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990EZ • Fiscal year 2013 • EIN 26-0112881

Sep 01, 2012 to Aug 31, 2013 • Filed on Jul 15, 2014

7708 W Partridge Row49715
Siviq Scores

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

Liabilities / Assets

95th percentile

1.31x

Higher debt load relative to assets than 95% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

97th percentile

2.28x

Higher debt load relative to revenue than 97% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

62nd percentile

8.5%

Higher net margin than 62% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

47th percentile

0.3%

Faster asset growth than 47% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2010 to 2013

Revenue Growth

55th percentile

5.1%

Faster revenue growth than 55% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2010 to 2013

Assets

Up

$175,653

Up $1,566 (+0.9%) from 2010

Net Assets

Up

-$53,707

Up $2,133 (+3.8%) from 2010

Liabilities

Down

$229,360

Down $567 (-0.2%) from 2010

Revenue

Up

$100,522

Up $13,817 (+16%) from 2010

Expenses

Up

$92,005

Up $4,516 (+5.2%) from 2010

Net Income

Up

$8,517

Up $9,301 (+1186%) from 2010

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $174,087Liabilities 2010: $229,927Net Assets 2010: -$55,8402010Assets 2013: $175,653Liabilities 2013: $229,360Net Assets 2013: -$53,7072013Assets 2015: $154,609Liabilities 2015: $173,193Net Assets 2015: -$18,5842015

Highlighted filing

2013

Assets$175,653
Liabilities$229,360
Net Assets-$53,707

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2010: $86,705Expenses 2010: $87,489Net Income 2010: -$7842010Revenue 2013: $100,522Expenses 2013: $92,005Net Income 2013: $8,5172013Revenue 2015: $138,841Expenses 2015: $122,106Net Income 2015: $16,7352015

Highlighted filing

2013

Revenue$100,522
Expenses$92,005
Net Income$8,517
Jump To
Filing Snapshot
Filing Period
Sep 1, 2012 to Aug 31, 2013
Signed
Jul 15, 2014
Return Version
2012v2.1
Mission and Program Overview

Mission

To provide adademic assistance and individual tutoring services k-12 students

Filing and Contact Details

Filer

EIN
26-0112881
Raw XML Appendix209 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
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IRS990EZ/AmountOfTaxReimbursedByOrg00
IRS990EZ/CashSavingsAndInvestments/BOY0219
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IRS990EZ/ContributionsGiftsGrantsEtc02040
IRS990EZ/DirectIndirectPoliticalExpend00
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IRS990EZ/EngagedInExcessBenefitTrans00
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IRS990EZ/OfficerDirectorTrusteeKeyEmpl/ContriToEmplBenefitPlansEtc60
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IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName0SUSIE SCHLEHUBER
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName1ROGER SCHLEHUBER
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName2LORI ANDERSON
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName3JUSTIN CARRICK
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName4NANCY WILSON
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName5DEBBIE JONES
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/PersonName6EMMA BORGERDING
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title0EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title1BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title2VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title3PRESIDENT
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title4BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title5TREASURER
IRS990EZ/OfficerDirectorTrusteeKeyEmpl/Title6SECRETARY/PROGRAM DIRECTOR
IRS990EZ/OperatingSchool00
IRS990EZ/Organization501c30X
IRS990EZ/OrganizationDissolvedEtc00
IRS990EZ/OrganizationFiled990T01
IRS990EZ/OrganizationHadUBI01
IRS990EZ/OtherAssetsTotal/BOY0114283
IRS990EZ/OtherAssetsTotal/EOY050985
IRS990EZ/OtherChangesInNetAssets00
IRS990EZ/OtherExpensesTotal032699
IRS990EZ/OtherRevenueTotal011040
IRS990EZ/PartVIAHghstPaidCntrctProfSer0NONE
IRS990EZ/PartVIOfCompOfHighestPaidEmpl0NONE
IRS990EZ/PrimaryExemptPurpose0TO PROVIDE ACADEMIC ASSISTANCE AND INDIVIDUAL TUTORING SERVICES K-12 STUDENTS.
IRS990EZ/PrintingPublicationsPostage01659
IRS990EZ/ProgramServiceAccomplishment/DescriptionProgramServiceAccom0ACADEMIC ASSISTANCE & INDIVIDUAL TUTORING SERVICES K-12 STUDENTS. 23 STUDENTS SERVED.
IRS990EZ/ProgramServiceAccomplishment/DescriptionProgramServiceAccom1PRESCHOOL PROGRAM FOR CHILDREN 2.5 TO 5 YEARS OF AGE.15 CHILDREN SERVED.
IRS990EZ/ProgramServiceAccomplishment/GrantsAndAllocations00
IRS990EZ/ProgramServiceAccomplishment/GrantsAndAllocations10
IRS990EZ/ProgramServiceAccomplishment/ProgramServiceExpenses018772
IRS990EZ/ProgramServiceAccomplishment/ProgramServiceExpenses162073
IRS990EZ/ProgramServiceRevenue087442
IRS990EZ/ProhibitedTaxShelterTrans00
IRS990EZ/RelatedOrgControlledEntity00
IRS990EZ/SalariesOtherCompEmplBenefits043097
IRS990EZ/ScheduleBNotRequired0X
IRS990EZ/StatesWhereCopyOfReturnIsFiled0MI
IRS990EZ/SubjectToProxyTax00
IRS990EZ/SumOfTotalLiabilities/BOY0226726
IRS990EZ/SumOfTotalLiabilities/EOY0229360
IRS990EZ/TanningServicesProvided00
IRS990EZ/TaxImposedUnderIRC491100
IRS990EZ/TaxImposedUnderIRC491200
IRS990EZ/TaxImposedUnderIRC495500
IRS990EZ/TheBooksAreInCareOf/AddressUS/AddressLine107708 W PARTRIDGE ROW
IRS990EZ/TheBooksAreInCareOf/AddressUS/City0BRIMLEY
IRS990EZ/TheBooksAreInCareOf/AddressUS/State0MI
IRS990EZ/TheBooksAreInCareOf/AddressUS/ZIPCode049715
IRS990EZ/TheBooksAreInCareOf/NameBusiness/BusinessNameLine10SUSIE SCHLEHUBER
IRS990EZ/TheBooksAreInCareOf/TelephoneNumber09062482700
IRS990EZ/TotalAssets/BOY0164502
IRS990EZ/TotalAssets/EOY0175653
IRS990EZ/TotalExpenses092005
IRS990EZ/TotalProgramServiceExpenses080845
IRS990EZ/TotalRevenue0100522
IRS990EZ/TrnsfrsExemptNonCharRelatedOrg00
IRS990EZ/WebSite0WWW.EUPLEARNINGCENTER.COM
IRS990ScheduleA/AmtsFromSubstContributors/Total00
IRS990ScheduleA/AmtsRecdFromDisqualPersons/Total00
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYear02040
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus1Year015180
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus2Years08590
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus3Years014552
IRS990ScheduleA/GiftsGrantsContribReceived509/CurrentTaxYearMinus4Years064190
IRS990ScheduleA/GiftsGrantsContribReceived509/Total0104552
IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYear087442
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IRS990ScheduleA/GrossReceiptsFromAdmissions/CurrentTaxYearMinus2Years054669
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IRS990ScheduleA/GrossReceiptsFromAdmissions/Total0211561
IRS990ScheduleA/InvestmentIncomePercentage00.00000
IRS990ScheduleA/PubliclySupportedOrg509a20X
IRS990ScheduleA/PublicSupportPercentage50901.00000
IRS990ScheduleA/PublicSupportTotal5090316113
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IRS990ScheduleA/Total509/CurrentTaxYearMinus1Year027955
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IRS990ScheduleA/Total509/CurrentTaxYearMinus3Years071227
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IRS990ScheduleA/Total509/Total0316113
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IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus4Years064190
IRS990ScheduleA/TotalSupportTotal/Total0316113
IRS990ScheduleL/LoanTable/ApprovedByBoard01
IRS990ScheduleL/LoanTable/BalanceDue017423
IRS990ScheduleL/LoanTable/Default00
IRS990ScheduleL/LoanTable/LoanToOrganization0X
IRS990ScheduleL/LoanTable/NamePerson0ROGER SUSIE SCHLEHUBER
IRS990ScheduleL/LoanTable/OriginalPrincipalAmount026391
IRS990ScheduleL/LoanTable/PurposeOfLoan0CONSOLIDATE CREDIT CARD DEBT OF ORG
IRS990ScheduleL/LoanTable/RelationshipWithOrganization0BOARD MEMBER/EXECUTIVE DIRECTOR
IRS990ScheduleL/LoanTable/WrittenAgreement01
IRS990ScheduleL/TotalBalanceDue017423
IRS990ScheduleO/GeneralExplanation/Explanation0DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,640. DESCRIPTION: 1808 ASHMUN STREET, SAULT STE MARIE, MI. AMOUNT: 9,400. TOTAL TO FORM 990-EZ, LINE 8: 11,040.
IRS990ScheduleO/GeneralExplanation/Explanation1DESCRIPTION: DEPRECIATION. AMOUNT: 3,902. DESCRIPTION: OTHER EXPENSES. AMOUNT: 2,483. DESCRIPTION: INSURANCE. AMOUNT: 902. DESCRIPTION: INTEREST. AMOUNT: 7,013. TOTAL TO FORM 990-EZ, LINE 14: 14,300.
IRS990ScheduleO/GeneralExplanation/Explanation2DESCRIPTION: ADVERTISING. AMOUNT: 562. DESCRIPTION: PROMOTIONAL EVENTS. AMOUNT: 819. DESCRIPTION: TRAVEL. AMOUNT: 1,039. DESCRIPTION: SUPPLIES. AMOUNT: 9,291. DESCRIPTION: TRAINING. AMOUNT: 2,986. DESCRIPTION: ADMINISTRATIVE FEE. AMOUNT: 7,050. DESCRIPTION: MENTORING. AMOUNT: 2,892. DESCRIPTION: DUES & SUBSCRIPTIONS. AMOUNT: 82. DESCRIPTION: MISCELLANEOUS. AMOUNT: 1,341. DESCRIPTION: INTEREST EXPENSE. AMOUNT: 6,637. TOTAL TO FORM 990-EZ, LINE 16: 32,699.
IRS990ScheduleO/GeneralExplanation/Explanation3DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 114,283. END OF YEAR AMOUNT: 50,985.
IRS990ScheduleO/GeneralExplanation/Explanation4DESCRIPTION: ACCRUED LIABILITY. BEG. OF YEAR AMOUNT: 42,560. END OF YEAR AMOUNT: 42,560. DESCRIPTION: MORTGAGE PAYABLE. BEG. OF YEAR AMOUNT: 130,189. END OF YEAR AMOUNT: 130,160. DESCRIPTION: LOANS PAYABLE. BEG. OF YEAR AMOUNT: 31,591. END OF YEAR AMOUNT: 36,741. DESCRIPTION: LOANS FROM OFFICERS. BEG. OF YEAR AMOUNT: 22,386. END OF YEAR AMOUNT: 17,423. DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 2,476.
IRS990ScheduleO/GeneralExplanation/Explanation5NEW STATE OF THE ART PRESCHOOL PROGRAM FOR STUDENTS 2.5 - 5 YEARS OR AGE THE PROGRAM IS DESIGNED TO MEET ALL CURRICULUM STANDARDS SET BY THE STATE OF MICHIGAN BY ADHERING TO A WELL-DESIGNED AND EFFICIENTLY MANAGED CONCEPT OF PLAY.
IRS990ScheduleO/GeneralExplanation/Identifier0OTHER REVENUE
IRS990ScheduleO/GeneralExplanation/Identifier1OCCUPANCY, RENT, UTILITIES AND MAINTENENCE
IRS990ScheduleO/GeneralExplanation/Identifier2OTHER EXPENSES
IRS990ScheduleO/GeneralExplanation/Identifier3OTHER ASSETS
IRS990ScheduleO/GeneralExplanation/Identifier4OTHER LIABILITIES
IRS990ScheduleO/GeneralExplanation/Identifier5ACTIVITIES NOT PREVIOUSLY REPORTED TO IRS
IRS990ScheduleO/GeneralExplanation/ReturnReference0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/GeneralExplanation/ReturnReference1FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/GeneralExplanation/ReturnReference2FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/GeneralExplanation/ReturnReference3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/GeneralExplanation/ReturnReference4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/GeneralExplanation/ReturnReference5FORM 990-EZ, PART V, LINE 33
TransferPrsnlBnftContractsDecl/Declaration0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/Filer/EIN0260112881
ReturnHeader/Filer/Name/BusinessNameLine10EUP LEARNING CENTER INC
ReturnHeader/Filer/NameControl0EUPL
ReturnHeader/Filer/Phone09062482700
ReturnHeader/Filer/USAddress/AddressLine107708 W PARTRIDGE ROW
ReturnHeader/Filer/USAddress/City0BRIMLEY
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode049715
ReturnHeader/Officer/AuthorizeThirdParty01
ReturnHeader/Officer/DateSigned02014-07-15
ReturnHeader/Officer/Name0EMMA BORGERDING
ReturnHeader/Officer/Phone02317701459
ReturnHeader/Officer/Title0TREASURER
ReturnHeader/Preparer/DatePrepared02014-07-15
ReturnHeader/PreparerFirm/EIN0383635706
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine10REHMANN ROBSON LLC
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine10902 S HURON PO BOX 250
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City0CHEBOYGAN
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State0MI
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode049721
ReturnHeader/Preparer/Name0MICHAEL J KONICKI CPA
ReturnHeader/Preparer/Phone02316273143
ReturnHeader/ReturnType0990EZ
ReturnHeader/TaxPeriodBeginDate02012-09-01
ReturnHeader/TaxPeriodEndDate02013-08-31
ReturnHeader/TaxYear02012
ReturnHeader/Timestamp02014-07-15T16:58:04-05:00

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