794$1,463$163$5,420
Pension Plan Contributions$3,773$1,455$162$5,390
Depreciation Depletion$3,691$1,424$158$5,273
Other Employee Benefits$3,059$1,180$131$4,370
Advertising$3,170$1,172-$4,342
Other Expenses$3,601$4,642$516$3,601
Travel$632--$632
Total Functional Expenses$567,650$208,235$21,472$797,357

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$797,357
Total Expenses per Audited Statements$797,357
Total Expenses per Form 990$797,357
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Behdad EghbaliBoard MemberBEHDAD EGHBALI IS THE PRINCIPAL OFFICER OF AN INVESTMENT FIRM WHICH LENDED NEST SCHOOL $2 MILLION TO CLOSE ESCROW ON THE BUIDLING IT PURCHASED DURING THE YEAR ENDED JUNE 30, 2024. THE LOAN WAS REFINANCED SHORTLY AFTER THE PURCHASE BY ANOTHER BANK. TOTAL INTEREST PAID ON THE SHORT TERM LOAN WAS $22,652 DURING THE YEAR ENDED JUNE 30, 2024.No$2,000,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
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
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, Section A, Line 2

Two board members are related as they're brother and sister in laws.

Form 990, Part VI, Section A, Line 8A

The organization contemporaneously documents the meetings held and written actions undertaken during the year by the governing body.

Form 990, Part VI, Section A, Line 8B

The organization contemporaneously documents the meetings held and written actions undertaken during the year. The committee has no authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed by the board of directors prior to filing the tax return.

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

The members of the board review and sign a conflict of interest policy annually.

Form 990, Part VI, Section B, Line 15A

The board reviews and approves compensation for the executive director. No adjustments can be made without board approval.

Form 990, Part VI, Section C, Line 19

No other documents available to the public

Filing and Contact Details

Filer

Filer Name
The Nest School
EIN
81-4142892
Phone
3107340305
Address
815 SAN VICENTE BLVD, SANTA MONICA, CA 90402

Signing Officer

Name
Tara R Rubin
Title
President
Phone
3104033774
Signed
2025-10-14

Organization Details

Principal Officer
Tara R Rubin
Formed
2017
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
5
Employees
3
Volunteers
5

Preparer

Firm
Quigley & Miron
Address
3580 WILSHIRE BLVD 1755, LOS ANGELES, CA 90010
Preparer
John Bovard Miron
Phone
2136393550
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization's audit committee has responsibility for the oversight of the audit of its financial statements and selection of the independent auditor, subject to the approval of the board of directors. ++

Financial Statement Notes

PART X, LINE 2:

Accounting standards require an organization to evaluate its tax positions and provide for a liability for any positions that would not be considered 'more likely than not' to be upheld under a tax authority examination. Management has evaluated its tax positions and has concluded that a provision for a tax liability is not necessary at fiscal year end. Generally, the organization's information returns remain open for examination for a period of three (federal) or four (state of california) years from the date of filing.

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IRS990/ActivityOrMissionDesc0OUR MISSION AT THE NEST SCHOOL IS TO SUPPORT EACH INDIVIDUAL CHILD IN BUILDING A FOUNDATION FOR LIFE LONG LEARNING. WE PROVIDE A MONTESSORI PROGRAM WHICH SUPPORTS THE EMOTIONAL, INTELLECTUAL, PHYSICAL AND SOCIAL DEVELOPMENT OF THE WHOLE CHILD BY ADDRESSING THE UNIQUENESS OF EACH CHILD IN A NURTURING, EMOTIONALLY SECURE AND ACADEMICALLY EXCELLENT ENVIRONMENT.
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IRS990/Desc0THE NEST SCHOOL IS A NON-PROFIT MONTESSORI PRESCHOOL SERVING CHILDREN AGED 2 YEARS 6 MONTHS TO 5 YEARS IN AN INTIMATE RESIDENTIAL SETTING. TECHNICALLY CLASSIFIED AS A FAMILY CHILD CARE HOME, THE NEST IS A SMALL-BY-DESIGN PROGRAM THAT PROVIDES QUALITY INDIVIDUALIZED EARLY CHILDHOOD INSTRUCTION FOR ITS 20 CHILDREN. THE OFFERING INCLUDES A HALF DAY MORNING PROGRAM, A HALF DAY AFTERNOON PROGRAM, AND A FULL DAY PROGRAM RESERVED FOR CHILDREN IN THEIR FINAL YEAR OF PRESCHOOL.THE NEST'S MISSION IS TO SUPPORT EACH INDIVIDUAL CHILD IN BUILDING A FOUNDATION FOR LIFELONG LEARNING AND BELIEVE IN A WHOLISTIC, DEVELOPMENTALLY APPROPRIATE, AND CHILD CENTRIC APPROACH THAT EMPHASIZES EACH STUDENT'S COGNITIVE, SOCIAL/EMOTIONAL, AND PHYSICAL DEVELOPMENT. EDUCATORS AND FAMILIES WORK TOGETHER TO FOSTER CONNECTIONS BETWEEN HOME AND SCHOOL. INVOLVEMENT IS INTENTIONAL, COMMUNICATION IS OPEN AND AMPLE, AND GOALS ARE SHARED.THE SCHOOL COMPLETED ITS 7TH YEAR, MAINTAINING STEADY ENROLLMENT FIGURES, ROBUST FUNDRAISING THANKS TO THE GENEROSITY OF ITS SCHOOL COMMUNITY, AND THE SAME EMPLOYEES SINCE THE SCHOOL INCEPTION. IN ADDITION TO THE ENRICHMENT OFFERINGS OF MUSIC, PE, YOGA, AND ART, THE SCHOOL ALSO ADDED A ONCE A WEEK MARTIAL ARTS CLASS.
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IRS990/MissionDesc0OUR MISSION AT THE NEST IS TO SUPPORT EACH INDIVIDUAL CHILD IN BUILDING A FOUNDATION FOR LIFELONG LEARNING. WE BELIEVE IN A WHOLISTIC, DEVELOPMENTALLY APPROPRIATE, AND CHILD CENTRIC APPROACH THAT EMPHASIZES EACH STUDENT'S COGNITIVE, SOCIAL/EMOTIONAL, AND PHYSICAL DEVELOPMENT. EDUCATORS AND FAMILIES WORK TOGETHER TO FOSTER CONNECTIONS BETWEEN HOME AND SCHOOL. INVOLVEMENT IS INTENTIONAL, COMMUNICATION IS OPEN AND AMPLE, AND GOALS ARE SHARED.
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03059
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04370
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt0591
IRS990/OtherExpensesGrp/FundraisingAmt1516
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05316
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14642
IRS990/OtherExpensesGrp/ProgramServicesAmt036367
IRS990/OtherExpensesGrp/ProgramServicesAmt113782
IRS990/OtherExpensesGrp/ProgramServicesAmt212035
IRS990/OtherExpensesGrp/ProgramServicesAmt33601
IRS990/OtherExpensesGrp/TotalAmt036367
IRS990/OtherExpensesGrp/TotalAmt119689
IRS990/OtherExpensesGrp/TotalAmt217193
IRS990/OtherExpensesGrp/TotalAmt33601
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0434
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0434
IRS990/OtherRevenueTotalAmt0434
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02742
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt024677
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt063976
IRS990/OtherSalariesAndWagesGrp/TotalAmt091395
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0756
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06800
IRS990/PayrollTaxesGrp/ProgramServicesAmt017631
IRS990/PayrollTaxesGrp/TotalAmt025187
IRS990/PensionPlanContributionsGrp/FundraisingAmt0162
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01455
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03773
IRS990/PensionPlanContributionsGrp/TotalAmt05390
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0TARA R RUBIN
IRS990/PriorPeriodAdjustmentsAmt065889
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0TUITION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1MATERIALS FEE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2APPLICATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0476280
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt142000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0476280
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt142000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27050
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0385040
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt015921
IRS990/PYOtherExpensesAmt0358186
IRS990/PYOtherRevenueAmt0320
IRS990/PYProgramServiceRevenueAmt0527400
IRS990/PYRevenuesLessExpensesAmt0124864
IRS990/PYSalariesCompEmpBnftPaidAmt0445631
IRS990/PYTotalExpensesAmt0803817
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0928681
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02239459
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0525330
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01273876
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01273876
IRS990ScheduleD/EquipmentGrp/BookValueAmt02978
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07018
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09996
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0797357
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt03747200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt03747200
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt025000
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt025000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt070771
IRS990ScheduleD/RevenueNotReportedAmt070771
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03036816
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING STANDARDS REQUIRE AN ORGANIZATION TO EVALUATE ITS TAX POSITIONS AND PROVIDE FOR A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED 'MORE LIKELY THAN NOT' TO BE UPHELD UNDER A TAX AUTHORITY EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT A PROVISION FOR A TAX LIABILITY IS NOT NECESSARY AT FISCAL YEAR END. GENERALLY, THE ORGANIZATION'S INFORMATION RETURNS REMAIN OPEN FOR EXAMINATION FOR A PERIOD OF THREE (FEDERAL) OR FOUR (STATE OF CALIFORNIA) YEARS FROM THE DATE OF FILING.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05024054
IRS990ScheduleD/TotalExpensesPerForm990Amt0797357
IRS990ScheduleD/TotalRevenuePerForm990Amt03036816
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03107587
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0797357
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE NEST SCHOOL DISTRIBUTES ITS NON DISCRIMINATORY POLICY TO ALL STUDENTS AND FAMILIES THROUGH ENROLLMENT APPLICATIONS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0131148
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt06938
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt018837
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TARA R RUBIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0156923
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0BEHDAD EGHBALI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt02000000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0BEHDAD EGHBALI IS THE PRINCIPAL OFFICER OF AN INVESTMENT FIRM WHICH LENDED NEST SCHOOL $2 MILLION TO CLOSE ESCROW ON THE BUIDLING IT PURCHASED DURING THE YEAR ENDED JUNE 30, 2024. THE LOAN WAS REFINANCED SHORTLY AFTER THE PURCHASE BY ANOTHER BANK. TOTAL INTEREST PAID ON THE SHORT TERM LOAN WAS $22,652 DURING THE YEAR ENDED JUNE 30, 2024.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO BOARD MEMBERS ARE RELATED AS THEY'RE BROTHER AND SISTER IN LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENTS THE MEETINGS HELD AND WRITTEN ACTIONS UNDERTAKEN DURING THE YEAR BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENTS THE MEETINGS HELD AND WRITTEN ACTIONS UNDERTAKEN DURING THE YEAR. THE COMMITTEE HAS NO AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE MEMBERS OF THE BOARD REVIEW AND SIGN A CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR. NO ADJUSTMENTS CAN BE MADE WITHOUT BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION'S AUDIT COMMITTEE HAS RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT AUDITOR, SUBJECT TO THE APPROVAL OF THE BOARD OF DIRECTORS. ++
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00

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