﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-04T14:34:15-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>204723636</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ISLER CPA LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>920 COUNTRY CLUB RD STE 200A</AddressLine1Txt>
        <CityNm>EUGENE</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>974016086</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>822971990</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NIGHTINGALE HOSTED SHELTERS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NIGH</BusinessNameControlTxt>
      <PhoneNum>5416895274</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 50073</AddressLine1Txt>
        <CityNm>EUGENE</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97405</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>NORMA GRIER</PersonNm>
      <PersonTitleTxt>PRES.</PersonTitleTxt>
      <PhoneNum>5416895274</PhoneNum>
      <SignatureDt>2025-11-02</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>GLENN MUNRO</PreparerPersonNm>
      <PTIN>P00021671</PTIN>
      <PhoneNum>5413425161</PhoneNum>
      <PreparationDt>2025-11-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.NIGHTINGALESHELTERS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>124540</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>121674</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>2204</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>662</OtherRevenueTotalAmt>
      <TotalRevenueAmt>124540</TotalRevenueAmt>
      <OtherExpensesTotalAmt>104655</OtherExpensesTotalAmt>
      <TotalExpensesAmt>104655</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>19885</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>210633</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-2</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>230516</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>189081</BOYAmt>
        <EOYAmt>191659</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>21552</BOYAmt>
        <EOYAmt>38857</EOYAmt>
      </LandAndBuildingsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>210633</BOYAmt>
        <EOYAmt>230516</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>210633</BOYAmt>
        <EOYAmt>230516</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROVIDE TEMPORARY SAFE HOUSING FOR HOMELESS ADULTS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OPERATED HOMELESS HOUSING "VILLAGE" ON A CHARITY'S GROUNDS IN EUGENE, COMPRISED OF 20 CONESTOGA LIKE STRUCTURES, WITH HEAT AND UTILITIES, AND SANITARY FACILITIES, WITH COVID ASSITANCE, GOVERNMENT SERVICES COUNSELLING, IN A FENCED, SAFE ENVIRONMENT, WITH ONSITE ASSISTANCE. MEALS ARE PROVIDED WHENEVER POSSIBLE.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>104655</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>104655</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARA MCCORNACK</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALANA FOLSOM</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSIE ANDRIST</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOLI MILSTEAD</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NEIL EDMISTON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NORMA GRIER</PersonNm>
        <TitleTxt>PRES.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DR STEVE MARKS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LUKE HABBERSTAD</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LINDA CARNINE</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRUCE ABEL</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEAN MARTIN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JOLI MILSTEAD</PersonNm>
        <USAddress>
          <AddressLine1Txt>P O BOX 50073</AddressLine1Txt>
          <CityNm>EUGENE</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97405</ZIPCd>
        </USAddress>
        <PhoneNum>5416895274</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>103234</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>85079</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>95578</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>159698</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>121674</CurrentTaxYearAmt>
        <TotalAmt>565263</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>103234</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>85079</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>95578</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>159698</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>121674</CurrentTaxYearAmt>
        <TotalAmt>565263</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>565263</PublicSupportTotal170Amt>
      <TotalSupportAmt>565263</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>3301</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSE DETAILS PART 1, LINE 16, ALL EXPENSES PRINTING 400 MEETING RM RENTAL 1417 CAMP PHONE 1416 LTD BUS PASSES 1973 CAMP PEER SUPPORT 57273 CONTRACTORS 2487 GARBAGE 2565 OFFICE SUP/SOFTWARE 2192 REPAIRS/MAINT 103 INSURANCE 17535 TAXES/LIC 239 DUES FEES 2376 SANITATION TOILETS 3591 CAMP SUPPLIES 5714 KITCHEN PROJ 1447 BANK FEES 482 DEPRECIATION 3445 TOTAL EXPENSES 104655</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC 662 TOTAL 662</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES RESIDENTIAL SHELTERS 104,655 TOTAL 104,655</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>ROUNDING -2</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>OPERATED HOMELESS HOUSING "VILLAGE" ON A CHARITY'S GROUNDS IN EUGENE, COMPRISED OF 20 CONESTOGA LIKE STRUCTURES, WITH HEAT AND UTILITIES, AND SANITARY FACILITIES, WITH COVID ASSITANCE, GOVERNMENT SERVICES COUNSELLING, IN A FENCED, SAFE ENVIRONMENT, WITH ONSITE ASSISTANCE. MEALS ARE PROVIDED WHENEVER POSSIBLE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>