Eup Learning Center
Nonprofit profile at a glance
- EIN
- 260112881
- IRS 990-EZ coverage
- 2010–2014
- Forms available
- Form 990-EZ 2014
- Location
- Sault Ste Marie, MI, USA
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $138,841
- Expenses
- $122,106
- Assets
- $154,609
- Liabilities
- $173,193
Source: IRS Form 990-EZ. Selected filing: tax year 2014. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- LORI ANDERSON (PRESIDENT)
People named in this filing
- SHERILYN DUESING (SECRETARY)
- LORI ANDERSON (PRESIDENT)
- DEBBIE JONES (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2014. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide adademic assistance and individual tutoring services k-12 students
What it reported doing in 2014
Academic assistance & individual tutoring services k-12 students
Operating model
- Revenue model
- Earned-program. 83% of the money available for current operations came from fees and other program revenue.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Assets have declined or grown slowly and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 85
- Transparency & Controls: 82
- Sustainability: 61
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 80.7%; rating input score 81
- Program expense ratio: 91.8%; rating input score 92
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 12.1%; rating input score 67; 67th percentile among comparable filings
- Total-asset coverage ratio: 1.27; rating input score 71; 71st percentile among comparable filings
- Liabilities to assets ratio: 1.12; rating input score 6; 6th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 66; 66th percentile among comparable filings
Growth
- Program expense growth: 8% per year; rating input score 100; 57th percentile among comparable filings
- Revenue growth: 12% per year; rating input score 100; 69th percentile among comparable filings
- Asset growth: -2.9% per year; rating input score 0; 28th percentile among comparable filings
Details
- Where the money goes: 80.7% of revenue deployed · 91.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $112K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2010 to 2014
- Contacts: How to reach this organization
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 6/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.