Views on Learning INC EIN 35-1819914

Views on Learning INC

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Provides learning and collaboration for schools using educational broadband service. For fiscal year 2025 it reported $1.9M in revenue, $561K in expenses, and $15.9M in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Elkhart, IN
Website
www.viewsonlearning.org
Filings
6 on file (2020–2025)
Revenue
$1.9MFY2025
Expenses
$561K
Net assets
$15.9M
People
6
Filings
6
Updates
0
More identity details & actions ⌄
EIN  35-1819914 Public charity (501(c)(3)) Elkhart, IN
Form 990 (PDF)
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Figures match the IRS filing checked 9/11/26 · see original: IRS
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Size
$1–10M
What they do
Provides learning and collaboration for schools using educational broadband service.
Leadership
Tim Tahara · Director · $76K
Money in and out
$1.9M revenue, $561K expenses
Bottom line
78% program efficiency
Where the money goes · FY2025
Total revenue
$1.9M
Pt VIII · Ln 12
Total expenses
$561K
Pt IX · Ln 25
Net assets
$15.9M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $1.3M
Where spending went · Part IX cols B–D
Program services $0.78 Management & general $0.22
Program efficiency
78%
of spending reaches programs▲ +31% vs prior filing year
Operating runway
332.3mo
months of highly liquid reserves at operating expense rate▲ +16% vs prior filing year
Surplus margin
+70%
revenue over expenses, this year▲ +16% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$1.9M
FY2025▲ +34%
Expenses
$561K
FY2025▲ +2%
Total assets
$15.9M
FY2025▲ +18%
Total liabilities
$0
FY2025
Total revenue
$1.9M
Pt VIII · Ln 12
Total expenses
$561K
Pt IX · Ln 25
Net assets
$15.9M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$1.3M
Total assetsPt X · Ln 16$15.9M
Program-expense ratioPt IX · col B78%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

1 program service account for $435K of program spending, described in the organization's own filed words · FY2025.
01

Providing our educational broadband service area schools with stem-based opportunities for improved student learning as districts strive to meet the requirements of essa. Working out of the northern indiana educational service center to network with other education community proponents.

$435Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CViews on Learning INC
EINHdr · item D35-1819914
Principal addressHdr · item CElkhart, IN
WebsiteHdr · item Jwww.viewsonlearning.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MIN
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B99)
Ruling yearIRS BMFOct 1991

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Director
$75,600Pt VII · Sec A
Board Presid
$0Pt VII · Sec A
Board Treasu
$0Pt VII · Sec A
Board Secret
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Tim Tahara’s $76K as Director is at the 17th percentile of top reported officer pay among 3392 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Tim Tahara$75,600$73,568$48,000
Leslie Turner$65,000$63,000$61,000$57,906
Grace Nyhuis$36,737$53,822
Timothy W Tahara$45,390
Jeffrey Gangloff$35,135
Timothy Tahara$30,294

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Investment income$953K · 51%
Program service revenue$906K · 49%
Investment income51%$953K
Program service revenue49%$906K
Other revenue$1K
Total revenueLn 12$1.9M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.78 Management & general $0.22
Program services78%$435K
Management & general22%$126K
Total functional expensesLn 25$561K

Balance Sheet

Part X · end of year
CashLn 1$205K
Total assetsLn 16$15.9M
Total liabilitiesLn 26$0
Total net assetsLn 32$15.9M
Months of cash on handcomputed4.4

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $15.5M · Operating expenses/yr $561K
332.3 months
Where the money goes
Program services
Program services $435K · Total expenses $561K
78%
Management & General
Management & general $126K · Total expenses $561K
22%
Fundraising
Fundraising $0 · Total expenses $561K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $1.9M
0%
Government reliance
Government grants — · Total revenue $1.9M
Earned-income share
Program service revenue $906K · Total revenue $1.9M
49%
Investment reliance
Investment income $953K · Total revenue $1.9M
+51%
Program self-sufficiency
Program service revenue $906K · Total expenses $561K
161%
Growth & trend
Revenue growth (YoY)
This year $1.9M · Prior year $1.4M
+34%
Revenue CAGR
FY2020 $955K · FY2025 $1.9M
+14%
Net-asset trend (YoY)
End of year $15.9M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.9M · Expenses $561K
+70%
Liabilities-to-Assets
Total liabilities — · Total assets $15.9M
Net-asset ratio
Net assets $15.9M · Total assets $15.9M
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $15.3M · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $15.9M
97%
People & payroll
Highest Reported Total Compensation
Individual Tim Tahara · Reported title DIRECTOR · Highest reported compensation $76K · Total expenses $561K
13%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $139K · Total expenses $561K
25%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 78%
Overhead ratio 22%
Revenue growth 34%
Legal fee ratio 3%
Accounting fee ratio 0.4%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · this organization's grantmaking
Grants paid · 56 grants · $960K · 2020–2025
NiescFY2025$28,590
St Jude Catholic SchoolFY2025$25,000
Newton County SchoolsFY2025$15,500
Cathedral School of St MatthewFY2025$15,000
Bear Creek Middle SchoolFY2025$14,062
Taylor Made FoundationGA · FY2025$11,000
Wa-Nee RoboticsFY2025$10,000
Canal Winchester Local SchoolsFY2025$9,350
Schools of Immanuel Lutheran ChurchWY · FY2025$8,075
Fairbanks North Star Borough SchoolFY2024$50,000
See all 56 grants →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$1.9M revenue · viewing · ⤓ 990 PDF
FY2024$1.4M revenue · ⤓ 990 PDF
FY2023$1.1M revenue · ⤓ 990 PDF
FY2022$1.0M revenue · ⤓ 990 PDF
FY2021$8.7M revenue · ⤓ 990 PDF
FY2020$955K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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