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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 33-2383421

NEST FOUNDATION

Tax-exempt · BIRMINGHAM, AL 35212

Financials

$61K$17K2025
Revenue Expenses · by fiscal year end
Financials of NEST FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-EZ$61,472$16,556$44,916$44,916–$44,916
Financial details: 990-EZ for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$60,431
Program service revenue
$0
Net income from fundraising events
$809
Other revenue
$232

Expenses

Grants and similar amounts paid
$1,130
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fees and payments to contractors
$2,097
Occupancy
$1,776
Other expenses
$11,553
Program services (functional)
$13,705

Balance sheet and other

Total assets, start of year
$0
Total assets, end of year
$44,916
Total liabilities, end of year
–
Net assets, end of year
$44,916
Cash, savings and investments
$44,916
Gross receipts
$62,310

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
Garrett WatesPresident3.5$0
Christin M MillerTreasurer3.5$0
Erin Slay-WilsonVice PresidentSecretary3.5$0
Katherin WatesPrograms Director4.5$0

Address and contacts

Address (IRS master file)
5444 7TH AVE S, BIRMINGHAM, AL 35212-3910
Signed the 990-EZ
Garrett Wates, President

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.

990-EZ for the year ended December 31, 2025

Program accomplishments

  • 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.
    Expenses $4,475
  • Care Portal - The Nest Foundation through the Care Portal program responds to verified requests from child welfare workers to provide essential items directly to families in crisis aiding in family reunification and supporting foster youth. In 2025 around 70 children were served receiving items like beds bedding clothing furniture and household essentials. The Care Portal platform online connects nonprofits and churches with verified needs submitted by child welfare workers for children in Alabamas child welfare system.
    Expenses $4,124 · grants $1,130
  • Teen Holiday Gift Program - In December 2025 The Nest Foundation provided personlized holiday gifts to 22 teenagers living in independent living situations. Each teen submitted a wish list of items they wanted or needed and the organization fulfilled those requests with a budget of approximately 100 per teen. Gifts included gift cards shoes clothing and other personal items selected based on each teens individual list.
    Expenses $2,557
  • Other programs include Social Worker Appreciation and Christmas Party DHR Visitation Room Cleaning and Maintenance and Special Projects. Social Worker Appreciation includes small appreciation gestures throughout the year such as providing snacks and meals at the office and hosting a Christmas dinner for 70 social workers across two separate evening dinners. DHR Visitation Room Cleaning and Maintenance includes buying cleaning supplies and toys for monthly upkeep. Special Projects support teens in independent living with necessary items.
    Expenses $2,549

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-EZ on file
2024December 31, 2024May 15, 2025Check at the IRS
2023December 31, 2023May 15, 2024Check at the IRS

File the 2026 990-EZ for NEST FOUNDATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
33-2383421
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2025
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P30)
Assets (IRS master file)
$44,916
Income (IRS master file)
$62,310

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZDecember 2025$61,472$16,556$44,916XML

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-2383421).

Questions about NEST FOUNDATION

What is the EIN of NEST FOUNDATION?
The employer identification number (EIN) of NEST FOUNDATION is 33-2383421.
Is NEST FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
Are donations to NEST FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does NEST FOUNDATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of NEST FOUNDATION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did NEST FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
Who are the officers and directors of NEST FOUNDATION?
The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does NEST FOUNDATION have?
On its 990-EZ for the year ended December 31, 2025 it reported revenue of $61,472, expenses of $16,556 and total assets of $44,916 at year end.

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