Civic Intelligence

Eagle Learning Center Inc.

990 • Fiscal year 2018 • EIN 83-1233024

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

Organization ProfileWWW.OREGONELC.ORG
2665 Navarre AveOregon, OH 43616

(419) 720-2003

Siviq Scores

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

Liabilities / Assets

78th percentile

0.22x

Higher debt load relative to assets than 78% of similar nonprofits.

2018 filings • NTEE B • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

87th percentile

0.31x

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

2018 filings • NTEE B • $500k-$1M nonprofits • Source year 2018

Net Margin

11th percentile

-23%

Higher net margin than 11% of similar nonprofits.

2018 filings • NTEE B • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • NTEE B • $500k-$1M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Balance Sheet
Liabilities / Assets78th percentile

Assets

$617,841

No earlier filing loaded for comparison.

Net Assets

$479,580

No earlier filing loaded for comparison.

Liabilities

$138,261

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin11th percentile

Revenue

$449,820

No earlier filing loaded for comparison.

Expenses

$551,937

No earlier filing loaded for comparison.

Net Income

-$102,117

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2018

Assets$617,841
Liabilities$138,261
Net Assets$479,580
Open 2018 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$449,820
Expenses$551,937
Net Income-$102,117
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$449,820
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
Cash and Non-Interest-Bearing Accounts-$577,201-
Prepaid Expenses and Deferred Charges-$21,060-
Pledges and Grants Receivable-$16,421-
Land, Buildings, and Equipment, Net$0$3,159▲ $3,159
Total Assets$0$617,841▲ $617,841
Liabilities
Grants Payable-$137,233-
Accounts Payable and Accrued Expenses-$1,028-
Total Liabilities$0$138,261▲ $138,261
Net Assets / Fund Balance
Unrestricted Net Assets-$469,580-
Temporarily Rstr Net Assets-$10,000-
Total Net Assets Fund Balance$0$479,580▲ $479,580
Total Liabilities and Net Assets / Fund Balance$0$617,841▲ $617,841

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,159$177,254$180,413
Compensation and Service Providers
Top Officer Pay54th percentile

Board Members and Trustees

NameTitle
Suzanne BrewerPresident
Gary BreierDirector
Gerry WilsonDirector
Irwin YoungDirector
Jeffrey a Foster CPAFiscal Officer
Margaret BrownSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$416,247
Program Service Revenue
$0
Investment Income
$824
Other Revenue
$32,749
Change in Net Assets
$-102,117

Audited Revenue Reconciliation

Revenue per Audited Statements
$449,820
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$449,820
Total Revenue per Form 990
$449,820
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$551,937
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$438,760--$438,760
Occupancy$39,707--$39,707
Information Technology$26,653--$26,653
Office Expenses-$21,309-$21,309
Advertising$18,698--$18,698
Depreciation Depletion-$6,319-$6,319
Travel$491--$491
Total Functional Expenses$524,309$27,628$0$551,937

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$551,937
Total Expenses per Audited Statements$551,937
Total Expenses per Form 990$551,937
Expenses Not Reported on Financial Statements$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 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 Inc
EIN
83-1233024
Phone
4197202003
Address
2665 NAVARRE AVE, OREGON, OH 43616

Signing Officer

Name
Jeffrey a Foster CPA
Title
Fiscal Officer
Phone
4197202003
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Suzanne Brewer
Formed
2006
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Skoda Minotti & Co
Address
3320 WEST MARKET STREET STE 300, FAIRLAWN, OH 44333
Preparer
Jeffrey a Foster CPA
Phone
3306681100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional & technical services: program service expenses 25,478. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,478. Instructional services: program service expenses 220,832. Management and general expenses 0. Fundraising expenses 0. Total expenses 220,832. Secretarial & administrative services: program service expenses 192,450. Management and general expenses 0. Fundraising expenses 0. Total expenses 192,450.”

FORM 990, PART XI, LINE 9:

“Beginning net assets not previously reported on form 990 581,697.”

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.”

Form 990, Part XI, Line 9 Additional Disclosure

“Prior to fiscal year ending june 30, 2018, the school operated through the oregon city school district, so all activity for the filing organization was reported with the school district and a form 990 was not previously filed.”

Raw XML Appendix336 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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IRS990/ActivityOrMissionDesc0THE 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.
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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.
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IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE COMPLETED FORM 990 IS REVIEWED BY THE FISCAL OFFICER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING AUTHORITY REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON WRITTEN OR VERBAL REQUEST, DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROFESSIONAL & TECHNICAL SERVICES: PROGRAM SERVICE EXPENSES 25,478. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,478. INSTRUCTIONAL SERVICES: PROGRAM SERVICE EXPENSES 220,832. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 220,832. SECRETARIAL & ADMINISTRATIVE SERVICES: PROGRAM SERVICE EXPENSES 192,450. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 192,450.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BEGINNING NET ASSETS NOT PREVIOUSLY REPORTED ON FORM 990 581,697.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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/ExplanationTxt6PRIOR TO FISCAL YEAR ENDING JUNE 30, 2018, THE SCHOOL OPERATED THROUGH THE OREGON CITY SCHOOL DISTRICT, SO ALL ACTIVITY FOR THE FILING ORGANIZATION WAS REPORTED WITH THE SCHOOL DISTRICT AND A FORM 990 WAS NOT PREVIOUSLY FILED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9 ADDITIONAL DISCLOSURE
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0617841
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0491
IRS990/TravelGrp/TotalAmt0491
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0469580
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IRS990/USAddress/ZIPCd043616
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.OREGONELC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY A FOSTER CPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum04197202003
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EAGLE LEARNING CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0EAGL
ReturnHeader/Filer/EIN0831233024
ReturnHeader/Filer/PhoneNum04197202003
ReturnHeader/Filer/USAddress/AddressLine1Txt02665 NAVARRE AVE
ReturnHeader/Filer/USAddress/CityNm0OREGON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043616
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00DB878BFD42E33088DD4DE7FCA53FBAB26A024A0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00DB641E06F94AA6096A80D180610BFE0699DA084
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt038.94.193.194
ReturnHeader/FilingSecurityInformation/IPDt02019-05-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm013:49:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341945206
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SKODA MINOTTI & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03320 WEST MARKET STREET STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAIRLAWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044333
ReturnHeader/PreparerPersonGrp/PhoneNum03306681100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY A FOSTER CPA
ReturnHeader/ReturnTs02019-05-15T13:51:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$617,841
Liabilities
$138,261
Net assets
$479,580
Revenue
$449,820
Expenses
$551,937
Net income
-$102,117
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