Civic Intelligence

Eagle Learning Center Inc.

EIN 83-1233024 • 501(c)3 • Oregon, OH

Pub. 78 EligibleNTEE B29

Profile

The learning center is designed to meet the academic needs of high school students, grades 9 through 12, ages 16 through 22 who are unsuccessful in the traditional educational setting.

3540 Seaman Rd BOregon, OH 43616

www.oregonelc.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.34x

Higher debt load relative to assets than 96% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.13x

Higher debt load relative to revenue than 96% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2024

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$55,473

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

NTEE B • $500k-$1M nonprofits • Source year 2024

Asset Growth

16th percentile

-14%

Faster asset growth than 16% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

17%

Faster revenue growth than 62% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$613,078

Down $97,556 (-14%) from 2023

Liabilities

Up

$818,952

Up $20,659 (+2.6%) from 2023

Net Assets

Down

-$205,874

Down $118,215 (-135%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin20th percentile

Revenue

Up

$725,594

Up $106,159 (+17%) from 2023

Expenses

Up

$804,183

Up $45,765 (+6.0%) from 2023

Net Income

Up

-$78,589

Up $60,394 (+43%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$1.0M$500K$0-$500KAssets 2018: $617,841Liabilities 2018: $138,261Net Assets 2018: $479,5802018Assets 2023: $710,634Liabilities 2023: $798,293Net Assets 2023: -$87,6592023Assets 2024: $613,078Liabilities 2024: $818,952Net Assets 2024: -$205,8742024

Highlighted filing

2024

Assets$613,078
Liabilities$818,952
Net Assets-$205,874
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$1.0M$500K$0-$500KRevenue 2018: $449,820Expenses 2018: $551,937Net Income 2018: -$102,1172018Revenue 2023: $619,435Expenses 2023: $758,418Net Income 2023: -$138,9832023Revenue 2024: $725,594Expenses 2024: $804,183Net Income 2024: -$78,5892024

Highlighted filing

2024

Revenue$725,594
Expenses$804,183
Net Income-$78,589
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$613,078
Liabilities
$818,952
Net assets
-$205,874
Revenue
$725,594
Expenses
$804,183
Net income
-$78,589
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.13$8.19$2.06$7.26$8.04$0.79
2023Detailed filing. Detailed filing data is available for this year.$7.11$7.98$0.88$6.19$7.58$1.39
2018Detailed filing. Detailed filing data is available for this year.$6.18$1.38$4.80$4.50$5.52$1.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$725,594
Mission and Program Overview

Mission

The learning center is designed to meet the academic needs of high school students, grades 9 through 12, ages 16 through 22 who are unsuccessful in the traditional educational setting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Prepaid Expenses and Deferred Charges$245,493$206,508▼ $38,985
Cash and Non-Interest-Bearing Accounts$187,058$190,829▲ $3,771
Land, Buildings, and Equipment, Net$199,641$120,655▼ $78,986
Pledges and Grants Receivable$30,730$54,087▲ $23,357
Total Assets$710,634$613,078▼ $97,556
Other Assets Total$47,712$40,999▼ $6,713
Liabilities
Other Liabilities$617,142$640,745▲ $23,603
Deferred Revenue$125,274$99,092▼ $26,182
Accounts Payable and Accrued Expenses$55,877$79,115▲ $23,238
Total Liabilities$798,293$818,952▲ $20,659
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$40,999-
Net Assets Without Donor Restrictions$-87,659$-246,873▼ $159,214
Total Net Assets Fund Balance$-87,659$-205,874▼ $118,215
Total Liabilities and Net Assets / Fund Balance$710,634$613,078▼ $97,556

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$119,273$74,143$193,416
Equipment$1,382$119,565$120,947
Other Assets Org$40,999--
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Joseph WassermanDirectorFT$55,473$55,473
Gary BreierDirector-$1,375$1,375
Gerry WilsonDirector-$1,375$1,375
Irwin YoungDirector-$1,375$1,375
Yvonne Thomas-pattonDirector-$1,375$1,375
Suzanne BrewerPresident-$1,250$1,250

Board Members and Trustees

NameTitle
Stephanie AtayaFiscal Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$629,278
Program Service Revenue
$0
Investment Income
$2,283
Other Revenue
$94,033
Change in Net Assets
$-78,589

Audited Revenue Reconciliation

Revenue per Audited Statements
$718,563
Revenue Not Reported on Financial Statements
$7,031
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$718,563
Total Revenue per Form 990
$725,594
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$463,720
Other Expenses$340,463
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$248,724--$248,724
Fees for Services Management$224,217--$224,217
Other Employee Benefits$158,273--$158,273
Current Officers, Directors, Trustees, and Key Employees$56,723--$56,723
Office Expenses-$52,387-$52,387
Depreciation Depletion-$39,360-$39,360
Other Expenses-$14,244-$14,244
Interest-$7,031-$7,031
Fees for Services Legal$3,224--$3,224
Total Functional Expenses$691,161$113,022$0$804,183

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$804,183
Expenses per Audited Statements$797,152
Total Expenses per Audited Statements$797,152
Expenses Not Reported on Financial Statements$7,031
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension$554,106
Capital Lease Payable$86,639
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
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“There are no committees that may act on behalf of the full board of directors.”

Form 990, Part VI, Section B, Line 11B

“A copy of the completed form 990 is reviewed by the fiscal officer prior to filing.”

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

“The governing authority reviews the conflict of interest policy annually.”

Form 990, Part VI, Section C, Line 19

“Upon written or verbal request, documents are made available to the public.”

Filing and Contact Details

Filer

Filer Name
Eagle Learning Center
EIN
83-1233024
Phone
4197202003
Address
3540 SEAMAN RD B, OREGON, OH 43616

Signing Officer

Name
Stephanie Ataya
Title
Fiscal Officer
Phone
4197202003
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Ataya
Formed
2006
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
5
Employees
16
Volunteers
0

Preparer

Firm
Cbiz Advisors LLC
Address
3320 WEST MARKET STREET STE 300, FAIRLAWN, OH 44333
Preparer
Ariana N Jordan
Phone
3305648500
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The board's fiscal officer is responsible for the preparation of the financial statements which are audited annually by the ohio auditor of the state.”

Raw XML Appendix380 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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IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0A STATEMENT READING "ALL EDUCATIONAL PROGRAMS ARE AVAILABLE WITHOUT REGARD TO RACE, COLOR, NATIONAL ORIGIN, SEX OR DISABILITY" IS ALWAYS INCLUDED. THIS STATEMENT IS PUBLISHED IN THE PARENT/STUDENT HANDBOOK, BOARD POLICY BOOK AND ON THE WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT PROVIDE SCHOLARSHIPS OR FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2EXPLANATION OF GOVERNMENT FINANCIAL AID: THE SCHOOL CURRENTLY PARTICIPATES IN THE STATE FOUNDATION PROGRAM. REVENUES RECEIVED FROM THIS PROGRAM ARE RECOGNIZED AS OPERATING REVENUES IN THE ACCOUNTING PERIOD IN WHICH ALL ELIGIBILITY REQUIREMENTS HAVE BEEN MET.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES THAT MAY ACT ON BEHALF OF THE FULL BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE COMPLETED FORM 990 IS REVIEWED BY THE FISCAL OFFICER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON WRITTEN OR VERBAL REQUEST, DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD'S FISCAL OFFICER IS RESPONSIBLE FOR THE PREPARATION OF THE FINANCIAL STATEMENTS WHICH ARE AUDITED ANNUALLY BY THE OHIO AUDITOR OF THE STATE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0710634
IRS990/TotalAssetsEOYAmt0613078
IRS990/TotalAssetsGrp/BOYAmt0710634
IRS990/TotalAssetsGrp/EOYAmt0613078
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0629278
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0113022
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0691161
IRS990/TotalFunctionalExpensesGrp/TotalAmt0804183
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0798293
IRS990/TotalLiabilitiesEOYAmt0818952
IRS990/TotalLiabilitiesGrp/BOYAmt0798293
IRS990/TotalLiabilitiesGrp/EOYAmt0818952
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-87659
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-205874
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0691161
IRS990/TotalReportableCompFromOrgAmt062223
IRS990/TotalRevenueGrp/ExclusionAmt096316
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0725594
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0710634
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0613078
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03540 SEAMAN RD B
IRS990/USAddress/CityNm0OREGON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043616
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.OREGONELC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE ATAYA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum04197202003
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EAGLE LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0EAGL
ReturnHeader/Filer/EIN0831233024
ReturnHeader/Filer/PhoneNum04197202003
ReturnHeader/Filer/USAddress/AddressLine1Txt03540 SEAMAN RD B
ReturnHeader/Filer/USAddress/CityNm0OREGON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043616
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0881478669
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CBIZ ADVISORS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03320 WEST MARKET STREET STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAIRLAWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044333
ReturnHeader/PreparerPersonGrp/PhoneNum03305648500
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ARIANA N JORDAN
ReturnHeader/ReturnTs02025-05-14T10:16:50-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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