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Northern Lights Community School

Tax-deductible

Warba, MN501(c)(3)Since 2004Education EIN 20-2157775Revenue $2.5M in FY2025

On file with the IRSnlcschool.org305 Bridge St, 55793-0000 · Warba, MNTax-exempt since Oct 2006School — 170(b)(1)(A)(ii)

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Northern Lights Community School will create a safe, small and enthusiastic learning Community in which all students are known well, taught as individuals, and encouraged to be good stewards of our environment.

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Run by 7 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $150K a year · 7% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 5.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $7K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.1M
69% of total assets
Worth a look: liabilities are 69% of assets; over 65%.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.5M
+11% vs prior year
Spent
$2.1M
To programs
72%
Net assets
$513K
By yearFY2020–FY2025
Revenue
$2.5M
FY2025▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.1M
FY2021$2.1M
FY2022$2.7M
FY2023$2.0M
FY2024$2.2M
FY2025$2.5M
Expenses
$2.1M
FY2025▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.1M
FY2021$2.2M
FY2022$2.2M
FY2023$1.9M
FY2024$2.1M
FY2025$2.1M
Net assets
$513K
FY2025▲ +163%
Tap a bar for its year
Net assets by fiscal year
FY2020−$417K
FY2021−$537K
FY2022−$90K
FY2023$38K
FY2024$195K
FY2025$513K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2006.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $1.6M Management & general 28% · $598K

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

7 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Josie Pitts-Lobe
Board Chair/Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Karen Howell
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Orlend Menze
Executive Director
$0Pt VII · Sec A
See Northern Lights Community School executive salaries →

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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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Educates students individually in a safe, enthusiastic community, fostering environmental stewardship.

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Provided by the organization

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1 program · $1.6M · in their own filed words · FY2024
01

Northern lights community school will create a safe, small and enthusiastic learning community in which all students are known well, taught as individuals, and encouraged to be good stewards of our environment.

$1.6Mprogram 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 · FY2024
Northern Lights Building CompanyFY2024$7K
Total grants receivedfrom 1 funder$7K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$2.5M
Ln 12
Gifts and grantsLn 1h$2.4M
Investment incomeLn 3$23K
Fees for servicesLn 2g$16K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.6M
Managementcol C$598K
Owns and owesPt X
$513K
net assets · Ln 32
Cash and savingsLn 1–2$910K
Total assetsLn 16$1.6M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.4M
Government grantsLn 1e$2.4M
Fees for servicesLn 2g$16K
Investment incomeLn 3$23K
Other incomeLn 4–11$14K
Total revenueLn 12$2.5M
Assets in detailPt X, end of year
CashLn 1$182K
SavingsLn 2$729K
Cash and savings togetherLn 1–2$910K
Land, buildings, equipmentLn 10c$201K
Other assetsLn 15$158K
Total assetsLn 16$1.6M
LiabilitiesLn 26$1.1M
Net assetsLn 32$513K
OperationsPt I, VI
EmployeesI 50
VolunteersI 67
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$579K$910K
Land, buildings, equipmentLn 10c$242K$201K
Total assetsLn 16$1.4M$1.6M
LiabilitiesLn 26$1.2M$1.1M
Net assetsLn 32$195K$513K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$1.3M$1.1M$261K
Accounting feesLn 11c$61K$61K
Other fees for servicesLn 11g$230K$148K$82K
Office expensesLn 13$17K$17K
Information technologyLn 14$15K$15K
OccupancyLn 16$249K$176K$74K
TravelLn 17$8K$8K
Depreciation, depletion and amortizationLn 22$54K$54K
InsuranceLn 23$27K$27K
Other expenses (24a–d)Ln 24$106K$83K$22K
All other expensesLn 24e$63K$9K$54K
Total functional expensesLn 25$2.1M$1.6M$598K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.5M$2.1M$318K$513K 990 PDF
FY2024 $2.2M$2.1M$157K$195K 990 PDF
FY2023 $2.0M$1.9M$131K$38K 990 PDF
FY2022 $2.7M$2.2M$447K−$90K 990 PDF
FY2021 $2.1M$2.2M−$120K−$537K 990 PDF
FY2020 $2.1M$2.1M−$32K−$417K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $2,468,120 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,112,505$2,414,638
I-9 Program service revenuePrior year $22,021$15,836
I-10 Investment incomePrior year $21,755$23,403
I-11 Other revenuePrior year $62,888$14,243
I-12 Total revenuePrior year $2,219,169$2,468,120
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,062,550$2,149,725
I-18 Total expensesPrior year $2,062,550$2,149,725
I-19 Revenue less expensesPrior year $156,619$318,395
Part VI · Governance 6 of 6 board members independent, 2 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $2,468,120 across 7 lines filed
VIII-1e Government grants$2,407,288
VIII-1f All other contributions, gifts and grants$7,350
VIII-1h Total contributions, gifts and grants$2,414,638
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $15,836$15,836
VIII-3 Investment incomeExcluded from tax $23,403$23,403
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $14,243$14,243
VIII-12 Total revenueRelated to mission $30,079 · Unrelated business $0 · Excluded from tax $23,403$2,468,120
Part IX · Statement of functional expenses $2,149,725 across 11 lines filed
IX-11a Management feesPrograms $1,057,982 · Management $261,046$1,319,028
IX-11c Accounting feesManagement $61,011$61,011
IX-11g Other fees for servicesPrograms $147,866 · Management $82,088$229,954
IX-13 Office expensesManagement $16,894$16,894
IX-14 Information technologyPrograms $15,472$15,472
IX-16 OccupancyPrograms $175,791 · Management $73,684$249,475
IX-17 TravelPrograms $8,379$8,379
IX-22 Depreciation, depletion and amortizationPrograms $53,811$53,811
IX-23 InsuranceManagement $26,680$26,680
IX-24 Other expenses (24a–d)Programs $83,395 · Management $22,380$105,775
IX-24e All other expensesPrograms $9,390 · Management $53,856$63,246
IX-25 Total functional expensesPrograms $1,552,086 · Management $597,639 · Fundraising $0$2,149,725
Part X · Balance sheet $1,641,015 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $111,592$181,831
X-2 Savings and temporary cash investmentsStart of year $467,368$728,517
X-3 Pledges and grants receivableStart of year $278,069$328,291
X-4 Accounts receivableStart of year $10,293$2,197
X-8 Inventories for sale or useStart of year $1,732$1,151
X-9 Prepaid expenses and deferred chargesStart of year $49,219$39,910
X-10c Land, buildings and equipment, netStart of year $241,534$201,323
X-15 Other assetsStart of year $205,923$157,795
X-16 Total assetsStart of year $1,365,730$1,641,015
X-17 Accounts payable and accrued expensesStart of year $159,591$207,398
X-25 Other liabilitiesStart of year $1,011,094$920,177
X-26 Total liabilitiesStart of year $1,170,685$1,127,575
X-27 Net assets without donor restrictionsStart of year $82,879$336,725
X-28 Net assets with donor restrictionsStart of year $112,166$176,715
X-32 Total net assets or fund balancesStart of year $195,045$513,440
X-33 Total liabilities and net assetsStart of year $1,365,730$1,641,015
Part XI · Reconciliation of net assets $513,440 net assets at year end
XI-1 Total revenue$2,468,120
XI-2 Total expenses$2,149,725
XI-3 Revenue less expenses$318,395
XI-4 Net assets at start of year$195,045
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$513,440

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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