2026-03-26T10:32:47-05:00 2025-06-30 352123203 KSM BUSINESS SERVICES INC PO BOX 40857 INDIANAPOLIS IN 46240 990 2024-07-01 205450672 NEST INC NEST 2158069349 228 PARK AVE S 70891 NEW YORK NY 100031502 CHRISTOPHER VAN BERGEN CHIEF FINANCIAL OFFICER 2158069349 2025-12-19 1 1 CASSE TATE P01271193 3175802000 2025-12-19 2024 2025-03-06 01:10:19Z CHRISTOPHER VAN BERGEN 228 PARK AVE S 70891 NEW YORK NY 100031502 7745452 0 X WWW.BUILDANEST.ORG X 2006 MO NEST, INC. IS AN IRS SECTION 501(C)(3) ORGANIZATION THAT IDENTIFIES AND COLLABORATES WITH RESPONSIBLE ARTISIAN BUSINESS THROUGH THE PROVISION OF CUSTOMIZED CAPACITY BUILDING PROGRAMS TO ENABLE EACH ENTERPRISE TO BECOME PROFITABLE AND HAVE A SIGNIFICANT POSITIVE SOCIAL IMPACT. NEST HAS SEARCHED GLOBALLY TO IDENTIFY A NETWORK OF EXISTING ARTISANAL WORKSHOPS THAT HAVE STRONG LEADERSHIP, ARE SCALABLE AND CAN TRANSFORM THEIR COMMUNITIES IN ONE OF THREE WAYS: ALLEVIATE POVERTY, EMPOWER WOMEN, AND PROMOTE PEACE. THROUGH THEIR PARTICIPATORY MODEL, NEST WORKS WITH THE ARTISANS TO PROVIDE THE SERVICES THEY NEED TO BOTH PRESERVE AND ENHANCE ARTISTIC TRADITIONS AND INCREASE THEIR ABILITY TO MEET THE CAPACITY AND QUALITY DEMANDS OF THE EXPORTING MARKETPLACE. 11 10 29 400 0 0 2698935 5577945 554619 812342 143509 266985 -19242 -53671 3377821 6603601 153882 190000 0 0 1935288 4190401 0 0 609962 764703 1634911 2853873 6015312 523948 588289 6181401 6795763 560231 596873 5621170 6198890 X AT NEST, WE UNDERSTAND THE IMPORTANCE OF HANDCRAFT AND THE MEANING IT CAN HOLD FOR EVERY LIFE IT TOUCHES. THAT'S WHY WE CONNECT A COMMUNITY OF ARTISANS, RETAILERS AND PHILANTHROPIES TO BRING THE FULL BEAUTY OF HANDCRAFT TO THE WORLD. WE PROVIDE THE RESOURCES AND RELATIONSHIPS THAT UPLIFT THE PEOPLE, PLACES AND PRACTICES BEHIND EACH ETHICALLY HANDCRAFTED PIECE SO ARTISANS ARE RESPECTED, TRADITIONS ARE CELEBRATED, AND FAMILIES AND COMMUNITIES CAN GROW AND THRIVE. 0 0 2808172 190000 123118 THE NEST GUILD IS AN EVER-GROWING GLOBAL NETWORK OF 2,600+ HANDCRAFT ENTERPRISES AND MAKER BUSINESSES IN 125+ COUNTRIES. WHILE REPRESENTING A DIVERSITY OF CRAFT TYPES FROM BASKET WEAVING TO HAND DYEING, CERAMICS, AND WOODWORKING. GUILD MEMBERS ARE UNITED IN THEIR PURSUIT OF SUSTAINABLE BUSINESS GROWTH AND SOCIAL IMPACT IN THEIR COMMUNITIES. IT'S FREE TO JOIN THE NEST GUILD, AND ARTISAN AND MAKER MEMBERS RECEIVE ACCESS TO ONGOING RESOURCES AND PROGRAMS. THIS NETWORK IMPRESSIVELY SHOWCASES THE POWER AND REACH OF THE CREATIVE ECONOMY. GUILD MEMBERS GAIN ACCESS TO EXCLUSIVE OPPORTUNITIES INCLUDING NEST'S APPLICATION-BASED BUSINESS ACCELERATORS, FINANCING OPPORTUNITIES, AND PRO BONO MENTORSHIP PROVIDED THROUGH NEST'S NETWORK OF INDUSTRY PROFESSIONALS AND CORPORATE PARTNERS. THEY MAY ALSO BENEFIT FROM MARKET ACCESS SUPPORT AND CONSIDERATION FOR SOURCING OPPORTUNITIES WITH OUR GROWING NETWORK OF BRAND PARTNERS. ON AVERAGE, GUILD MEMBERS ACTIVELY INVOLVED IN NEST PROGRAMMING WERE EACH ABLE TO GENERATE $80,000 IN NEW REVENUE IN 2023! 85% OF GUILD MEMBERS SAID THAT THEIR INVOLVEMENT IN NEST PROGRAMMING HAS INCREASED THEIR CONFIDENCE TO GROW THEIR BUSINESS. 61% OF MEMBERS SAID THAT INVOLVEMENT IN NEST PROGRAMMING INCREASED THEIR OPPORTUNITIES FOR GENERATING REVENUE. 60% OF MEMBERS STATED THAT THEY ARE MORE CONNECTED TO RESOURCES AND THE SUPPORT NETWORK THEY NEED TO GROW THEIR BUSINESSES SINCE JOINING THE GUILD. 1158526 689224 FEE FOR SERVICE PROGRAMS: NEST'S SOURCING SERVICES ADVANCE TRANSPARENCY, SOCIAL WELLBEING, AND ECONOMIC OPPORTUNITY FOR GLOBAL ARTISANS AND US MAKERS BY FACILITATING MATCHES BETWEEN BRANDS AND DESIGNERS AND NEST'S NETWORK OF ARTISANS AND MAKERS. NEST COLLABORATES WITH INDUSTRY-LEADING BRANDS INCLUDING CLO, RALPH LAUREN, TORY BURCH, WEST ELM, AND MADEWELL TO CELEBRATE THE BEAUTY AND ARTISANSHIP OF MAKERS IN THE UNITED STATES AND ARTISAN BUSINESS LEADERS WORLDWIDE THROUGH CURATED HANDCRAFTED COLLECTIONS. NEST BELIEVES THAT SUSTAINABLE ECONOMIC GROWTH FOR ARTISANS IS ACHIEVED THROUGH TRANSPARENT SOURCING RELATIONSHIPS, WHICH IS WHY NEST CONNECTS BRANDS AND DESIGNERS WITH HANDCRAFT VENDORS OR INDEPENDENT MAKERS DIRECTLY. WE NEVER REQUIRE EXCLUSIVITY AGREEMENTS THAT MAY INHIBIT AN ARTISAN BUSINESS' ABILITY TO GROW AND ENCOURAGE CELEBRATION AND STORYTELLING FOR THE ARTISANS INVOLVED. NEST'S MODEL FOSTERS SUCCESSFUL LONG-TERM RELATIONSHIPS BETWEEN MAKERS AND BRANDS. OUR CONSULTATIONS, REPORTS, AND RETAINER SERVICES SUPPORT THE CREATION OF CRAFT VENDOR PROFILES WITH BEAUTIFUL PRODUCT PHOTOS, DETAILS ON THE TECHNIQUES, AS WELL AS CONTACT INFORMATION, APPROXIMATE PRICES AND LEAD TIMES. ALL OF NEST SERVICES INCLUDE AN EXCLUSIVE ARTISAN BEST PRACTICE TRAINING BASED ON NEST'S TWO DECADES OF EXPERIENCE FOR CORPORATE TEAMS, AS WELL AS MARKETING AND STORYTELLING SUPPORT FOR LAUNCHES. NEST PARTNERS WITH DESIGNERS, BRANDS, AND RETAILERS OF ALL SIZES TO PROVIDE HIGHLY-CUSTOMIZED SOURCING SERVICES AND DELIVER INNOVATIVE IMPACT SOLUTIONS WHICH PRIORITIZE DIVERSITY, EQUITY, INCLUSION, AND CIRCULARITY. THROUGH CUSTOMIZED INITIATIVES, LIKE THE ETSY'S UPLIFT MAKERS PROGRAM, AND UNIQUE UPCYCLING SOLUTIONS, WE WORK ALONGSIDE BRANDS TO DEVELOP OPPORTUNITIES TO SUPPORT US MAKERS AND GLOBAL ARTISANS THAT EXTEND BEYOND SOURCING TO BENEFIT INDIVIDUALS, FAMILIES, AND COMMUNITIES. 802013 0 RESEARCH & ADVOCACY: MAKERS UNITED BRINGS VISIBILITY TO UNDER-REPRESENTED MAKERS AND THE CHALLENGES THEY FACE TO INCLUSION IN THE MICRO- AND SMALL-BUSINESS ECONOMY BY MAPPING THE REGIONAL LANDSCAPE OF SMALL BUSINESS SUPPORTS AND CONNECTING THE DOTS BETWEEN MAKERS AND THE LOCAL, NATIONAL, AND PEER RESOURCES THEY NEED. WE PUBLISH A REPORT THAT SHOWCASES THE OPPORTUNITIES FOR THE CREATIVE ECONOMY IN EACH CITY WE WORK IN TO HELP BUILD A STRONG ECOSYSTEM OF SUPPORT FOR MAKERS. NEST'S RESEARCH AND ADVOCACY INITIATIVES AIM TO BRING INDUSTRY AND PUBLIC AWARENESS TO THE OFTEN OVERLOOKED AND UNDER-REPRESENTED HANDWORKER SECTOR. FROM THOUGHT LEADERSHIP PIECES TO CONCISE RESEARCH BRIEFS AND FULL REPORTS, NEST'S PUBLICATIONS INVESTIGATE RESEARCH TOPICS THAT ARE TIMELY AND IMPORTANT TO THE SECTOR AND AIM TO SYNTHESIZE RESULTS IN A WAY THAT CAN BE CONVEYED WITH EASE TO ANY AUDIENCE. MAKERS UNITED IS BUILDING A MORE INCLUSIVE COMMUNITY OF U.S. MAKER-ENTREPRENEURS AND CRAFTSPEOPLE BY CO-CREATING AN ECOSYSTEM WHERE BIPOC AND LOW- INCOME MAKERS FEEL RECOGNIZED AND REPRESENTED AND HAVE ACCESS TO THE TOOLS THEY NEED TO GROW THEIR BUSINESSES AND THRIVE. A SUBSET OF NEST'S GLOBAL NETWORK OF CREATIVE ENTREPRENEURS, MAKERS UNITED ELEVATES THE VOICES OF DIVERSE MAKERS IN THE UNITED STATES TO ENSURE THAT THE GROWING AMERICAN MAKERS MOVEMENT IS GENERATING OPPORTUNITY FOR ALL MAKERS REGARDLESS OF GENDER, RACE, ECONOMIC MEANS OR ABILITY. MAKERS UNITED IS COMMITTED TO BUILDING A BETTER-CONNECTED ECOSYSTEM FOR MAKERS. TO DO THIS, NEST MAPS THE LOCAL LANDSCAPE OF SMALL BUSINESS SUPPORT AND CONNECTS THE DOTS BETWEEN MAKERS AND THE LOCAL, NATIONAL, AND PEER RESOURCES THEY NEED. ADDITIONALLY, THROUGH THE PROGRAM, CREATIVE ENTREPRENEURS CAN GAIN ACCESS TO EXCLUSIVE OPPORTUNITIES LIKE THE MADEWELL MAKER COLLECTIVE, ETSY'S UPLIFT MAKERS PROGRAM, NEST'S FLAGSHIP MAKERS FUTURE FUND, AND MORE! NEST SUPPORTS HISTORICALLY MARGINALIZED COMMUNITIES ACROSS THE US AND INVESTS IN THE PRESERVATION OF IMPORTANT CRAFT TRADITIONS. THESE SPECIAL PROGRAMS INCLUDE WORK WITH GEE'S BEND QUILTERS OF ALABAMA, THE GULLAH WEAVERS OF SOUTH CAROLINA, NATIVE AND INDIGENOUS CRAFTSPEOPLE, MAKERS IN APPALACHIA, NYC'S GARMENT DISTRICT, THE CRAFT COMMUNITY IN PUERTO RICO. ADDITIONALLY, WE HAVE A REGIONAL PROGRAM FOR ARRIVING IMMIGRANTS AND REFUGEES IN 4 STATES.NEST'S ETHICAL HANDCRAFT PROGRAM IS REVOLUTIONIZING THE INDUSTRY BY MAKING HOMEWORK A SAFE AND VIABLE OPTION FOR WORKERS WORLDWIDE. LEVERAGING INTERNATIONAL LABOR ORGANIZATION PRINCIPLES, NEST DEVELOPED THE FIRST-EVER SET OF UNIVERSALLY APPLICABLE STANDARDS AND VERIFICATION METHODOLOGY FOR DECENTRALIZED SUPPLY CHAINS IN THE UNREGULATED INFORMAL ECONOMY. ESTIMATES SUGGEST THAT AROUND THE WORLD 300 MILLION PEOPLE, THE MAJORITY OF WHOM ARE WOMEN, ARE WORKING FROM THEIR HOMES OR SMALL WORKSHOPS TO SUPPORT FASHION AND HOME DECOR PRODUCTION. THIS WORK RANGES FROM SKILLED-BASED LABOR LIKE HAND-KNOTTING RUGS AND SEWING SOLES ONTO SHOES, TO STRINGING BEADED JEWELRY, CRAFTING DECORATIVE TASSELS, FOLDING TISSUE PAPER, AND PACKING POLY BAGS. FOR THESE WORKERS, HANDWORK OFFERS THEM AN OPPORTUNITY TO EARN AN INCOME WHILE CARING FOR THEIR FAMILIES AND LIMITS THE NEED FOR LONG AND SOMETIMES DANGEROUS TRAVEL INTO CITIES. LAUNCHED AT THE UNITED NATIONS ALONGSIDE A COMMITTEE OF FOUNDING BRANDS AND RETAILERS, THE PROGRAM HAS REACHED SUPPLY CHAINS ON 5 CONTINENTS. TODAY, NEST PARTNERS WITH BRANDS LIKE TARGET, WEST ELM, POTTERY BARN, AND PATAGONIA TO IMPLEMENT ETHICAL HANDCRAFT PROGRAMMING WITHIN SELECT SUPPLY CHAINS. THIS PROVIDES THEM WITH GREATER INSIGHT INTO THEIR PRODUCTION AND ENABLES THEM TO MAKE BETTER-INFORMED SOURCING DECISIONS AND IMPACTFUL CORPORATE POLICIES. 57% INCREASE IN THE NUMBER OF BUSINESSES THAT HAVE POLICIES ON CRITICAL RIGHTS AND WELLBEING FOR HOME-BASED WORKERS; 72% INCREASE IN THE NUMBER OF BUSINESSES THAT HAVE A SET MINIMUM HIRING AGE; A NECESSARY BENCHMARK TO LIMIT CHILD LABOR; 78% INCREASE IN THE NUMBER OF BUSINESSES THAT HAVE SET ENVIRONMENTAL PROTECTION GUIDELINES FOR THEIR PRODUCTION. NEST'S ARTISAN BUSINESS ACCELERATORS ARE APPLICATION-BASED, INTENSIVE, AND HOLISTIC PROGRAMS THAT PROVIDE HIGH-POTENTIAL HANDCRAFT BUSINESSES AND SOCIAL ENTERPRISES FROM THE NEST GUILD WITH THE SUPPORT THEY NEED TO BECOME VITAL PLAYERS IN THE INTERNATIONAL MARKETPLACE. NEST'S FLAGSHIP PROGRAM, THE ARTISAN ACCELERATOR, CONTINUES TO ESTABLISH ITSELF AS THE PREEMINENT ACCELERATOR OF ARTISAN BUSINESSES EQUIPPING HIGHLY-MOTIVATED SOCIAL ENTREPRENEURS WITH A SUITE OF TARGETED PROGRAMMING TO DRIVE THEIR BUSINESS GROWTH AND SOCIAL IMPACT IN THE HANDCRAFT SECTOR. HANDCRAFT ENTERPRISES THAT PARTICIPATE IN ANY OF NEST'S BUSINESS ACCELERATOR PROGRAMS GAIN ACCESS TO KEY LEARNING RESOURCES AND DEVELOP NEW SKILLS TO COMPLEMENT AND STRENGTHEN THEIR BUSINESS OPERATIONS, DEVELOP AND MARKET THEIR PRODUCTS, AND SUPPORT THEIR WORKERS AND COMMUNITIES. 78 ARTISAN BUSINESSES REPRESENTING OVER 38 COUNTRIES HAVE PARTICIPATED IN THE FLAGSHIP ARTISAN ACCELERATOR SINCE THE PROGRAM'S INCEPTION IN 2018. 81% OF PARTICIPATING BUSINESSES ACROSS NEST'S ACCELERATOR PROGRAMS ARE WOMEN-LED AND COLLECTIVELY EMPLOY 34,000+ ARTISANS, 77% OF WHOM ARE WOMEN, $30M+ IN TOTAL REVENUE REPORTED BY 2022 ARTISAN ACCELERATOR PARTICIPANTS, WHICH PROVES THE FINANCIAL SUSTAINABILITY AND SUCCESS OF ARTISAN BUSINESSES IN THE PROGRAM, 26% INCREASE IN PRODUCTION REPORTED BY ARTISAN ACCELERATOR PARTICIPANTS, WHICH IS VITAL FOR MAINTAINING PRODUCT QUALITY AND MEETING MARKET DEMANDS. 4768711 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 94 0 1 29 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 11 10 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY AL CA CO CT DC FL GA IL KS KY ME MD MA MI MS NV NH NJ NC ND OK OR PA RI SC TN UT WA WV WI AR HI MN NM OH VA AK LA MO TX X MARTA DRUCKMAN 4802628335 228 PARK AVE S 70891 NEW YORK NY 100031502 CHRISTOPHER VAN BERGEN CHIEF FINANCIAL OFFICER 40.00 X X 174552 0 29876 JIM BRIGHAM CHAIR 5.00 X X 0 0 0 NICOLE PECHANEC LUCK FINANCE CHAIR 5.00 X X 0 0 0 LOUISE PARZICK TRUSTEE 5.00 X 0 0 0 JULIE MEYER TRUSTEE 5.00 X 0 0 0 HEATHER WINN BOWMAN TRUSTEE 5.00 X 0 0 0 TRACY REESE TRUSTEE 5.00 X 0 0 0 CLEMENT KING TRUSTEE 5.00 X 0 0 0 TRACEY AUSTIN-GROOMS TRUSTEE 5.00 X 0 0 0 AMANDA NUSZ TRUSTEE 5.00 X 0 0 0 STEPH STEPHENSON TRUSTEE AS OF DEC 2024 5.00 X 0 0 0 MARTY CORDES TRUSTEE THROUGH DEC 2024 5.00 X 0 0 0 CARMEN BUSQUETS TRUSTEE THROUGH MAY 2025 5.00 X 0 0 0 REBECCA VAN BERGEN EXECUTIVE DIRECTOR 40.00 X 243147 0 46859 ASHIA DEARWESTER CHIEF STRATEGY/PARTNERSHIP 40.00 X 144624 0 32770 LINDSEY STRUCK CHIEF HANDCRAFT PROGRAMS O 40.00 X 138875 0 26723 MARIKA SHIGA DIRECTOR OF ENGAGEMENT/PAR 40.00 X 121802 0 25101 AMANDA LEE SR DIRECTOR- BRAND STRATEG 40.00 X 118738 0 24795 941738 0 186124 6 0 1 0 0 190211 5387734 77534 5577945 PROGRAM SERVICE REVENUE 900099 793075 793075 19267 19267 812342 214058 214058 1105097 1052170 52927 52927 52927 36010 190211 89681 -53671 -53671 6603601 812342 0 213314 170000 170000 20000 20000 686634 534827 52555 99252 2790716 2227408 191637 371671 219957 175954 14952 29051 234216 186683 16591 30942 258878 212852 18080 27946 100551 100551 158044 113433 18165 26446 9706 8535 1171 152654 152654 33390 9907 23483 24280 24280 SITE EXPENSES 1109112 1109112 SERVICE CHARGES 37442 37442 STATE FILING FEES 9732 9732 6015312 4768711 636639 609962 4252205 5426010 522500 75000 150086 103500 118531 62320 1126062 1116916 12017 12017 6181401 6795763 152941 61598 157290 272775 250000 262500 560231 596873 X 3947900 4232702 1673270 1966188 5621170 6198890 6181401 6795763 588289 -10569 0 X X 0 1 X 1 0 X 3908281 4095279 4212239 2698935 5577945 20492679 3908281 4095279 4212239 2698935 5577945 20492679 7037288 13455391 765 44218 198454 108290 214058 565785 21058464 4828904 0.63900 0.66990 X PART II, SHORT YEAR EXPLANATION: COLUMN D (2023) IS A SHORT YEAR FOR PERIOD 01/01/24 THROUGH 06/30/24. THE ORGANIZATION IS CHANGING THEIR TAX YEAR FROM A CALENDAR YEAR TO FISCAL YEAR AS OF 6/30/2024. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 REFUNDABLE ADVANCE 262500 262500 X 6751595 -10569 158563 147994 6603601 0 6603601 6173875 158563 158563 6015312 0 6015312 PART X, LINE 2: THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). HOWEVER, THE ORGANIZATION IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSES, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. THERE WAS NO UNRELATED BUSINESS INCOME TAX FOR THE PERIOD AND YEAR ENDED JUNE 30, 2025 AND FOR THE PERIOD ENDED JUNE 30, 2024. THE ORGANIZATION FILES U.S. FEDERAL AND STATE INFORMATION RETURNS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021. MANAGEMENT BELIEVES THAT THE ORGANIZATION'S INCOME TAX FILING POSITIONS WILL BE SUSTAINED ON AUDIT AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WILL RESULT IN A MATERIAL CHANGE. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SUPPORT PROGAM SUPPORT 27075 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SUPPORT PROGAM SUPPORT 46921 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 PROGRAM SUPPORT PROGAM SUPPORT 51933 NORTH AMERICA 0 0 PROGRAM SUPPORT PROGAM SUPPORT 9948 SOUTH AMERICA 0 0 PROGRAM SUPPORT PROGAM SUPPORT 326 SOUTH ASIA 0 0 PROGRAM SUPPORT PROGAM SUPPORT 23309 SUB-SAHARAN AFRICA 0 0 PROGRAM SUPPORT PROGAM SUPPORT 12350 0 0 0 0 0 0 171862 0 171862 0 0 0 0 0 0 PART I, LINE 2: NEST PROVIDES SUPPORT TO GLOBAL ARTISANS, WHO RECEIVE FINANCIAL GRANTS TO ASSIST WITH INCREASING THEIR MARKET ACCESS OPPORTUNITIES. WE ALSO PROVIDE FINANCIAL GRANTS TO SUPPORT GLOBAL COMPLIANCE ASSESSMENTS. GRANTEES PROVIDE NEST'S PROGRAMMING TEAM WITH REPORTS AND UPDATES ON THE VARIOUS WAYS THEY HAVE UTILIZED THESE GRANTS. FOR THE YEAR ENDED 6/30/2025 NO RECIPIENTS WERE AWARDED MORE THAN $5,000. PART I, LINE 3: NEST SUPPORTS ARTISANS AND ARTISAN BUSINESSES AROUND THE WORLD. OUR NON-US ACTIVITIES CONSIST OF ON-THE-GROUND TRAINING, ASSESSMENTS, AND REMEDIATION FOR ARTISAN BUSINESSES, AS WELL AS FINANCIAL SUPPORT DIRECTLY TO GLOBAL ARTISANS. WE COMPENSATE BUSINESSES FOR PARTICIPATION IN OUR RESEARCH SURVEYS, AND PROVIDE PAYMENTS TO MEMBERS OF OUR FELOW NETWORK WHO ARE LOCATED OUTSIDE THE US. 2024 NEST IN JACKSON 140652 117052 23600 2500 1737 2429 12329 2025 NEW YORK EVENT 80759 69659 11100 2500 17057 23805 2 4810 3500 1310 11216 1100 15008 226221 190211 36010 5000 30010 3529 51142 89681 -53671 X X X X 0 0 0 0 0 0 0 0 0 REBECCA VAN BERGEN EXECUTIVE DIRECTOR 243147 0 0 0 0 0 23460 0 23399 0 290006 0 0 0 CHRISTOPHER VAN BERGEN CHIEF FINANCIAL OFFICER 174552 0 0 0 0 0 16955 0 12921 0 204428 0 0 0 ASHIA DEARWESTER CHIEF STRATEGY/PARTNERSHIP 144624 0 0 0 0 0 12597 0 20173 0 177394 0 0 0 LINDSEY STRUCK CHIEF HANDCRAFT PROGRAMS O 138875 0 0 0 0 0 13388 0 13335 0 165598 0 0 0 PART I, LINE 3 COMPENSATION POLICY- THIS POLICY PROVIDES A PROCESS FOR DETERMINING REASONABLE COMPENSATION OF DIRECTORS, OFFICERS AND KEY EMPLOYEES OF NEST (THE ORGANIZATION"), OTHER LISTED INDIVIDUALS AS WELL AS FAMILY MEMBERS OF THE FOREGOING. THE PROCESS INCLUDES THE FOLLOWING ELEMENTS: (1) ADVANCE APPROVAL BY THE BOARD OF DIRECTORS ("BOARD") OR COMPENSATION COMMITTEE OF THE ORGANIZATION; (2) USE OF APPROPRIATE COMPARABILITY DATA; AND (3) CONTEMPORANEOUS DOCUMENTATION. ADVANCE REVIEW - BOARD OR COMPENSATION COMMITTEE SHALL REVIEW AND APPROVE COMPENSATION ARRANGEMENTS IN ADVANCE, PROVIDED THAT PERSONS WITH A CONFLICT OF INTEREST WITH RESPECT TO A GIVEN COMPENSATION ARRANGEMENT DO NOT PARTICIPATE IN THE REVIEW OR APPROVAL OF SUCH COMPENSATION ARRANGEMENT. COMPARABILITY DATA - TO DETERMINE REASONABLE COMPENSATION, THE BOARD OR COMPENSATION COMMITTEE SHALL OBTAIN AND RELY ON APPROPRIATE COMPARABILITY DATA, INCLUDING, BUT NOT LIMITED TO, (I) COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS; (II) THE AVAILABILITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA OF THE ORGANIZATION; (III) CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS; AND (IV) ACTUAL WRITTEN OFFERS FROM SIMILAR ORGANIZATIONS COMPETING FOR THE SERVICES OF THE PERSON. CONTEMPORANEOUS DOCUMENTATION - THE BOARD OR COMPENSATION COMMITTEE SHALL CONTEMPORANEOUSLY DOCUMENT THE BASIS FOR ITS COMPENSATION DETERMINATION, INCLUDING DOCUMENTING (I) THE AGREED-UPON TERMS AND DATE OF APPROVAL; (II) THE MEMBERS OF THE BOARD OR COMPENSATION COMMITTEE WHO (A) WERE PRESENT DURING DEBATE ON THE COMPENSATION ARRANGEMENT AND (B) VOTED ON THE COMPENSATION ARRANGEMENT; (III) THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW SUCH DATA WAS OBTAINED; AND (IV) ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE COMPENSATION ARRANGEMENT BY ANYONE WHO IS OTHERWISE A MEMBER OF THE BOARD OR COMPENSATION COMMITTEE BUT HAD A CONFLICT OF INTEREST WITH RESPECT TO SUCH COMPENSATION ARRANGEMENT. X 4 77534 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 REBECCA VAN BERGEN, THE FOUNDER & EXECUTIVE DIRECTOR, IS MARRIED TO CHRISTOPHER VAN BERGEN, THE CHIEF FINANCIAL & OPERATIONS OFFICER. FORM 990, PART VI, SECTION B, LINE 11B THE DIRECTOR OF FINANCE RECONCILES THE 990 TO THE AUDITED FINANCIALS FOR ACCURACY AND COMPLETE INFORMATION. THE 990 IS THEN SHARED WITH THE CHIEF FINANCE & OPERATIONS OFFICER FOR REVIEW, QUESTIONS AND COMMENTS. AFTER REVIEW, THE 990 IS SHARED WITH THE MEMBERS OF THE FINANCE COMMITTEE FOR REVIEW AND FEEDBACK. FINALLY, THE VERIFIED 990 IS SHARED WITH THE BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS HAVE A DUTY TO DISCLOSE ANY CONFLICTS OF INTEREST THAT MIGHT EXIST. THE BOARD REVIEWS CONFLICTS ON AN ONGOING BASIS AS THEY ARE DISCLOSED. MEMBERS OF THE BOARD RECEIVE THE CONFLICT OF INTEREST POLICY AND SIGN AN AGREEMENT ANNUALLY AFFIRMING THEY HAVE READ AND UNDERSTAND POLICY AND AGREE TO COMPLY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION POLICY- THIS POLICY PROVIDES A PROCESS FOR DETERMINING REASONABLE COMPENSATION OF DIRECTORS, OFFICERS AND KEY EMPLOYEES OF NEST (THE ORGANIZATION"), OTHER LISTED INDIVIDUALS AS WELL AS FAMILY MEMBERS OF THE FOREGOING. THE PROCESS INCLUDES THE FOLLOWING ELEMENTS: (1) ADVANCE APPROVAL BY THE BOARD OF DIRECTORS ("BOARD") OR COMPENSATION COMMITTEE OF THE ORGANIZATION; (2) USE OF APPROPRIATE COMPARABILITY DATA; AND (3) CONTEMPORANEOUS DOCUMENTATION. 1. ADVANCE REVIEW - BOARD OR COMPENSATION COMMITTEE SHALL REVIEW AND APPROVE COMPENSATION ARRANGEMENTS IN ADVANCE, PROVIDED THAT PERSONS WITH A CONFLICT OF INTEREST WITH RESPECT TO A GIVEN COMPENSATION ARRANGEMENT DO NOT PARTICIPATE IN THE REVIEW OR APPROVAL OF SUCH COMPENSATION ARRANGEMENT. 2. COMPARABILITY DATA - TO DETERMINE REASONABLE COMPENSATION, THE BOARD OR COMPENSATION COMMITTEE SHALL OBTAIN AND RELY ON APPROPRIATE COMPARABILITY DATA, INCLUDING, BUT NOT LIMITED TO, (I) COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS; (II) THE AVAILABILITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA OF THE ORGANIZATION; (III) CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS; AND (IV) ACTUAL WRITTEN OFFERS FROM SIMILAR ORGANIZATIONS COMPETING FOR THE SERVICES OF THE PERSON. 3. CONTEMPORANEOUS DOCUMENTATION - THE BOARD OR COMPENSATION COMMITTEE SHALL CONTEMPORANEOUSLY DOCUMENT THE BASIS FOR ITS COMPENSATION DETERMINATION, INCLUDING DOCUMENTING (I) THE AGREED-UPON TERMS AND DATE OF APPROVAL; (II) THE MEMBERS OF THE BOARD OR COMPENSATION COMMITTEE WHO (A) WERE PRESENT DURING DEBATE ON THE COMPENSATION ARRANGEMENT AND (B) VOTED ON THE COMPENSATION ARRANGEMENT; (III) THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW SUCH DATA WAS OBTAINED; AND (IV) ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE COMPENSATION ARRANGEMENT BY ANYONE WHO IS OTHERWISE A MEMBER OF THE BOARD OR COMPENSATION COMMITTEE BUT HAD A CONFLICT OF INTEREST WITH RESPECT TO SUCH COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE. THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XII LINE 2C THE AUDIT PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.