Civic Intelligence

Liberty Academy

EIN 20-3757798 • 501(c)3 • Salem, UT

Profile

To manage, operate, guide, direct, and promote a public charter school funded by local, state, and federal sources.

1195 S Elk Ridge DriveSalem, UT 84653

www.libertyacademycs.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.94x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

90th percentile

1.71x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

31st percentile

-2.1%

Higher net margin than 31% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

32nd percentile

$83,173

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

25th percentile

-3.1%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

51st percentile

7.6%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$5,796,173

Down $184,889 (-3.1%) from 2015

Liabilities

Down

$5,444,358

Down $119,250 (-2.1%) from 2015

Net Assets

Down

$351,815

Down $65,639 (-16%) from 2015

Operations
Liabilities / Revenue90th percentileNet Margin31st percentile

Revenue

Up

$3,183,940

Up $225,503 (+7.6%) from 2015

Expenses

Up

$3,249,579

Up $258,079 (+8.6%) from 2015

Net Income

Down

-$65,639

Down $32,576 (-99%) from 2015

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $6,540,352Liabilities 2011: $6,246,124Net Assets 2011: $294,2282011Assets 2012: $6,991,213Liabilities 2012: $6,134,003Net Assets 2012: $857,2102012Assets 2013: $6,485,764Liabilities 2013: $6,028,827Net Assets 2013: $456,9372013Assets 2014: $6,069,091Liabilities 2014: $5,618,574Net Assets 2014: $450,5172014Assets 2015: $5,981,062Liabilities 2015: $5,563,608Net Assets 2015: $417,4542015Assets 2016: $5,796,173Liabilities 2016: $5,444,358Net Assets 2016: $351,8152016

Highlighted filing

2016

Assets$5,796,173
Liabilities$5,444,358
Net Assets$351,815
Open 2016 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $3,574,924Expenses 2011: $3,768,167Net Income 2011: -$193,2432011Expenses 2012: $2,912,5172012Expenses 2013: $3,108,9822013Revenue 2014: $2,769,188Expenses 2014: $2,775,608Net Income 2014: -$6,4202014Revenue 2015: $2,958,437Expenses 2015: $2,991,500Net Income 2015: -$33,0632015Revenue 2016: $3,183,940Expenses 2016: $3,249,579Net Income 2016: -$65,6392016

Highlighted filing

2016

Revenue$3,183,940
Expenses$3,249,579
Net Income-$65,639
Open 2016 Filing

Filings

Most recent year

2016 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$5,796,173
Liabilities
$5,444,358
Net assets
$351,815
Revenue
$3,183,940
Expenses
$3,249,579
Net income
-$65,639
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.80$5.44$0.35$3.18$3.25$0.07
2015Detailed filing. Detailed filing data is available for this year.$5.98$5.56$0.42$2.96$2.99$0.03
2014Detailed filing. Detailed filing data is available for this year.$6.07$5.62$0.45$2.77$2.78$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.49$6.03$0.46$3.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.99$6.13$0.86$2.91
2011Summary only. Only limited summary data is available for this year.$6.54$6.25$0.29$3.57$3.77$0.19
Latest Detailed Filing

The latest 2016 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 8, 2016
Return Version
2014v6.0
Gross Receipts
$2,958,437
Mission and Program Overview

Mission

To manage, operate, guide, direct, and promote a public charter school funded by local, state, and federal sources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,240,673$5,073,330▼ $167,343
Cash and Non-Interest-Bearing Accounts$271,434$393,486▲ $122,052
Investments in Publicly Traded Securities$281,394$254,159▼ $27,235
Savings and Temporary Cash Investments$101,244$57,954▼ $43,290
Pledges and Grants Receivable$5,874$21,541▲ $15,667
Prepaid Expenses and Deferred Charges-$20,394-
Accounts Receivable$665$1,165▲ $500
Total Assets$6,069,091$5,981,062▼ $88,029
Other Assets Total$167,807$159,033▼ $8,774
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,391,789$5,247,821▼ $143,968
Accounts Payable and Accrued Expenses$226,785$315,787▲ $89,002
Total Liabilities$5,618,574$5,563,608▼ $54,966
Net Assets / Fund Balance
Unrestricted Net Assets$450,517$417,454▼ $33,063
Total Net Assets Fund Balance$450,517$417,454▼ $33,063
Total Liabilities and Net Assets / Fund Balance$6,069,091$5,981,062▼ $88,029

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,145,384$911,959$5,057,343
Land$768,335-$768,335
Equipment$159,611$151,933$311,544
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleFull / Part TimeOtherTotal
Richard FillrupDirectorFT$76,550$76,550

Board Members and Trustees

NameTitle
Dave RumfieldBoard Member
Dee HendersonBoard Member
Gregg HuffBoard Member
Lemira WheelwrightBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
American Preparatory Schools INCMgmt Services11938 S LONE PEAK PARKWAY, Draper, UT 84020$297,720
Revenue and Support

Revenue Composition

Contributions and Grants
$2,926,075
Program Service Revenue
$19,145
Investment Income
$91
Other Revenue
$13,126
All Other Contributions
$16,313
Change in Net Assets
$-33,063

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,958,437
Total Revenue per Audited Statements
$2,958,437
Total Revenue per Form 990
$2,958,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,674,463
Other Expenses$1,317,037
Total Fundraising Expense$5,519
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,229,741$65,869-$1,295,610
Interest$263,466$19,541$539$283,546
Fees for Services Management$256,026$19,778-$275,804
Depreciation Depletion$191,800$13,137$363$205,300
Pension Plan Contributions$156,706--$156,706
Other Employee Benefits$108,206$19,261-$127,467
Payroll Taxes$94,680--$94,680
Occupancy$83,910$4,651-$88,561
Fees for Services Other$10,868$35,857$128$46,853
Other Expenses$39,471$5,648$4,489$39,471
Insurance$31,861--$31,861
Office Expenses$24,562--$24,562
Travel$21,871--$21,871
Conferences and Meetings$18,150--$18,150
Fees for Services Accounting-$12,500-$12,500
All Other Expenses$7,310$3,732-$11,042
Information Technology$3,106--$3,106
Advertising$78--$78
Total Functional Expenses$2,786,007$199,974$5,519$2,991,500

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,991,500
Total Expenses per Audited Statements$2,991,500
Total Expenses per Form 990$2,991,500
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“American preparatory schools, inc., an entity operating several public charter schools, performs management and financial functions.”

Form 990, Page 6, Part VI, Line 11B

“Reviewed during a board meeting prior to filing.”

Form 990, Page 6, Part VI, Line 15A

“Reviewed by management company and approved by board.”

Form 990, Page 6, Part VI, Line 15B

“Reviewed by management company and approved by board.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request at the school's main office.”

Filing and Contact Details

Filer

Filer Name
Liberty Academy
EIN
20-3757798
Phone
8014654434
Address
1195 S ELK RIDGE DRIVE, SALEM, UT 84653

Signing Officer

Name
Phil Collins
Title
Chief Financial Officer
Phone
8014654434
Signed
2016-01-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Fillrup
Formed
2006
Legal Domicile
Ut
Voting Board Members
4
Independent Board Members
4
Employees
57
Volunteers
50

Preparer

Firm
Squire & Company Pc
Address
1329 SOUTH 800 EAST, OREM, UT 84097-7737
Preparer
M Paul Winward CPA
Phone
8012256900
Raw XML Appendix391 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.

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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt07759
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0101244
IRS990/SavingsAndTempCashInvstGrp/EOYAmt057954
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt04145384
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0911959
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05057343
IRS990ScheduleD/EquipmentGrp/BookValueAmt0159611
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0151933
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0311544
IRS990ScheduleD/ExpensesSubtotalAmt02991500
IRS990ScheduleD/LandGrp/BookValueAmt0768335
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0768335
IRS990ScheduleD/RevenueSubtotalAmt02958437
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05073330
IRS990ScheduleD/TotalExpensesPerForm990Amt02991500
IRS990ScheduleD/TotalRevenuePerForm990Amt02958437
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02958437
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02991500
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THIS ORGANIZATION IS EXCUSED FROM FORMAL COMPLIANCE WITH REV. PROC. 75-50 AS LONG AS THE SCHOOL'S CHARTER AGREEMENT WITH THE STATE OF UTAH REMAINS IN EFFECT.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES STATE AND FEDERAL GRANTS TO OPERATE THE SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AMERICAN PREPARATORY SCHOOLS, INC., AN ENTITY OPERATING SEVERAL PUBLIC CHARTER SCHOOLS, PERFORMS MANAGEMENT AND FINANCIAL FUNCTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED DURING A BOARD MEETING PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY MANAGEMENT COMPANY AND APPROVED BY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REVIEWED BY MANAGEMENT COMPANY AND APPROVED BY BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE SCHOOL'S MAIN OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt05981062
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02926075
IRS990/TotalEmployeeCnt057
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05519
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0199974
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02786007
IRS990/TotalFunctionalExpensesGrp/TotalAmt02991500
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05618574
IRS990/TotalLiabilitiesEOYAmt05563608
IRS990/TotalLiabilitiesGrp/BOYAmt05618574
IRS990/TotalLiabilitiesGrp/EOYAmt05563608
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0450517
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0417454
IRS990/TotalOtherCompensationAmt09900
IRS990/TotalProgramServiceExpensesAmt02786007
IRS990/TotalProgramServiceRevenueAmt019145
IRS990/TotalRevenueGrp/ExclusionAmt091
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt032271
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02958437
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06069091
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05981062
IRS990/TotReportableCompRltdOrgAmt066650
IRS990/TravelGrp/ProgramServicesAmt021871
IRS990/TravelGrp/TotalAmt021871
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0450517
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0417454
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01195 SOUTH ELK RIDGE RD
IRS990/USAddress/CityNm0SALEM
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084653
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.LIBERTYACADEMYCS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PHIL COLLINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF FINANCIAL OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08014654434
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERTY ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0203757798
ReturnHeader/Filer/PhoneNum08014654434
ReturnHeader/Filer/USAddress/AddressLine1Txt01195 S ELK RIDGE DRIVE
ReturnHeader/Filer/USAddress/CityNm0SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084653
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870343246
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SQUIRE & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01329 SOUTH 800 EAST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OREM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0840977737
ReturnHeader/PreparerPersonGrp/PhoneNum08012256900
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0M PAUL WINWARD CPA
ReturnHeader/ReturnTs02016-01-29T13:04:43-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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