2025-11-10T12:30:20-06:00 2024-12-31 560817345 TURLINGTON AND COMPANY LLP 1338 WESTGATE CENTER DRIVE WINSTON SALEM NC 27103 990 2024-01-01 566009912 EAGLE'S NEST FOUNDATION INC EAGL 8288774349 43 HART ROAD PISGAH FOREST NC 287688631 ELIZABETH VENABLE EXECUTIVE DIRECTOR 8288774349 2025-11-07 1 0 DEXTER A GARNER P01276494 3367652410 2024 2025-03-06 01:10:19Z ELIZABETH VENABLE 43 HART ROAD PISGAH FOREST NC 287688631 3549086 0 X ENF.ORG X 1948 NC EXPERIENTIAL EDUCATION FOR YOUNG PEOPLE, PROMOTING THE NATURAL WORLD AND THE BETTERMENT OF HUMAN CHARACTER. 24 24 137 32 0 0 505749 944193 2322801 2370371 87045 107789 11196 7792 2926791 3430145 0 0 0 0 1800854 1814636 0 0 125834 1463810 1476461 3264664 3291097 -337873 139048 6884833 6931234 1980791 1838072 4904042 5093162 X EXPERIENTIAL EDUCATION FOR YOUNG PEOPLE, PROMOTING THE NATURAL WORLD AND THE BETTERMENT OF HUMAN CHARACTER. 0 0 2705087 2370371 EAGLE'S NEST FOUNDATION (ENF) IS AN EDUCATIONAL INSTITUTION, UTILIZING BOTH TRADITIONAL AND NON-TRADITIONAL LEARNING SETTINGS, BUT WITH AN EMPHASIS ON EXPERIENTIAL LEARNING. ENF'S INTENTION IS TO TEACH ITS CAMPER-STUDENTS MANY DIFFERENT DISCIPLINES, BUT IN DOING SO TO ELEVATE THE INDIVIDUAL WITHIN COMMUNITY LIFE TO AN ACTIVE UNDERSTANDING OF WHAT IT MEANS TO BELONG; TO NATURE, TO ECOSYSTEMS, TO SPIRIT, TO HARD WORK, TO SOCIETY AND HISTORY, TO FRIENDS, AND TO THE PROCESS OF TRANSITION ITSELF. ENF CURRENTLY OPERATES THREE PROGRAMS. EAGLE'S NEST CAMP IS AN ACA ACCREDITED RESIDENTIAL COED SUMMER CAMP WHERE EDUCATIONAL ACTIVITIES FOCUS ON THE ARTS, WILDERNESS AND COMMUNITY BUILDING. THE OUTDOOR ACADEMY IS A SACS ACCREDITED, ACADEMIC SEMESTER SCHOOL FOR 10TH AND SELECT 11TH GRADE STUDENTS. HANTE ADVENTURES IS AN EXTENSION OF EAGLE'S NEST CAMP OFFERING EDUCATIONAL WILDERNESS AND CULTURAL BASED EXPEDITIONS FOR TEENS AGES 13-18 WITHIN BOTH THE UNITED STATES AND ABROAD. 2705087 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 26 0 1 137 1 0 0 0 0 0 1 1 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X KRISTINE HALL 8288774349 43 HART ROAD PISGAH FOREST NC 287688631 X CORMAC CONNOR PRESIDENT 4.00 X X 0 0 0 DEE ANNA SMITH VICE PRESIDENT 2.00 X X 0 0 0 ABIGAIL AKRE SECRETARY 2.00 X X 0 0 0 HAROLD PHILIPSEN TREASURER 4.00 X X 0 0 0 WILL ABBERGER TRUSTEE 2.00 X 0 0 0 CAIN COX TRUSTEE 2.00 X 0 0 0 ROGER HERBERT JR TRUSTEE 2.00 X 0 0 0 MARGARET ESPOSITO TRUSTEE 2.00 X 0 0 0 SUZANNE HOGG TRUSTEE 2.00 X 0 0 0 GAIL BUNCE TRUSTEE 2.00 X 0 0 0 JILL FLEURIET TRUSTEE 2.00 X 0 0 0 SARAH IRONS TRUSTEE 2.00 X 0 0 0 CISSY KELTON BYRD TRUSTEE 2.00 X 0 0 0 DAVID GILBERT TRUSTEE 2.00 X 0 0 0 SARAH MACKEY TRUSTEE 2.00 X 0 0 0 HEATHER GOODLING TRUSTEE 2.00 X 0 0 0 LIBBA COOPER TRUSTEE 2.00 X 0 0 0 WENDY HEILBUT TRUSTEE 2.00 X 0 0 0 JUSTIN PLUMMER TRUSTEE 2.00 X 0 0 0 EDEE WAITE ROBINSON TRUSTEE 2.00 X 0 0 0 TOM ROGERS TRUSTEE 2.00 X 0 0 0 DIANE ULMER TRUSTEE 2.00 X 0 0 0 RODRIGO VARGAS TRUSTEE 2.00 X 0 0 0 BECKY SALOMON TRUSTEE 2.00 X 0 0 0 ELIZABETH VENABLE EXECUTIVE DIRECTOR 40.00 X 48349 0 2549 48349 0 2549 0 0 0 0 0 944193 944193 TUITION AND FEES 611600 2370371 2370371 2370371 100460 100460 88255 2000 77740 5186 10515 -3186 7329 7329 36037 36015 22 22 OTHER REVENUE 900099 7770 7770 7770 3430145 2370371 0 115581 48349 29009 14505 4835 1495990 1261435 150532 84023 162905 136123 17409 9373 107392 89737 11476 6179 6579 6579 46862 28906 16235 1721 13103 13103 20228 16751 2054 1423 69976 69976 7433 6651 782 57192 6136 50633 423 57073 45653 11420 2006 2006 55266 55266 166922 133538 33384 177043 143095 32656 1292 FOOD SERVICE 197733 197733 REPAIRS AND MAINTENANCE 172601 138081 34520 CAMP AND SCHOOL PROGRAM 103941 103941 BANK SERVICE CHARGES 70658 70090 568 251845 170960 64320 16565 3291097 2705087 460176 125834 1000 228782 1473102 878529 15868 8534 23396 9349 47244 21997 6123518 1915971 4271264 4207547 1022325 1552391 30634 24105 6884833 6931234 2835 3807 698450 621238 1234547 1188922 44959 24105 1980791 1838072 X 4114447 3783686 789595 1309476 4904042 5093162 6884833 6931234 139048 50072 0 X X 0 1 X 1 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1022325 503863 115452 13094 1628546 427184 491039 108496 4394 1022325 509790 16314 -78546 16165 4209 427184 432277 41586 62235 21825 4483 509790 889321 7700 -452382 7515 4847 432277 0.23460 0.64350 0.12190 0 0 1641648 1641648 3477125 1241362 2235763 662816 515230 147586 341929 159379 182550 4207547 OPERATING LEASE LIABILITIES 24105 24105 X 3506315 50072 39201 89273 3417042 13103 13103 3430145 3317195 39201 39201 3277994 13103 13103 3291097 PART V, LINE 4: THE FOUNDATION MANAGES ENDOWMENT FUNDS, WHICH INCLUDE PERMANENTLY ENDOWED ASSETS, EARNINGS ON PERMANENTLY ENDOWED ASSETS WHICH MAY BE APPROPRIATED FOR EXPENDITURE, AND BOARD DESIGNATED (QUASI-ENDOWED) ASSETS. THE EXPENDABLE PORTION OF THE ENDOWED ASSETS ARE TO BE USED FOR A VARIETY OF PROGRAMMATIC ACTIVITIES, INCLUDING SCHOLARSHIPS AND FINANCIAL ASSISTANCE PROVIDED TO PARTICIPANTS OF THE ORGANIZATION'S SCHOOL AND CAMP. PART X, LINE 2: THE ORGANIZATION HAS DETERMINED THAT IT HAS NO UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2024. ALSO, THE ORGANIZATION DOES NOT ANTICIPATE ANY INCREASE OR DECREASE IN UNRECOGNIZED TAX BENEFITS DURING THE NEXT TWELVE MONTHS THAT WOULD RESULT IN A MATERIAL CHANGE TO ITS FINANCIAL POSITION. THE ORGANIZATION FILES INFORMATION RETURNS ONLY, AND ITS RETURNS FOR YEARS ENDED AFTER DECEMBER 31, 2021 REMAIN OPEN FOR EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: CAMP STORE PURCHASES 36,015. LOSS ON DISPOSAL NET OF REVENUE IN 990 3,186. PART XII, LINE 2D - OTHER ADJUSTMENTS: CAMP STORE PURCHASES 36,015. LOSS ON DISPOSAL NET OF REVENUE IN 990 3,186. 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 NON-DISCRIMINATION POLICY IS INLCUDED IN ALL PRINTED MATERIALS ISSUED BY THE ORGANIZATION AND IS ALSO INCLUDED ON THE ORGANIZATION'S WEBSITE SCHEDULE E, PART I, LINE 4 THE ORGANIZATION DOES NOT MAINTAIN DOCUMENTATION FOR THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY, AND ADMINISTRATIVE STAFF. MANAGEMENT MAY CONSIDER DOCUMENTING THIS INFORMATION IN THE FUTURE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES AND IS REVIEWED BY A DESIGNATED COMMITTEE OF THE BOARD OF TRUSTEES, WHICH HAS BEEN AUTHORIZED BY THE BOARD TO PROVIDE OVERSIGHT AUTHORITY OVER THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED ANNUALLY TO DISCLOSE ANY CONFLICTS OF INTEREST THAT MAY EXIST BETWEEN THEMSELVES AND THE ORGANIZATION. ANY CONFLICTS NOTED ARE REPORTED, DISCUSSED, AND ANY ACTION DETERMINED NECESSARY IS TAKEN BY THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE EXECUTIVE DIRECTOR IS DISCUSSED DURING THE BUDGET DEVELOPMENT PROCESS EACH YEAR. THE COMPENSATION RANGES FOR THIS POSITION CAN INCLUDE COMPARABILITY DATA FOR THE TYPE OF ORGANIZATION AND THE GEOGRAPHICAL AREA IN ADDITION TO OTHER FACTORS. THE BOARD OF TRUSTEES' POLICY FOR THE PROCESS OF DETERMINING COMPENSATION FOR OTHER KEY MANAGEMENT POSITIONS INCLUDES COMPARABILITY DATA FOR THE TYPE OF ORGANIZATION AND GEOGRAPHICAL AREA IN ADDITION TO OTHER FACTORS. THE EXECUTIVE DIRECTOR MAKES FINAL COMPENSATION DECISIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE UPON REQUEST OR OTHERWISE AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S ADMINISTRATIVE OFFICES. FORM 990, PART VII, SECTION A ELIZABETH WAITE-KUCERA SERVED AS EXECUTIVE DIRECTOR THROUGH SEPTEMBER 30, 2024, AT WHICH TIME SHE RETIRED FROM THE POSITION AND CONTINUED TO WORK WITH EAGLE'S NEST FOUNADTION ON A PART-TIME ADVISORY BASIS. HER COMPENSATION FOR THE YEAR WAS LESS THAN $100,000 AND THUS SHE IS NOT REPORTED AS A FORMER OFFICER IN PART VII. ELIZABETH VENABLE WAS NAMED EXECUTIVE DIRECTOR EFFECTIVE AUGUST 1, 2024. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED.