E U P Learning Center Inc in Sault S Marie, Michigan (MI)
Table of contents:
E U P Learning Center Inc | |
Employer Identification Number (EIN) | 260112881 |
Name of Organization | E U P Learning Center Inc |
Address | 650 W Easterday Ave, Sault S Marie, MI 49783-1626 |
Subsection | Charitable Organization |
Ruling Date | 06/2005 |
Deductibility | Contributions are deductible |
Foundation | Organization which receives a substantial part of its support from a governmental unit or the general public |
Organization | Corporation |
Exempt Organization Status | Unconditional Exemption |
Tax Period | 08/2013 |
Assets | $100,000 to $499,999 |
Income | $100,000 to $499,999 |
Filing Requirement | 990 (all other) or 990EZ return |
Asset Amount | $175,653 |
Amount of Income | $100,522 |
Form 990 Revenue Amount | $100,522 |
National Taxonomy of Exempt Entities (NTEE) | Educational Institutions and Related Activities: Educational Services and Schools - Other |
Non-representatives - add comments:
Revenue for 2013
Support schedule
Revenue, Expenses, and Changes in Net Assets or Fund Balances | |||
2011 | 2012 | 2013 | |
---|---|---|---|
Total revenue | $27,955 | $19,711 | $100,522 |
Contributions, gifts, grants, and similar amounts received | $15,180 | $5,280 | $2,040 |
Program service revenue including government fees and contracts | $12,775 | $14,431 | $87,442 |
Membership dues and assessments | $0 | $0 | $0 |
Investment income | $0 | $0 | $0 |
Gain/Loss from sale of assets other than inventory | $0 | $0 | $0 |
Net income/loss from gaming and fundraising events | $0 | $0 | $0 |
Gross profit/loss from sales of inventory | $0 | $0 | $0 |
Other revenue | $0 | $0 | $11,040 |
Total expenses | $28,586 | $25,465 | $92,005 |
Total net assets | $-56,470 | $-62,224 | $-53,707 |
Excess/Deficit for the year | $-631 | $-5,754 | $8,517 |
Net assets or fund balances at beginning of year | $-55,839 | $-56,470 | $-62,224 |
Other changes in net assets or fund balances | $0 | $0 | $0 |
Net assets or fund balances at end of year | $-56,470 | $-62,224 | $-53,707 |
Balance Sheets | |||
2011 | 2012 | 2013 | |
---|---|---|---|
Total assets | $168,402 | $164,502 | $175,653 |
Total liabilities | $224,872 | $226,726 | $229,360 |
Net assets or fund balances | $-56,470 | $-62,224 | $-53,707 |
Other Information | |||
2011 | 2012 | 2013 | |
---|---|---|---|
Did the organization engage in any significant activity not previously reported to the IRS? | No | No | Yes |
Were any significant changes made to the organizing or governing documents? | No | No | No |
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities | No | No | Yes |
Has the organization filed a Form 990-T for the year? | No | No | Yes |
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year? | No | No | No |
Amount of political expenditures, direct or indirect | $0 | $0 | $0 |
Did the organization file Form 1120-POL for this year? | No | No | No |
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return? | Yes | Yes | Yes |
Total amount involved | $21,320 | $22,386 | $17,423 |
Initiation fees and capital contributions | $0 | $0 | $0 |
Gross receipts for public use of club facilities | $0 | $0 | $0 |
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ? | No | No | No |
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction? | No | No | No |
Reason for Public Charity Status (for 2013) | |
The organization is not a private foundation because it is: | An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975 |
Number of organizations supported | 0 |
Sum of amounts of support | $0 |
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013) | |
2009 - 2013 Total | |
---|---|
Public support | $316,113 |
Subtotal | $316,113 |
Gifts, grants, contributions, and membership fees received | $104,552 |
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | $211,561 |
Gross receipts from activities that are not an unrelated trade or business under section 513 | $0 |
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf | $0 |
The value of services or facilities furnished by a governmental unit to the organization without charge | $0 |
Less | $0 |
Amounts received from disqualified persons | $0 |
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support | $0 |
Total support | $316,113 |
Public support | $316,113 |
Subtotal | $0 |
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources | $0 |
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 | $0 |
Net income from unrelated business activities, whether or not the business is regularly carried on | $0 |
Other income | $0 |
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1 | Dwight D Eisenhower High School Athletic Booster Club | 6500 25 Mile Rd, Shelby Twp, MI 48316-1703 | MI | 1998-10 | $317,828 |
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7 | E Ronald And Estelle M Milan Foundation Inc | 30400 Telegraph Rd Ste 100, Bingham Farms, MI 48025-4538 | MI | 1980-05 | $7,999 |
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10 | E U P Community Foundation Alliance Inc, Chippewa County Comm Foundation | PO BOX 1979, Sault S Marie, MI 49783-7979 | MI | 1996-02 | $969,198 |
11 | E U P Learning Center Inc | 650 W Easterday Ave, Sault S Marie, MI 49783-1626 | MI | 2005-06 | $100,522 |
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19 | Eagle Foundation | 235 Central Ave, Holland, MI 49423-3128 | MI | 1990-07 | $1 |
20 | Eagle Sports Club | 21001 Moross Rd, Detroit, MI 48236-2029 | MI | 1999-12 | $2,067,884 |
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