Eagle Learning Center
Nonprofit profile at a glance
- EIN
- 831233024
- IRS 990 coverage
- 2017–2024
- Official website data refreshed
- Jul 2026
- Forms available
- Form 990 2024
- Location
- Oregon, OH, US
- Phone
- 419-720-2003
- Rating
- 76
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Charter Schools
Reported finances
- Revenue
- $787,740
- Expenses
- $739,643
- Assets
- $516,930
- Liabilities
- $674,707
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- SUZANNE BREWER (PRESIDENT)
Highest reported compensation
- JOSEPH WASSERMAN (SCHOOL DIRECTOR): $55,473 total reported compensation
- YVONNE THOMAS-PATTON (DIRECTOR): $1,250 total reported compensation
- SUZANNE BREWER (PRESIDENT): $1,250 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Eagle Learning Center is a community school established under Chapter 3314 of the Revised Code, providing a public school education with online and hands-on instruction to help students earn their high school diploma.
What it reported doing in 2024
Provided educational services to 41 students.
Operating model
- Revenue model
- Grant-funded. 90% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 67
- Transparency & Controls: 90
- Accountability: 80
- Sustainability: 40
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74.1%; rating input score 74
- Program expense ratio: 78.9%; rating input score 79
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 83.3%; rating input score 83; 19th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 6.1%; rating input score 53; 53rd percentile among comparable filings
- Total-asset coverage ratio: 0.7; rating input score 32; 32nd percentile among comparable filings
- Liabilities to assets ratio: 1.31; rating input score 4; 4th percentile among comparable filings
- Officer compensation ratio: 8.3%; rating input score 43; 43rd percentile among comparable filings
Growth
- Program expense growth: 2.6% per year; rating input score 100; 29th percentile among comparable filings
- Revenue growth: 7.2% per year; rating input score 100; 55th percentile among comparable filings
- Asset growth: -1.2% per year; rating input score 0; 14th percentile among comparable filings
Details
- What they do: 6 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 74.1% of revenue deployed · 78.9% of spending went to programs
- Governance: 5 of 6 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $583K in reported program spending
- Leadership: top reported pay $55K · 7 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 4 filed schedules
- Filing history: 4 filing years from 2017 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- Review — Sustainability: Operating margin scored 53/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 32/100.
- High — Sustainability: Liabilities to assets ratio scored 4/100.
- Moderate — Sustainability: Officer compensation ratio scored 43/100.