Northern Light School

Nonprofit profile at a glance

EIN
943097690
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Oakland, CA, USA
Phone
5109570570
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Elementary, Secondary Education, K - 12

Official website

Reported finances

Revenue
$4,443,399
Expenses
$5,321,681
Assets
$5,294,868
Liabilities
$765,845

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • ANN HETERELENDY (PRESIDENT (Thru 12/24))
  • HEATHER MARTINEZ QUITIGUA (Gov Char/PRESIDENT (Eff 12/24))

Highest reported compensation

  • Tonya Taylor (Dir. of Students): $137,395 total reported compensation
  • Jill Diaz (Dir. of Admissions & MKT): $131,952 total reported compensation
  • MOLLY HARRINGTON (FRONT OFFICE MANAGER): $105,449 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The school is committed to providing a high quality education for children from all socioeconomic and cultural backgrounds. The faculty and staff create an atmosphere where every child can grow academically, emotionally, physically and spiritually to become healthy, productive members of their families and communities. The focus is on academic excellence as well as non-violence, acceptance of differences, respect for the environment, and moral advancement of humanity so that the children develop an understanding that they have a responsibility to make a difference in the lives of others.

What it reported doing in 2024

Northern light school is a leading independent oakland, ca non profit, preschool through grade 8 organization that provides excellent education to children from across the bay area. At northern light school, we are committed to being a bay area school that builds a school family and is dedicated to offering children an excellent education that will enhance not only their academic growth but also their emotional, physical, and spiritual development. Our faculty is here to teach and nurture the children in an environment of challenges, exploration, structure and love. Northern light school is designed to benefit all of us: children, faculty, families and the community.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 57% for direct work, and 43% for grants.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 94
  • Accountability: 74
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.2%; rating input score 68
  • Program expense ratio: 55.1%; rating input score 55
  • Fundraising efficiency: $2.63 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.8%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.99; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.14; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 8.1%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 5.3% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 35th percentile among comparable filings

Details

  • Where the money goes: 68.2% of revenue deployed · 55.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.9M in reported program spending
  • Leadership: top reported pay $137K · 15 people listed
  • Consistency: 32 of 32 current checks pass
  • Schedules: 7 filed schedules · includes major donors and grants
  • Filing history: 10 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Program expense ratio scored 55/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Operating margin scored 7/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.