Civic Intelligence

Eagle Learning Center Inc.

990 • Fiscal year 2023 • EIN 83-1233024

Jul 01, 2022 to Jun 30, 2023 • Filed on May 07, 2024

Organization ProfileWWW.OREGONELC.ORG
3540 Seaman Road BOregon, OH 43616

(419) 720-2003

Siviq Scores

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

Liabilities / Assets

95th percentile

1.12x

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

2023 filings • NTEE B • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

95th percentile

1.29x

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

2023 filings • NTEE B • $500k-$1M nonprofits • Source year 2023

Net Margin

15th percentile

-22%

Higher net margin than 15% of similar nonprofits.

2023 filings • NTEE B • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

56th percentile

$1,375

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2023 filings • NTEE B • $500k-$1M nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

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

Source year 2023

Revenue Growth

Score unavailable

No value available

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

Source year 2023

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$710,634

Up $92,793 (+15%) from 2018

Net Assets

Down

-$87,659

Down $567,239 (-118%) from 2018

Liabilities

Up

$798,293

Up $660,032 (+477%) from 2018

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin15th percentile

Revenue

Up

$619,435

Up $169,615 (+38%) from 2018

Expenses

Up

$758,418

Up $206,481 (+37%) from 2018

Net Income

Down

-$138,983

Down $36,866 (-36%) from 2018

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

2023

Assets$710,634
Liabilities$798,293
Net Assets-$87,659
Open 2023 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

2023

Revenue$619,435
Expenses$758,418
Net Income-$138,983
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 7, 2024
Return Version
2022v5.0
Gross Receipts
$619,435
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$330,744$245,493▼ $85,251
Land, Buildings, and Equipment, Net$44,813$199,641▲ $154,828
Cash and Non-Interest-Bearing Accounts$271,459$187,058▼ $84,401
Pledges and Grants Receivable-$30,730-
Total Assets$685,382$710,634▲ $25,252
Other Assets Total$38,366$47,712▲ $9,346
Liabilities
Other Liabilities$301,745$617,142▲ $315,397
Deferred Revenue$323,818$125,274▼ $198,544
Accounts Payable and Accrued Expenses$8,495$55,877▲ $47,382
Total Liabilities$634,058$798,293▲ $164,235
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$51,324$-87,659▼ $138,983
Total Net Assets Fund Balance$51,324$-87,659▼ $138,983
Total Liabilities and Net Assets / Fund Balance$685,382$710,634▲ $25,252

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$157,956$35,460$193,416
Equipment$2,059$118,888$120,947
Leasehold Improvements$39,626$72,585$112,211
Other Assets Org$47,712--
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleBaseTotal
Gary BreierDirector$1,375$1,375
Gerry WilsonDirector$1,375$1,375
Irwin YoungDirector$1,375$1,375
Yvonne Thoma-pattonDirector$1,375$1,375
Suzanne BrewerPresident$1,250$1,250

Board Members and Trustees

NameTitle
Dr Warren GlenDirector
Jeffrey a Foster CPAFiscal Officer
Stephanie AtayaFiscal Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$543,068
Program Service Revenue
$0
Investment Income
$20
Other Revenue
$76,347
Change in Net Assets
$-138,983

Audited Revenue Reconciliation

Revenue per Audited Statements
$619,435
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-8,042
Total Revenue per Audited Statements
$611,393
Total Revenue per Form 990
$619,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$489,870
Other Expenses$268,548
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$342,688--$342,688
Fees for Services Management$154,124--$154,124
Other Employee Benefits$140,432--$140,432
Office Expenses-$53,070-$53,070
Depreciation Depletion-$38,588-$38,588
Other Expenses-$11,500-$11,500
Interest-$8,042-$8,042
Current Officers, Directors, Trustees, and Key Employees$6,750--$6,750
Fees for Services Legal$3,224--$3,224
Total Functional Expenses$647,218$111,200$0$758,418

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$758,418
Expenses per Audited Statements$750,376
Total Expenses per Audited Statements$750,376
Expenses Not Reported on Financial Statements$8,042
Other Expense Adjustments$8,042
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$491,463
Capital Lease Payable$125,679
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 ROAD B, OREGON, OH 43616

Signing Officer

Name
Stephanie Ataya
Title
Fiscal Officer
Phone
4197202003
Signed
2024-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Ataya
Formed
2006
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
17
Volunteers
1

Preparer

Firm
Marcum Llp
Address
3320 WEST MARKET STREET STE 300, FAIRLAWN, OH 44333
Preparer
Jeffrey a Foster CPA
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.”

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“INTEREST -8,042.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“INTEREST 8,042.”

Raw XML Appendix397 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/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
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/TotalAssetsBOYAmt0685382
IRS990/TotalAssetsEOYAmt0710634
IRS990/TotalAssetsGrp/BOYAmt0685382
IRS990/TotalAssetsGrp/EOYAmt0710634
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0543068
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0111200
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0647218
IRS990/TotalFunctionalExpensesGrp/TotalAmt0758418
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0634058
IRS990/TotalLiabilitiesEOYAmt0798293
IRS990/TotalLiabilitiesGrp/BOYAmt0634058
IRS990/TotalLiabilitiesGrp/EOYAmt0798293
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt051324
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-87659
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0647218
IRS990/TotalReportableCompFromOrgAmt06750
IRS990/TotalRevenueGrp/ExclusionAmt076367
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0619435
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0685382
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0710634
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03540 SEAMAN ROAD B
IRS990/USAddress/CityNm0OREGON
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043616
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.OREGONELC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHANIE ATAYA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FISCAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum04197202003
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EAGLE LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0EAGL
ReturnHeader/Filer/EIN0831233024
ReturnHeader/Filer/PhoneNum04197202003
ReturnHeader/Filer/USAddress/AddressLine1Txt03540 SEAMAN ROAD B
ReturnHeader/Filer/USAddress/CityNm0OREGON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043616
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0111986323
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARCUM LLP
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/PreparerPersonNm0JEFFREY A FOSTER CPA
ReturnHeader/ReturnTs02024-05-10T09:11:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0STEPHANIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ATAYA
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$710,634
Liabilities
$798,293
Net assets
-$87,659
Revenue
$619,435
Expenses
$758,418
Net income
-$138,983
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