Samara Learning Center
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To provide students with learning differences a program that promotes the development of academics language social-emotional creative growth and those attributes that will contribute to lifelong success proactivity perseverance self-awareness self-advocacy and problem solving. We do this through an alternative school tutoring enrichment programs and after school care program..
- Income
- $279,040
- Spending
- $290,890
- Spent on programs
- 69%
- Reserves
- 1.9 months of spending
- Largest source of income
- fees for its services, 54%
- Employees
- 12
- Volunteers
- 0
- Highest pay
- $35,397, executive director
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 49 out of 100. Higher than 16% of charities in its peer group (education, $250k to $1m).
Reserves
10 of 35Spendable reserves would cover 1.9 months of spending.
Debt
16 of 20It owes 19% of what it owns.
Living within its means
8 of 15Spending exceeded income by 4% of income.
Income trend
0 of 15Income fell 36% on the year before.
Spending floor
15 of 1569% of spending went to programs and raising each dollar of donations cost 19 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 66 out of 100. Higher than 46% of charities in its peer group (education, $250k to $1m).
Independent board
5 of 251 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $85,755 spent. 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 COVID-19 pandemic. For Samara this includes school age children with learning challenges dyslexia ADHD high functioning autism # of students 21 33.6 hrs average per month. This program ended in September 2024
- $16,538 spent. Enrichment Programs: Encourage and develop creativity independence and responsibility through activities ie baking arts and crafts lego robotics graphic design etc # students class 5-12
- $21,447 spent. Tutoring Program: Tutoring focuses on Executive function and kids with learning challenges. # of students 23
- $77,317 spent. 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 # students 4 30 hours per week
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 2014.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.