Civic Intelligence

Association of LD Schools Inc

EIN 92-3404913 • 501(c)3 • Greentown, OH

Profile

To connect and support schools that specialize in education for students with learning differences.

PO Box 59Greentown, OH 44630

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.37x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.30x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

84th percentile

36%

Higher net margin than 84% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$72,000

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 18.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

91st percentile

85%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

378%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$310,262

Up $142,949 (+85%) from 2023

Liabilities

Up

$116,271

Up $1,979 (+1.7%) from 2023

Net Assets

Up

$193,991

Up $140,970 (+266%) from 2023

Revenue

Up

$390,021

Up $308,366 (+378%) from 2023

Expenses

Up

$249,052

Up $209,726 (+533%) from 2023

Net Income

Up

$140,969

Up $98,640 (+233%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2023: $167,313Liabilities 2023: $114,292Net Assets 2023: $53,0212023Assets 2024: $310,262Liabilities 2024: $116,271Net Assets 2024: $193,9912024

Highlighted filing

2024

Assets$310,262
Liabilities$116,271
Net Assets$193,991

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0Revenue 2023: $81,655Expenses 2023: $39,326Net Income 2023: $42,3292023Revenue 2024: $390,021Expenses 2024: $249,052Net Income 2024: $140,9692024

Highlighted filing

2024

Revenue$390,021
Expenses$249,052
Net Income$140,969

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.1
Gross Receipts
$390,021
Mission and Program Overview

Mission

To connect and support schools that specialize in education for students with learning differences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$148,196$300,005▲ $151,809
Accounts Receivable$18,000$0▼ $18,000
Prepaid Expenses and Deferred Charges$1,117$10,257▲ $9,140
Total Assets$167,313$310,262▲ $142,949
Liabilities
Deferred Revenue$113,750$116,250▲ $2,500
Other Liabilities$541$21▼ $520
Total Liabilities$114,291$116,271▲ $1,980
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$42,330$183,299▲ $140,969
Net Assets With Donor Restrictions$10,692$10,692→ $0
Total Net Assets Fund Balance$53,022$193,991▲ $140,969
Total Liabilities and Net Assets / Fund Balance$167,313$310,262▲ $142,949
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cheryl CookExecutive DirectorPT$72,000$72,000

Board Members and Trustees

NameTitle
Nancy FoyBoard Chair
Stacy TurnerVice Chair
Claudia CoochekBoard Member
Cliff KlingBoard Member
David CalamaroBoard Member
Gus RoigBoard Member
Jamie WilliamsonBoard Member
Jennifer ToppleBoard Member
Markk CrottyBoard Member
Laura FiveashSecretary
Joshua ClarkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$326,176
Investment Income
$0
Other Revenue
$63,845
Change in Net Assets
$140,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,052
Salaries, Compensation, and Employee Benefits$72,000
Total Fundraising Expense$3,447
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$80,826$0$0$80,826
Current Officers, Directors, Trustees, and Key Employees$72,000$0$0$72,000
Other Expenses$11,636$3,879$0$15,515
Information Technology$11,199$2,240$1,493$14,932
Travel$12,775$0$0$12,775
Office Expenses$1,082$2,165$1,082$4,329
Fees for Services Accounting$0$2,375$0$2,375
Insurance$0$1,655$0$1,655
Advertising$0$0$872$872
Total Functional Expenses$230,566$15,039$3,447$249,052
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$21
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Association of Ld Schools Inc
EIN
92-3404913
Phone
3302568452
Address
PO BOX 59, GREENTOWN, OH 44630

Signing Officer

Name
Cheryl Cook
Title
Executive Director
Phone
3302568452
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Cook
Formed
2023
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
15

Preparer

Firm
MMB Services
Address
808 Chestunt St PMB 1035, Chattanooga, TN 37402
Preparer
Margo Holder
Phone
8506875908
Supplemental Narrative

Additional Explanations

Pt III, Line 2

The organization conducted its first leadership retreat, as well as its first event at the annual international dyslexia association conference in 2024. Details are included in part iii, program service accomplishments.

Pt VI, Line 11B

A copy of the return is provided via email to each board member prior to filing.

Pt VI, Line 12C

Each director, principal officer, and member of a committee with governing board-delegated powers shall annually sign a statement that affirms such person has received a copy of the policy, has read and understands the policy, has agreed to comply with the policy, and understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities that accomplish one or more of its tax-exempt purposes.

Pt VI, Line 15B

Periodic reviews are conducted to determine whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arms-length bargaining, and whether partnerships, joint ventures, and arrangements with management organizations conform to the organizations written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further charitable purposes, and do not result in inurement, impermissible private benefit, or in an excess benefit transaction.

Pt VI, Line 19

The organization makes its governing documents, financial statements, and conflict of interest policy available to the public upon request.

Pt VI, Line 6

All services are provided to member schools. Membership critieria includes specialization in education for students with learning differences, accreditation, submission of an application, and payment of annual dues. Founding schools will have an opportunity to help shape the future of the association by participating in regular surveys and receving quarterly updates on the associations progress, goals and next steps.

Pt VI, Line 15A

SEE PART VI, LINE 16B.

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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0405
IRS990/PYOtherExpensesAmt039326
IRS990/PYOtherRevenueAmt081250
IRS990/PYRevenuesLessExpensesAmt042329
IRS990/PYTotalExpensesAmt039326
IRS990/PYTotalRevenueAmt081655
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IRS990/ReconcilationRevenueExpnssAmt0140969
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IRS990/ReportOtherAssetsInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt081250
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0405
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0326176
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0326176
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0405
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt04300
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt04300
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt04300
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0326176
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt081250
IRS990ScheduleA/Total509Grp/TotalAmt0407426
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0407831
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
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CONDUCTED ITS FIRST LEADERSHIP RETREAT, AS WELL AS ITS FIRST EVENT AT THE ANNUAL INTERNATIONAL DYSLEXIA ASSOCIATION CONFERENCE IN 2024. DETAILS ARE INCLUDED IN PART III, PROGRAM SERVICE ACCOMPLISHMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE RETURN IS PROVIDED VIA EMAIL TO EACH BOARD MEMBER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD-DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT THAT AFFIRMS SUCH PERSON HAS RECEIVED A COPY OF THE POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PERIODIC REVIEWS ARE CONDUCTED TO DETERMINE WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARMS-LENGTH BARGAINING, AND WHETHER PARTNERSHIPS, JOINT VENTURES, AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFORM TO THE ORGANIZATIONS WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES, AND DO NOT RESULT IN INUREMENT, IMPERMISSIBLE PRIVATE BENEFIT, OR IN AN EXCESS BENEFIT TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL SERVICES ARE PROVIDED TO MEMBER SCHOOLS. MEMBERSHIP CRITIERIA INCLUDES SPECIALIZATION IN EDUCATION FOR STUDENTS WITH LEARNING DIFFERENCES, ACCREDITATION, SUBMISSION OF AN APPLICATION, AND PAYMENT OF ANNUAL DUES. FOUNDING SCHOOLS WILL HAVE AN OPPORTUNITY TO HELP SHAPE THE FUTURE OF THE ASSOCIATION BY PARTICIPATING IN REGULAR SURVEYS AND RECEVING QUARTERLY UPDATES ON THE ASSOCIATIONS PROGRESS, GOALS AND NEXT STEPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SEE PART VI, LINE 16B.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15a
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IRS990/TotalReportableCompFromOrgAmt072000
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0390021
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IRS990/UponRequestInd0X

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