Samara Learning Center FY2024 filing

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EIN 46-5701194 Public charity (501(c)(3)) Bend, OR NTEE B28
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Revenue & expenses by yearFY2021–FY2025
Revenue
$439K
FY2024▲ +97%
Expenses
$420K
FY2024▲ +76%

Form 990 for the fiscal year ending June 2024 (IRS tax year 2023).


Educate children with learning challenges through tailored tutoring and family support. For fiscal year 2024 it reported $439K in revenue, $420K in expenses, and $66K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Bend, OR
Website
www.samaralearningcenter.org
Filings
5 on file (2021–2024)
Revenue
$439KFY2024
Expenses
$420K
Net assets
$66K
People
6
You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →
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Provided by the organization

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Size
$100K–1M
What they do
Educate children with learning challenges through tailored tutoring and family support.
Leadership
Heather Chathem · Executive Director · $38K
Money in and out
$439K revenue, $420K expenses
Bottom line
84% program efficiency

What Funders Ask

6 questions, answered from this org's own filings

Will my donation be tax-deductible?

GOOD

Yes — A charitable, religious, educational, scientific, or literary organization. Contributions are generally tax-deductible for donors.

IRS Business Master File records this organization as tax-exempt with deductible contributions. See detail →

Can I donate to this org right now?

GOOD

No revocation on IRS record

This EIN does not appear on the IRS auto-revocation list. See detail →

Is this organization up to date?

GOOD

Filed FY2024 (typical filing lag)

Most recent Form 990 on file is for fiscal year 2024 (2 years ago). See detail →

Is it receiving grants from reputable foundations?

GOOD

1 funder — The Autzen Foundation

1 distinct foundation funder(s) on file, $6K received in the most recent year with grants. See detail →

How is the money spent?

GOOD

84% to programs

84% of total functional expenses went to program services in the most recent filing (Form 990 Part IX); the rest is overhead and fundraising. See detail →

What's its financial size and trend?

NEUTRAL

$100K–1M · ↑ +97% vs prior year

Revenue band $100K–1M, +97% versus the prior filing year (up). See detail →

Where the money goes · FY2024
Total revenue
$439K
Pt VIII · Ln 12
Total expenses
$420K
Pt IX · Ln 25
Net assets
$66K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $19K
Where spending went · Part IX cols B–D
Program services $0.84 Management & general $0.16
Program efficiency
84%
of spending reaches programs
Operating runway
1.9mo
months of highly liquid reserves at operating expense rate
Surplus margin
+4%
revenue over expenses, this year

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Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$96K
FY2024▲ +34%
Total liabilities
$30K
FY2024▼ -16%
Revenue less expensesPt I · Ln 19$19K
Total assetsPt X · Ln 16$96K
Program-expense ratioPt IX · col B84%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 41

Identity & Classification

Form 990 Header · IRS Business Master File
Legal name (IRS)Hdr · item CSamara Learning Center
EINHdr · item D46-5701194
Principal addressHdr · item CBend, OR
WebsiteHdr · item Jwww.samaralearningcenter.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOR
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B28)
Ruling yearIRS BMFJul 2014

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b1
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
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 · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Executive Director
$37,911Pt VII · Sec A
Executive Assistant
$31,460Pt VII · Sec A
Lead Sped Teacher
$22,148Pt VII · Sec A
General Member
$0Pt VII · Sec A
General Member
$0Pt VII · Sec A
General Member
$0Pt VII · Sec A

Heather Chathem’s $35K as Executive Director is at the 27th percentile of top reported officer pay among 1613 $100K–1M 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 · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Heather Chathem$35,397$37,911$39,567——
Kristina Mylne$33,660$31,460$27,647——
Sara Compton$23,849$22,148$30,609——
Heather Chatem———$30,000$30,000

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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Mission & Programs · Part III

Where the work happens

3 program services account for $341K of program spending, described in the organization's own filed words · FY2023.
01

After School Program funded by Oregon Department of Education the purpose of which to provide opportunities for Culturally Specific Community-Based Organizations in Partnership with districts to offer Culturally Affirming and enriching After School Learning Programs for Students particularly Focal Students who have been impacted by the…

$241Kprogram expense
02

Samara Day School

Official Oregon Department of Education Alternative school for kids with learning challenges ADHD dyslexia autism etc. with the goal for "learn and return" to foster a successful transition back to the public school system. # of students 6 30 hours per week

$78Kprogram expense
03

Tutoring Program

Tutoring focuses on Executive function and kids with learning challenges. # of students 15

$23Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants$296K · 67%
Program service revenue$141K · 32%
Contributions & grants67%$296K
Program service revenue32%$141K
Other revenue$2K
— government grantsLn 1e$277K
Total revenueLn 12$439K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.84 Management & general $0.16
Program services84%$353K
Management & general16%$67K
Total functional expensesLn 25$420K

Balance Sheet

Part X · end of year
CashLn 1$65K
Total assetsLn 16$96K
Total liabilitiesLn 26$30K
Total net assetsLn 32$66K
Months of cash on handcomputed1.9

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $65K · Operating expenses/yr $420K
1.9 months
Where the money goes
Program services
Program services $353K · Total expenses $420K
84%
Management & General
Management & general $67K · Total expenses $420K
16%
Fundraising
Fundraising $0 · Total expenses $420K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $26K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $296K · Total revenue $439K
67%
Government reliance
Government grants $277K · Total revenue $439K
63%
Earned-income share
Program service revenue $141K · Total revenue $439K
32%
Investment reliance
Investment income $0 · Total revenue $439K
0%
Program self-sufficiency
Program service revenue $141K · Total expenses $420K
34%
Growth & trend
Revenue growth (YoY)
This year $439K · Prior year $223K
+97%
Net-asset trend (YoY)
End of year $66K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $439K · Expenses $420K
+4%
Liabilities-to-Assets
Total liabilities — · Total assets $96K
—
Net-asset ratio
Net assets $66K · Total assets $96K
69%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $96K
0%
People & payroll
Highest Reported Total Compensation
Individual Heather Chathem · Reported title Executive Director · Highest reported compensation $38K · Total expenses $420K
9%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $321K · Total expenses $420K
76%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 84%——
Overhead ratio 16%——
Fundraising cost ratio 0%——
Revenue growth 97%——
Investment management fee ratio 0%——
Legal fee ratio 0%——
Accounting fee ratio 0%——
Fundraising fee ratio 0%——

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 · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$6K

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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)$279K revenue · ⤓ 990 PDF
FY2024$439K revenue · viewing · ⤓ 990 PDF
FY2023$223K revenue · ⤓ 990 PDF
FY2022$90K revenue · ⤓ 990 PDF
FY2021$108K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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