Nest Foundation
Nonprofit profile at a glance
- EIN
- 332383421
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025
- Location
- Birmingham, AL, USA
- Rating
- 66
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $61,472
- Expenses
- $16,556
- Assets
- $44,916
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Garrett Wates (President)
People named in this filing
- Garrett Wates (President)
- Christin M Miller (Treasurer)
- Erin Slay-Wilson (Vice PresidentSecretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Nest Foundation exists to equip and encourage Jefferson Countys Child Welfare Division biological families seeking reunification foster care children foster families and other groups within the broader child welfare system in Alabama. We connect the needs of the child welfare system with community resources in Jefferson County Alabama.
What it reported doing in 2025
Gear Up The Grads GUTG is The Nest Foundations program aiding youth transitioning out of Alabamas foster care system. In 2025 the organization held an event on June 5 2025 for 13 graduating foster youth. Ten attended in person and three others received remote assistance. Each graduate got a care basket with household basics like a laundry basket toilet paper and cleaning supplies. They also selected personalized home essentials like bedding towels and cookware with a volunteers help. Dorm residents received a microwave and mini refrigerator.
Operating model
- Revenue model
- Donor-supported. 98% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 92% 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 - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 45
- Transparency & Controls: 100
- Sustainability: 73
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 22.3%; rating input score 22
- Program expense ratio: 82.8%; rating input score 83
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 73.1%; rating input score 96; 96th percentile among comparable filings
- Total-asset coverage ratio: 2.71; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 22.3% of revenue deployed · 82.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 4 filed program accomplishments · $14K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 filed schedules
- Contacts: How to reach this organization
- 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.
- High — Financial Efficiency: Mission deployment rate scored 22/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.