Civic Intelligence

Old North Illuminated Inc

EIN 04-3120688 • 501(c)3 • Boston, MA

Profile

The old north foundation inspires active citizenship and courageous, compassionate leadership by interpreting and preserving the old north church & historic site (located in boston's north end). The foundation envisions a future in which everyone will see their stories, struggles, and hopes reflected in places of prominence and our shared american history. Programming focuses on three aims: on-site interpretation of the historic site, preservation of the historic site, and developing lesson plans and digital resources for classrooms and adult learners across the country.

193 Salem StreetBoston, MA 02113

www.oldnorth.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

45th percentile

0.09x

Higher debt load relative to assets than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.25x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

62nd percentile

11%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$176,591

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

55th percentile

5.7%

Faster asset growth than 55% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

27%

Faster revenue growth than 74% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$5,231,693

Up $283,627 (+5.7%) from 2023

Liabilities

Up

$474,680

Up $62,648 (+15%) from 2023

Net Assets

Up

$4,757,013

Up $220,979 (+4.9%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin62nd percentile

Revenue

Up

$1,909,793

Up $408,933 (+27%) from 2023

Expenses

Down

$1,708,908

Down $87,209 (-4.9%) from 2023

Net Income

Up

$200,885

Up $496,142 (+168%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $762,453Liabilities 2010: $108,710Net Assets 2010: $653,7432010Assets 2011: $746,898Liabilities 2011: $202,207Net Assets 2011: $544,6912011Assets 2012: $938,076Liabilities 2012: $111,363Net Assets 2012: $826,7132012Assets 2013: $1,409,622Liabilities 2013: $137,924Net Assets 2013: $1,271,6982013Assets 2014: $1,441,576Liabilities 2014: $92,093Net Assets 2014: $1,349,4832014Assets 2015: $1,446,227Liabilities 2015: $20,583Net Assets 2015: $1,425,6442015Assets 2016: $2,067,164Liabilities 2016: $21,437Net Assets 2016: $2,045,7272016Assets 2017: $3,212,851Liabilities 2017: $28,498Net Assets 2017: $3,184,3532017Assets 2018: $3,338,515Liabilities 2018: $188,982Net Assets 2018: $3,149,5332018Assets 2019: $3,696,122Liabilities 2019: $187,936Net Assets 2019: $3,508,1862019Assets 2020: $4,042,865Liabilities 2020: $475,307Net Assets 2020: $3,567,5582020Assets 2021: $5,737,888Liabilities 2021: $634,874Net Assets 2021: $5,103,0142021Assets 2022: $5,317,570Liabilities 2022: $541,696Net Assets 2022: $4,775,8742022Assets 2023: $4,948,066Liabilities 2023: $412,032Net Assets 2023: $4,536,0342023Assets 2024: $5,231,693Liabilities 2024: $474,680Net Assets 2024: $4,757,0132024

Highlighted filing

2024

Assets$5,231,693
Liabilities$474,680
Net Assets$4,757,013
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $701,8382010Expenses 2011: $782,7182011Expenses 2012: $656,3112012Revenue 2013: $1,238,452Expenses 2013: $793,467Net Income 2013: $444,9852013Revenue 2014: $942,881Expenses 2014: $865,096Net Income 2014: $77,7852014Revenue 2015: $1,060,130Expenses 2015: $983,969Net Income 2015: $76,1612015Revenue 2016: $1,806,998Expenses 2016: $1,186,915Net Income 2016: $620,0832016Revenue 2017: $2,410,669Expenses 2017: $1,272,043Net Income 2017: $1,138,6262017Revenue 2018: $1,479,206Expenses 2018: $1,459,888Net Income 2018: $19,3182018Revenue 2019: $1,772,902Expenses 2019: $1,510,064Net Income 2019: $262,8382019Revenue 2020: $872,543Expenses 2020: $910,507Net Income 2020: -$37,9642020Revenue 2021: $2,778,217Expenses 2021: $1,202,170Net Income 2021: $1,576,0472021Revenue 2022: $1,578,579Expenses 2022: $1,776,357Net Income 2022: -$197,7782022Revenue 2023: $1,500,860Expenses 2023: $1,796,117Net Income 2023: -$295,2572023Revenue 2024: $1,909,793Expenses 2024: $1,708,908Net Income 2024: $200,8852024

Highlighted filing

2024

Revenue$1,909,793
Expenses$1,708,908
Net Income$200,885
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,231,693
Liabilities
$474,680
Net assets
$4,757,013
Revenue
$1,909,793
Expenses
$1,708,908
Net income
$200,885
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.23$0.47$4.76$1.91$1.71$0.20
2023Detailed filing. Detailed filing data is available for this year.$4.95$0.41$4.54$1.50$1.80$0.30
2022Detailed filing. Detailed filing data is available for this year.$5.32$0.54$4.78$1.58$1.78$0.20
2021Detailed filing. Detailed filing data is available for this year.$5.74$0.63$5.10$2.78$1.20$1.58
2020Detailed filing. Detailed filing data is available for this year.$4.04$0.48$3.57$0.87$0.91$0.04
2019Detailed filing. Detailed filing data is available for this year.$3.70$0.19$3.51$1.77$1.51$0.26
2018Detailed filing. Detailed filing data is available for this year.$3.34$0.19$3.15$1.48$1.46$0.02
2017Detailed filing. Detailed filing data is available for this year.$3.21$0.03$3.18$2.41$1.27$1.14
2016Detailed filing. Detailed filing data is available for this year.$2.07$0.02$2.05$1.81$1.19$0.62
2015Detailed filing. Detailed filing data is available for this year.$1.45$0.02$1.43$1.06$0.98$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.44$0.09$1.35$0.94$0.87$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.41$0.14$1.27$1.24$0.79$0.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.11$0.83$0.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.20$0.54$0.78
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.11$0.65$0.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 29, 2025
Return Version
2024v5.2
Gross Receipts
$2,312,967
Mission and Program Overview

Mission

The old north foundation's mission is to:- guide and support the utilization and preservation of the old north foundation, its buildings, and its campus; - foster educational and interpretative programs for students and visitors who experience the old north; and - engage the public in old north's history and its role in inspiring liberty and freedom.

Old north illuminated inspires active citizenship and courageous, compassionate leadership by interpreting and preserving the old north church & historic site (located in boston's north end). Oni envisions a future in which everyone will see their stories, struggles, and hopes reflected in places of prominence and our shared american history. Programming focuses on three aims: on-site interpretation of the historic site, preservation of the historic site, and developing lesson plans and digital resources for classrooms and adult learners across the country.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,157,149$2,102,871▼ $54,278
Savings and Temporary Cash Investments$1,177,672$1,382,984▲ $205,312
Investments in Publicly Traded Securities$1,140,485$1,179,132▲ $38,647
Inventories for Sale or Use$77,090$80,106▲ $3,016
Pledges and Grants Receivable$129,666$70,800▼ $58,866
Cash and Non-Interest-Bearing Accounts$81,679$58,966▼ $22,713
Prepaid Expenses and Deferred Charges$23,429$25,997▲ $2,568
Total Assets$4,948,066$5,231,693▲ $283,627
Other Assets Total$160,896$330,837▲ $169,941
Liabilities
Accounts Payable and Accrued Expenses$56,136$176,462▲ $120,326
Mortgage Notes Payable Secured by Investment Property$150,000$150,000→ $0
Other Liabilities$205,896$148,218▼ $57,678
Total Liabilities$412,032$474,680▲ $62,648
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,466,622$2,621,584▲ $154,962
Net Assets With Donor Restrictions$2,069,412$2,135,429▲ $66,017
Total Net Assets Fund Balance$4,536,034$4,757,013▲ $220,979
Total Liabilities and Net Assets / Fund Balance$4,948,066$5,231,693▲ $283,627

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$2,052,724$564,056$2,616,780
Equipment$5,112$118,738$123,850
Other Land Buildings$45,035$52,579$97,614
Other Assets Org$222,619--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,140,485-▲ $82,644$43,997$1,179,132
2023$1,035,833-▲ $104,652-$1,140,485
2022$1,137,158-▼ $96,876$4,449$1,035,833
2021$1,132,626-▲ $4,532-$1,137,158
2020$1,042,250-▲ $97,336$6,960$1,132,626
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nikki StewartExecutive DirectorFT$145,764$30,827$176,591

Board Members and Trustees

NameTitle
Maddy RodriguezBoard Chair
Angela JohnsonVice Chair
Allen SnyderDirector
Ann MoritzDirector
Anne SheetzDirector
Jeff BrayDirector
Jeff CaplanDirector
Jillian McgrathDirector
Lucy SteinertDirector
Matthew CadwellDirector
Nancy CsaplarDirector
Nicole MooreDirector
Rick MusiolDirector
Carol GallagherDirector (until 12/2024)
Lisa Massena-lambertDirector (until 12/2024)
Eliot CohenClerk
Laura MoruzziTreasurer (until 12/2024)
Revenue and Support

Revenue Composition

Contributions and Grants
$664,483
Program Service Revenue
$845,251
Investment Income
$108,866
Other Revenue
$291,193
All Other Contributions
$480,774
Change in Net Assets
$200,885

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,281,002
Revenue Not Reported on Financial Statements
$-371,209
Revenue Not Reported on Form 990
$20,094
Other Revenue Adjustments
$-376,923
Total Revenue per Audited Statements
$2,301,096
Total Revenue per Form 990
$1,909,793
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,092,138
Other Expenses$616,770
Total Fundraising Expense$174,317
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$585,135$78,054$41,751$704,940
Current Officers, Directors, Trustees, and Key Employees$55,823$55,823$74,431$186,077
Office Expenses$112,768$27,749$9,000$149,517
Fees for Services Other$47,974$41,279$11,680$100,933
Occupancy$59,505$29,923-$89,428
Depreciation Depletion$64,203$11,231$11,231$86,665
Other Employee Benefits$69,865$8,783$7,147$85,795
Payroll Taxes$57,959$10,705$10,745$79,409
Insurance$57,790$397-$58,187
Fees for Services Accounting$57,640--$57,640
Other Expenses$55,000--$55,000
Pension Plan Contributions$32,221$2,534$1,162$35,917
Advertising$6,516-$7,170$13,686
Fees for Service Investment Mgmnt Fees-$5,714-$5,714
Total Functional Expenses$1,262,399$272,192$174,317$1,708,908

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,080,117
Total Expenses per Form 990$1,708,908
Expenses per Audited Statements$1,703,194
Expenses Not Reported on Form 990$376,923
Expenses Not Reported on Financial Statements$5,714
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$94,777
Fundraising Gross Income$27,621
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Lanterns & Luminaries$164,042$27,621$64,111$-36,490
Total Events$164,042$27,621$94,777$-67,156
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$148,218
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The finance committee, which consists of both board members and non-board members, reviews the draft 990 and has an opportunity to ask questions and request changes. The committee then recommends the draft for full board review. Each board member receives the draft and a formal board meeting is held to review the document and take a vote to approve it, or an electronic vote is taken as permitted by the organization's bylaws.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is shared with the board annually and each board member completes a conflict of interest disclosure form. This process is managed by the executive committee.”

Form 990, Part VI, Section B, Line 15A

“The ed's salary is determined by the executive committee after an annual evaluation is conducted. Compensation to other employees is determined as part of the annual budgeting process. The finance committee comducts a detailed review of the draft budget, which is prepared by the ed and senior staff. The draft goes to the full board for approval.”

Form 990, Part VI, Section C, Line 19

“Upon request, the organization will provide these documents at no charge to any requesting party.”

Filing and Contact Details

Filer

Filer Name
Old North Illuminated Inc
EIN
04-3120688
Phone
6175236676
Address
193 SALEM STREET, BOSTON, MA 02113

Signing Officer

Name
Nikki Stewart
Title
Executive Director
Phone
6175236676
Signed
2025-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nikki Stewart
Formed
1991
Legal Domicile
Ma
Voting Board Members
18
Independent Board Members
17
Employees
60
Volunteers
42

Preparer

Firm
Aafcpas Inc
Address
50 WASHINGTON STREET, WESTBOROUGH, MA 01581
Preparer
Nichole Reilly CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“This process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The organization accounts for uncertainty in income taxes in accordance with asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the financial statements regarding a tax position taken or expected to be taken in a tax return. The organization has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the financial statements at december 31, 2024. The organization's information and tax returns are subject to examination by federal and state jurisdictions.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Cost of goods sold -282,146. Fundraising expenses -94,777.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 282,146. Fundraising expenses 94,777.”

Raw XML AppendixShowing 400 of 642 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0OLD NORTH ILLUMINATED INSPIRES ACTIVE CITIZENSHIP AND COURAGEOUS, COMPASSIONATE LEADERSHIP BY INTERPRETING AND PRESERVING THE OLD NORTH CHURCH & HISTORIC SITE (LOCATED IN BOSTON'S NORTH END). ONI ENVISIONS A FUTURE IN WHICH EVERYONE WILL SEE THEIR STORIES, STRUGGLES, AND HOPES REFLECTED IN PLACES OF PROMINENCE AND OUR SHARED AMERICAN HISTORY. PROGRAMMING FOCUSES ON THREE AIMS: ON-SITE INTERPRETATION OF THE HISTORIC SITE, PRESERVATION OF THE HISTORIC SITE, AND DEVELOPING LESSON PLANS AND DIGITAL RESOURCES FOR CLASSROOMS AND ADULT LEARNERS ACROSS THE COUNTRY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER (UNTIL 12/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt4CLERK
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR (UNTIL 12/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR (UNTIL 12/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/MissionDesc0OLD NORTH ILLUMINATED INSPIRES ACTIVE CITIZENSHIP AND COURAGEOUS, COMPASSIONATE LEADERSHIP BY INTERPRETING AND PRESERVING THE OLD NORTH CHURCH & HISTORIC SITE (LOCATED IN BOSTON'S NORTH END). ONI ENVISIONS A FUTURE IN WHICH EVERYONE WILL SEE THEIR STORIES, STRUGGLES, AND HOPES REFLECTED IN PLACES OF PROMINENCE AND OUR SHARED AMERICAN HISTORY. PROGRAMMING FOCUSES ON THREE AIMS: ON-SITE INTERPRETATION OF THE HISTORIC SITE, PRESERVATION OF THE HISTORIC SITE, AND DEVELOPING LESSON PLANS AND DIGITAL RESOURCES FOR CLASSROOMS AND ADULT LEARNERS ACROSS THE COUNTRY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0PRESERVATION:ONI PRESERVES OLD NORTH CHURCH AND ITS ACCOMPANYING HISTORIC BUILDINGS AND GARDENS, INLCUDING THE 1715 CLOUGH HOUSE, A 1918 CHAPEL AND A PARISH HOUSE DATING TO THE NORTH END'S TENEMENT ERA.
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