Nest's mission is to prevent all forms of violence and harm while nurturing mental wellness among young people.

501(c)(3) charity; gifts are tax-deductible.
87¢ of each $1 spent went to programs.
$178K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $100K a year · 17% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$178K
to officers and key staff · 22% of spending
Worth a look: pay to officers and key staff is 22% of spending; over 20%.
Pt VII · Sec A
<1 mo
of spending, in cash
Concern: 0.0 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$298K
×36 of total assets
Concern: liabilities are 3600% of assets; over 80%.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$513K
-22% vs prior year
Spent
$810K
To programs
87%
Net assets
−$289K
By yearFY2020–FY2025
Revenue
$513K
FY2023▼ -22%
Tap a bar for its year
Revenue by fiscal year
FY2020$415K
FY2021$749K
FY2022$658K
FY2023$513K
FY2024$789K
FY2025$335K
Expenses
$810K
FY2023▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$541K
FY2021$683K
FY2022$879K
FY2023$810K
FY2024$675K
FY2025$471K
Net assets
−$289K
FY2023▼ -3080%
Tap a bar for its year
Net assets by fiscal year
FY2020$164K
FY2021$232K
FY2022$10K
FY2023−$289K
FY2024−$175K
FY2025−$310K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $706K Management & general 13% · $104K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $178K paid to officers and key staff.

Part VII, Section A · reportable compensation
$177,700Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Elizabeth Spears—$228,800$177,700$175,500$175,500$152,500
Libby Spears$110,571—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Nest Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Educates and empowers youth, caregivers, and communities to prevent child sexual exploitation and trafficking.

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Provided by the organization

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2 programs · $706K · in their own filed words · FY2023
01

See attached statement

$706Kprogram expense
02

2023 we engaged with various experts and specialists in research, content development and curricula review to ensure an interdisciplinary lens is reflected throughout the work.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$50K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$513K
Ln 12
Gifts and grantsLn 1h$418K
Fees for servicesLn 2g$95K
Money outPt IX
$810K
Ln 25
Programscol B$706K
Managementcol C$104K
Owns and owesPt X
−$289K
net assets · Ln 32
Cash and savingsLn 1–2$2K
Total assetsLn 16$9K
LiabilitiesLn 26$298K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$418K
Government grantsLn 1e$415K
Fees for servicesLn 2g$95K
Total revenueLn 12$513K
Assets in detailPt X, end of year
CashLn 1$2K
Cash and savings togetherLn 1–2$2K
Land, buildings, equipmentLn 10c$2K
Total assetsLn 16$9K
LiabilitiesLn 26$298K
Net assetsLn 32−$289K
OperationsPt I, VI
EmployeesI 51
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$191K$2K
Land, buildings, equipmentLn 10c$5K$2K
Total assetsLn 16$195K$9K
LiabilitiesLn 26$186K$298K
Net assetsLn 32$10K−$289K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$178K$142K$36K$0
Other salaries and wagesLn 7$38K$35K$4K$0
Other employee benefitsLn 9$22K$19K$3K$0
Payroll taxesLn 10$17K$14K$3K$0
Accounting feesLn 11c$7K$0$7K$0
Advertising and promotionLn 12$15K$15K$0$0
Office expensesLn 13$22K$19K$2K$0
Information technologyLn 14$6K$2K$3K$0
OccupancyLn 16$10K$0$10K$0
TravelLn 17$151K$151K$0$0
InterestLn 20$22K$0$22K$0
Depreciation, depletion and amortizationLn 22$2K$2K$0$0
InsuranceLn 23$4K$0$4K$0
Other expenses (24a–d)Ln 24$299K$295K$4K$0
All other expensesLn 24e$16K$12K$4K$0
Total functional expensesLn 25$810K$706K$104K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $335K$471K−$135K−$310K 990 PDF
FY2024 $789K$675K$114K−$175K 990 PDF
FY2023 Viewing $513K$810K−$297K−$289K 990 PDF
FY2022 $658K$879K−$221K$10K 990 PDF
FY2021 $749K$683K$66K$232K 990 PDF
FY2020 $415K$541K−$126K$164K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $512,804 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $541,591$417,534
I-9 Program service revenuePrior year $116,372$95,270
I-10 Investment income$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $657,963$512,804
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $319,521$254,786
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $559,148$554,933
I-18 Total expensesPrior year $878,669$809,719
I-19 Revenue less expensesPrior year −$220,706−$296,915
Part VI · Governance 5 of 5 board members independent, no flags
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $512,804 across 6 lines filed
VIII-1e Government grants$414,678
VIII-1f All other contributions, gifts and grants$2,856
VIII-1h Total contributions, gifts and grants$417,534
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$95,270
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $95,270 · Unrelated business $0 · Excluded from tax $0$512,804
Part IX · Statement of functional expenses $809,719 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $142,160 · Management $35,540 · Fundraising $0$177,700
IX-7 Other salaries and wagesPrograms $34,608 · Management $3,845 · Fundraising $0$38,453
IX-9 Other employee benefitsPrograms $18,600 · Management $3,337 · Fundraising $0$21,937
IX-10 Payroll taxesPrograms $13,858 · Management $2,838 · Fundraising $0$16,696
IX-11c Accounting feesPrograms $0 · Management $7,354 · Fundraising $0$7,354
IX-12 Advertising and promotionPrograms $15,451 · Management $0 · Fundraising $0$15,451
IX-13 Office expensesPrograms $19,240 · Management $2,275 · Fundraising $0$21,515
IX-14 Information technologyPrograms $2,371 · Management $3,385 · Fundraising $0$5,756
IX-16 OccupancyPrograms $0 · Management $10,413 · Fundraising $0$10,413
IX-17 TravelPrograms $150,948 · Management $0 · Fundraising $0$150,948
IX-20 InterestPrograms $0 · Management $21,887 · Fundraising $0$21,887
IX-22 Depreciation, depletion and amortizationPrograms $2,406 · Management $0 · Fundraising $0$2,406
IX-23 InsurancePrograms $0 · Management $4,260 · Fundraising $0$4,260
IX-24 Other expenses (24a–d)Programs $294,754 · Management $4,424 · Fundraising $0$299,178
IX-24e All other expensesPrograms $11,696 · Management $4,069 · Fundraising $0$15,765
IX-25 Total functional expensesPrograms $706,092 · Management $103,627 · Fundraising $0$809,719
Part X · Balance sheet $8,507 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $190,521$1,585
X-4 Accounts receivable$4,976
X-10c Land, buildings and equipment, netStart of year $4,775$1,946
X-16 Total assetsStart of year $195,296$8,507
X-17 Accounts payable and accrued expensesStart of year $35,483$134,951
X-25 Other liabilities$0
X-26 Total liabilitiesStart of year $185,589$297,731
X-27 Net assets without donor restrictionsStart of year $9,707−$289,224
X-32 Total net assets or fund balancesStart of year $9,707−$289,224
X-33 Total liabilities and net assetsStart of year $195,296$8,507
Part XI · Reconciliation of net assets −$289,224 net assets at year end
XI-1 Total revenue$512,804
XI-2 Total expenses$809,719
XI-3 Revenue less expenses−$296,915
XI-4 Net assets at start of year$9,707
XI-10 Net assets at end of year−$289,224

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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