Civic Intelligence

Tower Educational Consulting Group Inc

EIN 31-1452562 • 501(c)3 • Lorain, OH

Profile

Public charity, religious/public worship, educational. We also provide child care for economically disadvantaged families and we provide mentoring & tutoring for children ages 6 to 18.

P O Box 62Lorain, OH 44052

www.towerlearningcenter.org

Siviq Scores

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

Liabilities / Assets

98th percentile

2.44x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

0.53x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

21st percentile

-13%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$36,000

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

14th percentile

-19%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-12%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$110,091

Down $25,974 (-19%) from 2023

Liabilities

Up

$268,870

Up $38,373 (+17%) from 2023

Net Assets

Down

-$158,779

Down $64,347 (-68%) from 2023

Operations
Liabilities / Revenue87th percentileNet Margin21st percentile

Revenue

Down

$509,531

Down $66,957 (-12%) from 2023

Expenses

Down

$574,885

Down $2,746 (-0.5%) from 2023

Net Income

Down

-$65,354

Down $64,211 (-5618%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$400K$200K$0-$200KAssets 2021: $192,810Liabilities 2021: $240,097Net Assets 2021: -$47,2872021Assets 2022: $216,489Liabilities 2022: $235,297Net Assets 2022: -$18,8082022Assets 2023: $136,065Liabilities 2023: $230,497Net Assets 2023: -$94,4322023Assets 2024: $110,091Liabilities 2024: $268,870Net Assets 2024: -$158,7792024

Highlighted filing

2024

Assets$110,091
Liabilities$268,870
Net Assets-$158,779
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$600K$400K$200K$0-$200KRevenue 2021: $84,787Expenses 2021: $168,650Net Income 2021: -$83,8632021Revenue 2022: $364,377Expenses 2022: $324,583Net Income 2022: $39,7942022Revenue 2023: $576,488Expenses 2023: $577,631Net Income 2023: -$1,1432023Revenue 2024: $509,531Expenses 2024: $574,885Net Income 2024: -$65,3542024

Highlighted filing

2024

Revenue$509,531
Expenses$574,885
Net Income-$65,354
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$110,091
Liabilities
$268,870
Net assets
-$158,779
Revenue
$509,531
Expenses
$574,885
Net income
-$65,354
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$2.69$1.59$5.10$5.75$0.65
2023Detailed filing. Detailed filing data is available for this year.$1.36$2.30$0.94$5.76$5.78$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.16$2.35$0.19$3.64$3.25$0.40
2021Detailed filing. Detailed filing data is available for this year.$1.93$2.40$0.47$0.85$1.69$0.84
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$509,531
Mission and Program Overview

Mission

Public charity, religious/public worship, educational. We also provide child care for economically disadvantaged families. We also provide mentoring & tutoring for children ages 6 to 18.

Public charity religiouspublic worship educational

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$40,497$83,497▲ $43,000
Cash and Non-Interest-Bearing Accounts$83,815$68,551▼ $15,264
Land, Buildings, and Equipment, Net$52,250$41,540▼ $10,710
Total Assets$136,065$110,091▼ $25,974
Liabilities
Accounts Payable and Accrued Expenses$190,000$185,373▼ $4,627
Total Liabilities$230,497$268,870▲ $38,373
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-94,432$-158,779▼ $64,347
Total Net Assets Fund Balance$-94,432$-158,779▼ $64,347
Total Liabilities and Net Assets / Fund Balance$136,065$110,091▼ $25,974

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$41,540-$41,540
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jessie M TowerExecutive DirectorFT$36,000$36,000
Rev Marcellus HarrisVicepresidentFT$28,889$28,889
Rev Peter TowerPresidentFT$19,200$19,200

Board Members and Trustees

NameTitle
Pharoah J HarrisTrustee
Yolanda HartsoeTrustee
Jessica S TowerSecretary
Darryl R Hartsoe JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,641
Program Service Revenue
$501,824
Investment Income
$0
Other Revenue
$5,066
All Other Contributions
$2,466
Change in Net Assets
$-65,354
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$369,801
Other Expenses$205,084
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$257,026--$257,026
Current Officers, Directors, Trustees, and Key Employees$84,089--$84,089
Occupancy$81,623--$81,623
Other Expenses$62,654--$62,654
Payroll Taxes$28,686--$28,686
Insurance$12,809--$12,809
Depreciation Depletion$10,980--$10,980
Travel$9,514--$9,514
Interest$8,796--$8,796
Total Functional Expenses$574,885$0$0$574,885
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$40,497$83,497▲ $43,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
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

Governance Explanations

Part VI Line 2

“The officers and trustees are related to the President.”

Part VI Line 2

“The officers and trustees are related to the Executive Director.”

Part VI Line 11B

“The Executive Director prepares a draft of the Form 990 and share it with”

Part VI Line 11B

“the board for review and approval.”

Part VI Line 19

“Yes. Our governing documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Tower Educational Consulting Group Inc
EIN
31-1452562
In Care Of
% Rev Peter Tower
Phone
4402775553
Address
P O BOX 62, LORAIN, OH 44052

Signing Officer

Name
Rev Peter Tower
Title
President
Phone
4402775553
Signed
2025-11-17

Organization Details

Formed
1996
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
0
Employees
26
Raw XML Appendix391 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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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd3true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd3false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Mortgage
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Working Cap.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2Payroll
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt3Roof Repair
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd3X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt054000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt152800
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt28000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt314000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JESSIE M TOWER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1JESSIE M TOWER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2SHEILA TOWER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm3PETER TOWER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Executive Dir.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1Executive Dir.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2Relative
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt3President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd3true
IRS990ScheduleL/TotalBalanceDueAmt083497
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The officers and trustees are related to the President.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The officers and trustees are related to the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Director prepares a draft of the Form 990 and share it with
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3the board for review and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Yes. Our governing documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0136065
IRS990/TotalAssetsEOYAmt0110091
IRS990/TotalAssetsGrp/BOYAmt0136065
IRS990/TotalAssetsGrp/EOYAmt0110091
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02641
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0574885
IRS990/TotalFunctionalExpensesGrp/TotalAmt0574885
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0230497
IRS990/TotalLiabilitiesEOYAmt0268870
IRS990/TotalLiabilitiesGrp/BOYAmt0230497
IRS990/TotalLiabilitiesGrp/EOYAmt0268870
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-94432
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-158779
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0563905
IRS990/TotalProgramServiceRevenueAmt0501824
IRS990/TotalReportableCompFromOrgAmt084089
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0506890
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0509531
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0136065
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0110091
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt09514
IRS990/TravelGrp/TotalAmt09514
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 62
IRS990/USAddress/CityNm0LORAIN
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044052
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.TOWERLEARNINGCENTER.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0REV PETER TOWER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum04402775553
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TOWER EDUCATIONAL CONSULTING GROUP INC
ReturnHeader/Filer/BusinessNameControlTxt0TOWE
ReturnHeader/Filer/EIN0311452562
ReturnHeader/Filer/InCareOfNm0% Rev Peter Tower
ReturnHeader/Filer/PhoneNum04402775553
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 62
ReturnHeader/Filer/USAddress/CityNm0LORAIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044052
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/ReturnTs02025-11-17T09:31:46-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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