Northwest Learning & Achievement Dba Altera
Nonprofit profile at a glance
- EIN
- 911949052
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Wapato, WA, USA
- Phone
- 5098779906
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $1,390,212
- Expenses
- $1,977,785
- Assets
- $1,630,110
- Liabilities
- $181,622
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
11 people listed
Highest reported compensation
- BARBARA PETERSON (EXECUTIVE DIR): $169,238 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 develop and manage local and regional youth programs that are innovative, efficiently managed, cost effective, and result-oriented, with primary emphasis on assisting youth to achieve personal goals.
What it reported doing in 2024
21st CCLC Make Change: Cohort 16- After school program to assist students Grade 1 through 12 in two rural districts, Highland School District and Warden School District, serving approximately 330 students. Students in the program in 3 schools, Marcus Whitman Elementary, Tieton Intermediate, and Highland Junior and Senior High School, made good progress and more than 300 students were served. 21st CCLC Future Ready: Cohort 14- Served students Grades 1 through 12 in Tonasket School District (Tieton Elementary, Tieton Middle School, Tieton High School) and Oroville School District (Oroville Elementary and Oroville Middle and High School); serving approximately 300 in learning. The majority of students in the program in 5 buildings met the districts learning expectations for the year and the program was able to meet its attendance goals for parents and students. 21st CCLC Hoquiam: Approximately 300 students were served in the Hoquiam 21st Century program during the fiscal year; higher attendance is expected in future years. This was the first full year of operation in this site.
Operating model
- Revenue model
- Grant-funded. 94% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 79
- Accountability: 100
- Sustainability: 23
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 73.7%; rating input score 74
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Pass
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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: 8 of 8 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -42.3%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 0.82; rating input score 37; 37th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 8.6%; rating input score 42; 42nd percentile among comparable filings
Growth
- Program expense growth: -8.7% per year; rating input score 0; 5th percentile among comparable filings
- Revenue growth: -2.8% per year; rating input score 0; 8th percentile among comparable filings
- Asset growth: 3.1% per year; rating input score 100; 30th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 73.7% of spending went to programs
- Governance: 10 of 10 board members independent · 8 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $1.5M in reported program spending
- Leadership: top reported pay $169K · 11 people listed · 3 of 6 pay-setting controls reported
- Consistency: 30 of 30 current checks pass
- Schedules: 6 filed schedules · includes major donors and executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- High — Sustainability: Operating margin scored 4/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.
- Moderate — Sustainability: Officer compensation ratio scored 42/100.