The Nest Costa Rica Corp

Nonprofit profile at a glance

EIN: 883723114
IRS 990 coverage: 2023–2025
Official website data refreshed: Jun 2026
Forms available: Form 990 2025, Form 990-EZ 2022
Location: Alameda, CA, USA
Phone: 5303913714
Rating: 76
Verdict: SUPPORTED
Rating confidence: Moderate
Sector: Protection Against Abuse
Affiliation: Christianity

Reported finances

Revenue: $283,208
Expenses: $272,931
Assets: $144,536
Liabilities: $0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

Karina Beach (President)

Highest reported compensation

Karina Beach (President): $34,450 total reported compensation
James Beach (Secretary): $34,450 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Nests mission is to create a place of safety and shelter for the women and children of the BriBri people of Costa Rica. Our goal is to help them develop self-sufficiency confidence and knowledge.

What it reported doing in 2025

Our shelter continues to develop as the volunteers and staff on-site take training and develop the right certifications and requirements to open up as an official emergency shelter in Costa Rica. This has enabled the team to support a young mother with the birth of her child and follow up as well as take in one girl from an unsafe home to reside full-time at the Nest. As part of this we have increased our capabilities and are now ready to receive more girls and have the capacity to provide food shelter help with school trauma counseling etc. As part of this project we have installed solar power to the site so that we can meet requirements and provide a better environment for the children.

Operating model

Revenue model: Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model: Direct operator. The filing allocates 88% 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. A relatively small share of voting board members are independent and the filing reports few safeguards for money sent abroad.

Rating breakdown

Financial Efficiency: 87
Transparency & Controls: 75
Accountability: 58
Sustainability: 39
Growth: 100

Detailed rating inputs

Financial Efficiency

Mission deployment rate: 87.9%; rating input score 88
Program expense ratio: 91.2%; rating input score 91
Fundraising efficiency: $38.25 raised per $1 spent on fundraising; rating input score 69; 69th percentile among comparable filings

Transparency & Controls

Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Limited
- Requires narrative reports: Limited
- Conducts field audits: Limited
- May suspend future funding: Limited
- Requires financial reports: Limited
- Conducts site visits: Limited
- Requires grant agreements: Limited
- May require repayment: Limited
Grant itemization coverage: 100%; rating input score 100; 81st percentile among comparable filings
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Accountability

Independent voting board: 44.4%; rating input score 44; 18th percentile among comparable filings
Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Sustainability

Operating margin: 3.6%; rating input score 44; 44th percentile among comparable filings
Total-asset coverage ratio: 0.53; rating input score 26; 26th percentile among comparable filings
Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
Officer compensation ratio: 25.2%; rating input score 14; 14th percentile among comparable filings

Growth

Program expense growth: 18.2% per year; rating input score 100; 81st percentile among comparable filings
Revenue growth: 44% per year; rating input score 100; 96th percentile among comparable filings
Asset growth: 55% per year; rating input score 100; 96th percentile among comparable filings

Details

Where the money goes: 87.9% of revenue deployed · 91.2% of spending went to programs
Governance: 4 of 9 board members independent · 7 of 9 filing controls reported
Programs: 3 filed program accomplishments · $249K in reported program spending
Leadership: top reported pay $34K · 9 people listed
Consistency: 44 of 44 current checks pass
Schedules: 5 filed schedules · includes major donors and foreign activity
Filing history: 3 filing years from 2023 to 2025
Contacts: How to reach this organization
Money network: 2 filed money-flow records
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.

Moderate — Accountability: Independent voting board scored 44/100.
High — Transparency & Controls: Foreign activity oversight scored 0/100.
Moderate — Sustainability: Operating margin scored 44/100.
High — Sustainability: Total-asset coverage ratio scored 26/100.
Review — Accountability: Governance controls: Independent financial-statement audit not reported.
High — Sustainability: Officer compensation ratio scored 14/100.