2026-09-01T13:22:32-04:00 2025-12-31 990EZ 2025-01-01 382837299 Nokomis Learning Center NOKO 5173495777 5153 MARSH RD OKEMOS MI 48864 John Ostrander Executive Director 5173495777 2026-09-02 2025 X X www.nokomis. org X X 189075 X 159557 17852 0 0 0 0 0 0 0 0 0 11666 7361 4305 181714 49271 0 0 17604 11922 8023 16829 103649 78065 25371 103436 X 25371 102938 0 0 0 498 25371 103436 25371 103436 Education on the Culture History & Language of the Anishinaabe Seeds of Sustainability - Growing native crops and native medicines to benefit the native students involved and for research possibilities. This will benefit at least 125 individuals on start up and then it will continue. 36000 36000 Organization Outreach & Education Programs - Lunches for the Elderly & Community. Presentation programs in area school systems. Culture classes on site. Benefits 600 for lunches 2800 students 100 individuals for culture classes 31384 31384 67384 Carol Howard President 50 0 0 0 Roxanne DeLand-Phillips Vice-President 15 0 0 0 Eva Menefee Treasurer 15 0 0 0 Julia Tehauno Secretary 25 0 0 0 Bess Bardy Board Director 5 0 0 0 Jason Kerschke Board Director 5 0 0 0 Don Lyons Board Director 5 0 0 0 Gloria Manitowabi Board Director 15 0 0 0 David Pitawanakwat Board Director 5 0 0 0 Jenny Rentfrow Board Director 15 0 0 0 John Ostrander Executive Director 60 2000 0 0 X false true false false false 0 false false false false Nokomis Learning Center 5153 MARSH RD OKEMOS MI 48864 5173495777 false false false false false false false false false false false NONE NONE true X 31773 15950 28111 21853 104557 202244 3910 2769 5892 16614 29518 58703 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 35683 18719 34003 38467 134075 260947 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 260947 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 35683 18719 34003 38467 134075 260947 1 0.00 0 0.00 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Doing Business As Names Nokomis Cultural Heritage Center Part I, line 10 - Cash | Description:, Amount:, Grantee Type:, Grantee Name:, Grantee Address:, Activity Type:, Class of Activity Description:, RelationShipDescription:|Nokomis was a Fiscal Sponsor for 2 grants. 12750 & 36521, $49271, Organization, Giitigan, 425 Clifford St Lansing MI 48912, Other, Fiscal Sponsor. Urban Gardens, - | Part I, line 16 | Other Expenses:, Amount:| Program Expenses - 1. 2000 for program support to the Anishinaabe Friendship Center. 2.289 Bank Fees. 3. 14540 Advertising Elders Lunch Program craft supplies and gift shop supplies, $16829| Part II, line 24 | Explanation:, BOYAmount:, EOYAmount:| This was inventory left over in our gift shop., $0, $498| Part V, line 34 | Explanation:| Changes to Organizing or Governing Documents Explanation of Amendment to Governance Structure: During the tax year the organization formally amended and restated its bylaws to optimize operational efficiency and transition from a member-driven governance structure to a board-driven governance structure. This amendment was officially approved and adopted by a vote of the governing body on May 12 2026. Under the previous bylaws the general membership held ultimate voting authority regarding major organizational decisions including the election of directors and officers approval of annual budgets and subsequent updates to the bylaws. Under the newly adopted bylaws all operational financial and strategic governance authority has been centralized within the Board of Directors. The Board of Directors now functions as a self-perpetuating body with the sole authority to elect future board members appoint officers approve the annual budget and amend organizational policies or bylaws. The status of general members has transitioned to a non-voting advisory role focused strictly on community support and programmatic participation. These changes do not affect the organizations exempt purpose or its ongoing activities.| Nokomis Learning Center 5153 Marsh Rd. Okemos Michigan 48864 - 1104 517-349-5777 Business@nokomis. org 8 28 2026 Internal Revenue Service RE: Request for Abatement of Late Filing Penalties Fees - Tax Year 2025 Organization: Nokomis Learning Center EIN: 38-2837299 Tax Year: 2025 Tax Form: Form 990-EZ Dear Sir or Madam: Nokomis Learning Center respectfully requests consideration for the abatement of any penalties or fees assessed in connection with the late filing of our 2025 Form 990-EZ. Nokomis Learning Center is a 501c3 charitable organization dedicated to the preservation and education of the history arts culture and language of the Anishinaabe people. We take our responsibilities as a tax-exempt charitable organization seriously and have made every effort to remain current with our federal filing obligations. Importantly 2025 is the first year in more than a decade that Nokomis Learning Center has been required to file a Form 990-EZ rather than Form 990-N. Throughout the previous decade the organization consistently completed its required annual federal filings. The transition to the more extensive Form 990-EZ filing combined with the circumstances described below created additional challenges for the organization. During this period Nokomis experienced the loss of important accounting information and was required to reconstruct approximately three years of financial records. In order to accurately complete our 2025 financial reporting we undertook the substantial task of rebuilding our accounting records in a new QuickBooks accounting program. This reconstruction required us to review organize and verify historical financial information before we could confidently complete the Form 990-EZ. Rather than submit an incomplete or potentially inaccurate return we made a good-faith effort to reconstruct the organizations records and ensure that the information reported to the Internal Revenue Service was as accurate and complete as possible. The delay was therefore not the result of intentional disregard of our federal filing responsibilities. It resulted from the combination of transitioning to a different filing requirement for the first time in more than ten years and the significant effort required to recover and reconstruct several years of accounting records. We have now taken steps to improve our accounting procedures record retention practices and financial recordkeeping processes. Our accounting information has been rebuilt in the new QuickBooks system and we are establishing procedures to help ensure that financial information is properly maintained and readily available for future filings. Given Nokomis Learning Centers more than ten-year history of completing its required annual federal filings the unusual circumstances surrounding the loss and reconstruction of our accounting records and our good-faith efforts to become current and accurately complete the new Form 990-EZ requirement we respectfully request that the Internal Revenue Service abate any penalties and fees associated with the late filing of our 2025 return. We sincerely appreciate your consideration of this request. Nokomis Learning Center remains committed to fulfilling its federal reporting obligations and maintaining compliance as a 501c3 charitable organization. Please contact us if additional information or documentation is required. Respectfully John Ostrander Executive Director Nokomis Learning Center EIN: 38-2837299 517-349-5777 Business@nokomis. org