The Northern Lighthouse Inc
Nonprofit profile at a glance
- EIN
- 010547336
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Presque Isle, ME, USA
- Phone
- 2075401522
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Foster Care
Reported finances
- Revenue
- $4,483,185
- Expenses
- $4,923,502
- Assets
- $1,395,944
- Liabilities
- $867,457
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- TIFFANY FALKNER (CEO)
Highest reported compensation
- TIFFANY FALKNER (CEO): $151,060 total reported compensation
- ROBYN LOCKE (CFO): $131,759 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 northern lighthouse, inc. Staff will provide respect, understanding, and strength based service to our families. We acknowledge that families undergo a growth process including a grieving process, when their children are in need of services. We will be respectful of where each family member is at in this process. Our staff will provide quality supportive services to children and parents involved in our programs. We will provide educational support to all family members involved with the child as needed. Our staff will focus on a trauma informed, consumer guided, and family driven approach to treatment. All staff will have an understanding of co-occurring disorders. Our staff will also focus on a strength based approach to working with families, recognizing strengths within the family structure. Our staff will provide services to support families, build self-confidence, self-esteem, personal responsibility, as well as skill development. Our staff will encourage families to make info
What it reported doing in 2024
The northern lighthouse inc has a 6 bed co ed group home facility. All expenses are for the home and direct care of the girls and boys, consultants and training expenses.
Operating model
- Revenue model
- Earned-program. 85% of the money available for current operations came from fees and other program revenue.
- 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 most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 60
- Accountability: 100
- Sustainability: 16
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 83.7%; rating input score 84
- Program expense ratio: 76.3%; rating input score 76
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 0 of 6 controls in place; rating input score 0
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Missing
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- 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: -9.8%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 0.28; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0.62; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 5.7%; rating input score 49; 49th percentile among comparable filings
Growth
- Program expense growth: 2% per year; rating input score 100; 22nd percentile among comparable filings
- Revenue growth: 4% per year; rating input score 100; 34th percentile among comparable filings
- Asset growth: 6.9% per year; rating input score 100; 44th percentile among comparable filings
Details
- Where the money goes: 83.7% of revenue deployed · 76.3% of spending went to programs
- Governance: 9 of 9 board members independent · 9 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $3.8M in reported program spending
- Leadership: top reported pay $151K · 9 people listed · 0 of 6 pay-setting controls reported
- Consistency: 26 of 26 current checks pass
- Schedules: 4 filed schedules · includes executive pay
- Filing history: 13 filing years from 2011 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.
- High — Transparency & Controls: Pay-setting controls scored 0/100.
- High — Sustainability: Operating margin scored 13/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.
- Moderate — Sustainability: Officer compensation ratio scored 49/100.