Northstar Learning Centers Inc

Nonprofit profile at a glance

EIN
510200575
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
New Bedford, MA, USA
Phone
5089843384
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care

Official website

Reported finances

Revenue
$9,611,843
Expenses
$6,854,301
Assets
$18,995,899
Liabilities
$11,409,908

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

Leadership & pay

10 people listed

Executive titles in this filing

  • MARIA ROSARIO (EXECUTIVE DIRECTOR)
  • WAYNE RAMOS (PRESIDENT)
  • ESTELLA REBEIRO (PRESIDENT)

Highest reported compensation

  • MARIA ROSARIO (EXECUTIVE DIRECTOR): $102,848 total reported compensation
  • HILDA ORTIZ (SENIOR ACCOUNTS MANAGER): $74,020 total reported compensation

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

Overview

Mission

To help young people overcome poverty, discrimination, educational disadvantage, violence, and other adversity through learning essential competencies and hopefulness with which they can transform their lives and communities. In advocacy and public policy, we as a minority-led nonprofit organization advance diversity as a strength and resource to open pathways to create a better life.

What it reported doing in 2024

Provide a clinical model that ensures participants receive timely access to an array of high quality behavioral health services at the level and intensity required to meet their needs. Services are available to children and grades k-5 as well as all ages through adult and include school based services, individual, group and family counseling and in-home therapy.

Operating model

Revenue model
Grant-funded. 73% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 71
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.7%; rating input score 51
  • Program expense ratio: 70.9%; rating input score 71
  • Fundraising efficiency: Limited

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: Limited
  • 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 28.7%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 2.77; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.6; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 2.6%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: 10.5% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 10.3% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: 18.9% per year; rating input score 100; 82nd percentile among comparable filings

Details

  • Where the money goes: 50.7% of revenue deployed · 70.9% of spending went to programs
  • Governance: 8 of 8 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $4.9M in reported program spending
  • Leadership: top reported pay $103K · 10 people listed
  • Highest-paid contractors: 2 contractors listed · $265K reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 51/100.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.