2025-12-18T11:48:33-06:00 2025-06-30 620788068 PURYEAR & NOONAN CPAS 40 BURTON HILLS BLVD STE 170 NASHVILLE TN 37215 990 2024-07-01 562584397 LEARNING MATTERS INC LEAR 6157390547 PO BOX 150175 NASHVILLE TN 372150175 CHRISTINE ANDREWS EXECUTIVE DIRECTOR 6157390547 2025-12-17 1 1 BETHANY HOVATER CPA P01981291 6152960500 2025-12-17 2024 2025-03-06 01:10:19Z CHRISTINE ANDREWS PO BOX 150175 NASHVILLE TN 372150175 1103486 0 X WWW.LEARNINGMATTERS.ORG X 2006 TN PROVIDES ONE ON ONE TUTORING, DIAGNOSTIC ASSESSMENTS AND ADVOCACY TO STUDENTS. 14 13 43 40 0 0 100186 126764 883087 948357 8097 11490 -8659 -13976 982711 1072635 78110 91567 0 0 741460 849980 0 0 77924 112754 158266 932324 1099813 50387 -27178 453381 414637 60763 49197 392618 365440 X LEARNING MATTERS, INC. WORKS TO HELP K-12 STUDENTS WITH LEARNING DISABILITIES REACH THEIR ACADEMIC AND HUMAN POTENTIAL BY PROVIDING EQUITABLE ACCESS TO THE HIGHEST QUALITY ASSESSMENT, TUTORING AND ADVOCACY. LEARNING MATTERS PROVIDES GRANTS (TUITION SUBSIDIES), ATTAINED BY FUNDRAISING, FOR SERVICES BASED ON FAMILY INCOME. 0 0 523133 81541 604680 ONE-ON-ONE TUTORING - THE MAJORITY OF WORK INVOLVES PROVIDING ONE-ON-ONE LEARNING SUPPORT FOR STUDENTS IMPACTED BY A LEARNING DISABILITY, PRIMARILY DYSLEXIA. INTERVENTIONAL TUTORING, SUCH AS THE STRUCTURED LITERACY WE PROVIDE, IS VERY EXPENSIVE AND UNATTAINABLE FOR LOW-MODERATE INCOME FAMILIES. WE PROVIDE THIS SERVICE AT LITTLE OR NO COST BASED ON FAMILY INCOME. A CREDENTIALED TEACHER TRAINED IN THE SPECIFIC AREA OF NEED IS THOUGHTFULLY PAIRED WITH EACH STUDENT. TYPICALLY, TEACHERS WORK WITH THEIR STUDENTS TWICE PER WEEK FOR AN HOUR EACH SESSION. INTERVENTION COULD LAST A SEMESTER OR SEVERAL YEARS. STUDENTS DO NOT NEED TO HAVE A DIAGNOSED LEARNING DISABILITY TO RECEIVE SERVICES. 326893 10026 343677 ACADEMIC ASSESSMENT - AN ACADEMIC ASSESSMENT PROVIDES DETAILED INFORMATION ABOUT THE UNIQUE WAY EACH STUDENT LEARNS. OUR EXPERIENCED TEAM OF EVALUATORS ARE EXPERTS IN THEIR FIELDS AND INCLUDE CLINICAL PSYCHOLOGISTS, SPEECH AND LANGUAGE PATHOLOGISTS, AND READING DIAGNOSTICIANS. OUR EVALUATORS USE NATIONALLY NORMED PROTOCOLS THAT CAN IDENTIFY A LEARNING DISABILITY, ADD/ADHD AND ANXIETY. EVEN IF A LEARNING DISABILITY IS NOT DIAGNOSED, PARENTS CAN LEARN THEIR CHILD'S STRENGTHS AND WEAKNESSES WHICH MAY BE THE CAUSE OF LEARNING STRUGGLES IN SCHOOL. THE DIAGNOSTIC RESULTS OF A PSYCHO-EDUCATIONAL AND/OR PSYCHO-EMOTIONAL ASSESSMENT CAN BE USED FOR ELIGIBILITY OF ACCOMMODATIONS THROUGH AN IEP OR 504 PLAN IN SCHOOL. 13156 SCHOOL ADVOCACY - ACQUIRING ACADEMIC ACCOMMODATIONS AND SUPPORTS FOR A STUDENT IN THE SCHOOL CAN BE AN OVERWHELMING AND INTIMIDATING PROCESS. LEARNING MATTERS ADVOCATES HELP PARENTS NAVIGATE THE COMPLEX PROCESS AND ATTEND SCHOOL MEETINGS ON BEHALF OF THE STUDENT. INVOLVING AN ADVOCATE ALLOWS THE PARENT TO EMOTIONALLY SUPPORT THEIR CHILD WHILE THE ADVOCATE HELPS ATTAIN SERVICES BASED ON THE LAW AND WHAT IS IN THE BEST INTEREST OF THE STUDENT. ADVOCACY IS PROVIDED AT NO COST TO FAMILIES IN NEED. 863182 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 43 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 TN X X THE ORGANIZATION 6157390547 PO BOX 150175 NASHVILLE TN 372150175 JULIE EVANS TREASURER 1.00 X X 0 0 0 CHRISTINE ANDREWS EXECUTIVE DIRECTOR 30.00 X X 74184 0 0 CHRISTOPHER MURDOCK DIRECTOR 1.00 X 0 0 0 JAMIE RESCHKE DIRECTOR 1.00 X 0 0 0 KERRY PRICE PRESIDENT 2.00 X X 0 0 0 VERA PLANISWAMY STEFFAN DIRECTOR 1.00 X 0 0 0 ABBY OSBURN DIRECTOR 1.00 X 0 0 0 ALEX LINDROTH DIRECTOR 1.00 X 0 0 0 CATHERINE CLARK DIRECTOR 1.00 X 0 0 0 JACK MCCOWN DIRECTOR 1.00 X 0 0 0 DENARD MICKENS DIRECTOR 1.00 X 0 0 0 STEPHANIE DURMAN DIRECTOR 1.00 X 0 0 0 BRYCE DAVIS SECRETARY 1.00 X X 0 0 0 CHRISTINE SMITH DIRECTOR 1.00 X 0 0 0 74184 0 0 0 0 0 0 0 12280 20000 94484 126764 TEACHING FEES 611710 604680 604680 ASSESSMENT FEES 611710 343677 343677 948357 11490 11490 16875 12280 30851 -13976 -13976 1072635 948357 0 -2486 91567 91567 76492 59515 11062 5915 711282 553416 102865 55001 62206 48980 8260 4966 11786 11786 3856 3856 5505 5505 28338 24013 2828 1497 22243 17513 2954 1776 15000 11811 1992 1197 2959 2959 1032 1032 9090 7157 1207 726 BANK CHARGES 24504 24504 CREDIT LOSSES 16792 13221 2230 1341 PROFESSIONAL DEVELOPMEN 11192 11192 MISCELLANEOUS 4402 4402 1567 293 1274 1099813 863182 158707 77924 276982 243648 104823 109248 59063 54823 12513 210 7740 1032 0 6708 453381 414637 21032 25299 39731 23898 60763 49197 X 390500 345440 2118 20000 392618 365440 453381 414637 -27178 0 X 0 1 X 1 0 X 203127 97072 80496 100186 114484 595365 692330 686193 743519 883087 948357 3953486 895457 783265 824015 983273 1062841 4548851 25000 25000 0 25000 25000 4523851 314 3988 8097 11490 23889 314 3988 8097 11490 23889 895457 783579 828003 991370 1074331 4572740 0.98930 0.92950 0.00520 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7740 1032 6708 6708 X 1027118 46050 46050 981068 91567 91567 1072635 1054296 46050 46050 1008246 91567 91567 1099813 PART X, LINE 2: THE ORGANIZATION FOLLOWS FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AS IT RELATES TO UNCERTAIN TAX POSITIONS. ANY INTEREST AND PENALTIES RECOGNIZED ASSOCIATED WITH A TAX POSITION ARE CLASSIFIED IN OPERATING EXPENSES IN THE ORGANIZATIONS FINANCIAL STATEMENTS. TAX POSITIONS FOR THE ORGANIZATION INCLUDE, BUT ARE NOT LIMITED TO, TAX-EXEMPT STATUS AND DETERMINATION OF WHETHER CERTAIN INCOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX; HOWEVER, THE ORGANIZATION HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. PART XI, LINE 4B - OTHER ADJUSTMENTS: TEACHING & ASSESSMENT FEE DISCOUNTS 91,567. PART XII, LINE 4B - OTHER ADJUSTMENTS: TEACHING & ASSESSMENT FEE DISCOUNTS 91,567. RUN FOR DYSLEXIA 29155 12280 16875 3095 1910 1500 24346 29155 12280 16875 3095 1910 1500 24346 30851 -13976 0 TUITION AND ASSESSMENT DISCOUNTS 51 91567 FMV DISCOUNT IS CALCULATED AS A % OF FULL-PRICE FEES BASED ON FAMILY INCOME PART I, LINE 2 IF A PARENT REQUESTS TUITION ASSISTANCE, TAX RETURNS ARE PROVIDED TO THE ORGANIZATION AND REVIEWED BY THE EXECUTIVE DIRECTOR. BASED UPON FAMILY INCOME AND FAMILY SIZE, STUDENTS MEETING CERTAIN THRESHOLDS ARE GRANTED DISCOUNTS RANGING FROM 0% TO 100% OFF OF THE STANDARD HOURLY TEACHING RATES. DURING THE FISCAL YEAR, 1,798.50 DISCOUNTED TEACHING HOURS WERE PROVIDED TO FAMILIES MEETING THE CRITERIA. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR AND FINANCE COMMITTEE BEFORE IT IS FILED. IT IS THEN PROVIDED TO THE REMAINDER OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS REVIEWS POTENTIAL CONFLICTS ANNUALLY BY CIRCULATING A SIGNED FORM. FORM 990, PART VI, SECTION B, LINE 15A BOARD MEMBERS CONFER WITH OTHER NOT FOR PROFITS TO DETERMINE SALARY FOR EXECUTIVE DIRECTOR. THE BOARD VOTES ON EXECUTIVE DIRECTOR COMPENSATION. THE EXECUTIVE DIRECTOR IS NOT PRESENT FOR THE VOTE. FORM 990, PART VI, SECTION C, LINE 19 FORM 990 IS AVAILABLE ON GIVINGMATTERS.COM AND UPON REQUEST.