Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Eup Learning Center
EIN 26-0112881 • 501(c)3 • Sault Ste Marie, MI
Profile
To provide adademic assistance and individual tutoring services k-12 students
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.12x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
43rd percentile
Faster asset growth than 43% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Balance Sheet
Assets
Down$154,609
Down $21,044 (-12%) from 2013
Liabilities
Down$173,193
Down $56,167 (-24%) from 2013
Net Assets
Up-$18,584
Up $35,123 (+65%) from 2013
Revenue
Up$138,841
Up $38,319 (+38%) from 2013
Expenses
Up$122,106
Up $30,101 (+33%) from 2013
Net Income
Up$16,735
Up $8,218 (+96%) from 2013
Trend Graphs
Filings
Most recent year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $154,609
- Liabilities
- $173,193
- Net assets
- -$18,584
- Revenue
- $138,841
- Expenses
- $122,106
- Net income
- $16,735
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2014 to Aug 31, 2015
- Signed
- Feb 3, 2016
- Return Version
- 2014v6.0
- Gross Receipts
- $138,841
Mission and Program Overview
Mission
To provide adademic assistance and individual tutoring services k-12 students
Program Services
| Description | Grants | Expenses |
|---|---|---|
| ACADEMIC ASSISTANCE & INDIVIDUAL TUTORING SERVICES K-12 STUDENTS | - | $112,050 |
| EDUCATION DEVELOPMENT OF PRESCHOOL AGED CHILDREN | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| SHERILYN DUESING | Secretary | - | $0 | - | - |
| LORI ANDERSON | President | - | $0 | - | - |
| DEBBIE JONES | Treasurer | - | $0 | - | - |
| PAUL TRUMBLEY | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Eup Learning Center
- EIN
- 26-0112881
- Address
- 650 EASTERDAY AVE, SAULT STE MARIE, MI 49783-0376
Signing Officer
- Name
- Debbie Jones
- Title
- Director
- Signed
- 2016-02-03
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Hantz Tax & Business LLC
- Address
- 320 ASHMUN ST, SAULT STE MARIE, MI 49783
- Preparer
- Julia Gervasio
- Phone
- 9066357180
Supplemental Narrative
Additional Explanations
Form 990-ez, Page 1, Item C
“LITTLE LAKERS”
Form 990-ez, Part I, Line 8
“RENT 10,450 TOTAL 10,450”
Form 990-ez, Part I, Line 16
“Expenses promotional events 131 techology 85 travel meals 148 northern initiatives 1,631 old mission bank 3,778 soo coop credit union 452 insurance 837 book order 167 consumable program suppli 2,449 mentoring/title i 860 snacks 282 bank charges 165 dues & subscription 50 license & fee 20 hot lunch 486 maintenance supplies 3,001 mileage 745 furniture 279 teaching material 2,034 training 490 non-investment depreciation 3,850 total 21,940”
Form 990-ez, Part II, Line 24
“141,717 141,717 less accumulated depreciation 34,962 38,812 other depreciable assets 0 0 total 106,755 102,905”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 6,823 2,400 unsecured notes and loans payable 40,110 35,153 accrued liability 0 0 mortgage payable 124,862 119,422 loans from officers 0 0 other unknown 20,598 16,218”
Form 990-ez, Part III
“To provide adademic assistance and individual tutoring services k-12 students”
Form 990-ez, Part III, Line 31
“Academic assistance & individual tutoring services k-12 students”
Raw XML Appendix125 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | SHAVON MCKERCHIE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9066357180 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 320 ASHMUN STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SAULT STE MARIE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49783 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 319 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 1704 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 12830 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 16735 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 15495 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 157074 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 154609 |
| IRS990EZ/GrossReceiptsAmt | 0 | 138841 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 50000 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 50000 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -35319 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -18584 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -35319 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -18584 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | SHERILYN DUESING |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | LORI ANDERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DEBBIE JONES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | PAUL TRUMBLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 106755 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 102905 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 21940 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 10450 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE ADADEMIC ASSISTANCE AND INDIVIDUAL TUTORING SERVICES K-12 STUDENTS |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1282 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 115559 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | EDUCATION DEVELOPMENT OF PRESCHOOL AGED CHILDREN |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | ACADEMIC ASSISTANCE & INDIVIDUAL TUTORING SERVICES K-12 STUDENTS |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 112050 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 83389 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 192393 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 173193 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 122106 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 112050 |
| IRS990EZ/TotalRevenueAmt | 0 | 138841 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.EUPLEARNINGCENTER.COM |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LITTLE LAKERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | RENT 10,450 TOTAL 10,450 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EXPENSES PROMOTIONAL EVENTS 131 TECHOLOGY 85 TRAVEL MEALS 148 NORTHERN INITIATIVES 1,631 OLD MISSION BANK 3,778 SOO COOP CREDIT UNION 452 INSURANCE 837 BOOK ORDER 167 CONSUMABLE PROGRAM SUPPLI 2,449 MENTORING/TITLE I 860 SNACKS 282 BANK CHARGES 165 DUES & SUBSCRIPTION 50 LICENSE & FEE 20 HOT LUNCH 486 MAINTENANCE SUPPLIES 3,001 MILEAGE 745 FURNITURE 279 TEACHING MATERIAL 2,034 TRAINING 490 NON-INVESTMENT DEPRECIATION 3,850 TOTAL 21,940 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 141,717 141,717 LESS ACCUMULATED DEPRECIATION 34,962 38,812 OTHER DEPRECIABLE ASSETS 0 0 TOTAL 106,755 102,905 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 6,823 2,400 UNSECURED NOTES AND LOANS PAYABLE 40,110 35,153 ACCRUED LIABILITY 0 0 MORTGAGE PAYABLE 124,862 119,422 LOANS FROM OFFICERS 0 0 OTHER UNKNOWN 20,598 16,218 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TO PROVIDE ADADEMIC ASSISTANCE AND INDIVIDUAL TUTORING SERVICES K-12 STUDENTS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ACADEMIC ASSISTANCE & INDIVIDUAL TUTORING SERVICES K-12 STUDENTS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PAGE 1, ITEM C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2016-08-17 19:52:53Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DEBBIE JONES |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-02-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | EUP LEARNING CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EUPL |
| ReturnHeader/Filer/EIN | 0 | 260112881 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 650 EASTERDAY AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAULT STE MARIE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 497830376 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 383577105 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HANTZ TAX & BUSINESS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 320 ASHMUN ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SAULT STE MARIE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 49783 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9066357180 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2016-02-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JULIA GERVASIO |
| ReturnHeader/ReturnTs | 0 | 2016-02-09T17:20:29-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-09-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-08-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.