Civic Intelligence

Lake Oswego Learning Center

EIN 84-2546820 • 501(c)3 • Lake Oswego, OR

RevokedPub. 78 EligibleNTEE B20

Profile

EDUCATIONAL

Revocation date: Nov 15, 2022

PO Box 2353Lake Oswego, OR 97035

lolearningcenter.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE B20 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE B20 • <$500k nonprofits • Source year 2024

Net Margin

25th percentile

-5.2%

Higher net margin than 25% of similar nonprofits.

NTEE B20 • <$500k nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

NTEE B20 • <$500k nonprofits • Source year 2024

Asset Growth

92nd percentile

284%

Faster asset growth than 92% of similar nonprofits.

NTEE B20 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

50%

Faster revenue growth than 77% of similar nonprofits.

NTEE B20 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$1,836

Up $1,358 (+284%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,836

Up $1,358 (+284%) from 2023

Operations
Liabilities / Revenue50th percentileNet Margin25th percentile

Revenue

Up

$90,075

Up $29,906 (+50%) from 2023

Expenses

Up

$94,783

Up $4,081 (+4.5%) from 2023

Net Income

Up

-$4,708

Up $25,825 (+85%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth92nd percentile

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

$6.0K$4.0K$2.0K$0Assets 2022: $4,347Liabilities 2022: $0Net Assets 2022: $4,3472022Assets 2023: $478Liabilities 2023: $0Net Assets 2023: $4782023Assets 2024: $1,836Liabilities 2024: $0Net Assets 2024: $1,8362024

Highlighted filing

2024

Assets$1,836
Liabilities$0
Net Assets$1,836
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

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

$100K$50K$0-$50KRevenue 2022: $56,364Expenses 2022: $96,010Net Income 2022: -$39,6462022Revenue 2023: $60,169Expenses 2023: $90,702Net Income 2023: -$30,5332023Revenue 2024: $90,075Expenses 2024: $94,783Net Income 2024: -$4,7082024

Highlighted filing

2024

Revenue$90,075
Expenses$94,783
Net Income-$4,708
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$1,836
Liabilities
$0
Net assets
$1,836
Revenue
$90,075
Expenses
$94,783
Net income
-$4,708
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.84$0.00$1.84$90.1$94.8$4.71
2023Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$60.2$90.7$30.5
2022Detailed filing. Detailed filing data is available for this year.$4.35$0.00$4.35$56.4$96.0$39.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 7, 2024
Return Version
2023v5.1
Gross Receipts
$90,075
Mission and Program Overview

Mission

EDUCATIONAL

Program Services

DescriptionGrantsExpenses
PROVIDED GREATER ACCESS TO CLASSROOM-LIKE INSTRUCTIONS AND INTERSCHOLASTIC ACTIVITIES FOR CHILDREN WHO ARE BEING EDUCATED BY A PARENT$0$0
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
HAYLEE CARLSTONDirectorPT$0--
CORY CARLSTONVice President-$0--
LYNDA MOOREOther-$0--
Filing and Contact Details

Filer

Filer Name
Lake Oswego Learning Center
EIN
84-2546820
Phone
6265903312
Address
PO BOX 2353, LAKE OSWEGO, OR 97035

Signing Officer

Name
Haylee Carlston
Title
Director
Phone
6265903312
Signed
2024-11-07
Discuss with paid preparer
Yes

Preparer

Firm
Hoshi CPA LLC
Address
8625 SW CASCADE AVE STE 260, BEAVERTON, OR 97008
Preparer
Udai Hoshi CPA
Phone
5033886580
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: interest income. Amount: 2.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: bank charges. Amount: 19.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: contribution from officer. Amount: 6,066.”

Raw XML Appendix140 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/BooksInCareOfDetail/PhoneNum06265903312
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LAKE OSWEGO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0970354109
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IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt01836
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IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-4708
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IRS990EZ/ForeignOfficeInd00
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt01836
IRS990EZ/GrossReceiptsAmt090075
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
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IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt01836
IRS990EZ/OccupancyRentUtltsAndMaintAmt039922
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt015.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LYNDA MOORE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2OTHER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt06066
IRS990EZ/OtherExpensesTotalAmt019
IRS990EZ/OtherRevenueTotalAmt02
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0EDUCATIONAL
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDED GREATER ACCESS TO CLASSROOM-LIKE INSTRUCTIONS AND INTERSCHOLASTIC ACTIVITIES FOR CHILDREN WHO ARE BEING EDUCATED BY A PARENT
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd01
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt094783
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt090075
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0LOLEARNINGCENTER.ORG
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST INCOME. AMOUNT: 2.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: BANK CHARGES. AMOUNT: 19.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: CONTRIBUTION FROM OFFICER. AMOUNT: 6,066.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0HAYLEE CARLSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06265903312
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKE OSWEGO LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0842546820
ReturnHeader/Filer/PhoneNum06265903312
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2353
ReturnHeader/Filer/USAddress/CityNm0LAKE OSWEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097035
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0384094775
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08625 SW CASCADE AVE STE 260
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEAVERTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
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ReturnHeader/PreparerPersonGrp/PhoneNum05033886580
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0UDAI HOSHI CPA
ReturnHeader/ReturnTs02024-11-13T09:51:31-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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