Northern Light School FY2023 filing

Tax-deductible

Oakland, CA501(c)(3)Since 1989EducationEIN 94-3097690Revenue $7.1M in FY2023

On file with the IRSnorthernlightschool.com3710 Dorisa Ave, 94605-4941 · Oakland, CATax-exempt since Dec 2019School — 170(b)(1)(A)(ii)

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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.
82¢ of each $1 spent went to programs.
$388K 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

FY2023 · 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
3 of 6
filings with a surplus
Average surplus $293K a year · 6% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$388K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% 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
$166K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$7.1M
+21% vs prior year
Spent
$5.1M
To programs
82%
Net assets
$5.9M
By yearFY2020–FY2025
Revenue
$7.1M
FY2023▲ +21%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.8M
FY2021$5.8M
FY2022$5.9M
FY2023$7.1M
FY2024$4.6M
FY2025$4.4M
Expenses
$5.1M
FY2023▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.1M
FY2021$4.4M
FY2022$5.5M
FY2023$5.1M
FY2024$5.4M
FY2025$5.3M
Net assets
$5.9M
FY2023▲ +57%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.2M
FY2021$3.9M
FY2022$3.8M
FY2023$5.9M
FY2024$5.2M
FY2025$4.5M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2018-11-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Dec 2019.

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

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $4.2M Management & general 11% · $563K Fundraising 8% · $387K

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

14 people listed on the 990; $388K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Head of School - Term. 06/2022
$161,739Pt VII · Sec A
Head of School - Term. 03/2023
$124,105Pt VII · Sec A
Founder / Development
$102,426Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee - Eff. 12/2022
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee - Eff. 09/2022
$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

NameFY2025FY2024FY2023FY2022FY2021
Roy Danovitch——$161,739$164,617—
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———
Molly Harrington$97,436————

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.

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Provided by the organization

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1 program · $4.2M · in their own filed words · FY2022
01

Northern Light School is a leading independent Oakland, CA non-profit, preschool through grade 8 organization that provides excellent education to children from across the Bay Area. At Northern Light School, we are committed to being a Bay Area school that builds a school family and is dedicated to offering children an excellent…

$4.2Mprogram expense

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 FY2023 990, line by line.

1The main four
Money inPt VIII
$7.1M
Ln 12
Gifts and grantsLn 1h$4.7M
Fees for servicesLn 2g$2.3M
Investment incomeLn 3$146K
Money outPt IX
$5.1M
Ln 25
Programscol B$4.2M
Managementcol C$563K
Fundraisingcol D$387K
Owns and owesPt X
$5.9M
net assets · Ln 32
Cash and savingsLn 1–2$150K
Total assetsLn 16$6.0M
LiabilitiesLn 26$166K
PeoplePt VI, VII
14
listed · VII A
PaidVII A3
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.7M
Noncash giftsLn 1g$56K
Fundraising eventsLn 1c$93K
Fees for servicesLn 2g$2.3M
Investment incomeLn 3$146K
Other incomeLn 4–11$7K
Gains on assetsLn 7−$3K
Total revenueLn 12$7.1M
Assets in detailPt X, end of year
CashLn 1$149K
SavingsLn 2$2K
Cash and savings togetherLn 1–2$150K
InvestmentsLn 11–13$5.4M
Land, buildings, equipmentLn 10c$286K
Other assetsLn 15$67K
Total assetsLn 16$6.0M
LiabilitiesLn 26$166K
Net assetsLn 32$5.9M
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 FY23End FY23
Cash and savingsLn 1–2$283K$150K
InvestmentsLn 11–13$3.2M$5.4M
Land, buildings, equipmentLn 10c$320K$286K
Total assetsLn 16$4.0M$6.0M
LiabilitiesLn 26$286K$166K
Net assetsLn 32$3.8M$5.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$1.1M$1.1M
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$394K$197K$99K$99K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$1.6M$1.3M$191K$139K
Pension plan contributionsLn 8$33K$25K$4K$3K
Other employee benefitsLn 9$189K$146K$24K$19K
Payroll taxesLn 10$155K$120K$20K$15K
Management feesLn 11a$0
Legal feesLn 11b$62K$48K$8K$6K
Accounting feesLn 11c$57K$57K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$21K$21K
Other fees for servicesLn 11g$265K$265K
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$145K$120K$14K$10K
Information technologyLn 14$65K$50K$8K$6K
RoyaltiesLn 15$0
OccupancyLn 16$692K$534K$89K$69K
TravelLn 17$9K$7K$1K$850
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$36K$28K$5K$4K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$48K$37K$6K$5K
InsuranceLn 23$65K$50K$8K$6K
Other expenses (24a–d)Ln 24$184K$174K$7K$4K
Total functional expensesLn 25$5.1M$4.2M$563K$387K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $4.4M$5.3M−$878K$4.5M 990 PDF
FY2024 $4.6M$5.4M−$788K$5.2M 990 PDF
FY2023 Viewing $7.1M$5.1M$2.0M$5.9M 990 PDF
FY2022 $5.9M$5.5M$354K$3.8M 990 PDF
FY2021 $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 FY2023 990 (6 parts)
Part I · Summary $7,126,279 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,426,220$4,700,984
I-9 Program service revenuePrior year $2,354,759$2,272,464
I-10 Investment incomePrior year $93,277$146,330
I-11 Other revenuePrior year $1,555$6,501
I-12 Total revenuePrior year $5,875,811$7,126,279
I-13 Grants and similar amounts paidPrior year $1,391,508$1,127,934
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,125,380$2,364,953
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,005,278$1,655,559
I-18 Total expensesPrior year $5,522,166$5,148,446
I-19 Revenue less expensesPrior year $353,645$1,977,833
Part VI · Governance 11 of 11 board members independent, 3 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $7,126,279 across 11 lines filed
Lines not itemized here account for $6,501 of total revenue; see the IRS return.
VIII-1c Fundraising events$93,318
VIII-1f All other contributions, gifts and grants$4,607,666
VIII-1g Noncash contributions (included above)$55,662
VIII-1h Total contributions, gifts and grants$4,700,984
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,272,464$2,272,464
VIII-3 Investment incomeExcluded from tax $149,614$149,614
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$3,284−$3,284
VIII-8 Net income from fundraising eventsExcluded from tax $0$0
VIII-12 Total revenueRelated to mission $2,278,965 · Excluded from tax $146,330$7,126,279
Part IX · Statement of functional expenses $5,148,446 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $1,127,934$1,127,934
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $197,083 · Management $98,542 · Fundraising $98,541$394,166
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $1,263,955 · Management $190,618 · Fundraising $139,230$1,593,803
IX-8 Pension plan contributionsPrograms $25,279 · Management $4,239 · Fundraising $3,261$32,779
IX-9 Other employee benefitsPrograms $145,745 · Management $24,439 · Fundraising $18,800$188,984
IX-10 Payroll taxesPrograms $119,707 · Management $20,073 · Fundraising $15,441$155,221
IX-11a Management fees$0
IX-11b Legal feesPrograms $47,746 · Management $8,007 · Fundraising $6,159$61,912
IX-11c Accounting feesManagement $56,600$56,600
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management feesManagement $21,196$21,196
IX-11g Other fees for servicesPrograms $264,777$264,777
IX-12 Advertising and promotionPrograms $8,452$8,452
IX-13 Office expensesPrograms $119,822 · Management $14,244 · Fundraising $10,443$144,509
IX-14 Information technologyPrograms $49,817 · Management $8,354 · Fundraising $6,426$64,597
IX-15 Royalties$0
IX-16 OccupancyPrograms $533,555 · Management $89,470 · Fundraising $68,825$691,850
IX-17 TravelPrograms $6,593 · Management $1,106 · Fundraising $850$8,549
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $28,023 · Management $4,699 · Fundraising $3,615$36,337
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $37,055 · Management $6,214 · Fundraising $4,780$48,049
IX-23 InsurancePrograms $49,833 · Management $8,356 · Fundraising $6,428$64,617
IX-24 Other expenses (24a–d)Programs $173,658 · Management $6,505 · Fundraising $3,951$184,114
IX-25 Total functional expensesPrograms $4,199,034 · Management $562,662 · Fundraising $386,750$5,148,446
Part X · Balance sheet $6,037,389 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $109,366$148,691
X-2 Savings and temporary cash investmentsStart of year $173,685$1,689
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $85,630$123,154
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $72,956$24,787
X-10c Land, buildings and equipment, netStart of year $319,794$285,788
X-11 Publicly traded securitiesStart of year $3,204,586$5,386,471
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $69,809$66,809
X-16 Total assetsStart of year $4,035,826$6,037,389
X-17 Accounts payable and accrued expensesStart of year $246,859$163,723
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $38,947$2,690
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $285,806$166,413
X-27 Net assets without donor restrictionsStart of year $543,382$1,373,637
X-28 Net assets with donor restrictionsStart of year $3,206,638$4,497,339
X-32 Total net assets or fund balancesStart of year $3,750,020$5,870,976
X-33 Total liabilities and net assetsStart of year $4,035,826$6,037,389
Part XI · Reconciliation of net assets $5,870,976 net assets at year end
XI-1 Total revenue$7,126,279
XI-2 Total expenses$5,148,446
XI-3 Revenue less expenses$1,977,833
XI-4 Net assets at start of year$3,750,020
XI-5 Net unrealized gains (losses) on investments$143,123
XI-10 Net assets at end of year$5,870,976

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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