Civic Intelligence

Northern Lights Ministries

990 • Fiscal year 2017 • EIN 93-1268692

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 05, 2018

PO Box 146Christmas Valley, OR 97641

(541) 576-2640

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

24th percentile

-9.0%

Higher net margin than 24% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

89th percentile

$39,234

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

21st percentile

-19%

Faster asset growth than 21% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

28th percentile

-15%

Faster revenue growth than 28% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$116,885

Down $28,031 (-19%) from 2016

Net Assets

Down

$116,885

Down $28,031 (-19%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$309,736

Down $53,965 (-15%) from 2016

Expenses

Up

$337,767

Up $19,330 (+6.1%) from 2016

Net Income

Down

-$28,031

Down $73,295 (-162%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $32,506Liabilities 2012: $0Net Assets 2012: $32,5062012Assets 2013: $117,774Liabilities 2013: $0Net Assets 2013: $117,7742013Assets 2014: $75,902Liabilities 2014: $0Net Assets 2014: $75,9022014Assets 2015: $99,652Liabilities 2015: $0Net Assets 2015: $99,6522015Assets 2016: $144,916Liabilities 2016: $0Net Assets 2016: $144,9162016Assets 2017: $116,885Liabilities 2017: $0Net Assets 2017: $116,8852017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $104,192Liabilities 2019: $0Net Assets 2019: $104,1922019Assets 2020: $111,842Liabilities 2020: $3,020Net Assets 2020: $108,8222020Assets 2021: $130,168Liabilities 2021: $8,461Net Assets 2021: $121,7072021Assets 2022: $167,660Liabilities 2022: $57,572Net Assets 2022: $110,0882022Assets 2023: $149,755Liabilities 2023: $9,545Net Assets 2023: $140,2102023Assets 2024: $216,612Liabilities 2024: $0Net Assets 2024: $216,6122024

Highlighted filing

2017

Assets$116,885
Liabilities$0
Net Assets$116,885

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $208,5032012Revenue 2013: $323,692Expenses 2013: $238,424Net Income 2013: $85,2682013Revenue 2014: $279,886Expenses 2014: $321,758Net Income 2014: -$41,8722014Revenue 2015: $302,735Expenses 2015: $278,985Net Income 2015: $23,7502015Revenue 2016: $363,701Expenses 2016: $318,437Net Income 2016: $45,2642016Revenue 2017: $309,736Expenses 2017: $337,767Net Income 2017: -$28,0312017Revenue 2018: $295,207Expenses 2018: $284,097Net Income 2018: $11,1102018Revenue 2019: $332,217Expenses 2019: $337,235Net Income 2019: -$5,0182019Revenue 2020: $372,729Expenses 2020: $371,299Net Income 2020: $1,4302020Revenue 2021: $405,788Expenses 2021: $392,903Net Income 2021: $12,8852021Revenue 2022: $478,179Expenses 2022: $489,798Net Income 2022: -$11,6192022Revenue 2023: $454,037Expenses 2023: $423,915Net Income 2023: $30,1222023Revenue 2024: $523,051Expenses 2024: $456,194Net Income 2024: $66,8572024

Highlighted filing

2017

Revenue$309,736
Expenses$337,767
Net Income-$28,031
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 5, 2018
Return Version
2017v2.2
Gross Receipts
$309,736
Mission and Program Overview

Mission

Compassion ministry, community development educational advancement

Compassion ministry, community development educational advancement compassion ministry/food, clothing, medical supplies for widows/orphans, families in need. Community development/church building - mission trip expenses, other community work projects

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$144,916$116,885▼ $28,031
Cash and Non-Interest-Bearing Accounts$128,816$98,100▼ $30,716
Land, Buildings, and Equipment, Net$16,100$18,785▲ $2,685
Total Assets$144,916$116,885▼ $28,031
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$144,916$116,885▼ $28,031
Total Liabilities and Net Assets / Fund Balance$144,916$116,885▼ $28,031

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,685--
Equipment$16,100--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donald NagleChairmanFT$39,234$39,234
Dwight Sara HiresKey EmployeeFT$14,400$14,400
Patty EffinghamTreasurerPT$3,854$3,854

Board Members and Trustees

NameTitle
Cecelia PalmBoard Member
Galyn RothBoard Member
J Ilene NagleBoard Member
Kathlyn RothBoard Member
Mike PalmBoard Member
Paulette WarkentinBoard Member
Robert CroffBoard Member
Tim WarkentinBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$309,736
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$309,736
Change in Net Assets
$-28,031
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$278,951
Salaries, Compensation, and Employee Benefits$58,816
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$33,634$20,000$0$53,634
Travel$21,784$0$0$21,784
Office Expenses$0$6,961$0$6,961
Other Employee Benefits$5,182$0$0$5,182
Fees for Services Accounting$0$3,854$0$3,854
Other Expenses$0$3,271$0$3,271
Total Functional Expenses$303,681$34,086$0$337,767
International Activity

International Summary

Offices
3
Employees
9
Spending
$303,681

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaProgram ServicesCommunity Development13$189,683
North AmericaProgram ServicesCompassion Ministry13$68,378
North AmericaProgram ServicesEducation Advancement13$45,620
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Northern Light Ministries
EIN
93-1268692
Phone
5415762640
Address
PO BOX 146, CHRISTMAS VALLEY, OR 97641

Signing Officer

Name
Patty Effingham
Title
Treasurer
Phone
5415762640
Signed
2018-09-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patty Effingham
Formed
1999
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
15

Preparer

Firm
Patty Effingham LTC #1669C EA
Address
PO Box 538, Christmas Valley, OR 97641
Preparer
Patty Effingham
Phone
5415762640
Supplemental Narrative

Additional Explanations

Pt VI, Line 19

Documents are made available upon request.

Pt VI, Line 2

Some of our board members are married couple teams

Pt VI, Line 11B

Board reviews tax return at a board meeting

Raw XML Appendix383 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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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt09
IRS990ScheduleF/SubtotalOfficesCnt03
IRS990ScheduleF/SubtotalSpentAmt0303681
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0NO GRANTS ARE MADE - THE PROGRAM EXPENSES ARE HANDS ON EXPENSES
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990ScheduleF/TotalEmployeeCnt09
IRS990ScheduleF/TotalOfficeCnt03
IRS990ScheduleF/TotalSpentAmt0303681
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SOME OF OUR BOARD MEMBERS ARE MARRIED COUPLE TEAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS TAX RETURN AT A BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0144916
IRS990/TotalAssetsEOYAmt0116885
IRS990/TotalAssetsGrp/BOYAmt0144916
IRS990/TotalAssetsGrp/EOYAmt0116885
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0309736
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt034086
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0303681
IRS990/TotalFunctionalExpensesGrp/TotalAmt0337767
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0144916
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0116885
IRS990/TotalProgramServiceExpensesAmt0303681
IRS990/TotalReportableCompFromOrgAmt057488
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0309736
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0144916
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0116885
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt021784
IRS990/TravelGrp/TotalAmt021784
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 538
IRS990/USAddress/CityNm0CHRISTMAS VALLEY
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097641
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PATTY EFFINGHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05415762640
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHERN LIGHT MINISTRIES
ReturnHeader/Filer/BusinessNameControlTxt0NORT
ReturnHeader/Filer/EIN0931268692
ReturnHeader/Filer/PhoneNum05415762640
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 146
ReturnHeader/Filer/USAddress/CityNm0CHRISTMAS VALLEY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097641
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D5DDBFEB609C0DF654F6D5A52D62C0E2F207E6EB
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D5DDBFEB609C0DF654F6D5A52D62C0E2F207E6EB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0192.95.69.33
ReturnHeader/FilingSecurityInformation/IPDt02018-09-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm014:40:26
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Patty Effingham LTC #1669C EA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 538
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Christmas Valley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097641
ReturnHeader/PreparerPersonGrp/PhoneNum05415762640
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PATTY EFFINGHAM
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-09-05T14:40:42-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.00$2.17$5.23$4.56$0.67
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.50$0.10$1.40$4.54$4.24$0.30
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.58$1.10$4.78$4.90$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.08$1.22$4.06$3.93$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.03$1.09$3.73$3.71$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.00$1.04$3.32$3.37$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$2.95$2.84$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$3.10$3.38$0.28
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.45$0.00$1.45$3.64$3.18$0.45
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.00$1.00$3.03$2.79$0.24
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.00$0.76$2.80$3.22$0.42
2013Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$3.24$2.38$0.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.00$0.33$2.09