Learning with a Difference INC EIN 95-4616645

Learning with a Difference INC FY2020 filing

EIN  95-4616645 Public charity (501(c)(3)) Encino, CA
Form 990 (PDF)
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →
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Verified accurate 7/18/26 · see original filing: IRS
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Size
$10–100M
What they do
Educates and empowers students with distinct learning styles for successful futures.
Leadership
Claudia Koochek · Head of Scho · $354K
Money in and out
$14.4M revenue, $13.4M expenses
Bottom line
75% program efficiency

Educates and empowers students with distinct learning styles for successful futures. For fiscal year 2020 it reported $14.4M in revenue, $13.4M in expenses, and $10.4M in net assets.Pt I

Where the money goes · FY2020
Total revenue
$14.4M
Pt VIII · Ln 12
Total expenses
$13.4M
Pt IX · Ln 25
Net assets
$10.4M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $949K
Where spending went · Part IX cols B–D
Program services $0.75 Management & general $0.21 Fundraising $0.04
Program efficiency
75%
of spending reaches programs
Operating runway
9.3mo
months of highly liquid reserves at operating expense rate
Surplus margin
+7%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2020 · Form 990
Revenue
$14.4M
FY2020
Expenses
$13.4M
FY2020
Total assets
$23.6M
FY2020
Total liabilities
$13.2M
FY2020
Total revenue
$14.4M
Pt VIII · Ln 12
Total expenses
$13.4M
Pt IX · Ln 25
Net assets
$10.4M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$949K
Total assetsPt X · Ln 16$23.6M
Program-expense ratioPt IX · col B75%
Voting members of governing bodyPt I · Ln 315
Independent voting membersPt I · Ln 415
Mission & Programs · Part III

Where the work happens

2 program services account for $10.1M of program spending, described in the organization's own filed words · FY2019.
01

Assisting students with with distinct learning styles to excel personally and academically and to prepare them for a successful college experience (231 enrolled students).

$9.5Mprogram expense
02

The mission of camp funtime is to provide a well rounded summer program for children, enabling them to learn new skills and experience personal growth in a safe and secure environment. There were 398 campers during the summer 2019.

$575Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CLearning with a Difference INC
EINHdr · item D95-4616645
Principal addressHdr · item CEncino, CA
WebsiteHdr · item Jwww.westmarkschool.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B280)
Ruling yearIRS BMFSep 1997

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a15
Independent voting membersPt VI · Ln 1b15
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Head of Scho
$353,616Pt VII · Sec A
Dir. of Fina
$216,097Pt VII · Sec A
Dir of Marke
$118,811Pt VII · Sec A
Dir of Lower
$114,164Pt VII · Sec A
Project Co.o
$113,595Pt VII · Sec A
Dir of Middl
$112,980Pt VII · Sec A
Dir of Athle
$104,162Pt VII · Sec A
$0Pt VII · Sec A

Claudia Koochek’s $526K as Head of Scho is at the 90th percentile of top reported officer pay among 3682 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Claudia Koochek$525,508$545,412$504,579$424,321$346,405$353,616
Steve Taylor$210,044$210,044$216,097
Douglas Gardner$116,712$213,399$206,137
Amy Dugre$181,256
Jennifer Stroud$173,128
Jay Johnson$153,442$137,627$120,028
Ana Carino$149,783$146,623
Sorin Puchiu$146,253

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Program service revenue$13.0M · 91%
Contributions & grants$1.1M · 8%
Investment income$106K · 1%
Other revenue$87K · 1%
Program service revenue91%$13.0M
Contributions & grants8%$1.1M
Investment income1%$106K
Other revenue1%$87K
Total revenueLn 12$14.4M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.75 Management & general $0.21 Fundraising $0.04
Program services75%$10.1M
Management & general21%$2.9M
Fundraising4%$503K
Total functional expensesLn 25$13.4M

Balance Sheet

Part X · end of year
CashLn 1$10.4M
Total assetsLn 16$23.6M
Total liabilitiesLn 26$13.2M
Total net assetsLn 32$10.4M
Months of cash on handcomputed9.3

Financial Metrics

Form 990 · FY2020 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $10.4M · Operating expenses/yr $13.4M
9.3 months
Where the money goes
Program services
Program services $10.1M · Total expenses $13.4M
75%
Management & General
Management & general $2.9M · Total expenses $13.4M
21%
Fundraising
Fundraising $503K · Total expenses $13.4M
4%
Cost to raise $1
Fundraising expense $503K · Solicited contributions $1.1M
$0.44 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $1.1M · Total revenue $14.4M
8%
Government reliance
Government grants — · Total revenue $14.4M
Earned-income share
Program service revenue $13.0M · Total revenue $14.4M
91%
Investment reliance
Investment income $106K · Total revenue $14.4M
+1%
Program self-sufficiency
Program service revenue $13.0M · Total expenses $13.4M
97%
Growth & trend
Revenue growth (YoY)
This year $14.4M · Prior year —
No prior year on file
Net-asset trend (YoY)
End of year $10.4M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $14.4M · Expenses $13.4M
+7%
Liabilities-to-Assets
Total liabilities — · Total assets $23.6M
Net-asset ratio
Net assets $10.4M · Total assets $23.6M
44%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $23.6M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Claudia Koochek · Reported title HEAD OF SCHO · Highest reported compensation $354K · Total expenses $13.4M
3%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $8.7M · Total expenses $13.4M
65%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 75%
Overhead ratio 21%
Fundraising cost ratio 44%
Legal fee ratio 1%
Accounting fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 8 funders →
Grants paid · 6 grants · $9.2M · 2019–2024
Unitemized GrantFY2024$1,820,600
Unitemized GrantFY2023$1,918,156
Unitemized GrantFY2022$1,522,830
Unitemized GrantFY2021$1,432,522
Unitemized GrantFY2020$1,369,200
Unitemized GrantFY2019$1,152,132

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024$16.9M revenue · ⤓ 990 PDF
FY2023$22.8M revenue · ⤓ 990 PDF
FY2022$21.7M revenue · ⤓ 990 PDF
FY2021$17.6M revenue · ⤓ 990 PDF
FY2020$14.4M revenue · viewing · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2020IRS
Classification, formation year, addressIRS Business Master File
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