SQL & PL/SQL :: Variable In Select Statement

I'm trying to write a simple query so I can do some testing on my application. I am trying to do something like this:

SELECT
Location,
LEVEL,

FROM
S_ORG_EXT

where
Location = 'North America' and LEVEL ='Software'
OR location = 'North America'
and Active = 'N'

in the where statement, I have put in the 'Active' that isn't a column. I want to be able to be able to change that in the select part. But I am not able to do so.

this is what I have tried:
SELECT
Location,
LEVEL,
Active = 'N' --I want to change this in the to N or Y so I can get different results.

FROM
S_ORG_EXT

where
Location = 'North America' and LEVEL ='Software'
OR location = 'North America'
and Active = 'N'