Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
EIN 93-0679478 • 501(c)3 • Eugene, OR
Profile
The oregon social learning center is a collaborative, multidisciplinary center dedicated to increasing the scientific understanding of social and psychological processes related to healthy development and family functioning. Oslc applies that understanding to healthy development and family functioning. That understanding is applied to the design and evaluation of interventions that strengthen children, adolescents, families and communities.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
5th percentile
Faster revenue growth than 5% of similar nonprofits.
Assets
Down$2,869,229
Down $249,066 (-8.0%) from 2023
Liabilities
Down$1,785,669
Down $465,642 (-21%) from 2023
Net Assets
Up$1,083,560
Up $216,576 (+25%) from 2023
Revenue
Down$3,208,606
Down $3,515,675 (-52%) from 2023
Expenses
Down$2,992,030
Down $3,674,085 (-55%) from 2023
Net Income
Up$216,576
Up $158,410 (+272%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The Oregon Social Learning Center is a collaborative, multidisciplinary center dedicated to increasing the scientific understanding of social and psychological processes related to healthy development and family functioning. OSLC applies that understanding to the design and evaluation of interventions that strengthen children, adolescents, families and communities.
The oregon social learning center is a collaborative, multidisciplinary center dedicated to increasing the scientific understanding of social and psychological processes related to healthy development and family functioning. Oslc applies that understanding to healthy development and family functioning. That understanding is applied to the design and evaluation of interventions that strengthen children, adolescents, families and communities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $888,554 | $1,158,906 | ▲ $270,352 |
| Pledges and Grants Receivable | $309,489 | $184,413 | ▼ $125,076 |
| Accounts Receivable | $201,336 | $173,938 | ▼ $27,398 |
| Prepaid Expenses and Deferred Charges | $87,834 | $81,884 | ▼ $5,950 |
| Cash and Non-Interest-Bearing Accounts | $256,492 | $15,175 | ▼ $241,317 |
| Land, Buildings, and Equipment, Net | $7,447 | - | - |
| Total Assets | $3,118,295 | $2,869,229 | ▼ $249,066 |
| Other Assets Total | $1,367,143 | $1,254,913 | ▼ $112,230 |
| Liabilities | |||
| Other Liabilities | $1,391,676 | $1,270,164 | ▼ $121,512 |
| Accounts Payable and Accrued Expenses | $859,635 | $515,505 | ▼ $344,130 |
| Total Liabilities | $2,251,311 | $1,785,669 | ▼ $465,642 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $866,984 | $1,083,560 | ▲ $216,576 |
| Total Net Assets Fund Balance | $866,984 | $1,083,560 | ▲ $216,576 |
| Total Liabilities and Net Assets / Fund Balance | $3,118,295 | $2,869,229 | ▼ $249,066 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | - | $236,428 | $236,428 |
| Equipment | - | $124,480 | $124,480 |
| Other Assets Org | $1,254,913 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michael Mccart | Sr Research | FT | $201,688 | $23,391 | $225,079 |
| Michael Mccart | Sr Research Scientis | - | $201,688 | $23,391 | $225,079 |
| Lisa Saldana | Research Sci | FT | $127,131 | $12,219 | $139,350 |
| Stacey Tiberio | Sr Research | FT | $110,931 | $12,983 | $123,914 |
| Jason Chapman | Research Sci | FT | $110,181 | $12,588 | $122,769 |
| Ashli Sheidow | Research Sci | FT | $106,168 | $15,584 | $121,752 |
| Rohanna Buchanan | COO | PT | $103,583 | $17,515 | $121,098 |
| Laurie Larson-lewis | Finance Mana | PT | $64,339 | $15,503 | $79,842 |
| Deena Scheidt | Staff Repres | - | $5,027 | $302 | $5,329 |
| Name | Title |
|---|---|
| Kip Leonard | President |
| Callie Johnston | Director |
| Colt Gill | Director |
| Patricia Perlow | Director |
| Ben Fogelson | Secretary |
| Sarah Susannah Wielesek | Treasurer |
| David Brewer | Vice Preside |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,959,059 |
| Grants and Similar Amounts Paid | $626,562 |
| Other Expenses | $406,409 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $907,061 | $289,795 | - | $1,196,856 |
| Grants to Domestic Orgs | $626,562 | - | - | $626,562 |
| Current Officers, Directors, Trustees, and Key Employees | $234,927 | $147,469 | - | $382,396 |
| Payroll Taxes | $88,901 | $85,826 | - | $174,727 |
| Other Employee Benefits | $99,006 | $37,296 | - | $136,302 |
| Occupancy | - | $114,055 | - | $114,055 |
| Pension Plan Contributions | $44,311 | $24,467 | - | $68,778 |
| Office Expenses | $13,063 | $47,697 | - | $60,760 |
| Fees for Services Accounting | - | $48,109 | - | $48,109 |
| Fees for Services Other | - | $28,803 | - | $28,803 |
| Information Technology | $4,220 | $23,111 | - | $27,331 |
| Insurance | - | $23,997 | - | $23,997 |
| Travel | $17,784 | - | - | $17,784 |
| Fees for Services Legal | - | $13,859 | - | $13,859 |
| Depreciation Depletion | - | $7,446 | - | $7,446 |
| Other Expenses | $1,230 | $689 | - | $1,919 |
| Advertising | $292 | $242 | - | $534 |
| Total Functional Expenses | $2,094,146 | $897,884 | $0 | $2,992,030 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,226,244 |
| Expenses per Audited Statements | $2,992,030 |
| Total Expenses per Form 990 | $2,992,030 |
| Expenses Not Reported on Form 990 | $234,214 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Chestnut Health Systems | Bloomington, IL | 501c3 | Research | $439,148 |
| University of Oregon | Eugene, OR | Gov | Research | $95,834 |
| University of Massachusetts | Worcester, MA | Gov | Research | $91,580 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating Lease Liability | $1,256,899 |
| Deposits | $13,265 |
“The bylaws state that the persons employed by the organization for at least 20 hours per week are eligible to become members. Eligible persons must give their consent to membership. Members have the right to vote on certain matters of importance to the organization.”
“The bylaws give members of the organization the right to approve revisions or amendments to the bylaws. Such changes are referred from the governing body.”
“After completion of the 990, it is reviewed by the audit committee including a final draft of form 990. This is in conjunction with or subsequent to review of the fiscal year-end audit report. The audit committee provides feedback and requests any appropriate corrections. Upon completion, the audit committee approves filing of form 990 and reports such action to the board of directors. Draft copies of form 990 are provided to the board members prior to filing.”
“In addition to declaring a conflict on matters before the board, the directors file a written disclosure annually. Scientists report significant financial conflicts of interest annually. These reports are reviewed by administration and a board subcommittee. Where conflicts are identified, written management plans are signed by administration and the scientist.”
“The top management officials' position is included in a market-based job grading system where ranges of pay are associated with levels of job responsibilities and required education and job knowledge of employee. Compensation for the top management official is set by the board of directors within this framework at the time of hire and during each annual performance review. All changes in pay are determined by the board of directors.”
“The job grading system described in question 15a is used for all employees except the scientists. The scientists' pay is based on performance productivity factors calculated annually. The pay rates are tied to the federal executive compensation system on the basis of performance points. The pay for scientists is determined by the board of directors.”
“All documents are available upon request.”
“The oregon social learning center is a collaborative, multidisciplinary center dedicated to increasing the scientific understanding of social and psychological processes related to healthy development and family functioning. Oslc applies that understanding to healthy development and family functioning. That understanding is applied to the design and evaluation of interventions that strengthen children, adolescents, families and communities.”
“Work supported by the us department of health and human services and the us department of education. Oslc conducts scientific research to understand family, peer, school, community and individual processes that influence the long-term behavorial and psychological outcomes for children, adolescents, and adults. The organization has an international reputation for the theory, design, implementation and evaluation of interventions that improve the well-being of individuals and families. The translation of theory to evidence-based practices include innovative methods, longitudinal studies of the general population, at-risk children and families, and rigorous evaluation of our programs. Examples of some of our evidence-based programs include those with children in high-risk schools, children in foster case, the juvenile justice system, divorced families, and incarcerated parents. Research findings are published and disseminated to benefit professionals in psychology, social work and education.”
“Rental expenses 234,214 rental expenses -234,214”
“The organization is exempt from federal and state income tax, except on activities unrelated to its exempt purpose, under internal revenue code section 501(c)(3). There were no unrelated business activities during the year ended september 30, 2024. Accordingly, there is no required provision for income taxes for the year then ended. The organization recognizes the tax benefit from uncertain tax positions only if it is more likely than not that the tax positions will be sustained upon examination by the taxing authorities. Based on the technical merits of the position, the tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. The organization's income tax returns are subject to possible examination by the taxing authorities until the expiration of the related statute of limitations. The organization would recognize interest and penalties related to income tax matters in operating expenses. Management has concluded that there were no uncertain tax positions as of september 30, 2024. Oslc was incorporated and operates in the state of oregon which recognizes the 501(c)(3) nonprofit status for state tax purposes. Oslc is not aware of any activities which would terminate its tax-exempt status.”
“RENTAL EXPENSES -234,214”
“RENTAL EXPENSES 234,214”
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/ActivityOrMissionDesc | 0 | THE OREGON SOCIAL LEARNING CENTER IS A COLLABORATIVE, MULTIDISCIPLINARY CENTER DEDICATED TO INCREASING THE SCIENTIFIC UNDERSTANDING OF SOCIAL AND PSYCHOLOGICAL PROCESSES RELATED TO HEALTHY DEVELOPMENT AND FAMILY FUNCTIONING. OSLC APPLIES THAT UNDERSTANDING TO HEALTHY DEVELOPMENT AND FAMILY FUNCTIONING. THAT UNDERSTANDING IS APPLIED TO THE DESIGN AND EVALUATION OF INTERVENTIONS THAT STRENGTHEN CHILDREN, ADOLESCENTS, FAMILIES AND COMMUNITIES. |
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| IRS990/Desc | 0 | WORK SUPPORTED BY THE US DEPARTMENT OF HEALTH AND HUMAN SERVICES AND THE US DEPARTMENT OF EDUCATION. OSLC CONDUCTS SCIENTIFIC RESEARCH TO UNDERSTAND FAMILY, PEER, SCHOOL, COMMUNITY AND INDIVIDUAL PROCESSES THAT INFLUENCE THE LONG-TERM BEHAVORIAL AND PSYCHOLOGICAL OUTCOMES FOR CHILDREN, ADOLESCENTS, AND ADULTS. THE ORGANIZATION HAS AN INTERNATIONAL REPUTATION FOR THE THEORY, DESIGN, IMPLEMENTATION AND EVALUATION OF INTERVENTIONS THAT IMPROVE THE WELL-BEING OF INDIVIDUALS AND FAMILIES. THE TRANSLATION OF THEORY TO EVIDENCE-BASED PRACTICES INCLUDE INNOVATIVE METHODS, LONGITUDINAL STUDIES OF THE GENERAL POPULATION, AT-RISK CHILDREN AND FAMILIES, AND RIGOROUS EVALUATION OF OUR PROGRAMS. EXAMPLES OF SOME OF OUR EVIDENCE-BASED PROGRAMS INCLUDE THOSE WITH CHILDREN IN HIGH-RISK SCHOOLS, CHILDREN IN FOSTER CASE, THE JUVENILE JUSTICE SYSTEM, DIVORCED FAMILIES, AND INCARCERATED PARENTS. RESEARCH FINDINGS ARE PUBLISHED AND DISSEMINATED TO BENEFIT PROFESSIONALS IN PSYCHOLOGY, SOCIAL WORK AND EDUCATION. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | STAFF REPRES |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
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| IRS990/MissionDesc | 0 | THE OREGON SOCIAL LEARNING CENTER IS A COLLABORATIVE, MULTIDISCIPLINARY CENTER DEDICATED TO INCREASING THE SCIENTIFIC UNDERSTANDING OF SOCIAL AND PSYCHOLOGICAL PROCESSES RELATED TO HEALTHY DEVELOPMENT AND FAMILY FUNCTIONING. OSLC APPLIES THAT UNDERSTANDING TO HEALTHY DEVELOPMENT AND FAMILY FUNCTIONING. THAT UNDERSTANDING IS APPLIED TO THE DESIGN AND EVALUATION OF INTERVENTIONS THAT STRENGTHEN CHILDREN, ADOLESCENTS, FAMILIES AND COMMUNITIES. |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | WORK SUPPORTED BY SUBCONTRACTS. AN IMPORTANT ASPECT OF OUR RESEARCH IS A COLLABORATION WITH OTHERS IN THE FIELD OF CHILD DEVELOPMENT. PREVENTION RESEARCH AND THE APPLICATION OF RESEARCH TO PRACTICE. THE ORGANIZATION RECEIVED SUBCONTRACTS FROM UNIVERSITIES AND RESEARCH INSTITUTIONS TO CARRY OUR SPECIFIC OBJECTIVES OF MUTUAL BENEFIT TO THE RESPECTIVE RESEARCH PROGRAMS. SUCH COLLABORATIONS ALSO PROMOTE PUBLICATIONS AND PRESENTATIONS OF RESEARCH FINDINGS. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAX, EXCEPT ON ACTIVITIES UNRELATED TO ITS EXEMPT PURPOSE, UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THERE WERE NO UNRELATED BUSINESS ACTIVITIES DURING THE YEAR ENDED SEPTEMBER 30, 2024. ACCORDINGLY, THERE IS NO REQUIRED PROVISION FOR INCOME TAXES FOR THE YEAR THEN ENDED. THE ORGANIZATION RECOGNIZES THE TAX BENEFIT FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. BASED ON THE TECHNICAL MERITS OF THE POSITION, THE TAX BENEFIT IS MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED STATUTE OF LIMITATIONS. THE ORGANIZATION WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO INCOME TAX MATTERS IN OPERATING EXPENSES. MANAGEMENT HAS CONCLUDED THAT THERE WERE NO UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2024. OSLC WAS INCORPORATED AND OPERATES IN THE STATE OF OREGON WHICH RECOGNIZES THE 501(C)(3) NONPROFIT STATUS FOR STATE TAX PURPOSES. OSLC IS NOT AWARE OF ANY ACTIVITIES WHICH WOULD TERMINATE ITS TAX-EXEMPT STATUS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | RENTAL EXPENSES -234,214 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RENTAL EXPENSES 234,214 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 4B |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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