Civic Intelligence

Learning Differences Resource Group

990 • Fiscal year 2016 • EIN 38-2612860

Sep 01, 2015 to Aug 31, 2016 • Filed on Jul 13, 2017

Organization ProfileWWW.WMLDF.ORG
2428 Burton Street SEGrand Rapids, MI 49506

(616) 732-4478

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

42nd percentile

0.06x

Higher debt load relative to assets than 42% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

52nd percentile

0.12x

Higher debt load relative to revenue than 52% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

38th percentile

-1.4%

Faster asset growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

64th percentile

9.1%

Faster revenue growth than 64% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Down

$1,386,989

Down $20,022 (-1.4%) from 2015

Net Assets

Down

$1,307,146

Down $6,340 (-0.5%) from 2015

Liabilities

Down

$79,843

Down $13,682 (-15%) from 2015

Revenue And Expenses
Liabilities / Revenue52nd percentileNet Margin18th percentile

Revenue

Up

$682,306

Up $56,818 (+9.1%) from 2015

Expenses

Up

$782,418

Up $123,927 (+19%) from 2015

Net Income

Down

-$100,112

Down $67,109 (-203%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth38th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $1,351,095Liabilities 2010: $171,205Net Assets 2010: $1,179,8902010Assets 2011: $1,308,681Liabilities 2011: $139,787Net Assets 2011: $1,168,8942011Assets 2012: $1,372,462Liabilities 2012: $131,315Net Assets 2012: $1,241,1472012Assets 2013: $1,391,932Liabilities 2013: $117,086Net Assets 2013: $1,274,8462013Assets 2014: $1,474,796Liabilities 2014: $112,193Net Assets 2014: $1,362,6032014Assets 2015: $1,407,011Liabilities 2015: $93,525Net Assets 2015: $1,313,4862015Assets 2016: $1,386,989Liabilities 2016: $79,843Net Assets 2016: $1,307,1462016Assets 2017: $1,435,378Liabilities 2017: $121,841Net Assets 2017: $1,313,5372017Assets 2018: $1,640,754Liabilities 2018: $232,763Net Assets 2018: $1,407,9912018Assets 2019: $1,661,646Liabilities 2019: $270,513Net Assets 2019: $1,391,1332019Assets 2020: $1,802,971Liabilities 2020: $359,634Net Assets 2020: $1,443,3372020Assets 2021: $2,230,552Liabilities 2021: $497,984Net Assets 2021: $1,732,5682021Assets 2022: $2,265,476Liabilities 2022: $522,937Net Assets 2022: $1,742,5392022Assets 2023: $2,260,892Liabilities 2023: $370,850Net Assets 2023: $1,890,0422023Assets 2024: $2,336,092Liabilities 2024: $266,292Net Assets 2024: $2,069,8002024

Highlighted filing

2016

Assets$1,386,989
Liabilities$79,843
Net Assets$1,307,146
Open 2016 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $460,6982010Expenses 2011: $474,7372011Expenses 2012: $495,3752012Revenue 2013: $592,843Expenses 2013: $561,092Net Income 2013: $31,7512013Revenue 2014: $673,361Expenses 2014: $602,533Net Income 2014: $70,8282014Revenue 2015: $625,488Expenses 2015: $658,491Net Income 2015: -$33,0032015Revenue 2016: $682,306Expenses 2016: $782,418Net Income 2016: -$100,1122016Revenue 2017: $717,344Expenses 2017: $768,286Net Income 2017: -$50,9422017Revenue 2018: $822,027Expenses 2018: $842,916Net Income 2018: -$20,8892018Revenue 2019: $853,452Expenses 2019: $843,233Net Income 2019: $10,2192019Revenue 2020: $750,735Expenses 2020: $797,868Net Income 2020: -$47,1332020Revenue 2021: $995,493Expenses 2021: $847,791Net Income 2021: $147,7022021Revenue 2022: $1,064,644Expenses 2022: $929,390Net Income 2022: $135,2542022Revenue 2023: $1,093,623Expenses 2023: $1,024,336Net Income 2023: $69,2872023Revenue 2024: $1,037,757Expenses 2024: $1,044,234Net Income 2024: -$6,4772024

Highlighted filing

2016

Revenue$682,306
Expenses$782,418
Net Income-$100,112
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Jul 13, 2017
Return Version
2015v3.0
Gross Receipts
$705,113
Mission and Program Overview

Mission

To promote quality education, academic excellence and individual achievement for students with learning disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,110,969$1,102,378▼ $8,591
Savings and Temporary Cash Investments$229,689$246,125▲ $16,436
Accounts Receivable$-834$15,716▲ $16,550
Cash and Non-Interest-Bearing Accounts$59,187$14,770▼ $44,417
Intangible Assets$8,000$8,000→ $0
Total Assets$1,407,011$1,386,989▼ $20,022
Liabilities
Unsecured Notes Loans Payable$92,904$79,093▼ $13,811
Accounts Payable and Accrued Expenses$621$750▲ $129
Total Liabilities$93,525$79,843▼ $13,682
Net Assets / Fund Balance
Unrestricted Net Assets$1,313,486$1,307,146▼ $6,340
Total Net Assets Fund Balance$1,313,486$1,307,146▼ $6,340
Total Liabilities and Net Assets / Fund Balance$1,407,011$1,386,989▼ $20,022

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$746,012$457,893$1,203,905
Leasehold Improvements$249,702$79,012$328,714
Equipment$21,663$184,804$206,467
Land$85,000-$85,000
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Nanette F ClatterbuckExecutive DiFT$70,000$70,000

Board Members and Trustees

NameTitle
Bob WoodhouseChairman
Philip WoodVice Chairma
Chris SackettMember
Diane VillileeMember
Douglas ThompsonMember
Joe ChamberlainMember
Matt HulswitMember
Michelene PatteeMember
Moira WessellMember
Robert SweezieMember
Matt ColeSecretary
Benjamin PitcherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$207,447
Program Service Revenue
$413,152
Investment Income
$50
Other Revenue
$61,657
All Other Contributions
$207,447
Change in Net Assets
$-100,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$538,612
Other Expenses$243,806
Total Fundraising Expense$13,677
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$381,744--$381,744
Current Officers, Directors, Trustees, and Key Employees$70,000--$70,000
Other Employee Benefits$49,236--$49,236
Occupancy$39,213$4,357-$43,570
Payroll Taxes$37,632--$37,632
Office Expenses$34,902--$34,902
Depreciation Depletion$31,386$3,487-$34,873
Fees for Services Other-$27,500-$27,500
Insurance-$22,134-$22,134
Advertising--$13,677$13,677
Fees for Services Accounting-$10,472-$10,472
Interest$3,516--$3,516
Other Expenses$755--$755
Total Functional Expenses$700,791$67,950$13,677$782,418
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The 990 is reviewed by the business manager and board treasurer annually.”

Form 990, Page 6, Part VI, Line 12C

“The conflict of interest policy is monitored and enforced through an annual board questionnaire and board review.”

Form 990, Page 6, Part VI, Line 15A

“The executive directors salary is reviewed and voted on by the board of directors on an annual basis.”

Form 990, Page 6, Part VI, Line 19

“The organization has copies of the 990 available in the office upon request.”

Filing and Contact Details

Filer

Filer Name
Learning Differences Resource Group
EIN
38-2612860
Phone
6167324478
Address
2428 BURTON STREET SE, GRAND RAPIDS, MI 49506
Doing Business As
Lake Michigan Academy

Signing Officer

Name
Benjamin Pitcher
Title
Treasurer
Phone
6167324478
Signed
2017-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Pitcher
Formed
1985
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
17
Volunteers
20

Preparer

Firm
Neff & Associates CPA Pllc
Address
125 OTTAWA AVENUE NW SUITE 420, GRAND RAPIDS, MI 49503-2873
Preparer
Timothy D Neff
Phone
6167195454
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IRS990/PayrollTaxesGrp/ProgramServicesAmt037632
IRS990/PayrollTaxesGrp/TotalAmt037632
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BENJAMIN PITCHER
IRS990/PriorPeriodAdjustmentsAmt043156
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0413152
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0413152
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0176258
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0257
IRS990/PYOtherExpensesAmt0231784
IRS990/PYOtherRevenueAmt054852
IRS990/PYProgramServiceRevenueAmt0394121
IRS990/PYRevenuesLessExpensesAmt0-33003
IRS990/PYSalariesCompEmpBnftPaidAmt0426707
IRS990/PYTotalExpensesAmt0658491
IRS990/PYTotalRevenueAmt0625488
IRS990/ReconcilationRevenueExpnssAmt0-100112
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt038072
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0413152
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0229689
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0246125
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0746012
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0457893
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01203905
IRS990ScheduleD/EquipmentGrp/BookValueAmt021663
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0184804
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0206467
IRS990ScheduleD/LandGrp/BookValueAmt085000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt085000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0249702
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt079012
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0328714
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01102377
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0LAKE MICHIGAN ACADEMY DISTRIBUTES A BROCHURE RECOGNIZING AND ADVERTISING ITS PROGRAMS. BOTH THE ACADEMY'S BROCHURE AND LETTERHEAD STATE THAT "THE ACADEMY ADMITS AND HIRES PERSONS OF ANY RACE, COLOR, AND NATIONAL OR ETHNIC ORIGIN."
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE BUSINESS MANAGER AND BOARD TREASURER ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS MONITORED AND ENFORCED THROUGH AN ANNUAL BOARD QUESTIONNAIRE AND BOARD REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTORS SALARY IS REVIEWED AND VOTED ON BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS COPIES OF THE 990 AVAILABLE IN THE OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01407011
IRS990/TotalAssetsEOYAmt01386989
IRS990/TotalAssetsGrp/BOYAmt01407011
IRS990/TotalAssetsGrp/EOYAmt01386989
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0207447
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013677
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067950
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0700791
IRS990/TotalFunctionalExpensesGrp/TotalAmt0782418
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt093525
IRS990/TotalLiabilitiesEOYAmt079843
IRS990/TotalLiabilitiesGrp/BOYAmt093525
IRS990/TotalLiabilitiesGrp/EOYAmt079843
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01313486
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01307146
IRS990/TotalProgramServiceExpensesAmt0700791
IRS990/TotalProgramServiceRevenueAmt0413152
IRS990/TotalReportableCompFromOrgAmt070000
IRS990/TotalRevenueGrp/ExclusionAmt050
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0474809
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0682306
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01407011
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01386989
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01313486
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01307146
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt092904
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt079093
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02428 BURTON STREET SE
IRS990/USAddress/CityNm0GRAND RAPIDS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049506
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.WMLDF.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BENJAMIN PITCHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06167324478
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING DIFFERENCES RESOURCE GROUP
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0382612860
ReturnHeader/Filer/PhoneNum06167324478
ReturnHeader/Filer/USAddress/AddressLine1Txt02428 BURTON STREET SE

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,386,989
Liabilities
$79,843
Net assets
$1,307,146
Revenue
$682,306
Expenses
$782,418
Net income
-$100,112
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.34$0.27$2.07$1.04$1.04$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.26$0.37$1.89$1.09$1.02$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.27$0.52$1.74$1.06$0.93$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.50$1.73$1.00$0.85$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.80$0.36$1.44$0.75$0.80$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.66$0.27$1.39$0.85$0.84$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.64$0.23$1.41$0.82$0.84$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.44$0.12$1.31$0.72$0.77$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.39$0.08$1.31$0.68$0.78$0.10
2015Summary only. Only limited summary data is available for this year.$1.41$0.09$1.31$0.63$0.66$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.47$0.11$1.36$0.67$0.60$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.12$1.27$0.59$0.56$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.13$1.24$0.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.14$1.17$0.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.17$1.18$0.46