Civic Intelligence

Liberty Academy

990 • Fiscal year 2016 • EIN 20-3757798

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 20, 2017

Organization ProfileWWW.LIBERTYACADEMYCS.ORG
1195 S Elk Ridge DriveSalem, UT 84653

(801) 465-4434

Siviq Scores

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

Liabilities / Assets

90th percentile

0.94x

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

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

Liabilities / Revenue

86th percentile

1.71x

Higher debt load relative to revenue than 86% of similar nonprofits.

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

Net Margin

33rd percentile

-2.1%

Higher net margin than 33% of similar nonprofits.

2016 filings • 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.

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

Asset Growth

26th percentile

-3.1%

Faster asset growth than 26% of similar nonprofits.

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

Revenue Growth

63rd percentile

7.6%

Faster revenue growth than 63% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$5,796,173

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

Net Assets

Down

$351,815

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

Liabilities

Down

$5,444,358

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

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin33rd 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

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

$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 Growth63rd percentile

Revenue, expenses, and net income across loaded years, with this 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
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 20, 2017
Return Version
2015v3.0
Gross Receipts
$3,183,940
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$5,073,330$4,933,751▼ $139,579
Cash and Non-Interest-Bearing Accounts$393,486$324,441▼ $69,045
Investments in Publicly Traded Securities$254,159$281,494▲ $27,335
Pledges and Grants Receivable$21,541$86,208▲ $64,667
Prepaid Expenses and Deferred Charges$20,394--
Savings and Temporary Cash Investments$57,954$14,961▼ $42,993
Accounts Receivable$1,165$5,059▲ $3,894
Total Assets$5,981,062$5,796,173▼ $184,889
Other Assets Total$159,033$150,259▼ $8,774
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,247,821$5,095,877▼ $151,944
Accounts Payable and Accrued Expenses$315,787$348,481▲ $32,694
Total Liabilities$5,563,608$5,444,358▼ $119,250
Net Assets / Fund Balance
Unrestricted Net Assets$417,454$351,815▼ $65,639
Total Net Assets Fund Balance$417,454$351,815▼ $65,639
Total Liabilities and Net Assets / Fund Balance$5,981,062$5,796,173▼ $184,889

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,025,543$1,049,624$5,075,167
Land$768,335-$768,335
Equipment$139,873$213,577$353,450
Compensation and Service Providers
Top Officer Pay32nd percentile

Employees

NameTitleOtherTotal
Richard FillerupDirector$83,173$83,173

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
$3,131,173
Program Service Revenue
$27,467
Investment Income
$1,044
Other Revenue
$24,256
All Other Contributions
$11,127
Change in Net Assets
$-65,639

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,183,940
Total Revenue per Audited Statements
$3,183,940
Total Revenue per Form 990
$3,183,940
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,766,170
Other Expenses$1,483,409
Total Fundraising Expense$10,437
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,218,882$91,889-$1,310,771
Fees for Services Management$466,952$10,819-$477,771
Interest$257,677$20,385$924$278,986
Pension Plan Contributions$217,068--$217,068
Depreciation Depletion$193,324$14,119$640$208,083
Other Employee Benefits$104,162$31,924-$136,086
Payroll Taxes$102,245--$102,245
Occupancy$83,371--$83,371
Fees for Services Other$16,346$36,325$288$52,959
Other Expenses$49,771$6,681$8,585$49,771
Conferences and Meetings$23,336--$23,336
Office Expenses$19,374--$19,374
Insurance$17,082--$17,082
Travel$16,490--$16,490
Fees for Services Accounting-$13,000-$13,000
Information Technology$10,527--$10,527
All Other Expenses$7,066$2,735-$9,801
Fees for Services Legal-$2,324-$2,324
Total Functional Expenses$3,008,941$230,201$10,437$3,249,579

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,249,579
Total Expenses per Audited Statements$3,249,579
Total Expenses per Form 990$3,249,579
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
Richard Fillerup
Title
Director
Phone
8014229386
Signed
2017-01-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Fillerup
Formed
2006
Legal Domicile
Ut
Voting Board Members
4
Independent Board Members
4
Employees
104
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 Appendix390 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0315787
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0348481
IRS990/AccountsReceivableGrp/BOYAmt01165
IRS990/AccountsReceivableGrp/EOYAmt05059
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO MANAGE, OPERATE, GUIDE, DIRECT, AND PROMOTE A PUBLIC CHARTER SCHOOL FUNDED BY LOCAL, STATE, AND FEDERAL SOURCES.
IRS990/AllOtherContributionsAmt011127
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02735
IRS990/AllOtherExpensesGrp/ProgramServicesAmt07066
IRS990/AllOtherExpensesGrp/TotalAmt09801
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0PHIL COLLINS
IRS990/BooksInCareOfDetail/PhoneNum08014654434
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01195 S ELK RIDGE RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0SALEM
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0UT
IRS990/BooksInCareOfDetail/USAddress/ZIPCd084653
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0393486
IRS990/CashNonInterestBearingGrp/EOYAmt0324441
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt023336
IRS990/ConferencesMeetingsGrp/TotalAmt023336
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0297720
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt011938 S LONE PEAK PARKWAY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0DRAPER
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0UT
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd084020
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0AMERICAN PREPARATORY SCHOOLS INC
IRS990/ContractorCompensationGrp/ServicesDesc0MGMT SERVICES
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03131173
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01044
IRS990/CYOtherExpensesAmt01483409
IRS990/CYOtherRevenueAmt024256
IRS990/CYProgramServiceRevenueAmt027467
IRS990/CYRevenuesLessExpensesAmt0-65639
IRS990/CYSalariesCompEmpBnftPaidAmt01766170
IRS990/CYTotalExpensesAmt03249579
IRS990/CYTotalFundraisingExpenseAmt010437
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03183940
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/FundraisingAmt0640
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt014119
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0193324
IRS990/DepreciationDepletionGrp/TotalAmt0208083
IRS990/Desc0OPERATION OF ONE PUBLIC CHARTER SCHOOL FOR STUDENTS FROM KINDERGARTEN THROUGH TWELTH GRADE.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt0104
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02930991
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt013000
IRS990/FeesForServicesAccountingGrp/TotalAmt013000
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt02324
IRS990/FeesForServicesLegalGrp/TotalAmt02324
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt010819
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0466952
IRS990/FeesForServicesManagementGrp/TotalAmt0477771
IRS990/FeesForServicesOtherGrp/FundraisingAmt0288
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt036325
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt016346
IRS990/FeesForServicesOtherGrp/TotalAmt052959
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt414882
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVE RUMFIELD
IRS990/Form990PartVIISectionAGrp/PersonNm1DEE HENDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm2GREGG HUFF
IRS990/Form990PartVIISectionAGrp/PersonNm3LEMIRA WHEELWRIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm4RICHARD FILLERUP
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/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt468291
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02006
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GovernmentGrantsAmt03120046
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03183940
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt010527
IRS990/InformationTechnologyGrp/TotalAmt010527
IRS990/InsuranceGrp/ProgramServicesAmt017082
IRS990/InsuranceGrp/TotalAmt017082
IRS990/InterestGrp/FundraisingAmt0924
IRS990/InterestGrp/ManagementAndGeneralAmt020385
IRS990/InterestGrp/ProgramServicesAmt0257677
IRS990/InterestGrp/TotalAmt0278986
IRS990/InvestmentIncomeGrp/ExclusionAmt01044
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01044
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0254159
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0281494
IRS990/IRPDocumentCnt028
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01263201
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05073330
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04933751
IRS990/LandBldgEquipCostOrOtherBssAmt06196952
IRS990/LegalDomicileStateCd0UT
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO MANAGE, OPERATE, GUIDE, DIRECT, AND PROMOTE A PUBLIC CHARTER SCHOOL FUNDED BY LOCAL, STATE, AND FEDERAL SOURCES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt05247821
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05095877
IRS990/NetAssetsOrFundBalancesBOYAmt0417454
IRS990/NetAssetsOrFundBalancesEOYAmt0351815
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt083371
IRS990/OccupancyGrp/TotalAmt083371
IRS990/OfficeExpensesGrp/ProgramServicesAmt019374
IRS990/OfficeExpensesGrp/TotalAmt019374
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0159033
IRS990/OtherAssetsTotalGrp/EOYAmt0150259
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt031924
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0104162
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0136086
IRS990/OtherExpensesGrp/Desc0SUPPLIES & MATERIALS
IRS990/OtherExpensesGrp/Desc1FOOD
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3TEXTBOOKS & EQUIPMENT
IRS990/OtherExpensesGrp/FundraisingAmt08585
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06681
IRS990/OtherExpensesGrp/ProgramServicesAmt090930
IRS990/OtherExpensesGrp/ProgramServicesAmt162529
IRS990/OtherExpensesGrp/ProgramServicesAmt251809
IRS990/OtherExpensesGrp/ProgramServicesAmt349771
IRS990/OtherExpensesGrp/TotalAmt0106196
IRS990/OtherExpensesGrp/TotalAmt162529
IRS990/OtherExpensesGrp/TotalAmt251809
IRS990/OtherExpensesGrp/TotalAmt349771
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt024256
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt024256
IRS990/OtherRevenueTotalAmt024256
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt091889
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01218882
IRS990/OtherSalariesAndWagesGrp/TotalAmt01310771
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0102245
IRS990/PayrollTaxesGrp/TotalAmt0102245
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0217068
IRS990/PensionPlanContributionsGrp/TotalAmt0217068
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt021541
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt086208
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020394
IRS990/PrincipalOfficerNm0RICHARD FILLERUP
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT ACTIVITIES & FEES
IRS990/ProgramServiceRevenueGrp/Desc1FOOD SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt021015
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16452
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt021015
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16452
IRS990/ProgSrvcAccomActy2Grp/Desc0OPERATION OF A FOOD SERVICE PROGRAM FOR STUDENTS AND FACULTY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt077950
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt06452
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02926075
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt091
IRS990/PYOtherExpensesAmt01317037
IRS990/PYOtherRevenueAmt013126
IRS990/PYProgramServiceRevenueAmt019145
IRS990/PYRevenuesLessExpensesAmt0-33063
IRS990/PYSalariesCompEmpBnftPaidAmt01674463
IRS990/PYTotalExpensesAmt02991500
IRS990/PYTotalRevenueAmt02958437
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-65639
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt021015
IRS990/SavingsAndTempCashInvstGrp/BOYAmt057954
IRS990/SavingsAndTempCashInvstGrp/EOYAmt014961
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt04025543
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01049624
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05075167
IRS990ScheduleD/EquipmentGrp/BookValueAmt0139873
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0213577
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0353450
IRS990ScheduleD/ExpensesSubtotalAmt03249579
IRS990ScheduleD/LandGrp/BookValueAmt0768335
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0768335
IRS990ScheduleD/RevenueSubtotalAmt03183940
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04933751
IRS990ScheduleD/TotalExpensesPerForm990Amt03249579
IRS990ScheduleD/TotalRevenuePerForm990Amt03183940
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03183940
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03249579
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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05981062
IRS990/TotalAssetsEOYAmt05796173
IRS990/TotalAssetsGrp/BOYAmt05981062
IRS990/TotalAssetsGrp/EOYAmt05796173
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt03131173
IRS990/TotalEmployeeCnt0104
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010437
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0230201
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03008941
IRS990/TotalFunctionalExpensesGrp/TotalAmt03249579
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05563608
IRS990/TotalLiabilitiesEOYAmt05444358
IRS990/TotalLiabilitiesGrp/BOYAmt05563608
IRS990/TotalLiabilitiesGrp/EOYAmt05444358
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0417454
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0351815
IRS990/TotalOtherCompensationAmt014882
IRS990/TotalProgramServiceExpensesAmt03008941
IRS990/TotalProgramServiceRevenueAmt027467
IRS990/TotalRevenueGrp/ExclusionAmt01044
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt051723
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03183940
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05981062
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05796173
IRS990/TotReportableCompRltdOrgAmt068291
IRS990/TravelGrp/ProgramServicesAmt016490
IRS990/TravelGrp/TotalAmt016490
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0417454
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0351815
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD FILLERUP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08014229386
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-20
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/PreparationDt02017-01-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0M PAUL WINWARD CPA
ReturnHeader/ReturnTs02017-01-19T12:11:24-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

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
2016Detailed filing. Detailed filing data is available for this year.$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