Nest Community Learning Center

Nonprofit profile at a glance

EIN
812868983
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Loveland, OH, USA
Phone
5137811238
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Food Programs

Reported finances

Revenue
$316,320
Expenses
$355,631
Assets
$121,066
Liabilities
$4,628

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • Evangeline DeVol (Executive Director through May 2025)
  • Jeff Bass (President)
  • Laurie Reagan (Executive Director as of Summer 2025)

Highest reported compensation

  • Evangeline DeVol (Executive Director through May 2025): $45,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Through our programs, mobile preschool classrooms, after-school tutoring, middle school support, and summer camps, NEST creates consistent opportunities for learning, nourishment, and connection. Our work goes beyond the classroom, addressing challenges like food insecurity and family support to ensure each child has the foundation they need to thrive. NEST helps remove barriers so students can focus on learning, growing, and dreaming big.

What it reported doing in 2024

NEST CLC provides free AFTER-SCHOOL programming Monday through Thursday including the following activities: Academic tutoring; Homework help; Wifi access, access to Chromebooks and printers; Books; School 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.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 22
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.1%; rating input score 82
  • Program expense ratio: 73%; rating input score 73
  • Fundraising efficiency: $19.89 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.4%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.34; rating input score 18; 18th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 12.7%; rating input score 26; 26th percentile among comparable filings

Growth

  • Program expense growth: 7.9% per year; rating input score 100; 64th percentile among comparable filings
  • Revenue growth: 2.3% per year; rating input score 100; 37th percentile among comparable filings
  • Asset growth: -20.2% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 82.1% of revenue deployed · 73% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $260K in reported program spending
  • Leadership: top reported pay $45K · 11 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 18/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 26/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.