Civic Intelligence

Friends of Lmg Programs Inc C/O Liberation Programs Inc

990 • Fiscal year 2018 • EIN 06-0950218

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 11, 2019

Organization ProfileWWW.LIBERATIONPROGRAMS.ORG
129 Glover AvenueNorwalk, CT 06850

(203) 851-2077

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

40th percentile

0.20x

Higher debt load relative to assets than 40% of similar nonprofits.

2018 filings • 501(c)2 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

51st percentile

3.91x

Higher debt load relative to revenue than 51% of similar nonprofits.

2018 filings • 501(c)2 • $5M-$10M nonprofits • Source year 2018

Net Margin

77th percentile

55%

Higher net margin than 77% of similar nonprofits.

2018 filings • 501(c)2 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

72nd percentile

$258,480

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 72.9% of source-year revenue.

2018 filings • 501(c)2 • $5M-$10M nonprofits • Source year 2018

Asset Growth

86th percentile

9.9%

Faster asset growth than 86% of similar nonprofits.

2018 filings • 501(c)2 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

56th percentile

0.9%

Faster revenue growth than 56% of similar nonprofits.

2018 filings • 501(c)2 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$7,065,120

Up $637,161 (+9.9%) from 2017

Net Assets

Up

$5,677,738

Up $196,666 (+3.6%) from 2017

Liabilities

Up

$1,387,382

Up $440,495 (+47%) from 2017

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin77th percentile

Revenue

Up

$354,652

Up $3,100 (+0.9%) from 2017

Expenses

Up

$157,986

Up $22,844 (+17%) from 2017

Net Income

Down

$196,666

Down $19,744 (-9.1%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0Assets 2010: $4,728,524Liabilities 2010: $781,765Net Assets 2010: $3,946,7592010Assets 2011: $4,966,257Liabilities 2011: $754,226Net Assets 2011: $4,212,0312011Assets 2012: $5,217,930Liabilities 2012: $720,707Net Assets 2012: $4,497,2232012Assets 2013: $5,671,815Liabilities 2013: $1,097,197Net Assets 2013: $4,574,6182013Assets 2014: $5,928,915Liabilities 2014: $1,062,864Net Assets 2014: $4,866,0512014Assets 2015: $6,077,010Liabilities 2015: $1,026,850Net Assets 2015: $5,050,1602015Assets 2016: $6,253,849Liabilities 2016: $989,187Net Assets 2016: $5,264,6622016Assets 2017: $6,427,959Liabilities 2017: $946,887Net Assets 2017: $5,481,0722017Assets 2018: $7,065,120Liabilities 2018: $1,387,382Net Assets 2018: $5,677,7382018Assets 2019: $8,250,688Liabilities 2019: $2,618,874Net Assets 2019: $5,631,8142019Assets 2020: $8,263,280Liabilities 2020: $2,579,763Net Assets 2020: $5,683,5172020Assets 2021: $8,330,663Liabilities 2021: $2,521,222Net Assets 2021: $5,809,4412021Assets 2022: $8,398,045Liabilities 2022: $2,459,658Net Assets 2022: $5,938,3872022Assets 2023: $8,465,429Liabilities 2023: $2,394,922Net Assets 2023: $6,070,5072023Assets 2024: $8,519,980Liabilities 2024: $2,314,343Net Assets 2024: $6,205,6372024

Highlighted filing

2018

Assets$7,065,120
Liabilities$1,387,382
Net Assets$5,677,738
Open 2018 Filing

Operations Trend

Revenue Growth56th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $70,8362010Revenue 2011: $351,606Expenses 2011: $86,334Net Income 2011: $265,2722011Revenue 2012: $351,554Expenses 2012: $66,362Net Income 2012: $285,1922012Revenue 2013: $185,921Expenses 2013: $108,526Net Income 2013: $77,3952013Revenue 2014: $351,552Expenses 2014: $60,119Net Income 2014: $291,4332014Revenue 2015: $351,553Expenses 2015: $125,304Net Income 2015: $226,2492015Revenue 2016: $351,552Expenses 2016: $137,049Net Income 2016: $214,5032016Revenue 2017: $351,552Expenses 2017: $135,142Net Income 2017: $216,4102017Revenue 2018: $354,652Expenses 2018: $157,986Net Income 2018: $196,6662018Revenue 2019: $351,553Expenses 2019: $397,477Net Income 2019: -$45,9242019Revenue 2020: $351,552Expenses 2020: $299,849Net Income 2020: $51,7032020Revenue 2021: $423,180Expenses 2021: $297,256Net Income 2021: $125,9242021Revenue 2022: $423,180Expenses 2022: $294,234Net Income 2022: $128,9462022Revenue 2023: $423,180Expenses 2023: $291,060Net Income 2023: $132,1202023Revenue 2024: $423,180Expenses 2024: $288,050Net Income 2024: $135,1302024

Highlighted filing

2018

Revenue$354,652
Expenses$157,986
Net Income$196,666
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 11, 2019
Return Version
2017v2.3
Gross Receipts
$354,652
Mission and Program Overview

Mission

The organization provides facilities for programs which provide treatment and prevention of drug and alcohol abuse.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$4,788,038$5,175,596▲ $387,558
Land, Buildings, and Equipment, Net$1,620,794$1,533,781▼ $87,013
Cash and Non-Interest-Bearing Accounts-$319,678-
Intangible Assets$19,127$34,315▲ $15,188
Prepaid Expenses and Deferred Charges-$1,750-
Total Assets$6,427,959$7,065,120▲ $637,161
Liabilities
Mortgage Notes Payable Secured by Investment Property$946,887$1,387,382▲ $440,495
Total Liabilities$946,887$1,387,382▲ $440,495
Net Assets / Fund Balance
Unrestricted Net Assets$5,481,072$5,677,738▲ $196,666
Total Net Assets Fund Balance$5,481,072$5,677,738▲ $196,666
Total Liabilities and Net Assets / Fund Balance$6,427,959$7,065,120▲ $637,161

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,095,353$512,106$1,607,459
Land$438,428-$438,428
Compensation and Service Providers
Top Officer Pay72nd percentile

Board Members and Trustees

NameTitle
Mort LowenthalChair/treasurer
Alan J MathisPresident and CEO
Debra HertzBoard Member
John MccartyBoard Member
Omar GarroChief Financial Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$351,552
Investment Income
$0
Other Revenue
$3,100
Change in Net Assets
$196,666
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$157,986
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$107,632
Interest---$50,289
Other Expenses---$65
Total Functional Expenses$0$0$0$157,986
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 was provided to the governing body as a part of finance committee meetings.”

Form 990, Part VI, Section C, Line 19

“Documents are made available to the public by the dissemination of an annual report and by listing company information on websites such as guidestar.org”

Filing and Contact Details

Filer

Filer Name
Friends of Liberation Programs Inc
EIN
06-0950218
Phone
2038512077
Address
129 GLOVER AVENUE, NORWALK, CT 06850

Signing Officer

Name
John Hamilton
Title
President & CEO
Phone
2038512077
Signed
2019-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Hamilton
Formed
1977
Legal Domicile
Ct
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Cohnreznick Llp
Address
350 CHURCH STREET 12TH FLOOR, HARTFORD, CT 06103
Preparer
Kimberly Nardone
Phone
9592007000
Supplemental Narrative

Additional Explanations

Form 990 XII Line 2C Explanation

“The organization has a committee responsible for the oversight of the audit as well as the selection of the independent accountant.”

Financial Statement Notes

PART X, LINE 2:

“The organization accounts for uncertainty in income taxes in accordance with the income tax topic of the financial accounting standards board ("fasb") accounting standards codification ("asc"). The organization files federal and state of connecticut income tax returns, which represent the major tax jurisdictions of the organization. Federal and state tax years 2013 through 2017 remain open for audit under the various statutes of limitations. The organization does not believe there are any uncertain tax positions at june 30, 2018 and 2017. If applicable, the organization would recognize interest and penalties associated with tax matters as part of management and general expenses in the consolidated statements of activities and include accrued interest and penalties in accrued expenses in the consolidated statements of financial position. The organization did not recognize any interest and penalties associated with the tax matters for the years ended june 30, 2018 and 2017.”

Raw XML Appendix393 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ORGANIZATION PROVIDES FACILITIES FOR PROGRAMS WHICH PROVIDE TREATMENT AND PREVENTION OF DRUG AND ALCOHOL ABUSE.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0OMAR GARRO CFO
IRS990/BooksInCareOfDetail/PhoneNum02038512077
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0129 GLOVER AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0NORWALK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd006850
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/EOYAmt0319678
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0157986
IRS990/CYOtherRevenueAmt03100
IRS990/CYProgramServiceRevenueAmt0351552
IRS990/CYRevenuesLessExpensesAmt0196666
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0157986
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0354652
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0107632
IRS990/Desc0THE ORGANIZATION PROVIDED FACILITIES FOR PROGRAMS WHICH OFFER TREATMENT AND PREVENTION PROGRAMS FOR ALCOHOL AND DRUG ABUSERS AND THEIR FAMILES.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt337249
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt44425
IRS990/Form990PartVIISectionAGrp/PersonNm0DEBRA HERTZ
IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN MCCARTY
IRS990/Form990PartVIISectionAGrp/PersonNm2MORT LOWENTHAL
IRS990/Form990PartVIISectionAGrp/PersonNm3ALAN J MATHIS
IRS990/Form990PartVIISectionAGrp/PersonNm4OMAR GARRO
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3221231
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt4150115
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT AND CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHIEF FINANCIAL OFFICER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01977
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0354652
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/IntangibleAssetsGrp/BOYAmt019127
IRS990/IntangibleAssetsGrp/EOYAmt034315
IRS990/InterestGrp/TotalAmt050289
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0512106
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01620794
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01533781
IRS990/LandBldgEquipCostOrOtherBssAmt02045887
IRS990/LegalDomicileStateCd0CT
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION PROVIDES FACILITIES FOR PROGRAMS WHICH PROVIDE TREATMENT AND PREVENTION OF DRUG AND ALCOHOL ABUSE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0946887
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01387382
IRS990/NetAssetsOrFundBalancesBOYAmt05481072
IRS990/NetAssetsOrFundBalancesEOYAmt05677738
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0OTHER EXPENSES
IRS990/OtherExpensesGrp/TotalAmt065
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03100
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03100
IRS990/OtherRevenueTotalAmt03100
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt04788038
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt05175596
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01750
IRS990/PrincipalOfficerNm0JOHN HAMILTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0351552
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0351552
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0135142
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0351552
IRS990/PYRevenuesLessExpensesAmt0216410
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0135142
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0351552
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0196666
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01095353
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0512106
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01607459
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0438428
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0438428
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH THE INCOME TAX TOPIC OF THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") ACCOUNTING STANDARDS CODIFICATION ("ASC"). THE ORGANIZATION FILES FEDERAL AND STATE OF CONNECTICUT INCOME TAX RETURNS, WHICH REPRESENT THE MAJOR TAX JURISDICTIONS OF THE ORGANIZATION. FEDERAL AND STATE TAX YEARS 2013 THROUGH 2017 REMAIN OPEN FOR AUDIT UNDER THE VARIOUS STATUTES OF LIMITATIONS. THE ORGANIZATION DOES NOT BELIEVE THERE ARE ANY UNCERTAIN TAX POSITIONS AT JUNE 30, 2018 AND 2017. IF APPLICABLE, THE ORGANIZATION WOULD RECOGNIZE INTEREST AND PENALTIES ASSOCIATED WITH TAX MATTERS AS PART OF MANAGEMENT AND GENERAL EXPENSES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES AND INCLUDE ACCRUED INTEREST AND PENALTIES IN ACCRUED EXPENSES IN THE CONSOLIDATED STATEMENTS OF FINANCIAL POSITION. THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST AND PENALTIES ASSOCIATED WITH THE TAX MATTERS FOR THE YEARS ENDED JUNE 30, 2018 AND 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01533781
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt017500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt18500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0203731
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1141615
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt05435
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt14425
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt031814
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ALAN J MATHIS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1OMAR GARRO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT AND CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CHIEF FINANCIAL OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0258480
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1154540
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WAS PROVIDED TO THE GOVERNING BODY AS A PART OF FINANCE COMMITTEE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC BY THE DISSEMINATION OF AN ANNUAL REPORT AND BY LISTING COMPANY INFORMATION ON WEBSITES SUCH AS GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A COMMITTEE RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT AS WELL AS THE SELECTION OF THE INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990 XII LINE 2C EXPLANATION
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0454017194
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0CT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0AFFORDABLE HOUSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ELMCREST TERRACE SUPPORTIVE HOUSING
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0129 GLOVER AVENUE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0NORWALK
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0CT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd006859
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0900779372
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0CT
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0AFFORDABLE HOUSING
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0ELMCREST TERRACE LIMITED PARTNERSHIP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt0129 GLOVER AVENUE
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0NORWALK
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0CT
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd006850
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0LIBERATION PROGRAMS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0LIBERATION PROGRAMS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1LMG INVESTMENTS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0060867006
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1060935030
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0CT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1CT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TREATMENT AND PREVENTION PROGRAMS FOR ALCOHOL AND DRUG ABUSERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1THE ORGANIZATION MAKES CHARITABLE GRANTS FOR TREATMENT OF DRUG ABUSE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04 ELMCREST TERRACE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt14 ELMCREST TERRACE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0NORWALK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1NORWALK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0CT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1CT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd006850
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd106850
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0351552
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1387558
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0LEASE AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LIBERATION PROGRAMS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1LIBERATION PROGRAMS
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1D
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CT
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06427959
IRS990/TotalAssetsEOYAmt07065120
IRS990/TotalAssetsGrp/BOYAmt06427959
IRS990/TotalAssetsGrp/EOYAmt07065120
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0157986
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0946887
IRS990/TotalLiabilitiesEOYAmt01387382
IRS990/TotalLiabilitiesGrp/BOYAmt0946887
IRS990/TotalLiabilitiesGrp/EOYAmt01387382
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05481072
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05677738
IRS990/TotalOtherCompensationAmt041674
IRS990/TotalProgramServiceRevenueAmt0351552
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0354652
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0354652
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06427959
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07065120
IRS990/TotReportableCompRltdOrgAmt0371346
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05481072
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05677738
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0129 GLOVER AVENUE
IRS990/USAddress/CityNm0NORWALK
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006850
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.LIBERATIONPROGRAMS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN HAMILTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum02038512077
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF LIBERATION PROGRAMS INC
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0060950218
ReturnHeader/Filer/PhoneNum02038512077
ReturnHeader/Filer/USAddress/AddressLine1Txt0129 GLOVER AVENUE
ReturnHeader/Filer/USAddress/CityNm0NORWALK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006850
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F24B6D3385F3FA890345F252A724CA8B89BEABDE
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0209.59.242.22
ReturnHeader/FilingSecurityInformation/IPDt02019-04-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm013:30:39
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0221478099
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COHNREZNICK LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0350 CHURCH STREET 12TH FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HARTFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd006103
ReturnHeader/PreparerPersonGrp/PhoneNum09592007000
ReturnHeader/PreparerPersonGrp/PreparationDt02019-02-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KIMBERLY NARDONE
ReturnHeader/ReturnTs02019-04-11T16:13:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,065,120
Liabilities
$1,387,382
Net assets
$5,677,738
Revenue
$354,652
Expenses
$157,986
Net income
$196,666
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.52$2.31$6.21$0.42$0.29$0.14
2023Detailed filing. Detailed filing data is available for this year.$8.47$2.39$6.07$0.42$0.29$0.13
2022Detailed filing. Detailed filing data is available for this year.$8.40$2.46$5.94$0.42$0.29$0.13
2021Detailed filing. Detailed filing data is available for this year.$8.33$2.52$5.81$0.42$0.30$0.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.26$2.58$5.68$0.35$0.30$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.25$2.62$5.63$0.35$0.40$0.05
2018Detailed filing. Detailed filing data is available for this year.$7.07$1.39$5.68$0.35$0.16$0.20
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.43$0.95$5.48$0.35$0.14$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.25$0.99$5.26$0.35$0.14$0.21
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.08$1.03$5.05$0.35$0.13$0.23
2014Detailed filing. Detailed filing data is available for this year.$5.93$1.06$4.87$0.35$0.06$0.29
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.67$1.10$4.57$0.19$0.11$0.08
2012Summary only. Only limited summary data is available for this year.$5.22$0.72$4.50$0.35$0.07$0.29
2011Summary only. Only limited summary data is available for this year.$4.97$0.75$4.21$0.35$0.09$0.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.73$0.78$3.95$0.07
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2018 filings • 501(c)2 • $5M-$10M nonprofits