Northern Light School FY2021 filing

Tax-deductible

Oakland, CA501(c)(3)Since 1989EducationEIN 94-3097690

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The School is committed to providing a high quality education for children from all socioeconomic and cultural backgrounds. The faculty and staff create an atmosphere where every child can grow academically, emotionally, physically and spiritually to become healthy, productive members of their families and communities. The focus is on academic excellence as well as non-violence, acceptance of differences, respect for the environment, and moral advancement of humanity so that the children develop an understanding that they have a responsibility to make a difference in the lives of others.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
$88K 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

FY2021 · 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 $528K a year · 10% 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
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$88K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$322K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 8 voting members
Looks good: 7 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$5.8M
+54% vs prior year
Spent
$4.4M
To programs
73%
Net assets
$3.9M
By yearFY2020–FY2024
Revenue
$5.8M
FY2021▲ +54%
Revenue by fiscal year
FY2020$3.8M
FY2021$5.8M
FY2022$5.9M
FY2023$7.1M
FY2024$4.6M
FY2024$4.4M
Expenses
$4.4M
FY2021▲ +9%
Expenses by fiscal year
FY2020$4.1M
FY2021$4.4M
FY2022$5.5M
FY2023$5.1M
FY2024$5.4M
FY2024$5.3M
Net assets
$3.9M
FY2021▲ +83%
Net assets by fiscal year
FY2020$2.2M
FY2021$3.9M
FY2022$3.8M
FY2023$5.9M
FY2024$5.2M
FY2024$4.5M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2018-11-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Dec 2019.

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

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $3.3M Management & general 19% · $860K Fundraising 7% · $334K

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

8 people listed on the 990; $88K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$87,715Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Tonya Taylor’s $123K as Dir. of Students is at the 48th percentile of top reported officer pay among 3395 $1–10M education 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 · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021
Roy Danovitch———$164,617—
Roy Danovitch——$161,739——
Genevieve Jackson——$124,105——
Tonya Taylor$122,843$109,014———
Jill Diaz$117,440$110,750———
Erika Molina—$105,832———
Michelle Lewis——$102,426—$87,715
Michelle Lewis-Alegre—$99,564———

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

Programs and updates

Offers quality education to children from diverse backgrounds.

Provided by the organization

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1 program service account for $3.3M of program spending, described in the organization's own filed words · FY2020.
01

Private school education provided on a sliding fee scale to provide a quality education to all children attending the school.

$3.3Mprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$10K
Grants paid · 4 grants · $5.4M · 2019–2024
Unitemized GrantFY2024$1,250,185
Unitemized GrantFY2023$1,440,191
Unitemized GrantFY2020$1,406,251
Unitemized GrantFY2019$1,303,686

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$5.8M
Ln 12
Gifts and grantsLn 1h$3.6M
Fees for servicesLn 2g$2.1M
Investment incomeLn 3$75K
Money outPt IX
$4.4M
Ln 25
Programscol B$3.3M
Managementcol C$860K
Fundraisingcol D$334K
Owns and owesPt X
$3.9M
net assets · Ln 32
Cash and savingsLn 1–2$150K
Total assetsLn 16$4.3M
LiabilitiesLn 26$322K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.6M
Government grantsLn 1e$687K
Noncash giftsLn 1g$1.0M
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$2.1M
Investment incomeLn 3$75K
Other incomeLn 4–11$66K
Gains on assetsLn 7$4K
Total revenueLn 12$5.8M
Assets in detailPt X, end of year
CashLn 1$105K
SavingsLn 2$45K
Cash and savings togetherLn 1–2$150K
InvestmentsLn 11–13$3.5M
Land, buildings, equipmentLn 10c$364K
Total assetsLn 16$4.3M
LiabilitiesLn 26$322K
Net assetsLn 32$3.9M
OperationsPt I, VI
EmployeesI 538
VolunteersI 610
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$268K$150K
InvestmentsLn 11–13$2.4M$3.5M
Land, buildings, equipmentLn 10c$191K$364K
Total assetsLn 16$3.1M$4.3M
LiabilitiesLn 26$939K$322K
Net assetsLn 32$2.2M$3.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$1.4M$1.4M
Pay of current officers, directors and key staffLn 5$97K$0$0$97K
Other salaries and wagesLn 7$1.4M$967K$374K$67K
Pension plan contributionsLn 8$24K$0$24K$0
Other employee benefitsLn 9$209K$134K$52K$23K
Payroll taxesLn 10$129K$83K$32K$14K
Legal feesLn 11b$40K$0$40K$0
Accounting feesLn 11c$63K$0$63K$0
Other fees for servicesLn 11g$219K$115K$0$104K
Advertising and promotionLn 12$250$0$250$0
Office expensesLn 13$36K$0$36K$0
OccupancyLn 16$351K$351K$0$0
TravelLn 17$2K$0$0$2K
Conferences, conventions and meetingsLn 19$8K$7K$277$0
Depreciation, depletion and amortizationLn 22$41K$35K$5K$819
InsuranceLn 23$41K$0$41K$0
Other expenses (24a–d)Ln 24$284K$122K$163K$0
All other expensesLn 24e$88K$35K$28K$25K
Total functional expensesLn 25$4.4M$3.3M$860K$334K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $4.6M$5.4M−$788K$5.2M 990 PDF
FY2023 $7.1M$5.1M$2.0M$5.9M 990 PDF
FY2022 $5.9M$5.5M$354K$3.8M 990 PDF
FY2021 Viewing $5.8M$4.4M$1.4M$3.9M 990 PDF
FY2020 $3.8M$4.1M−$290K$2.2M 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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $5,833,759 across 14 lines filed
Lines not itemized here account for $3,848 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$686,678
VIII-1f All other contributions, gifts and grants$2,881,539
VIII-1g Noncash contributions (included above)$1,034,297
VIII-1h Total contributions, gifts and grants$3,568,217
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,120,672 · Unrelated business $0 · Excluded from tax $0$2,120,672
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $70,780$70,780
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $4,426$4,426
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $65,816$65,816
VIII-12 Total revenueRelated to mission $2,124,520 · Unrelated business $0 · Excluded from tax $141,022$5,833,759
Part IX · Statement of functional expenses $4,448,173 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $1,406,251$1,406,251
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $97,325$97,325
IX-7 Other salaries and wagesPrograms $967,067 · Management $374,453 · Fundraising $66,821$1,408,341
IX-8 Pension plan contributionsPrograms $0 · Management $24,262 · Fundraising $0$24,262
IX-9 Other employee benefitsPrograms $134,478 · Management $52,071 · Fundraising $22,826$209,375
IX-10 Payroll taxesPrograms $82,631 · Management $31,995 · Fundraising $14,026$128,652
IX-11b Legal feesPrograms $0 · Management $40,302 · Fundraising $0$40,302
IX-11c Accounting feesPrograms $0 · Management $63,086 · Fundraising $0$63,086
IX-11g Other fees for servicesPrograms $114,630 · Management $0 · Fundraising $104,250$218,880
IX-12 Advertising and promotionPrograms $0 · Management $250 · Fundraising $0$250
IX-13 Office expensesPrograms $0 · Management $35,508 · Fundraising $0$35,508
IX-16 OccupancyPrograms $351,048 · Management $0 · Fundraising $0$351,048
IX-17 TravelPrograms $0 · Management $0 · Fundraising $2,027$2,027
IX-19 Conferences, conventions and meetingsPrograms $7,433 · Management $277 · Fundraising $0$7,710
IX-22 Depreciation, depletion and amortizationPrograms $34,700 · Management $5,391 · Fundraising $819$40,910
IX-23 InsurancePrograms $0 · Management $41,498 · Fundraising $0$41,498
IX-24 Other expenses (24a–d)Programs $121,843 · Management $162,548 · Fundraising $0$284,391
IX-24e All other expensesPrograms $34,791 · Management $28,096 · Fundraising $25,470$88,357
IX-25 Total functional expensesPrograms $3,254,872 · Management $859,737 · Fundraising $333,564$4,448,173
Part X · Balance sheet $4,264,584 assets, 19 lines filed
X-1 Cash, non-interest-bearingStart of year $267,702$105,141
X-2 Savings and temporary cash investmentsStart of year $788$45,115
X-4 Accounts receivableStart of year $135,462$145,154
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $100,212$85,354
X-10c Land, buildings and equipment, netStart of year $191,343$364,394
X-11 Publicly traded securitiesStart of year $2,400,569$3,519,426
X-16 Total assetsStart of year $3,096,076$4,264,584
X-17 Accounts payable and accrued expensesStart of year $44,561$46,008
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $4,433$44,902
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $360,165$0
X-25 Other liabilitiesStart of year $530,230$231,327
X-26 Total liabilitiesStart of year $939,389$322,237
X-27 Net assets without donor restrictionsStart of year −$392,481$594,592
X-28 Net assets with donor restrictionsStart of year $2,549,168$3,347,755
X-32 Total net assets or fund balancesStart of year $2,156,687$3,942,347
X-33 Total liabilities and net assetsStart of year $3,096,076$4,264,584
Part XI · Reconciliation of net assets $3,942,347 net assets at year end
XI-1 Total revenue$5,833,759
XI-2 Total expenses$4,448,173
XI-3 Revenue less expenses$1,385,586
XI-4 Net assets at start of year$2,156,687
XI-5 Net unrealized gains (losses) on investments$417,128
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses−$17,054
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$3,942,347

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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