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      <MissionDesc>CARE FOR ORPHANED AND ABANDONED CHILDREN IN FORMER USSR. OUR MAIN ORPHANAGE IS LOCATED IN LATVIA AND WE PROVIDE SUPPORT AND TRAINING TO ORPHANAGES AND CRISIS CENTERS IN SURROUNDING COUNTRIES.</MissionDesc>
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      <Desc>THE SPARROW'S NEST CONTINUES TO FULFILL IT'S PRIMARY ROLE OF CARING FOR ORPHANED AND ABANDONED CHILDREN IN COUNTRIES OF THE FORMER SOVIET UNION. OUR MAIN BASE IS IN JELGAVA, LATVIA WHERE WE HAVE AN ORPHANGE AND SHORT- TERM CRISIS CENTER FOR CHILDREN. OUR OBJECTIVES INCLUDE THE RESCUE, RELIEF OF SUFFERING, RESTORATION, AND REPLACEMENT IN A FAMILY. CHILDREN ARE PLACED WITH US THROUGH THE MINISTRY OF WELFARE ACTING THROUGH REGIONAL SOCIAL DEPARTMENT AND ORPHAN'S COURTS. WE ARE REGISTERED TO CARE FOR CHILDREN FROM BIRTH THROUGH 18 YEARS OF AGE. IN 2024, WE CONTINUED OUR SERVICES WITH RESIDENTIAL CARE FOR 28 CHILDREN AND ONGOING CRISIS FAMILY SUPPORT TO ANOTHER 40 CHILDREN ALONG WITH THEIR FAMILIES. WE ARE THE CHILDREN'S LEGAL GUARDIANS AND CARRY OUT ALL DECISIONS AND BEAR ALL RESPONSIBILITY FOR EACH CHILD'S EDUCATION, MEDICAL NEEDS, CLOTHING, FOOD, THERAPY, ETC. THIS YEAR WE USED FOUR DIFFERENT SCHOOLS AND KINDERGARTENS TO MEET THE SPECIFIC NEEDS OF OUR CURRENT CHILDREN. OUR FINANCIAL NEEDS REMAINED STEADY DURING 2024. WE SAW SOME SAVINGS IN UTILITIES AFTER INSTALLING SOLAR PANELS DURING THE FALL OF 2023. EMPLOYEE SALARIES INCREASED BY 80 EUROS PER STAFF MEMBER WITH MINIMUM WAGE INCREASE OVERALL IN LATVIA. FOOD COSTS CONTINUED TO RISE BUT NOT AS SHARPLY AS IN 2022 AND 2023. WE HAD 29 EMPLOYEES ON OUR TEAM THROUGHOUT 2024. WE HAVE A PART-TIME DOCTOR, PART-TIME SAFETY SPECIALIST, AND THERAPISTS INCLUDING A PSYCHOLOGIST AND SPEECH THERAPIST. CHILDREN ATTEND SCHOOL, PARTICPATE IN A SPORT OR HOBBY, AND ATTEND CHURCH WITH THEIR CAREGIVERS. IN THE SUMMER MONTHS WE WERE FORTUNATE TO HAVE DESIGNATED GIFTS THAT ALLOWED MANY OF OUR CHILDREN TO PARTICPATE IN SPORTS. DURING 2024, WE HAD 47 VOLUNTEERS HELP AT THE CENTER. THESE VOLUNTEERS CAME FROM CHURCHES WITHIN LATVIA AND LITHUANIA. THEY HELD SUMMER CAMPS FOR CHILDREN, ASSISTED CARGIVERS, AND HELPED WITH PROJECTS AROUND THE FARM. SEVERAL OF OUR VOLUNTEERS COMPLETED COLLEGE LEVEL PRACTICUM EXPERIENCES WHILE SERVING AS VOLUNTEERS. WE ALSO HAD VOLUNTEERS FROM LATVIA'S ELECTRIC COMPANY WHO HELPED TO CLEAN A PART OF OUR FOREST AND PREPARE FIRE WOOD FOR THE WINTER. OUR FACILITIES INCLUDE A 10,000 SQUARE FOOT BUILDING DESIGNED AS FOUR "ROW HOUSES". WE HAVE FAMILY GROUPS LIVING IN EACH HOME WITH TEAM OF FIVE CAREGIVERS ASSIGNED TO EACH FAMILY GROUP. OUR YARD IS NOT LARGE, BUT WE HAVE MAXIMIZED ITS USE, AND IT INCLUDES THREE SWINGS, A LARGE PLAY STRUCTURE WITH CLIMBING, BALANCE AND STRENGTH ELEMENTS, A SMALL BASKETBALL COURT, AND A TOWER WITH A CLIMBING WALL. WE ALSO HAVE A SANDBOX FOR THE YOUNGER CHILDREN. WE RECEIVED DESIGNATED GIFTS IN 2024 THAT ALLOWED US TO REPLACE OUR FRONT STEPS LEADING TO OUR FRONT DOOR. THE WOODEN STEPS WERE AGING AND DID NOT MEET CURRENT SAFETY CODES. WE WERE ALSO ABLE TO REPLACE TWO SOFAS IN THE CHILDREN'S HOMES. WE RECEIVED A DESIGNATED GIFT FOR NEEDS AT OUR FARM. WITH THIS GIFT WE REPAIRED OUR TRACTOR, REPLACED FLOORING IN TWO OF THE ROOMS, AND REPLACED OLD AND WORN FURNISHINGS WITHIN THE HOME. AT THE END OF 2024, WE LEARNED OF NEW REQUIREMENTS FOR US TO MAINTAIN OUR REGISTRATION. THESE REQUIREMENTS INCLUDE VIDEO CAMERAS IN COMMON AREAS OF THE THE HOMES, A HANDICAPPED BATHROOM, AND CHANGES TO SOME OF OUR DOCUMENTATION. AS WE LOOK AHEAD TO 2025, WE WILL BE MAKING DECISIONS ABOUT THESE CHANGES AND HOW THEY WILL IMPACT THE RUNNING OF OUR CENTER.</Desc>
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        <CurrentTaxYearMinus1YearAmt>451207</CurrentTaxYearMinus1YearAmt>
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        <TotalAmt>2221240</TotalAmt>
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      <SubstantialContributorsTotAmt>294147</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>1927093</PublicSupportTotal170Amt>
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        <CurrentTaxYearAmt>2</CurrentTaxYearAmt>
        <TotalAmt>2</TotalAmt>
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      <TotalSupportAmt>2221242</TotalSupportAmt>
      <PublicSupportCY170Pct>0.86760</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.85970</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
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        <ContributorNum>RESTRICTED</ContributorNum>
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          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <AccountActivitiesOutsideUSGrp>
        <RegionTxt>EUROPE - LATVIA</RegionTxt>
        <TypeOfActivitiesConductedTxt>PROGRAM SERVICES</TypeOfActivitiesConductedTxt>
        <SpecificServicesProvidedTxt>SUPPORT OF ORPHANAGE</SpecificServicesProvidedTxt>
        <RegionTotalExpendituresAmt>297915</RegionTotalExpendituresAmt>
      </AccountActivitiesOutsideUSGrp>
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      <TotalSpentAmt>297915</TotalSpentAmt>
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        <RegionTxt>EUROPE - LATVIA</RegionTxt>
        <PurposeOfGrantTxt>SUPPORT ORPHANAGE</PurposeOfGrantTxt>
        <CashGrantAmt>297915</CashGrantAmt>
        <MannerOfCashDisbursementTxt>WIRE TRSF, PYMT</MannerOfCashDisbursementTxt>
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      <ForeignCorpOwnershipInd>false</ForeignCorpOwnershipInd>
      <PassiveForeignInvestmestCoInd>false</PassiveForeignInvestmestCoInd>
      <ForeignPartnershipInd>false</ForeignPartnershipInd>
      <BoycottCountriesInd>false</BoycottCountriesInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>A FOUR PERSON COMMITTEE MONITORS THE USE OF THE FUNDS AND SIGNS A WEEKLY FINANCIAL STATUS REPORT. THE COMMITTEE IS COMPRISED OF THE PRESIDENT OF SPARROW'S NEST AND THREE MEMBERS OF THE ORPHANAGE STAFF, A CARE WORKER, THE CASHIER, AND THE BOOKKEEPER.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 1, PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>EUROPE - LATVIA 297,915 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE F, PAGE 5, PART V</FormAndLineReferenceDesc>
        <ExplanationTxt>ALISSA STEMPLE IS THE CHAIRMAN OF THE BOARD OF DIRECTORS OF THE LATVIAN ORPHANAGE, BIEDRIBA CENTRS ELIZABETE, THAT IS SUPPORTED BY SPARROW'S NEST (SEE SCHEDULE F). IN 2024, SHE RECEIVED A FOREIGN SALARY OF 9,360 (US ) FROM THE ORPHANAGE.</ExplanationTxt>
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      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
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          <BusinessNameLine1Txt>DAVE ROBERSON MINISTRIES</BusinessNameLine1Txt>
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          <AddressLine1Txt>PO BOX 725</AddressLine1Txt>
          <CityNm>TULSA</CityNm>
          <StateAbbreviationCd>OK</StateAbbreviationCd>
          <ZIPCd>741019657</ZIPCd>
        </USAddress>
        <RecipientEIN>731159384</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>6000</CashGrantAmt>
        <PurposeOfGrantTxt>SUPPORT MINISTRY</PurposeOfGrantTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SPARROW'S NEST CONTINUES TO FULFILL IT'S PRIMARY ROLE OF CARING FOR ORPHANED AND ABANDONED CHILDREN IN COUNTRIES OF THE FORMER SOVIET UNION. OUR MAIN BASE IS IN JELGAVA, LATVIA WHERE WE HAVE AN ORPHANGE AND SHORT- TERM CRISIS CENTER FOR CHILDREN. OUR OBJECTIVES INCLUDE THE RESCUE, RELIEF OF SUFFERING, RESTORATION, AND REPLACEMENT IN A FAMILY. CHILDREN ARE PLACED WITH US THROUGH THE MINISTRY OF WELFARE ACTING THROUGH REGIONAL SOCIAL DEPARTMENT AND ORPHAN'S COURTS. WE ARE REGISTERED TO CARE FOR CHILDREN FROM BIRTH THROUGH 18 YEARS OF AGE. IN 2024, WE CONTINUED OUR SERVICES WITH RESIDENTIAL CARE FOR 28 CHILDREN AND ONGOING CRISIS FAMILY SUPPORT TO ANOTHER 40 CHILDREN ALONG WITH THEIR FAMILIES. WE ARE THE CHILDREN'S LEGAL GUARDIANS AND CARRY OUT ALL DECISIONS AND BEAR ALL RESPONSIBILITY FOR EACH CHILD'S EDUCATION, MEDICAL NEEDS, CLOTHING, FOOD, THERAPY, ETC. THIS YEAR WE USED FOUR DIFFERENT SCHOOLS AND KINDERGARTENS TO MEET THE SPECIFIC NEEDS OF OUR CURRENT CHILDREN. OUR FINANCIAL NEEDS REMAINED STEADY DURING 2024. WE SAW SOME SAVINGS IN UTILITIES AFTER INSTALLING SOLAR PANELS DURING THE FALL OF 2023. EMPLOYEE SALARIES INCREASED BY 80 EUROS PER STAFF MEMBER WITH MINIMUM WAGE INCREASE OVERALL IN LATVIA. FOOD COSTS CONTINUED TO RISE BUT NOT AS SHARPLY AS IN 2022 AND 2023. WE HAD 29 EMPLOYEES ON OUR TEAM THROUGHOUT 2024. WE HAVE A PART-TIME DOCTOR, PART-TIME SAFETY SPECIALIST, AND THERAPISTS INCLUDING A PSYCHOLOGIST AND SPEECH THERAPIST. CHILDREN ATTEND SCHOOL, PARTICPATE IN A SPORT OR HOBBY, AND ATTEND CHURCH WITH THEIR CAREGIVERS. IN THE SUMMER MONTHS WE WERE FORTUNATE TO HAVE DESIGNATED GIFTS THAT ALLOWED MANY OF OUR CHILDREN TO PARTICPATE IN SPORTS. DURING 2024, WE HAD 47 VOLUNTEERS HELP AT THE CENTER. THESE VOLUNTEERS CAME FROM CHURCHES WITHIN LATVIA AND LITHUANIA. THEY HELD SUMMER CAMPS FOR CHILDREN, ASSISTED CARGIVERS, AND HELPED WITH PROJECTS AROUND THE FARM. SEVERAL OF OUR VOLUNTEERS COMPLETED COLLEGE LEVEL PRACTICUM EXPERIENCES WHILE SERVING AS VOLUNTEERS. WE ALSO HAD VOLUNTEERS FROM LATVIA'S ELECTRIC COMPANY WHO HELPED TO CLEAN A PART OF OUR FOREST AND PREPARE FIRE WOOD FOR THE WINTER. OUR FACILITIES INCLUDE A 10,000 SQUARE FOOT BUILDING DESIGNED AS FOUR "ROW HOUSES". WE HAVE FAMILY GROUPS LIVING IN EACH HOME WITH TEAM OF FIVE CAREGIVERS ASSIGNED TO EACH FAMILY GROUP. OUR YARD IS NOT LARGE, BUT WE HAVE MAXIMIZED ITS USE, AND IT INCLUDES THREE SWINGS, A LARGE PLAY STRUCTURE WITH CLIMBING, BALANCE AND STRENGTH ELEMENTS, A SMALL BASKETBALL COURT, AND A TOWER WITH A CLIMBING WALL. WE ALSO HAVE A SANDBOX FOR THE YOUNGER CHILDREN. WE RECEIVED DESIGNATED GIFTS IN 2024 THAT ALLOWED US TO REPLACE OUR FRONT STEPS LEADING TO OUR FRONT DOOR. THE WOODEN STEPS WERE AGING AND DID NOT MEET CURRENT SAFETY CODES. WE WERE ALSO ABLE TO REPLACE TWO SOFAS IN THE CHILDREN'S HOMES. WE RECEIVED A DESIGNATED GIFT FOR NEEDS AT OUR FARM. WITH THIS GIFT WE REPAIRED OUR TRACTOR, REPLACED FLOORING IN TWO OF THE ROOMS, AND REPLACED OLD AND WORN FURNISHINGS WITHIN THE HOME. AT THE END OF 2024, WE LEARNED OF NEW REQUIREMENTS FOR US TO MAINTAIN OUR REGISTRATION. THESE REQUIREMENTS INCLUDE VIDEO CAMERAS IN COMMON AREAS OF THE THE HOMES, A HANDICAPPED BATHROOM, AND CHANGES TO SOME OF OUR DOCUMENTATION. AS WE LOOK AHEAD TO 2025, WE WILL BE MAKING DECISIONS ABOUT THESE CHANGES AND HOW THEY WILL IMPACT THE RUNNING OF OUR CENTER.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>ALISSA ANN STEMPLE LIA STEMPLE PRESIDENT VICE PRES. DAUGHTER/MOTHER</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEWS THE IRS FORM 990 BEFORE IT IS FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT'S SALARY IS DETERMINED BY THE BOARD OF DIRECTORS AND REVIEWED ANNUALLY. THE LAST REVIEW WAS COMPLETED ON OCTOBER 3, 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>INFORMATION IS MADE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.</ExplanationTxt>
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