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Sparrows Nest Inc

EIN 75-3120984 · Tulsa, OK

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair51 out of 100GovernanceFair61 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$268,841
Spending
$266,851
Spent on programs
89%
Reserves
0.9 months of spending
Largest source of income
donations and private grants, 100%
Employees
2
Volunteers
32
Highest pay
$48,000, president

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 51 out of 100. Higher than 19% of charities in its peer group (human services, $250k to $1m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.9 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    12 of 15

    Income exceeded spending by 1% of income.

  • Income trend

    0 of 15

    Income fell 34% on the year before.

  • Spending floor

    15 of 15

    89% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 61 out of 100. Higher than 35% of charities in its peer group (human services, $250k to $1m).

  • Independent board

    25 of 25

    4 of 6 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $237,421 spent. THE WORK OF SPARROW'S NEST CONTINUED THROUGH AUGUST OF 2025 WITH THE CARE AND PLACEMENT OF 22 CHILDREN IN RESIDENCE, 20 CRISIS FAMILIES SERVED, AND 20 REUNITED FAMILIES SUPPORTED WITH EDUCATION, MATERIAL NEEDS, AND COUNSELING. DURING 2025, WE HAD THE HELP OF 32 VOLUNTEERS WORKING WITH CHILDREN AND HELPING WITH CHANGES AND REPAIRS TO OUR FACILITY. IN AUGUST OF 2025, WE SAW THE PLACEMENT OF OUR LAST CHILD IN RESIDENCE. AFTER RECEIVING A LIST OF REQUIREMENTS FOR UPGRADING OUR FACILITY, INCLUDING HANDICAP ACCESSS FROM THE LATVIAN SOCIAL DEPARTMENT, WE WERE PUT IN THE POSITION TO EVALUATE THE COST OF IMPLEMENTING THESE REQUIREMENTS AND THE FEASABILITY OF THE WORK. THE FIRST STEP NEEDED WAS TO STOP RECEIVING NEW CHILDREN AND TO FIND APPROPRIATE PLACEMENT FOR THE RESIDENTIAL CHILDREN. ANY PROPOSED WORK ON THE BUILDING TO MEET THE REQUIREMENTS NECESSITATED THAT THE BUILDING BE EMPTY AND FREE FOR THE REMODELING AND ADDITIONS. AT THIS TIME, IT APPEARS THAT THE CHANGES TO OUR EXISTING FACILITY ARE COST PROHIBITIVE. IT IS UNCLEAR WHETHER THE NEW ARCHITECTURAL DRAWINGS WITH REQUIRED CHANGES CAN BE APPROVED BY THE REGIONAL GOVERNMENT. FOR THESE REASONS, WE ARE NOW EXPLORING THE FEASIBILITY OF DEVELOPING OUR FARM PROPERTY FOR RESIDENTIAL CARE. THERE ARE SEVERAL ADVANTAGES TO THIS PROPERTY, INCLUDING LARGER GROUNDS AND THE ABILITY TO INCLUDE ANIMALS AND NATURE AS A PART OF THE CARE AND HEALING PROCESS OF CHILDREN IN TRAUMA. THERE ARE ALSO SOME CHALLENGES IN THE LOCATION THAT NEED TO BE MET AND OVERCOME. WE ARE IN THE BEGINNING STAGES OF PLANNING AND INVESTIGATING. THE BUILDING LOCATED IN JELGAVA HAS BEEN LISTED FOR SALE. ANY FUNDS FROM THE PROCEEDS OF THIS SALE WILL GO TO IMPROVING THE FACILITIES AT THE FARM. THE FIRST THREE ITEMS THAT WILL BE ADDRESSED ARE A NEW FENCE TO ENSURE SAFETY, A NEW HEATING SYSTEM TO OPERATE AS A FALL BACK WHEN AND IF THE WOODBURNING SYSTEM FAILS, AND THE REPAIR OF THE BANKS OF OUR SMALL LAKE SO THAT THERE IS NO MARSHY AREA, ONLY A FIRM BANK WHERE THE WATER CAN BE APPROACHED SAFELY AND USED FOR ACTIVITIES. WE WILL ALSO CONTINUE OUR OUTREACH TO FAMILIES IN CRISIS, REUNITED FAMILIES, AND PENSIONERS WHO NEED HELP WITH LIFE-SAVING MEDICATIONS AND PHYSICAL HELP. THIS IS A TIME OF UNEXPECTED TRANSITION AND REDEFINING OF SPARROW'S NEST'S ROLE IN SERVING ORPHANED AND ABANDONED CHILDREN IN LATVIA. 2026 WILL BE A YEAR OF DECISIONS AND NEW DIRECTIONS. AFTER 25 YEARS OF SERVICE IN LATVIA, IT IS HELPFUL TO HAVE A CHANCE TO STOP, EVALAUTE OUR POSITION, AND ADJUST TO THE CHANGING NEEDS OF CHILDREN AND FAMILIES IN CRISIS. THE WORK OF SPARROW'S NEST CONTINUED THROUGH AUGUST OF 2025 WITH THE CARE AND PLACEMENT OF 22 CHILDREN IN RESIDENCE, 20 CRISIS FAMILIES SERVED, AND 20 REUNITED FAMILIES SUPPORTED WITH EDUCATION, MATERIAL NEEDS, AND COUNSELING. DURING 2025, WE HAD THE HELP OF 32 VOLUNTEERS WORKING WITH CHILDREN AND HELPING WITH CHANGES AND REPAIRS TO OUR FACILITY. IN AUGUST OF 2025, WE SAW THE PLACEMENT OF OUR LAST CHILD IN RESIDENCE. AFTER RECEIVING A LIST OF REQUIREMENTS FOR UPGRADING OUR FACILITY, INCLUDING HANDICAP ACCESSS FROM THE LATVIAN SOCIAL DEPARTMENT, WE WERE PUT IN THE POSITION TO EVALUATE THE COST OF IMPLEMENTING THESE REQUIREMENTS AND THE FEASABILITY OF THE WORK. THE FIRST STEP NEEDED WAS TO STOP RECEIVING NEW CHILDREN AND TO FIND APPROPRIATE PLACEMENT FOR THE RESIDENTIAL CHILDREN. ANY PROPOSED WORK ON THE BUILDING TO MEET THE REQUIREMENTS NECESSITATED THAT THE BUILDING BE EMPTY AND FREE FOR THE REMODELING AND ADDITIONS. AT THIS TIME, IT APPEARS THAT THE CHANGES TO OUR EXISTING FACILITY ARE COST PROHIBITIVE. IT IS UNCLEAR WHETHER THE NEW ARCHITECTURAL DRAWINGS WITH REQUIRED CHANGES CAN BE APPROVED BY THE REGIONAL GOVERNMENT. FOR THESE REASONS, WE ARE NOW EXPLORING THE FEASIBILITY OF DEVELOPING OUR FARM PROPERTY FOR RESIDENTIAL CARE. THERE ARE SEVERAL ADVANTAGES TO THIS PROPERTY, INCLUDING LARGER GROUNDS AND THE ABILITY TO INCLUDE ANIMALS AND NATURE AS A PART OF THE CARE AND HEALING PROCESS OF CHILDREN IN TRAUMA. THERE ARE ALSO SOME CHALLENGES IN THE LOCATION THAT NEED TO BE MET AND OVERCOME. WE ARE IN THE BEGINNING STAGES OF PLANNING AND INVESTIGATING. THE BUILDING LOCATED IN JELGAVA HAS BEEN LISTED FOR SALE. ANY FUNDS FROM THE PROCEEDS OF THIS SALE WILL GO TO IMPROVING THE FACILITIES AT THE FARM. THE FIRST THREE ITEMS THAT WILL BE ADDRESSED ARE A NEW FENCE TO ENSURE SAFETY, A NEW HEATING SYSTEM TO OPERATE AS A FALL BACK WHEN AND IF THE WOODBURNING SYSTEM FAILS, AND THE REPAIR OF THE BANKS OF OUR SMALL LAKE SO THAT THERE IS NO MARSHY AREA, ONLY A FIRM BANK WHERE THE WATER CAN BE APPROACHED SAFELY AND USED FOR ACTIVITIES. WE WILL ALSO CONTINUE OUR OUTREACH TO FAMILIES IN CRISIS, REUNITED FAMILIES, AND PENSIONERS WHO NEED HELP WITH LIFE-SAVING MEDICATIONS AND PHYSICAL HELP. THIS IS A TIME OF UNEXPECTED TRANSITION AND REDEFINING OF SPARROW'S NEST'S ROLE IN SERVING ORPHANED AND ABANDONED CHILDREN IN LATVIA. 2026 WILL BE A YEAR OF DECISIONS AND NEW DIRECTIONS. AFTER 25 YEARS OF SERVICE IN LATVIA, IT IS HELPFUL TO HAVE A CHANCE TO STOP, EVALAUTE OUR POSITION, AND ADJUST TO THE CHANGING NEEDS OF CHILDREN AND FAMILIES IN CRISIS.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since April 2005.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.