Liberty Academy

990 • Fiscal year 2013 • EIN 20-3757798

Jul 01, 2012 to Jun 30, 2013 • Filed on Feb 14, 2014

Organization Profile WWW.LIBERTYACADEMYCS.ORG

1195 S Elk Ridge Drive84653

Siviq Scores

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

0.93x

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

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2013

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2013

No value available

This filing does not contain officer compensation rows.

Source year 2013

-7.2%

Faster asset growth than 13% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

No value available

No valid filing value is available for this score.

Balance Sheet

Liabilities / Assets90th percentile

Assets

Down

$6,485,764

Down $505,449 (-7.2%) from 2012

Net Assets

Down

$456,937

Down $400,273 (-47%) from 2012

Liabilities

Down

$6,028,827

Down $105,176 (-1.7%) from 2012

Revenue And Expenses

Liabilities / RevenueScore unavailable Net MarginScore unavailable

Revenue

No earlier filing loaded for comparison.

Expenses

$3,108,982

Up $196,465 (+6.7%) from 2012

Net Income

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

Highlighted filing

2013

Assets$6,485,764

Liabilities$6,028,827

Net Assets$456,937

Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

Highlighted filing

2013

Revenue-

Expenses$3,108,982

Net Income-

Open 2013 Filing

Jump To

Filing Snapshot

Filing Period: Jul 1, 2012 to Jun 30, 2013
Signed: Feb 14, 2014
Return Version: 2012v2.3
Gross Receipts: $2,722,049

Mission and Program Overview

Mission

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

Major Activities

Activity 2: Operation of a food service program for students and faculty.

Filing and Contact Details

Filer

EIN: 20-3757798

Raw XML AppendixShowing 400 of 416 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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IRS990ScheduleE/Form990ScheduleEPartII/Explanation	0	THIS ORGANIZATION IS EXCUSED FROM FORMAL COMPLIANCE WITH REV PROC 7550 AS LONG AS THE SCHOOLS CHARTER AGREEMENT WITH THE STATE OF UTAH REMAINS IN EFFECT
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IRS990ScheduleL/Form990ScheduleLPartIV/NameOfInterestedPerson/NameBusiness/BusinessNameLine1	0	LIBERTY EDUCATIONAL SERVICES LLC
IRS990ScheduleL/Form990ScheduleLPartIV/NameOfInterestedPerson/NameBusiness/BusinessNameLine1	1	PRESIDENTIAL GROUNDS LLC
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IRS990ScheduleO/GeneralExplanation/Explanation	0	MANAGEMENT AND FINANCIAL DUTIES HAD EEN DELEGATED TO HARMONY EDUCATION SERVICES IN THE PAST. DURING 2013, THE SCHOOL CONTRACTED WITH RED APPLE TO PERFORM THESE DUTIES. THIS FUNCTION IS NOW PROVIDED BY AMERICAN PREPARATORY SCHOOLS, INC., AN ENTITY OPERATING SEVERAL PUBLIC CHARTER SCHOOLS.
IRS990ScheduleO/GeneralExplanation/Explanation	1	REVIEWED DURING A BOARD MEETING PRIOR TO FILING.
IRS990ScheduleO/GeneralExplanation/Explanation	2	THE BOARD REVIEWS AND APPROVES PAY SCALES AND PAY RATES ANNUALLY USING THE ALPINE SCHOOL DISTRICT'S STEP AND LANE SYSTEM.
IRS990ScheduleO/GeneralExplanation/Explanation	3	THE BOARD REVIEWS AND APPROVES PAY SCALES AND PAY RATES ANNUALLY USING THE ALPINE SCHOOL DISTRICT'S STEP AND LANE SYSTEM.
IRS990ScheduleO/GeneralExplanation/Explanation	4	GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE SCHOOL'S MAIN OFFICE.
IRS990ScheduleO/GeneralExplanation/Identifier	0	MANAGEMENT DELEGATED
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IRS990ScheduleO/GeneralExplanation/Identifier	2	COMPENSATION PROCESS FOR TOP OFFICIAL
IRS990ScheduleO/GeneralExplanation/Identifier	3	COMPENSATION PROCESS FOR OFFICERS
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IRS990/Travel/ProgramServices	0	19737
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IRS990/TypeOfOrganizationCorporation	0	X
IRS990/UnrelatedBusinessIncome	0	false
IRS990/UnrestrictedNetAssets/BOY	0	857210
IRS990/UnrestrictedNetAssets/EOY	0	456937
IRS990/UponRequest	0	X
IRS990/WebSite	0	WWW.LIBERTYACADEMYCS.ORG
IRS990/WhistleblowerPolicy	0	false
IRS990/YearFormation	0	2006
ReturnHeader/BuildTS	0	2015-11-30 17:44:51Z
ReturnHeader/Filer/EIN	0	203757798
ReturnHeader/Filer/Name/BusinessNameLine1	0	LIBERTY ACADEMY
ReturnHeader/Filer/NameControl	0	LIBE
ReturnHeader/Filer/Phone	0	8014654434
ReturnHeader/Filer/USAddress/AddressLine1	0	1195 S ELK RIDGE DRIVE
ReturnHeader/Filer/USAddress/City	0	SALEM
ReturnHeader/Filer/USAddress/State	0	UT
ReturnHeader/Filer/USAddress/ZIPCode	0	84653
ReturnHeader/Officer/AuthorizeThirdParty	0	true
ReturnHeader/Officer/DateSigned	0	2014-02-14

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing

Assets: $6,485,764
Liabilities: $6,028,827
Net assets: $456,937
Revenue: -
Expenses: $3,108,982
Net income: -

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net 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