Northern Lighthouse INC

Tax-deductible

Presque Isle, ME501(c)(3)Human ServicesEIN 01-0547336Revenue $4.5M in FY2024

On file with the IRStnlh.org172 Academy St Ste B, 04769-3168 · Presque Isle, METax-exempt since Mar 2002Publicly supported charity — 170(b)(1)(A)(vi)

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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

501(c)(3) charity; gifts are tax-deductible.
76¢ of each $1 spent went to programs.
$267K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $19K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
76%
of spending
Looks good: 76% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$267K
to officers and key staff · 5% of spending
Top officer’s pay higher than 70% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$867K
62% of total assets
Fine: liabilities are 62% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.5M
+20% vs prior year
Spent
$4.9M
To programs
76%
Net assets
$528K
By yearFY2020–FY2024
Revenue
$4.5M
FY2024▲ +20%
Tap a bar for its year
Revenue by fiscal year
FY2020$5.0M
FY2021$5.1M
FY2022$5.8M
FY2023$3.7M
FY2024$4.5M
Expenses
$4.9M
FY2024▼ -1%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.8M
FY2021$4.4M
FY2022$4.9M
FY2023$5.0M
FY2024$4.9M
Net assets
$528K
FY2024▼ -45%
Tap a bar for its year
Net assets by fiscal year
FY2020$699K
FY2021$1.3M
FY2022$2.2M
FY2023$969K
FY2024$528K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2002.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

76 cents of each dollar spent went to programs.

Program services 76% · $3.8M Management & general 24% · $1.2M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $267K paid to officers and key staff.

Part VII, Section A · reportable compensation
$143,825Pt VII · Sec A
$122,908Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A

Tiffany Falkner’s $144K as CEO is at the 70th percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Tiffany Falkner$143,825$131,500$123,787$137,528$115,278
Robyn Locke$122,908$117,614$108,536$97,664—
Melvin G Guiggey————$22,162

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports families with children needing services through trauma-informed, consumer-guided care.

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Provided by the organization

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2 programs · $3.8M · in their own filed words · FY2024
01

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.

$2.3Mprogram expense
02

The northern lighthouse inc contracts rehabilitation services with the state of maine under section 28 and 65 programs as well as therapy and case management

$1.5Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$4.5M
Ln 12
Fees for servicesLn 2g$3.8M
Gifts and grantsLn 1h$620K
Other incomeLn 4–11$41K
Money outPt IX
$4.9M
Ln 25
Programscol B$3.8M
Managementcol C$1.2M
Owns and owesPt X
$528K
net assets · Ln 32
Cash and savingsLn 1–2$129K
Total assetsLn 16$1.4M
LiabilitiesLn 26$867K
PeoplePt VI, VII
9
listed · VII A
PaidVII A2
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$620K
Government grantsLn 1e$517K
Fees for servicesLn 2g$3.8M
Other incomeLn 4–11$41K
Total revenueLn 12$4.5M
Assets in detailPt X, end of year
CashLn 1$129K
Cash and savings togetherLn 1–2$129K
Land, buildings, equipmentLn 10c$886K
Other assetsLn 15$155K
Total assetsLn 16$1.4M
LiabilitiesLn 26$867K
Net assetsLn 32$528K
OperationsPt I, VI
EmployeesI 580
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$418K$129K
Land, buildings, equipmentLn 10c$925K$886K
Total assetsLn 16$1.8M$1.4M
LiabilitiesLn 26$878K$867K
Net assetsLn 32$969K$528K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$3.5M$2.7M$768K
Pension plan contributionsLn 8$74K$37K$37K
Other employee benefitsLn 9$370K$223K$147K
Payroll taxesLn 10$254K$175K$79K
Legal feesLn 11b$23K$12K$11K
Information technologyLn 14$168K$148K$21K
OccupancyLn 16$168K$152K$16K
TravelLn 17$50K$44K$6K
InterestLn 20$28K$21K$6K
Depreciation, depletion and amortizationLn 22$50K$41K$8K
InsuranceLn 23$40K$8K$32K
Other expenses (24a–d)Ln 24$201K$165K$36K
All other expensesLn 24e$30K$27K$3K
Total functional expensesLn 25$4.9M$3.8M$1.2M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $4.5M$4.9M−$440K$528K 990 PDF
FY2023 $3.7M$5.0M−$1.3M$969K 990 PDF
FY2022 $5.8M$4.9M$886K$2.2M 990 PDF
FY2021 $5.1M$4.4M$644K$1.3M 990 PDF
FY2020 $5.0M$4.8M$264K$699K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (6 parts)
Part I · Summary $4,483,185 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $802,431$619,549
I-9 Program service revenuePrior year $2,884,141$3,822,157
I-10 Investment income$0
I-11 Other revenuePrior year $48,325$41,479
I-12 Total revenuePrior year $3,734,897$4,483,185
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,241,466$4,167,380
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $752,820$756,122
I-18 Total expensesPrior year $4,994,286$4,923,502
I-19 Revenue less expensesPrior year −$1,259,389−$440,317
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,483,185 across 6 lines filed
VIII-1e Government grants$517,076
VIII-1f All other contributions, gifts and grants$102,473
VIII-1h Total contributions, gifts and grants$619,549
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,822,157$3,822,157
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $41,479$41,479
VIII-12 Total revenueRelated to mission $3,863,636$4,483,185
Part IX · Statement of functional expenses $4,923,502 across 13 lines filed
IX-7 Other salaries and wagesPrograms $2,701,481 · Management $768,474$3,469,955
IX-8 Pension plan contributionsPrograms $37,253 · Management $36,511$73,764
IX-9 Other employee benefitsPrograms $223,387 · Management $146,710$370,097
IX-10 Payroll taxesPrograms $174,646 · Management $78,918$253,564
IX-11b Legal feesPrograms $12,042 · Management $10,777$22,819
IX-14 Information technologyPrograms $147,704 · Management $20,643$168,347
IX-16 OccupancyPrograms $151,617 · Management $15,988$167,605
IX-17 TravelPrograms $43,628 · Management $6,026$49,654
IX-20 InterestPrograms $21,068 · Management $6,471$27,539
IX-22 Depreciation, depletion and amortizationPrograms $41,152 · Management $8,428$49,580
IX-23 InsurancePrograms $8,002 · Management $31,513$39,515
IX-24 Other expenses (24a–d)Programs $165,149 · Management $35,920$201,069
IX-24e All other expensesPrograms $27,392 · Management $2,602$29,994
IX-25 Total functional expensesPrograms $3,754,521 · Management $1,168,981 · Fundraising $0$4,923,502
Part X · Balance sheet $1,395,944 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $418,035$128,936
X-4 Accounts receivableStart of year $234,930$217,191
X-9 Prepaid expenses and deferred chargesStart of year $33,636$9,562
X-10c Land, buildings and equipment, netStart of year $924,533$885,751
X-15 Other assetsStart of year $235,234$154,504
X-16 Total assetsStart of year $1,846,368$1,395,944
X-17 Accounts payable and accrued expensesStart of year $166,256$266,602
X-19 Deferred revenueStart of year $48,991$55,652
X-25 Other liabilitiesStart of year $230,279$154,504
X-26 Total liabilitiesStart of year $877,564$867,457
X-27 Net assets without donor restrictionsStart of year $968,804$528,487
X-32 Total net assets or fund balancesStart of year $968,804$528,487
X-33 Total liabilities and net assetsStart of year $1,846,368$1,395,944
Part XI · Reconciliation of net assets $528,487 net assets at year end
XI-1 Total revenue$4,483,185
XI-2 Total expenses$4,923,502
XI-3 Revenue less expenses−$440,317
XI-4 Net assets at start of year$968,804
XI-10 Net assets at end of year$528,487

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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