Civic Intelligence

Northwest Learning & Achievement Group

990 • Fiscal year 2023 • EIN 91-1949052

Sep 01, 2022 to Aug 31, 2023 • Filed on Apr 02, 2024

Organization ProfileWWW.NLAGROUP.COM
PO Box 833Wapato, WA 98951

(509) 877-9906

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.17x

Higher debt load relative to assets than 64% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

29th percentile

0.01x

Higher debt load relative to revenue than 29% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

36th percentile

-1.5%

Higher net margin than 36% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

80th percentile

$136,055

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

4th percentile

-31%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

39th percentile

0.8%

Faster revenue growth than 39% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets64th percentile

Assets

Down

$183,447

Down $82,097 (-31%) from 2022

Net Assets

Down

$153,111

Down $32,354 (-17%) from 2022

Liabilities

Down

$30,336

Down $49,743 (-62%) from 2022

Revenue And Expenses
Liabilities / Revenue29th percentileNet Margin36th percentile

Revenue

Up

$2,223,559

Up $16,742 (+0.8%) from 2022

Expenses

Up

$2,255,913

Up $210,521 (+10%) from 2022

Net Income

Down

-$32,354

Down $193,779 (-120%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $651,280Liabilities 2011: $444,671Net Assets 2011: $206,6092011Assets 2012: $680,241Liabilities 2012: $493,069Net Assets 2012: $187,1722012Assets 2013: $885,265Liabilities 2013: $666,480Net Assets 2013: $218,7852013Assets 2014: $489,257Liabilities 2014: $163,803Net Assets 2014: $325,4542014Assets 2015: $894,199Liabilities 2015: $502,732Net Assets 2015: $391,4672015Assets 2016: $1,081,873Liabilities 2016: $661,155Net Assets 2016: $420,7182016Assets 2017: $1,086,080Liabilities 2017: $601,627Net Assets 2017: $484,4532017Assets 2018: $530,052Liabilities 2018: $73,626Net Assets 2018: $456,4262018Assets 2019: $344,828Liabilities 2019: $36,746Net Assets 2019: $308,0822019Assets 2020: $304,761Liabilities 2020: $88,275Net Assets 2020: $216,4862020Assets 2021: $237,067Liabilities 2021: $213,027Net Assets 2021: $24,0402021Assets 2022: $265,544Liabilities 2022: $80,079Net Assets 2022: $185,4652022Assets 2023: $183,447Liabilities 2023: $30,336Net Assets 2023: $153,1112023Assets 2024: $2,079,420Liabilities 2024: $43,359Net Assets 2024: $2,036,0612024

Highlighted filing

2023

Assets$183,447
Liabilities$30,336
Net Assets$153,111
Open 2023 Filing

Operations Trend

Revenue Growth39th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,499,0602011Expenses 2012: $2,550,3502012Expenses 2013: $2,484,0492013Revenue 2014: $2,571,936Expenses 2014: $2,465,267Net Income 2014: $106,6692014Revenue 2015: $3,830,261Expenses 2015: $3,764,248Net Income 2015: $66,0132015Revenue 2016: $4,750,579Expenses 2016: $4,721,328Net Income 2016: $29,2512016Revenue 2017: $5,168,925Expenses 2017: $5,105,190Net Income 2017: $63,7352017Revenue 2018: $3,100,577Expenses 2018: $3,128,604Net Income 2018: -$28,0272018Revenue 2019: $1,388,635Expenses 2019: $1,536,979Net Income 2019: -$148,3442019Revenue 2020: $1,283,614Expenses 2020: $1,375,210Net Income 2020: -$91,5962020Revenue 2021: $1,309,030Expenses 2021: $1,501,476Net Income 2021: -$192,4462021Revenue 2022: $2,206,817Expenses 2022: $2,045,392Net Income 2022: $161,4252022Revenue 2023: $2,223,559Expenses 2023: $2,255,913Net Income 2023: -$32,3542023Revenue 2024: $3,868,216Expenses 2024: $1,985,266Net Income 2024: $1,882,9502024

Highlighted filing

2023

Revenue$2,223,559
Expenses$2,255,913
Net Income-$32,354
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Apr 2, 2024
Return Version
2022v5.0
Gross Receipts
$2,223,559
Mission and Program Overview

Mission

To develop and manage local and regional youth programs that are innovative, efficiently managed, cost effective, and result-oriented, with primary emphasis on assisting youth to achieve personal goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$160,549$156,948▼ $3,601
Cash and Non-Interest-Bearing Accounts$99,387$20,416▼ $78,971
Receivables From Officers Etc-$3,174-
Land, Buildings, and Equipment, Net$4,903$2,204▼ $2,699
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$265,544$183,447▼ $82,097
Other Assets Total$705$705→ $0
Liabilities
Accounts Payable and Accrued Expenses$80,079$30,336▼ $49,743
Total Liabilities$80,079$30,336▼ $49,743
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$185,465$153,111▼ $32,354
Total Net Assets Fund Balance$185,465$153,111▼ $32,354
Total Liabilities and Net Assets / Fund Balance$265,544$183,447▼ $82,097

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,143$62,200$63,343
Buildings$1,061$23,006$24,067
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara PetersonExecutive DirectorFT$129,502$6,553$136,055

Board Members and Trustees

NameTitle
Ray RiznykChairman
Amy Alvarez-wampflerDirector
Bertha OrtegaDirector
John MclainDirector
Leroy WerkhovenDirector
Marvin OrtizDirector
Raymond SandovalDirector
Rick FossDirector
Rafael RamirezSecretary
Judith ShulmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,223,343
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$216
Change in Net Assets
$-32,354

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,223,559
Total Revenue per Audited Statements
$2,223,559
Total Revenue per Form 990
$2,223,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,825,489
Other Expenses$430,424
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,303,704$41,664-$1,345,368
Other Employee Benefits$333,287$12,266-$345,553
Office Expenses$154,985$48,315-$203,300
Current Officers, Directors, Trustees, and Key Employees$119,815$14,753-$134,568
Fees for Services Other$42,000--$42,000
Travel$35,419$999-$36,418
Occupancy$3,950$23,956-$27,906
Fees for Services Accounting-$18,276-$18,276
Insurance-$13,034-$13,034
Depreciation Depletion-$2,699-$2,699
Interest-$1,424-$1,424
Other Expenses$770$11,057-$770
Total Functional Expenses$2,067,470$188,443$0$2,255,913

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,255,913
Total Expenses per Audited Statements$2,255,913
Total Expenses per Form 990$2,255,913
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Barbara PetersonExecutive Dir.Lease PaymentsNo$16,800

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees-$3,174-
Receivables from Disqualified Persons-$0-
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
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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

“Finance Committee Reviews Form 990 and approves before filing.”

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

“Employees have an obligation to monitor their conduct and personal associations in order to avoid actual or potential conflicts of interest. A conflict of interest automatically is considered to arise when the employee who makes decisions on purchases by NLA is placed in position where such decisions may be influenced by any factors other than the best interest of NLA. Employees may accept minor gratuities from customers, vendors and supplies, as long as the reasonable value is less than $25. Employees are required to report an offer of goods, monies or services in excess of this amount. Employees are obligated to immediately disclose any conflicts.”

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

“Management, officers and key employees are reviewed annually by the board and compensation is set based on prior history and extemporaneous comparison to like management and other similar organizations.”

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

“Management, officers and key employees are reviewed annually by the board and compensation is set based on prior history and extemporaneous comparison to like management and other similar organizations.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are available to the general public through the web site, guidestar, and upon request.”

Filing and Contact Details

Filer

Filer Name
Northwest Learning & Achievement
EIN
91-1949052
Phone
5098779906
Address
PO BOX 833, WAPATO, WA 98951

Signing Officer

Name
Barbara Peterson
Title
Executive Director
Signed
2024-04-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Peterson
Formed
1999
Legal Domicile
Wa
Voting Board Members
10
Independent Board Members
10
Employees
166
Volunteers
10

Preparer

Firm
Petersen CPAs & Advisors PLLC
Address
3702 Kern Way, Yakima, WA 98902
Preparer
Angela M Pratt CPA
Phone
5095751040
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

“OTHER PROGRAM SERVICES 4: ESSER Program- Serving 2 districts, Soap Lake and Hoquiam, serving five buildings between two districts, and an estimated 300 students by building a curriculum for elementary and middle school programs.”

Financial Statement Notes

Part X : FIN48 Footnote

“Under provisions of Section 501(c)(3) of the Internal Revenue Code, the Organization is exempt from income tax as a public charity, except for net income from unrelated business activities. The Organization follows FASB ASC Section 740, which clarifies the accounting for uncertainty in income taxes. Management has evaluated the Organization's tax positions and concluded that the Organization has taken no uncertain tax provisions that require adjustments to the financial statements or that call into question their exempt status. For the years ended August 31, 2023 and 2022, the Organization had no unrelated business activities subject to federal income taxes.”

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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt085206
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04903
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02204
IRS990/LandBldgEquipCostOrOtherBssAmt087410
IRS990/LegalDomicileStateCd0WA
IRS990/LoanOutstandingInd0true
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To develop and manage local and regional youth programs that are innovative, efficiently managed, cost effective, and result-oriented, with primary emphasis on assisting youth to achieve personal goals.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0185465
IRS990/NetAssetsOrFundBalancesEOYAmt0153111
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0185465
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0153111
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt023956
IRS990/OccupancyGrp/ProgramServicesAmt03950
IRS990/OccupancyGrp/TotalAmt027906
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt048315
IRS990/OfficeExpensesGrp/ProgramServicesAmt0154985
IRS990/OfficeExpensesGrp/TotalAmt0203300
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0705
IRS990/OtherAssetsTotalGrp/EOYAmt0705
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012266
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0333287
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0345553
IRS990/OtherExpensesGrp/Desc0School Bus Expense
IRS990/OtherExpensesGrp/Desc1Board expense
IRS990/OtherExpensesGrp/Desc2Staff Training
IRS990/OtherExpensesGrp/Desc3Student Application Fees
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011057
IRS990/OtherExpensesGrp/ProgramServicesAmt072598
IRS990/OtherExpensesGrp/ProgramServicesAmt1942
IRS990/OtherExpensesGrp/ProgramServicesAmt2770
IRS990/OtherExpensesGrp/TotalAmt072598
IRS990/OtherExpensesGrp/TotalAmt111057
IRS990/OtherExpensesGrp/TotalAmt2942
IRS990/OtherExpensesGrp/TotalAmt3770
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0216
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0216
IRS990/OtherRevenueTotalAmt0216
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt041664
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01303704
IRS990/OtherSalariesAndWagesGrp/TotalAmt01345368
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0160549
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0156948
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0BARBARA PETERSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0ESSER Program- Serving 2 districts, Soap Lake and Hoquiam, serving five buildings between two districts, and an estimated 300 students by building a curriculum for elementary and middle school programs.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0652721
IRS990/ProgSrvcAccomActy3Grp/Desc0Upward bound program - to assist high school students in math and science to be ready to enroll in postsecondary programs after high school graduation. Approximately 66 students were served during the fiscal year for this program.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0257631
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02206186
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0493049
IRS990/PYOtherRevenueAmt0631
IRS990/PYRevenuesLessExpensesAmt0161425
IRS990/PYSalariesCompEmpBnftPaidAmt01552343
IRS990/PYTotalExpensesAmt02045392
IRS990/PYTotalRevenueAmt02206817
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt03174
IRS990/ReconcilationRevenueExpnssAmt0-32354
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02223343
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02206186
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01309030
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01283595
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01381220
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08403374
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0515
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0521
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0216
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0631
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt013
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt06900
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07760
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99900
IRS990ScheduleA/PublicSupportPY170Pct00.99880
IRS990ScheduleA/PublicSupportTotal170Amt08403374
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02223343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02206186
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01309030
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01283595
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01381220
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08403374
IRS990ScheduleA/TotalSupportAmt08411655
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01061
IRS990ScheduleD/BuildingsGrp/DepreciationAmt023006
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt024067
IRS990ScheduleD/EquipmentGrp/BookValueAmt01143
IRS990ScheduleD/EquipmentGrp/DepreciationAmt062200
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt063343
IRS990ScheduleD/ExpensesSubtotalAmt02255913
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt02223559
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Under provisions of Section 501(c)(3) of the Internal Revenue Code, the Organization is exempt from income tax as a public charity, except for net income from unrelated business activities. The Organization follows FASB ASC Section 740, which clarifies the accounting for uncertainty in income taxes. Management has evaluated the Organization's tax positions and concluded that the Organization has taken no uncertain tax provisions that require adjustments to the financial statements or that call into question their exempt status. For the years ended August 31, 2023 and 2022, the Organization had no unrelated business activities subject to federal income taxes.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02204
IRS990ScheduleD/TotalExpensesPerForm990Amt02255913
IRS990ScheduleD/TotalRevenuePerForm990Amt02223559
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02223559
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02255913
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Barbara Peterson
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Executive Dir.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt016800
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Lease Payments
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt03174
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Bldg Improv
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt03174
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Barbara Peterson
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0ED
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0The Organization leases a building from Barbara Peterson, Executive Director. The lease calls for monthly rental payments of $1,400. This lease may be terminated by either party with 90 days written notice.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990ScheduleL/TotalBalanceDueAmt03174
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: ESSER Program- Serving 2 districts, Soap Lake and Hoquiam, serving five buildings between two districts, and an estimated 300 students by building a curriculum for elementary and middle school programs.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Finance Committee Reviews Form 990 and approves before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Employees have an obligation to monitor their conduct and personal associations in order to avoid actual or potential conflicts of interest. A conflict of interest automatically is considered to arise when the employee who makes decisions on purchases by NLA is placed in position where such decisions may be influenced by any factors other than the best interest of NLA. Employees may accept minor gratuities from customers, vendors and supplies, as long as the reasonable value is less than $25. Employees are required to report an offer of goods, monies or services in excess of this amount. Employees are obligated to immediately disclose any conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Management, officers and key employees are reviewed annually by the board and compensation is set based on prior history and extemporaneous comparison to like management and other similar organizations.

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$183,447
Liabilities
$30,336
Net assets
$153,111
Revenue
$2,223,559
Expenses
$2,255,913
Net income
-$32,354
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.04$2.04$3.87$1.99$1.88
2023Detailed filing. Detailed filing data is available for this year.$0.18$0.03$0.15$2.22$2.26$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.08$0.19$2.21$2.05$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.21$0.02$1.31$1.50$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.09$0.22$1.28$1.38$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.04$0.31$1.39$1.54$0.15
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.07$0.46$3.10$3.13$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.60$0.48$5.17$5.11$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.08$0.66$0.42$4.75$4.72$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.50$0.39$3.83$3.76$0.07
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.16$0.33$2.57$2.47$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.67$0.22$2.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.49$0.19$2.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.44$0.21$2.50