2025-06-04T07:42:03-07:00 2024-12-31 371231621 FEW CPAs 6240 S Lindbergh Suite 101 St Louis MO 63123 990 2024-01-01 300079611 ST LOUIS LEARNING DISABILITIES ASSOCIATION STLO 3149663088 13537 BARRETT PARKWAY DRIVE 110 BALLWIN MO 63021 SHERYL SILVEY BOARD CHAIR 2025-06-04 true true JENNIFER HEIM P01864381 3148457999 2024 2025-03-06 01:10:19Z PAM KORTUM 1276993 false X WWW.LDASTL.ORG X 2002 MO CHILDREN NEED HOPE, UNDERSTANDING, AND COMPASSION TO LEARN AND REACH THEIR POTENTIAL. THE ST. LOUIS LEARNING DISABILITIES ASSOCIATION (LDA) HELPS CHILDREN BY GIVING THEM THE EDUCATION AND SUPPORT NECESSARY TO BE SUCCESSFUL. 8 8 30 47 0 697512 674521 626401 536259 9058 7900 -27875 4442 1305096 1223122 0 0 951404 994570 0 120790 328137 344695 1279541 1339265 25555 -116143 1524288 1322117 406828 310839 1117460 1011278 CHILDREN NEED HOPE, UNDERSTANDING, AND COMPASSION TO LEARN AND REACH THEIR POTENTIAL. THE ST. LOUIS LEARNING DISABILITIES ASSOCIATION (LDA) HELPS CHILDREN BY GIVING THEM THE EDUCATION AND SUPPORT NECESSARY TO BE SUCCESSFUL. false false 1098189 552161 ADVANCED THE EDUCATION AND GENERAL WELFARE OF CHILDREN AND ADULTS OF NORMALAND ABOVE NORMAL INTELLIGENCE WHO HAD LEARNING DISABILITIES OF PERCEPTUAL, CONCEPTUAL OR COORDINATIVE NATURE SOMETIMES ACCOMPANIED BY BEHAVIOR DIFFICULTIES. LDA PROVIDED APPROXIMATELY 4712.6 TUTORING SESSIONS AND 116 EVALUATIONS FOR LEARNING DISABILITIES. LDA ALSO OFFERED A VARIETY OF CONTRACT-BASED SERVICES THAT WERE TAILORED TO MEET THE NEEDS OF LOCAL SCHOOLS. SERVICES INCLUDE ONE-ON-ONE MEETINGS WITH EDUCATORS, FACULTY TRAINING, CLASSROOM OBSERVATIONS, INDIVIDUALIZED TUTORING SERVICES, AND DEVELOPMENT OF STUDENT PORTFOLIOS AND SUPPORT PLANS. 1098189 true true false false false false false false false false true false false true true true true false false false false false false false true false false false false false false false false false false true true false false false false false false false false false false true 4 0 true 30 true false false false false false false false 0 false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true false false X X THE ORGANIZATION 3149663088 13537 BARRETT PARKWAY DRIVE 110 BALLWIN MO 63021 X PAM KORTUM CEO 40.00 0.00 133726 0 8501 SHERYL SILVEY BOARD CHAIR 2.00 0.00 X X 0 0 0 JAMES HARTMAN VICE CHAIR 2.00 0.00 X X 0 0 0 TINA ROCHE Treasurer 2.00 0.00 X X 0 0 0 DANAE DOMIAN BOARD MEMBER 2.00 0.00 X X 0 0 0 SHERRY FARMER BOARD MEMBER 1.00 0.00 X 0 0 0 JENNIFER FOGERTY BOARD MEMBER 1.00 0.00 X 0 0 0 ANGIE STEFFEY BOARD MEMBER 1.00 0.00 X 0 0 0 SAM SCIORTINO BOARD MEMBER 1.00 0.00 X 0 0 0 133726 8501 1 false false false 0 105460 569061 674521 ASSESSMENTS 900099 162513 162513 EARLY CHILDHOOD 900099 37960 37960 STUDENT SERVICES 900099 335336 335336 WORKSHOPS 900099 450 450 536259 7900 7900 0 0 0 0 42411 105460 53871 -11460 0 0 OTHER 900099 5625 5625 REALIZED GAIN (LOSS) 900099 10277 10277 15902 1223122 552161 7900 0 0 0 0 0 0 898546 736543 80833 81170 0 26467 21695 2381 2391 69557 57017 6257 6283 0 0 4450 3647 401 402 0 0 0 99918 81904 8988 9026 0 10230 8386 920 924 0 0 118202 96891 10633 10678 0 0 0 0 0 827 678 74 75 0 OTHER 36144 29627 3252 3265 NETWORK SUPPORT 21365 17513 1922 1930 PUBLIC RELATIONS 20318 16655 1828 1835 BANK SERVICE CHARGES 10999 9016 989 994 22242 18617 1808 1817 1339265 1098189 120286 120790 232770 145669 677110 723868 0 5561 8631 0 0 0 15952 15952 4627 4627 14858 13082 2603 1776 158730 61010 0 0 0 426935 360584 1524288 1322117 11252 15840 2000 4000 393576 290999 406828 310839 X 1117460 1011278 1117460 1011278 1524288 1322117 X -116143 9960 1 X X false true X true false X 744159 1093505 698801 697512 672721 3906698 0 0 744159 1093505 698801 697512 672721 3906698 506258 3400440 9154 17427 1830 9058 7900 45369 0 0 3952067 1904977 0.86040 0.85970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14858 13082 1776 1776 RIGHT OF USE ASSET 356440 SECURITY DEPOSITS 4144 360584 FUTURE LEASE OBLIGATION 290999 290999 X 1286953 63831 63831 1223122 1223122 1393136 53871 53871 1339265 1339265 Part X : FIN48 Footnote PART X, LINE 2:LDA IS EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501 (C)(3) OF THE INTERNAL REVENUE SERVICE CODE. THEREFORE, NO PROVISION IS MADE FOR TAXES ON INCOME.LDA ADOPTED THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ON JANUARY 1, 2011. THE ADOPTION OF THAT GUIDANCE RESULTED IN NO CHANGE TO THE FINANCIAL STATEMENTS FOR PRIOR PERIODS. AS OF DECEMBER 31, 2024, NO AMOUNTS HAVE BEEN RECOGNIZED FOR UNCERTAIN TAX POSITIONS. LDA'S TAX RETURNS FOR 2021 AND PRIOR ARE CLOSED. PART XI, LINE 2D - OTHER ADJUSTMENTS: Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 UNREALIZED GAINS (LOSS) ON INVESTMENTS $9960 FUNDRAISING DIRECT EXPENSES $53871 Part XII, Line 2d: Other expenses and losses per audited F/S FUNDRAISING DIRECT EXPENSES $53871 false UNLOCK THE MAGIC 84996 64935 20061 31971 GOLF 49194 36593 12601 18211 1 13681 3932 9749 3689 147871 105460 42411 53871 53871 -11460 SAS EDUCATIONAL CONSULTAN BOARD MEMBER 84889 CONSULTING false CHRIS KORTUM FAMILY MEMBER 63098 SALARY EXPENSE false LAUREN NARDONI FAMILY MEMBER 39500 SALARY EXPENSE false Schedule L, Part V Supplemental Information SCHEDULE L, PART IV, LINE 1: SAS EDUCATIONAL CONSULTANTS (SAS) IS A BUSINESS OWNED BY THE BOARD CHAIR. WHEN LDA REQUIRED A PARTICULAR SKILL SET THAT COULDN'T BE FOUND, SAS WAS ENGAGED AS AN INDEPENDENT CONTRACTOR. THE SERVICES PROVIDED BY SAS ARE ENTIRELY DISTINCT FROM THE BOARD DUTIES, AND EACH ROLE'S RESONPONSIBILITIES ARE KEPT SEPARATE. NOTABLY, PAYMENT IS MADE ONLY TO SAS AND NOT TO THE BOARD MEMBER FOR THEIR VOLUNTARY BOARD SERVICE.SCHEDULE L, PART IV, LINES 2 AND 3: SALARY EXPENSE FOR FAMILY MEMBERS OF THE CEO. Form 990, Part VI, Section B, Line 11b THE BOARD OF DIRECTORS MEET TO DISCUSS AND REVIEW THE 990 AND YEAR-END AUDIT. THE BOARD APPROVES THE 990 PRIOR TO ITS SUBMISSION. Form 990, Part VI, Section B, Line 12c ENFORCEMENT OF CONFLICTS POLICY LDA HAS DIRECTORS FILL OUT A CONFLICT OF INTEREST FORM EACH YEAR AND THOSE FORMS ARE REVIEWED FOR CONFLICTS. Form 990, Part VI, Section B, Line 15a COMPENSATION PROCESS FOR TOP OFFICIAL THE EXECUTIVE COMMITTEE REVIEWS LOCAL AND NATIONAL NONPROFIT SALARIES THROUGH SALARY SURVEYS, BOARD SOURCE, THE BUSINESS JOURNAL, AND VARIOUS OTHER SOURCES. IN ADDITION, THE BOARD TAKES A LOOK AT THE AVERAGE PERCENT INCREASE THROUGH NONPROFIT PUBLICATIONS AND THEN REVIEWS SALARIES OF FORPROFIT ORGANIZATIONS AND ANALYZES WHAT THE COST OF REPLACING THE CHIEF EXECUTIVE OFFICER WOULD BE IF NEEDED. THERE IS ALSO A REVIEW OF THE PERFORMANCE AND MULTIPLE DUTIES REQUIRED OF THE CHIEF EXECUTIVE OFFICER. Form 990, Part VI, Section C, Line 19 GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FINANCIAL STATEMENTS ARE MADE AVAILABLE THROUGH LDA'S ANNUAL REPORT AND ON GUIDESTAR.ORG. THE CONFLICT OF INTEREST AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. Form 990, Part XI, Line 9 ROUNDING = $1 Form 990, Part XII, Line 2c THE PROCESS HAS NOT CHANGED SINCE PRIOR YEAR.