Civic Intelligence

The Nest School

990 • Fiscal year 2018 • EIN 81-4142892

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

103 North Anita AvenueLos Angeles, CA 90049

(424) 256-2731

Siviq Scores

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

Liabilities / Assets

80th percentile

0.36x

Higher debt load relative to assets than 80% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

80th percentile

0.31x

Higher debt load relative to revenue than 80% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

89th percentile

42%

Higher net margin than 89% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

83rd percentile

$84,000

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 10.9% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

98th percentile

449%

Faster asset growth than 98% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

99th percentile

500%

Faster revenue growth than 99% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$655,608

Up $536,209 (+449%) from 2017

Net Assets

Up

$420,162

Up $326,800 (+350%) from 2017

Liabilities

Up

$235,446

Up $209,409 (+804%) from 2017

Revenue

Up

$771,575

Up $643,075 (+500%) from 2017

Expenses

Up

$444,775

Up $409,637 (+1166%) from 2017

Net Income

Up

$326,800

Up $233,438 (+250%) from 2017

Historical Trend

Balance Sheet Trend

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

$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

2018

Assets$655,608
Liabilities$235,446
Net Assets$420,162

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$771,575
Expenses$444,775
Net Income$326,800
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.2
Gross Receipts
$771,575
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
Cash and Non-Interest-Bearing Accounts$119,399$599,344▲ $479,945
Cap Stk Tr Prin Current Funds$93,362$420,162▲ $326,800
Accounts Receivable-$35,400-
Land, Buildings, and Equipment, Net-$4,639-
Prepaid Expenses and Deferred Charges-$1,221-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$119,399$655,608▲ $536,209
Other Assets Total-$15,004-
Liabilities
Deferred Revenue-$232,940-
Other Liabilities$25,897$2,366▼ $23,531
Accounts Payable and Accrued Expenses$140$140→ $0
Total Liabilities$26,037$235,446▲ $209,409
Net Assets / Fund Balance
Total Net Assets Fund Balance$93,362$420,162▲ $326,800
Total Liabilities and Net Assets / Fund Balance$119,399$655,608▲ $536,209

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,639$516$5,155
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tara R RubinPresidentFT$84,000$84,000
Omid KheiltashCo-directorPT$68,000$68,000

Board Members and Trustees

NameTitle
Dorothy F MenziesBoard Member
Jennifer GarnerBoard Member
Scott StuberBoard Member
Kristina BrittenhamSecretary
Peter EarlyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$297,175
Program Service Revenue
$293,900
Investment Income
$0
Other Revenue
$180,500
Change in Net Assets
$326,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$244,249
Salaries, Compensation, and Employee Benefits$200,526
Total Fundraising Expense$40,291
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$84,000$68,000-$152,000
Occupancy-$111,900-$111,900
Other Salaries and Wages$33,000--$33,000
Insurance$15,350$11,913$1,949$29,212
All Other Expenses$178$19,872$3,341$23,391
Payroll Taxes$8,858$6,085$583$15,526
Other Expenses$10,405$8,955$76$8,955
Fees for Services Accounting$1,585$5,774-$7,359
Advertising$847$1,018$1,120$2,985
Depreciation Depletion-$516-$516
Fees for Services Other-$225$200$425
Total Functional Expenses$170,226$234,258$40,291$444,775
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$180,500
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Event$273,050$180,500-$180,500
Total Events$273,050$180,500-$180,500
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Payable$2,023
Credit Card Payable$343
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

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

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
The Nest School
EIN
81-4142892
Phone
4242562731
Address
103 NORTH ANITA AVENUE, LOS ANGELES, CA 90049

Signing Officer

Name
Tara R Rubin
Title
President
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tara R Rubin
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
Shael B Jacobson CPA
Address
9107 Wilshire Blvd Suite 450, Beverly Hills, CA 90210
Preparer
Shael B Jacobson CPA
Phone
3104755910
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2288200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2288200
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0326800
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0293900
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt04639
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0516
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05155
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0343
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12023
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04639
IRS990ScheduleD/TotalLiabilityAmt02366
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt092550
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt092550
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPRING EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0273050
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0273050
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0180500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0180500
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0180500
IRS990ScheduleG/LicensedStatesCd0CA
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING THE TAX RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0119399
IRS990/TotalAssetsEOYAmt0655608
IRS990/TotalAssetsGrp/BOYAmt0119399
IRS990/TotalAssetsGrp/EOYAmt0655608
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0297175
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt040291
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0234258
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0170226
IRS990/TotalFunctionalExpensesGrp/TotalAmt0444775
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026037
IRS990/TotalLiabilitiesEOYAmt0235446
IRS990/TotalLiabilitiesGrp/BOYAmt026037
IRS990/TotalLiabilitiesGrp/EOYAmt0235446
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt093362
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0420162
IRS990/TotalProgramServiceExpensesAmt0170226
IRS990/TotalProgramServiceRevenueAmt0293900
IRS990/TotalReportableCompFromOrgAmt0152000
IRS990/TotalRevenueGrp/ExclusionAmt0180500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0293900
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0771575
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0119399
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0655608
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0103 NORTH ANITA AVE
IRS990/USAddress/CityNm0LOS ANGELES
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090049
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0THENESTSCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TARA R RUBIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE NEST SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0NEST
ReturnHeader/Filer/EIN0814142892
ReturnHeader/Filer/PhoneNum04242562731
ReturnHeader/Filer/USAddress/AddressLine1Txt0103 NORTH ANITA AVENUE
ReturnHeader/Filer/USAddress/CityNm0LOS ANGELES
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA

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