Civic Intelligence

Lake Oswego Learning Center

990EZ • Fiscal year 2023 • EIN 84-2546820

Jul 01, 2022 to Jun 30, 2023 • Filed on May 22, 2024

Organization ProfileLOLEARNINGCENTER.ORG
PO Box 2353Lake Oswego, OR 97035

(626) 590-3312

Siviq Scores

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

Liabilities / Assets

46th percentile

0.00x

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

2023 filings • NTEE B20 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

49th percentile

0.00x

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

2023 filings • NTEE B20 • <$500k nonprofits • Source year 2023

Net Margin

8th percentile

-51%

Higher net margin than 8% of similar nonprofits.

2023 filings • NTEE B20 • <$500k nonprofits • Source year 2023

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

2023 filings • NTEE B20 • <$500k nonprofits • Source year 2023

Asset Growth

3rd percentile

-89%

Faster asset growth than 3% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

6.8%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • NTEE B • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets46th percentile

Assets

Down

$478

Down $3,869 (-89%) from 2022

Net Assets

Down

$478

Down $3,869 (-89%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin8th percentile

Revenue

Up

$60,169

Up $3,805 (+6.8%) from 2022

Expenses

Down

$90,702

Down $5,308 (-5.5%) from 2022

Net Income

Up

-$30,533

Up $9,113 (+23%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$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

2023

Assets$478
Liabilities$0
Net Assets$478
Open 2023 Filing

Operations Trend

Revenue Growth50th percentile

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

2023

Revenue$60,169
Expenses$90,702
Net Income-$30,533
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 22, 2024
Return Version
2022v5.0
Gross Receipts
$60,169
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 Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
HAYLEE CARLSTONDirectorPT$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
2024-05-22
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: 1.”

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

“Description: bank charges. Amount: 20.”

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

“Description: contribution from officer. Amount: 26,664.”

Raw XML Appendix133 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/PersonNm0HAYLEE CARLSTON
IRS990EZ/BooksInCareOfDetail/PhoneNum06265903312
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt016005 INVERURIE RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LAKE OSWEGO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0970354109
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04347
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0478
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-30533
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt044100
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt04347
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0478
IRS990EZ/GrossReceiptsAmt060169
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt060168
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt04347
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0478
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt04347
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0478
IRS990EZ/OccupancyRentUtltsAndMaintAmt046582
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0HAYLEE CARLSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt026664
IRS990EZ/OtherExpensesTotalAmt020
IRS990EZ/OtherRevenueTotalAmt01
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/TotalExpensesAmt090702
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt060169
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: 1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: BANK CHARGES. AMOUNT: 20.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: CONTRIBUTION FROM OFFICER. AMOUNT: 26,664.
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0HAYLEE CARLSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06265903312
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-22
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
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOSHI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08625 SW CASCADE AVE STE 260
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEAVERTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097008
ReturnHeader/PreparerPersonGrp/PhoneNum05033886580
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0UDAI HOSHI CPA
ReturnHeader/ReturnTs02024-07-02T13:49:30-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0HAYLEE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CARLSTON
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 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$478
Liabilities
$0
Net assets
$478
Revenue
$60,169
Expenses
$90,702
Net income
-$30,533
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