Civic Intelligence

Eagles Nest Christian Home Educators Association Inc.

EIN 92-0503859 • 501(c)3 • Sharpsburg, GA

Pub. 78 Eligible990-N Coverage

Profile

The organization was formed to provide support to home educators who are members in coweta county and surrounding areas by planning social and educational activities and field trips for the students. New and current home educators are also able to get information on topics such as teaching resources and curricula through small groups. The organization also promotes better communication through newsletters, special mailings and phone messages. Classes provided at unity baptist church include high school and middle school subjects taught by accredited tutors and a co-op of parent volunteers teaching electives for middle/elementary students.

PO Box 158Sharpsburg, GA 30277

www.enchea.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

65th percentile

11%

Higher net margin than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

81st percentile

33%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

23%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$141,151

Up $34,904 (+33%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$141,151

Up $34,904 (+33%) from 2023

Revenue

Up

$312,478

Up $57,852 (+23%) from 2023

Expenses

Up

$277,349

Up $39,672 (+17%) from 2023

Net Income

Up

$35,129

Up $18,180 (+107%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2023: $106,247Liabilities 2023: $0Net Assets 2023: $106,2472023Assets 2024: $141,151Liabilities 2024: $0Net Assets 2024: $141,1512024

Highlighted filing

2024

Assets$141,151
Liabilities$0
Net Assets$141,151

Operations Trend

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

$400K$300K$200K$100K$0Revenue 2023: $254,626Expenses 2023: $237,677Net Income 2023: $16,9492023Revenue 2024: $312,478Expenses 2024: $277,349Net Income 2024: $35,1292024

Highlighted filing

2024

Revenue$312,478
Expenses$277,349
Net Income$35,129

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 28, 2025
Return Version
2024v5.0
Gross Receipts
$312,478
Mission and Program Overview

Mission

The organization was formed to provide support to home educators who are members in coweta county and surrounding areas by planning social and educational activities and field trips for the students. New and current home educators are also able to get information on topics such as teaching resources and curricula through small groups. The organization also promotes better communication through newsletters, special mailings and phone messages. Classes provided at unity baptist church include high school and middle school subjects taught by accredited tutors and a co-op of parent volunteers teaching electives for middle/elementary students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$106,247$141,151▲ $34,904
Total Assets$106,247$141,151▲ $34,904
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$106,247$141,151▲ $34,904
Total Net Assets Fund Balance$106,247$141,151▲ $34,904
Total Liabilities and Net Assets / Fund Balance$106,247$141,151▲ $34,904
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin YarbroughChairman
Amy MatkovichBoard Member
Greg MatkovichBoard Member
Jeff MyersBoard Member
Steven IngleBoard Member
Tyra IngleBoard Member
Kelly MyersSecretary
Kelli YarbroughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$556
Program Service Revenue
$311,922
Investment Income
$0
Other Revenue
$0
All Other Contributions
$556
Change in Net Assets
$35,129
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$277,349
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$23,521--$23,521
Fees for Services Other$22,350--$22,350
Occupancy$13,485--$13,485
Other Expenses$6,906--$6,906
Insurance$3,621--$3,621
Office Expenses$3,413--$3,413
Fees for Services Accounting$1,111--$1,111
Fees for Services Legal$355--$355
Total Functional Expenses$277,349$0$0$277,349
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Kevin yarbrough kelli yarbrough chairman treasurer spouse jeff myers kelly myers board member secretary spouse greg matkovich amy matkovich board member board member spouse steven ingle tyra ingle board member board member spouse

Form 990, Page 6, Part VI, Line 6

Membership eligibility is open to christian home educating families in the coweta county area.

Form 990, Page 6, Part VI, Line 7A

The board of directors elects new board members after months of discussions and prayer. We choose a couple who we believe will uphold the bylawas and statement of faith but also has a vested interest in the group as a whole. Once the board decides who to invite, we have a discussion with the prospective couple explaining what the board of directors does for the group. We also explain that the board must present the potential board members to the group as a whole and then wait for 30 days before the couple can officially become board members. This waiting period is so any eagle's nest members may come forward with any complaints as to why they feel that the potential board couple should not serve on eagle's nest board of directors.

Form 990, Page 6, Part VI, Line 7B

Any time we change our bylaws or elect new board members, it is presented to eagle's nest for 30 days so members may have the opportunity to submit complaints, suggestions, etc.

Form 990, Page 6, Part VI, Line 11B

The board reviews and approves the form 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

Each individual discloses to the board chair any personal interests which he or she may have in any matter pending before the organization and refrains from participation in any discussion or decision on such matter. Any new member of the board of directors is provided a copy of the policy at the time of their election on to the board and the policy is reviewed annually by the board at a regularly scheduled meeting.

Form 990, Page 6, Part VI, Line 15B

The board of directors approves compensation.

Form 990, Page 6, Part VI, Line 19

Returns are available upon request.

Filing and Contact Details

Filer

Filer Name
EAGLE'S NEST CHRISTIAN HOME EDUCATO
EIN
92-0503859
Phone
6786758900
Address
PO BOX 158, SHARPSBURG, GA 30277

Signing Officer

Name
Kelli Yarbrough
Title
Treasurer
Phone
6786758900
Signed
2025-05-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Yarbrough
Formed
2022
Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
120

Preparer

Firm
Higgins & Smith LLC
Address
PO BOX 953, NEWNAN, GA 30264-0953
Preparer
Timothy S Higgins
Phone
7706832727
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization was formed to provide support to home educators who are members in coweta county and surrounding areas by planning social and educational activities and field trips for the students. New and current home educators are also able to get information on topics such as teaching resources and curricula through small groups. The organization also promotes better communication through newsletters, special mailings and phone messages. Classes provided at unity baptist church include high school and middle school subjects taught by accredited tutors and a co-op of parent volunteers teaching electives for middle/elementary students.

Form 990, Page 2, Part III, Line 4D

Roundup, held in the fall, is the time for registration. Info is provided to homeschool families on how to get started and what is offered by the association. Families meet in small groups for social and/or structured time, which helps with communication throughout the association and new homeschool contacts can receive help in choosing curriculum and teaching resources. The association administers member lists.

Form 990, Part XI, Line 9

Prior period adjustment -225

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION WAS FORMED TO PROVIDE SUPPORT TO HOME EDUCATORS WHO ARE MEMBERS IN COWETA COUNTY AND SURROUNDING AREAS BY PLANNING SOCIAL AND EDUCATIONAL ACTIVITIES AND FIELD TRIPS FOR THE STUDENTS. NEW AND CURRENT HOME EDUCATORS ARE ALSO ABLE TO GET INFORMATION ON TOPICS SUCH AS TEACHING RESOURCES AND CURRICULA THROUGH SMALL GROUPS. THE ORGANIZATION ALSO PROMOTES BETTER COMMUNICATION THROUGH NEWSLETTERS, SPECIAL MAILINGS AND PHONE MESSAGES. CLASSES PROVIDED AT UNITY BAPTIST CHURCH INCLUDE HIGH SCHOOL AND MIDDLE SCHOOL SUBJECTS TAUGHT BY ACCREDITED TUTORS AND A CO-OP OF PARENT VOLUNTEERS TEACHING ELECTIVES FOR MIDDLE/ELEMENTARY STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ROUNDUP, HELD IN THE FALL, IS THE TIME FOR REGISTRATION. INFO IS PROVIDED TO HOMESCHOOL FAMILIES ON HOW TO GET STARTED AND WHAT IS OFFERED BY THE ASSOCIATION. FAMILIES MEET IN SMALL GROUPS FOR SOCIAL AND/OR STRUCTURED TIME, WHICH HELPS WITH COMMUNICATION THROUGHOUT THE ASSOCIATION AND NEW HOMESCHOOL CONTACTS CAN RECEIVE HELP IN CHOOSING CURRICULUM AND TEACHING RESOURCES. THE ASSOCIATION ADMINISTERS MEMBER LISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2KEVIN YARBROUGH KELLI YARBROUGH CHAIRMAN TREASURER SPOUSE JEFF MYERS KELLY MYERS BOARD MEMBER SECRETARY SPOUSE GREG MATKOVICH AMY MATKOVICH BOARD MEMBER BOARD MEMBER SPOUSE STEVEN INGLE TYRA INGLE BOARD MEMBER BOARD MEMBER SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERSHIP ELIGIBILITY IS OPEN TO CHRISTIAN HOME EDUCATING FAMILIES IN THE COWETA COUNTY AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS ELECTS NEW BOARD MEMBERS AFTER MONTHS OF DISCUSSIONS AND PRAYER. WE CHOOSE A COUPLE WHO WE BELIEVE WILL UPHOLD THE BYLAWAS AND STATEMENT OF FAITH BUT ALSO HAS A VESTED INTEREST IN THE GROUP AS A WHOLE. ONCE THE BOARD DECIDES WHO TO INVITE, WE HAVE A DISCUSSION WITH THE PROSPECTIVE COUPLE EXPLAINING WHAT THE BOARD OF DIRECTORS DOES FOR THE GROUP. WE ALSO EXPLAIN THAT THE BOARD MUST PRESENT THE POTENTIAL BOARD MEMBERS TO THE GROUP AS A WHOLE AND THEN WAIT FOR 30 DAYS BEFORE THE COUPLE CAN OFFICIALLY BECOME BOARD MEMBERS. THIS WAITING PERIOD IS SO ANY EAGLE'S NEST MEMBERS MAY COME FORWARD WITH ANY COMPLAINTS AS TO WHY THEY FEEL THAT THE POTENTIAL BOARD COUPLE SHOULD NOT SERVE ON EAGLE'S NEST BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANY TIME WE CHANGE OUR BYLAWS OR ELECT NEW BOARD MEMBERS, IT IS PRESENTED TO EAGLE'S NEST FOR 30 DAYS SO MEMBERS MAY HAVE THE OPPORTUNITY TO SUBMIT COMPLAINTS, SUGGESTIONS, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EACH INDIVIDUAL DISCLOSES TO THE BOARD CHAIR ANY PERSONAL INTERESTS WHICH HE OR SHE MAY HAVE IN ANY MATTER PENDING BEFORE THE ORGANIZATION AND REFRAINS FROM PARTICIPATION IN ANY DISCUSSION OR DECISION ON SUCH MATTER. ANY NEW MEMBER OF THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE POLICY AT THE TIME OF THEIR ELECTION ON TO THE BOARD AND THE POLICY IS REVIEWED ANNUALLY BY THE BOARD AT A REGULARLY SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE BOARD OF DIRECTORS APPROVES COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9RETURNS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10PRIOR PERIOD ADJUSTMENT -225
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XI, LINE 9
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY S HIGGINS
ReturnHeader/ReturnTs02025-05-29T08:43:37-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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