The Nurturing Nest Inc

Nonprofit profile at a glance

EIN
311706123
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Dayton, OH, USA
Phone
9378904245
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$846,450
Expenses
$852,683
Assets
$639,302
Liabilities
$275,857

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

Leadership & pay

5 people listed

Highest reported compensation

  • KIM MCBEE (ADMINISTRATO): $56,055 total reported compensation

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

Overview

Mission

To provide quality child care to compliment the child's home life through a developmentally appropriate practice that guides the young child's social, emotional, intellectual, and physical growth.

What it reported doing in 2025

The center is rated 5-star through step up to quality which is Ohio's child care quality rating system.the center provides child care services for infants (starting as young as 6 weeks old)through kindergarten, as well as providing before and after school care for first through third grade children. The center is the only daycare in the vandalia/butler township school district to provide a full day kindergarten program. The center can serve up to 81 students. During the year, the center provided childcare to 46 different families. The center implements the access curriculum, which is a child-centered, science-based curriculum developed at the university of dayton. The access curriculum is unique, because it is child lead, provides opportunity for teacher-child interactions and paves the way for children to explore their world through play.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.4%; rating input score 97
  • Program expense ratio: 95.8%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: NotApplicable
    • 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: -0.7%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 0.75; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0.43; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 36th percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 16% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 97.4% of revenue deployed · 95.8% of spending went to programs
  • Governance: 4 of 4 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $817K in reported program spending
  • Leadership: top reported pay $56K · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • 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.

  • High — Sustainability: Operating margin scored 28/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.