Northern Lights Community School
Northern Lights Community School shows stable finances with no reported executive compensation, despite historical asset and liability fluctuations.
EIN: 202157775 · Warba, MN · NTEE: B29 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.2M |
| Total Expenses | $1.9M |
| Program Spending | 85% |
| CEO/Top Officer Pay | $2 |
| Net Assets | $38K |
| Transparency Score | 90/100 |
Is Northern Lights Community School Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Northern Lights Community School directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Northern Lights Community School
Northern Lights Community School (EIN: 202157775) is a nonprofit organization based in Warba, MN, classified under NTEE code B29. The organization reported total revenue of $2.2M and total assets of $1.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Northern Lights Community School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Northern Lights Community School is a mid-size nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 2.2%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $2.0M |
| Total Expenses | $1.9M |
| Surplus / Deficit | +$131K |
| Total Assets | $1.4M |
| Total Liabilities | $1.4M |
| Net Assets | $38K |
| Operating Margin | 6.5% |
| Debt-to-Asset Ratio | 97.3% |
| Months of Reserves | 9.1 months |
Financial Health Grade: A
In 2023, Northern Lights Community School reported a surplus of $131K with revenue exceeding expenses, holds 9.1 months of operating reserves (strong position), has a debt-to-asset ratio of 97.3% (high leverage).
Financial Trends
Over 13 years of filings (2011–2023), Northern Lights Community School's revenue has grown at a compound annual growth rate (CAGR) of 2.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -24.7% | -15.6% | -14.5% |
| 2022 | +30.8% | +3.1% | +1.0% |
| 2021 | +0.1% | +4.4% | -5.2% |
| 2020 | -11.4% | +2.2% | -15.1% |
| 2019 | +16.0% | -17.6% | +0.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2006 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Northern Lights Community School with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Northern Lights Community School allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $131K, with revenue exceeding expenses.
- Debt-to-asset ratio: 97.3%.
Executive Compensation Analysis
Northern Lights Community School consistently reports 0% officer compensation across all available filings, indicating that no salaries are paid to its officers, which is highly commendable for a nonprofit of its size with annual revenues exceeding $2 million.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Northern Lights Community School's IRS 990 filings:
- Historical periods of significant deficit spending (e.g., 2017 and 2018 where expenses exceeded revenue by over $350,000 and $480,000 respectively).
Strengths
The following positive indicators were identified for Northern Lights Community School:
- Consistent reporting of 0% officer compensation across all filings, indicating strong financial stewardship.
- Recent financial stability with revenues consistently exceeding expenses (e.g., $2,029,612 revenue vs. $1,898,156 expenses in 2023).
- Consistent filing of IRS 990s, demonstrating transparency.
- Reduction in overall liabilities from a peak of $3,158,452 in 2017 to $1,402,316 in 2023.
Frequently Asked Questions about Northern Lights Community School
Is Northern Lights Community School a legitimate charity?
Northern Lights Community School (EIN: 202157775) is a registered tax-exempt nonprofit based in Minnesota. Our AI analysis gives it a Mission Score of 90/100. It has 13 years of IRS 990 filings on record. Total revenue: $2.2M. 1 red flag identified. 4 strengths noted. Financial health grade: A.
How does Northern Lights Community School spend its money?
Northern Lights Community School directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Northern Lights Community School tax-deductible?
Northern Lights Community School is registered as a tax-exempt nonprofit (EIN: 202157775). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How much does the Northern Lights Community School CEO make?
Northern Lights Community School's highest-compensated officer earns $2 annually. The organization reported $2.2M in total revenue. Executive compensation data is disclosed in IRS 990 filings.
What percentage of Northern Lights Community School's spending goes to programs?
Northern Lights Community School directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Northern Lights Community School compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Northern Lights Community School is above average for NTEE category B29 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Northern Lights Community School located?
Northern Lights Community School is headquartered in Warba, Minnesota and files with the IRS under EIN 202157775. It is classified under NTEE code B29.
How many years of IRS 990 filings does Northern Lights Community School have?
Northern Lights Community School has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $2.2M in total revenue.
Is Northern Lights Community School a good charity?
Based on the available IRS 990 data, Northern Lights Community School appears to be a good charity. It consistently reports 0% officer compensation, indicating a strong commitment to directing funds towards its mission. Its recent financial periods show revenues exceeding expenses, and it has a consistent history of filing its financial reports.
How has Northern Lights Community School's financial health changed over time?
Northern Lights Community School's financial health has seen fluctuations. It experienced deficits in 2017 and 2018, with expenses exceeding revenue by significant margins (e.g., $2,448,775 expenses vs. $2,094,187 revenue in 2017). However, in recent years (2019-2023), it has consistently generated surpluses, indicating improved financial management and stability. Assets and liabilities have also decreased from their peaks in 2017.
What is the trend in Northern Lights Community School's assets and liabilities?
Northern Lights Community School's assets peaked at $2,974,397 in 2017 and have since decreased to $1,440,742 in 2023. Similarly, liabilities peaked at $3,158,452 in 2017 and have also decreased to $1,402,316 in 2023. This trend suggests a reduction in the organization's overall financial footprint and a deleveraging of its balance sheet.
Filing History
IRS 990 filing history for Northern Lights Community School showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Northern Lights Community School's revenue has grown by 30%, moving from $1.6M to $2.0M. Total assets increased by 30.8% over the same period, from $1.1M to $1.4M. Total functional expenses rose by 19.5%, from $1.6M to $1.9M. In its most recent filing year (2023), Northern Lights Community School reported a surplus of $131K, with revenue exceeding expenses. The organization holds $1.4M in liabilities against $1.4M in assets (debt-to-asset ratio: 97.3%), resulting in net assets of $38K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $2.0M | $1.9M | $1.4M | $1.4M | — | — |
| 2022 | $2.7M | $2.2M | $1.7M | $1.8M | — | View 990 |
| 2021 | $2.1M | $2.2M | $1.7M | $2.2M | — | View 990 |
| 2020 | $2.1M | $2.1M | $1.8M | $2.2M | — | View 990 |
| 2019 | $2.3M | $2.0M | $2.1M | $2.5M | — | View 990 |
| 2018 | $2.0M | $2.5M | $2.1M | $2.7M | — | View 990 |
| 2017 | $2.1M | $2.4M | $3.0M | $3.2M | — | View 990 |
| 2016 | $2.1M | $2.0M | $1.2M | $1.1M | — | View 990 |
| 2015 | $2.0M | $1.9M | $1.1M | $1.0M | — | View 990 |
| 2014 | $1.8M | $1.8M | $927K | $205K | — | View 990 |
| 2013 | $1.8M | $1.9M | $892K | $201K | — | View 990 |
| 2012 | $1.7M | $1.7M | $1.0M | $282K | — | View 990 |
| 2011 | $1.6M | $1.6M | $1.1M | $358K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $2.0M, expenses of $1.9M, and assets of $1.4M (revenue -24.7% year-over-year).
- 2022: Revenue of $2.7M, expenses of $2.2M, and assets of $1.7M (revenue +30.8% year-over-year).
- 2021: Revenue of $2.1M, expenses of $2.2M, and assets of $1.7M (revenue +0.1% year-over-year).
- 2020: Revenue of $2.1M, expenses of $2.1M, and assets of $1.8M (revenue -11.4% year-over-year).
- 2019: Revenue of $2.3M, expenses of $2.0M, and assets of $2.1M (revenue +16.0% year-over-year).
- 2018: Revenue of $2.0M, expenses of $2.5M, and assets of $2.1M (revenue -4.4% year-over-year).
- 2017: Revenue of $2.1M, expenses of $2.4M, and assets of $3.0M (revenue +1.0% year-over-year).
- 2016: Revenue of $2.1M, expenses of $2.0M, and assets of $1.2M (revenue +6.2% year-over-year).
- 2015: Revenue of $2.0M, expenses of $1.9M, and assets of $1.1M (revenue +5.8% year-over-year).
- 2014: Revenue of $1.8M, expenses of $1.8M, and assets of $927K (revenue +0.7% year-over-year).
- 2013: Revenue of $1.8M, expenses of $1.9M, and assets of $892K (revenue +10.5% year-over-year).
- 2012: Revenue of $1.7M, expenses of $1.7M, and assets of $1.0M (revenue +6.2% year-over-year).
- 2011: Revenue of $1.6M, expenses of $1.6M, and assets of $1.1M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Northern Lights Community School:
Data Sources and Methodology
This transparency report for Northern Lights Community School is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.