Nonprofit · EIN 38-2612860
LEARNING DIFFERENCES RESOURCE GROUP
Also known as LAKE MICHIGAN ACADEMY
Tax-exempt · GRAND RAPIDS, MI 49546
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $1,449,616 | $1,205,666 | $243,950 | $2,554,960 | $89,159 | $2,465,801 |
| August 31, 2024 | 990 | $1,037,757 | $1,044,234 | -$6,477 | $2,336,092 | $266,292 | $2,069,800 |
| August 31, 2023 | 990 | $1,093,623 | $1,024,336 | $69,287 | $2,260,892 | $370,850 | $1,890,042 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $237,870
- Program service revenue
- $886,261
- Investment income
- $202,771
- Net gain from sales of assets
- $170,310
- Other revenue
- $122,714
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $78,088
- Other salaries and wages
- $562,787
- Salaries, compensation and benefits (total)
- $754,994
- Professional fundraising fees
- $0
- Legal fees
- $2,310
- Accounting fees
- $28,162
- Occupancy
- $123,211
- Depreciation
- $46,463
- Program services (functional)
- $1,159,613
- Management and general (functional)
- $30,472
- Fundraising (functional)
- $15,581
Balance sheet and other
- Total assets, start of year
- $2,336,092
- Total assets, end of year
- $2,554,960
- Total liabilities, end of year
- $89,159
- Net assets, end of year
- $2,465,801
- Land, buildings and equipment
- $911,053
- Net assets without donor restrictions
- $1,153,783
- Net assets with donor restrictions
- $1,312,018
- Gross receipts
- $1,537,868
- Employees
- 37
- Year formed
- 1985
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTHA BOKS | CEO Trustee or director | 40 | $78,088 |
| FRED BURKHART | MEMBER Trustee or director | 1 | $0 |
| MATTHEW COLE | CHAIR Trustee or director, Officer | 2 | $0 |
| NANETTE F CLATTERBUCK | MEMBER Trustee or director | 1 | $0 |
| RYAN FRITZ | MEMBER Trustee or director | 1 | $0 |
| ROBERT WOODHOUSE JR | MEMBER Trustee or director | 1 | $0 |
| SCOTT LINDER | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| LINDSEY LOPEZ | TREASURER Trustee or director, Officer | 2 | $0 |
| BRANDON POTTS | SECRETARY Trustee or director, Officer | 2 | $0 |
| ROBERT SWEEZIE | MEMBER Trustee or director | 1 | $0 |
| MELANIE SCHIELE-GADY | MEMBER Trustee or director | 1 | $0 |
| DIANE WENDOVER VALLILEE | MEMBER Trustee or director | 1 | $0 |
| MOIRA WESSELL | MEMBER Trustee or director | 1 | $0 |
| DAVID WEINANDY | MEMBER Trustee or director | 1 | $0 |
| BEN WIERINGA | MEMBER Trustee or director | 1 | $0 |
990 for the year ended August 31, 2024: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NANETTE F CLATTERBUCK | EXEC DIRECTO Trustee or director, Officer | 40 | $58,193 |
| LYNN BAKER | MEMBER Trustee or director | 1 | $0 |
| MATTHEW COLE | TREASURER Trustee or director, Officer | 2 | $0 |
| ROBERT WOODHOUSE JR | MEMBER Trustee or director | 1 | $0 |
| SCOTT LINDER | MEMBER Trustee or director, Officer | 1 | $0 |
| LINDSEY LOPEZ | MEMBER Trustee or director, Officer | 1 | $0 |
| BRANDON POTTS | SECRETARY Trustee or director, Officer | 2 | $0 |
| ROBERT SWEEZIE | MEMBER Trustee or director | 1 | $0 |
| MELANIE SCHIELE-GADY | MEMBER Trustee or director | 1 | $0 |
| DIANE WENDOVER VALLILEE | MEMBER Trustee or director | 1 | $0 |
| MOIRA WESSELL | MEMBER Trustee or director | 1 | $0 |
| DAVID WEINANDY | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| BEN WIERINGA | MEMBER Trustee or director | 1 | $0 |
| FRED BURKHART | CHAIR Officer | 2 | $0 |
990 for the year ended August 31, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NANETTE F CLATTERBUCK | EXECUTIVE DI Trustee or director | 40 | $70,000 |
| LYNN BAKER | MEMBER Trustee or director | 1 | $0 |
| FRED BURKHART | CHAIR Trustee or director, Officer | 2 | $0 |
| MATTHEW COLE | TREASURER Trustee or director, Officer | 2 | $0 |
| ROBERT WOODHOUSE JR | MEMBER Trustee or director | 1 | $0 |
| SCOTT LINDER | MEMBER Trustee or director | 1 | $0 |
| LINDSEY LOPEZ | MEMBER Trustee or director | 1 | $0 |
| BRANDON POTTS | SECRETARY Trustee or director, Officer | 2 | $0 |
| ROBERT SWEEZIE | MEMBER Trustee or director | 1 | $0 |
| DIANE WENDOVER VALLILEE | MEMBER Trustee or director | 1 | $0 |
| MOIRA WESSELL | MEMBER Trustee or director | 1 | $0 |
| DAVID WEINANDY | VICE-CHAIRPE Trustee or director, Officer | 2 | $0 |
| BEN WIERINGA | MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2428 BURTON ST SE, GRAND RAPIDS, MI 49546-4806
- Principal officer (990 for 2024)
- MATTHEW COLE
- Signed the 990
- MATTHEW COLE, CHAIR
- Phone
- (616) 732-4478
- Website
- WWW.MYLMA.ORG
- Return prepared by
- THE CPA GROUP PC
Mission
TO TRANSFORM LIVES BY EMPOWERING STUDENTS WITH LEARNING DIFFERENCES TO ACHIEVE THEIR FULL POTENTIAL.
Program accomplishments
- TO TRANSFORM LIVES BY EMPOWERING STUDENTS WITH LEARNING DIFFERENCES TO ACHIEVE THEIR FULL POTENTIAL.Expenses $1,035,062 · revenue $886,261
- TO TRANSFORM LIVES BY EMPOWERING STUDENTS WITH LEARNING DIFFERENCES TO ACHIEVE THEIR FULL POTENTIALExpenses $124,551 · revenue $122,714
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 38-2612860
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1986
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Voluntary health associations and medical disciplines (G86Z)
- Assets (IRS master file)
- $2,554,960
- Income (IRS master file)
- $1,537,868
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $1,449,616 | $1,205,666 | $2,554,960 | XML |
| 990 | August 2024 | $1,037,757 | $1,044,234 | $2,336,092 | IRS |
| 990 | August 2023 | $1,093,623 | $1,024,336 | $2,260,892 | XML |
| 990 | August 2022 | $1,064,644 | $929,390 | $2,265,476 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 2019 | – | – | – | IRS |
| 990 | August 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 38-2612860).
Questions about LEARNING DIFFERENCES RESOURCE GROUP
- What is the EIN of LEARNING DIFFERENCES RESOURCE GROUP?
- The employer identification number (EIN) of LEARNING DIFFERENCES RESOURCE GROUP is 38-2612860.
- Is LEARNING DIFFERENCES RESOURCE GROUP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to LEARNING DIFFERENCES RESOURCE GROUP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEARNING DIFFERENCES RESOURCE GROUP file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LEARNING DIFFERENCES RESOURCE GROUP due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LEARNING DIFFERENCES RESOURCE GROUP last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of LEARNING DIFFERENCES RESOURCE GROUP?
- The 990 for the year ended August 31, 2025 names MATTHEW COLE.
- Who are the officers and directors of LEARNING DIFFERENCES RESOURCE GROUP?
- The 990 for the year ended August 31, 2025 lists 15 people; 1 received compensation from the organization, the highest $78,088 (MARTHA BOKS, CEO).
- How much revenue does LEARNING DIFFERENCES RESOURCE GROUP have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $1,449,616, expenses of $1,205,666 and total assets of $2,554,960 at year end.
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All nonprofits in GRAND RAPIDS · Michigan · Voluntary health associations and medical disciplines