Form 990 for tax year 2022

Filed by NEST COMMUNITY LEARNING CENTER.

Totals

Total revenue: $359,677
Total expenses: $489,366
Contributions and grants received: $357,305
Grants paid: $0
Program service revenue: $0
Investment income: $2,372
Other revenue: $0
Total assets, end of year: $72,139
Total liabilities, end of year: $20,635
Net assets or fund balances, end of year: $51,504
Program services expenses (Part IX): $376,675
Management and general expenses: $98,351
Fundraising expenses: $14,340
Program service expenses (Part III): $376,675

Program services were 77.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1a · Federated campaigns

$0
1b · Membership dues

$0
1c · Fundraising events

$119,260
1d · Related organizations

$0
1e · Government grants (contributions)

$0
1f · All other contributions, gifts and grants

$238,045
1g · Noncash contributions included above

$29,865
3 · Investment income

total $2,372 · related or exempt $2,372 · unrelated business $0 · excluded $0
4 · Income from investment of tax-exempt bond proceeds

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
5 · Royalties

total $0 · related or exempt $0 · unrelated business $0 · excluded $0
6c · Rental income or loss

real property $0 · personal property $0
7c · Gain or loss

securities $0 · other assets $0
8a · Fundraising events: gross income

$0
8a · Fundraising events: contributions included on line 1c

$0
8b · Fundraising events: direct expenses

$0
8c · Net income from fundraising events

total $0 · unrelated business $0 · excluded $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $60,000 · program services $35,112 · management and general $20,856 · fundraising $4,032
6 · Compensation of disqualified persons

total $279,904 · program services $227,022 · management and general $46,710 · fundraising $6,172
10 · Payroll taxes

total $26,003 · program services $20,114 · management and general $5,094 · fundraising $795
11b · Fees: legal

total $641 · program services $537 · management and general $87 · fundraising $17
11c · Fees: accounting

total $3,108 · program services $1,819 · management and general $1,080 · fundraising $209
12 · Advertising and promotion

total $2,289 · program services $1,312 · management and general $780 · fundraising $197
13 · Office expenses

total $42,819 · program services $31,616 · management and general $10,561 · fundraising $642
16 · Occupancy

total $11,495 · program services $6,866 · management and general $3,879 · fundraising $750
17 · Travel

total $4,201 · program services $2,461 · management and general $1,458 · fundraising $282
19 · Conferences, conventions and meetings

total $1,939 · program services $1,204 · management and general $616 · fundraising $119
22 · Depreciation, depletion and amortization

total $10,423 · program services $6,100 · management and general $3,623 · fundraising $700
23 · Insurance

total $1,408 · program services $0 · management and general $1,408 · fundraising $0
24a · Other expenses: Mobile Classroom running Costs

total $15,451 · program services $12,827 · management and general $2,199 · fundraising $425
24b · Other expenses: In Kind Expenses

total $29,685 · program services $29,685 · management and general $0 · fundraising $0
24e · All other expenses

total $0 · program services $0

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $9,373 · end of year $3,336
2 · Savings and temporary cash investments

beginning of year $143,118 · end of year -$5,789
4 · Accounts receivable

end of year $55,667
10a · Land, buildings and equipment: cost or other basis

$65,783
10b · Land, buildings and equipment: accumulated depreciation

$46,973
10c · Land, buildings and equipment, net

beginning of year $26,850 · end of year $18,810
11 · Investments: publicly traded securities

beginning of year $17,805 · end of year $115
17 · Accounts payable and accrued expenses

beginning of year $10,292 · end of year $9,931
22 · Loans and payables to officers and key people

end of year $4,826
25 · Other liabilities

beginning of year $5,661 · end of year $5,878
29 · Capital stock, trust principal or current funds

beginning of year $0 · end of year $0
30 · Paid-in or capital surplus, or land, building or equipment fund

beginning of year $0 · end of year $0
31 · Retained earnings, endowment or other funds

beginning of year $181,193 · end of year $51,504

Mission and programs · 2022

Mission

The purpose of the Corporation is to provide nutrition and educational support to children of low income families in a safe environment with the purpose of making a positive impact on the education outcome of such children. Further, the Corporation shall: a. come alongside children of low income families in suburban communities to provide them with nutrition and educational support; b. provide a safe environment for children of low income families to complete homework; and address educational challenges; c. partner with the public school and other community resources to meet the needs of the low income population within their own community.

Activities or mission (Part I)

The purpose of the Corporation is to provide nutrition and educational support to children of low income families in a safe environment with the purpose of making a positive impact on the educational outcome of such children. Further, the Corporation shall: a. come alongside children of low income families in suburban communities to provide them with nutrition and educational support; b. provide a safe environment for children of low income families to complete homework; and address educational challenges; c. partner with the public school and other community resources to meet the needs of the low income population within their own community.

NEST CLC provides free AFTER-SCHOOL programming Monday through Thursday including the following activities: Academic tutoring; Homework help; Wifi access, a printer, and Chromebooks; Books; School supplies (such as pens, pencils, markers, paper) and project supplies; Organized physical activities outdoors to aid in cognitive memory retention; Fresh fruit and other nutritionally sound snacks. INSTRUCTIONAL APPROACH: Unlike a typical classroom or school setting, each NEST student is worked with individually, one on one or in very small groups. NEST's approach is based on individual needs that are categorized on three levels. 1) Some of our students just need a supportive environment in which to get their homework done. We collaborate with the child's school teacher to identify needs. 2) Others need homework help and some skill review or re-teaching. These students are paired with a volunteer who coaches them through their homework, providing positive feedback and encouragement. 3) Still others need one on one targeted tutoring (TT) that focuses on intervention strategies to impact specific skill deficits that align with school teacher identified skill deficits, recommendations, and goals. NEST works closely with Loveland Schools & Clermont North East Schools to identify students who need TT. For example, students who require remediation due to below grade level skills are recommended for TT.

Expenses $230,579
LUNCH, LEARN & PLAY Program: NEST delivers the following free programming and activities via a mobile classroom to five low income locations in Loveland & Clermont North East School Districts. Since the summer of 2017 NEST CLC has provided programming daily, Monday to Thursday, to up to 200 children. Summer activities are essential to maintain and build relationships and trust among the children and families. This program runs for eight weeks during the summer - program components include: Serving fresh fruit and a nutritionally sound lunch; Organized physical activities (e.g. kickball, flag football, games); Individualized grade level skill retention activities and games; A free library including book giveaways; Community visits including the public library, police department, fire department, and other non-profits (e.g. Girl Scouts, sports teams) and local businesses (e.g. Kona Ice).

Expenses $107,658 · Revenue $3,000
NEST's Early Learners Program (ELP) specifically serves children three years old to five years old, the most academically vulnerable in our at-risk child population. The Early Learners Program's entire focus is early academic intervention and mastering school readiness skills. Disadvantaged children are typically two years behind their middle class peers by age five. Children who start behind usually stay behind. This program is offered two mornings a week, two hours a day, in the same neighborhoods as the After-School program. The program is one-on-one and provides high quality academic instruction with a degreed professional and assistants.

Expenses $38,438

As filed on the 2022 return.

Listed in Part VII

Evangeline DeVol

Executive Director

Total calculated

$60,000

From this org

$60,000

From related orgs

$0

Other

$0

Hours/week

55
John Cummins

President

Total calculated

$0

Hours/week

6
Chuck Braddock

Treasurer, Board of Directors

Total calculated

$0

Hours/week

3
Nick Winnenberg

Vice President

Total calculated

$0

Hours/week

6
Karin Eppert

Secretary

Total calculated

$0

Hours/week

4
Charles Ferrer

Board Member

Total calculated

$0

Hours/week

3
Pat Morgan

Board Member

Total calculated

$0

Hours/week

2
Matt Huff

Board Member

Total calculated

$0

Hours/week

2
Laurie Bryant

Board Member

Total calculated

$0

Hours/week

2

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type: form_990
Tax year: 2022
Filed: 25 April 2024
IRS schema version: 2022v5.0
Source object: 202401179349300900

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