Civic Intelligence

Liberty School Inc

EIN 20-8600388 • 501(c)3 • Durango, CO

Profile

To provide individualized, dynamic education for dyslexic and/or academically gifted students.

3107 Western AveDurango, CO 81301

www.thelibertyschool.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.36x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

91st percentile

1.57x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

30th percentile

-4.0%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

32nd percentile

-1.7%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

55th percentile

9.7%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$3,759,089

Down $114,452 (-3.0%) from 2024

Liabilities

Down

$1,345,694

Down $80,334 (-5.6%) from 2024

Net Assets

Down

$2,413,395

Down $34,118 (-1.4%) from 2024

Operations
Liabilities / Revenue91st percentileNet Margin30th percentile

Revenue

Up

$856,854

Up $27,968 (+3.4%) from 2024

Expenses

Up

$890,972

Up $55,579 (+6.7%) from 2024

Net Income

Down

-$34,118

Down $27,611 (-424%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $105,840Liabilities 2011: $56,151Net Assets 2011: $49,6892011Assets 2012: $173,884Liabilities 2012: $67,156Net Assets 2012: $106,7282012Assets 2013: $245,039Liabilities 2013: $67,590Net Assets 2013: $177,4492013Assets 2014: $257,825Liabilities 2014: $63,889Net Assets 2014: $193,9362014Assets 2015: $285,907Liabilities 2015: $76,294Net Assets 2015: $209,6132015Assets 2016: $482,121Liabilities 2016: $91,403Net Assets 2016: $390,7182016Assets 2017: $2,016,829Liabilities 2017: $22,352Net Assets 2017: $1,994,4772017Assets 2018: $3,785,604Liabilities 2018: $1,161,118Net Assets 2018: $2,624,4862018Assets 2019: $4,152,764Liabilities 2019: $1,625,193Net Assets 2019: $2,527,5712019Assets 2020: $4,218,536Liabilities 2020: $1,642,257Net Assets 2020: $2,576,2792020Assets 2021: $4,111,678Liabilities 2021: $1,604,292Net Assets 2021: $2,507,3862021Assets 2022: $3,990,304Liabilities 2022: $1,496,986Net Assets 2022: $2,493,3182022Assets 2023: $3,891,823Liabilities 2023: $1,437,803Net Assets 2023: $2,454,0202023Assets 2024: $3,873,541Liabilities 2024: $1,426,028Net Assets 2024: $2,447,5132024Assets 2025: $3,759,089Liabilities 2025: $1,345,694Net Assets 2025: $2,413,3952025

Highlighted filing

2025

Assets$3,759,089
Liabilities$1,345,694
Net Assets$2,413,395
Open 2025 Filing

Operations Trend

Revenue Growth55th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $303,612Expenses 2011: $309,681Net Income 2011: -$6,0692011Revenue 2012: $383,733Expenses 2012: $326,694Net Income 2012: $57,0392012Revenue 2013: $467,105Expenses 2013: $396,384Net Income 2013: $70,7212013Revenue 2014: $420,442Expenses 2014: $403,955Net Income 2014: $16,4872014Revenue 2015: $416,012Expenses 2015: $400,335Net Income 2015: $15,6772015Revenue 2016: $716,150Expenses 2016: $535,045Net Income 2016: $181,1052016Revenue 2017: $2,048,737Expenses 2017: $444,978Net Income 2017: $1,603,7592017Revenue 2018: $1,145,830Expenses 2018: $520,737Net Income 2018: $625,0932018Revenue 2019: $582,906Expenses 2019: $679,821Net Income 2019: -$96,9152019Revenue 2020: $756,884Expenses 2020: $708,176Net Income 2020: $48,7082020Revenue 2021: $644,044Expenses 2021: $712,937Net Income 2021: -$68,8932021Revenue 2022: $774,840Expenses 2022: $788,908Net Income 2022: -$14,0682022Revenue 2023: $711,640Expenses 2023: $750,938Net Income 2023: -$39,2982023Revenue 2024: $828,886Expenses 2024: $835,393Net Income 2024: -$6,5072024Revenue 2025: $856,854Expenses 2025: $890,972Net Income 2025: -$34,1182025

Highlighted filing

2025

Revenue$856,854
Expenses$890,972
Net Income-$34,118
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,759,089
Liabilities
$1,345,694
Net assets
$2,413,395
Revenue
$856,854
Expenses
$890,972
Net income
-$34,118
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.76$1.35$2.41$0.86$0.89$0.03
2024Detailed filing. Detailed filing data is available for this year.$3.87$1.43$2.45$0.83$0.84$0.01
2023Detailed filing. Detailed filing data is available for this year.$3.89$1.44$2.45$0.71$0.75$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.99$1.50$2.49$0.77$0.79$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.11$1.60$2.51$0.64$0.71$0.07
2020Detailed filing. Detailed filing data is available for this year.$4.22$1.64$2.58$0.76$0.71$0.05
2019Detailed filing. Detailed filing data is available for this year.$4.15$1.63$2.53$0.58$0.68$0.10
2018Detailed filing. Detailed filing data is available for this year.$3.79$1.16$2.62$1.15$0.52$0.63
2017Detailed filing. Detailed filing data is available for this year.$2.02$0.02$1.99$2.05$0.44$1.60
2016Detailed filing. Detailed filing data is available for this year.$0.48$0.09$0.39$0.72$0.54$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.29$0.08$0.21$0.42$0.40$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.26$0.06$0.19$0.42$0.40$0.02
2013Summary only. Only limited summary data is available for this year.$0.25$0.07$0.18$0.47$0.40$0.07
2012Summary only. Only limited summary data is available for this year.$0.17$0.07$0.11$0.38$0.33$0.06
2011Summary only. Only limited summary data is available for this year.$0.11$0.06$0.05$0.30$0.31$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 4, 2025
Return Version
2024v5.2
Gross Receipts
$858,239
Mission and Program Overview

Mission

The Liberty School is an independent school serving dyslexic intellectually gifted, and twice exceptional students in grades one through eight.

To provide individualized, dynamic education for dyslexic, academically gifted, and twice-exceptional (both dyslexic and gifted) students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,476,966$3,408,852▼ $68,114
Savings and Temporary Cash Investments$269,494$259,845▼ $9,649
Investments in Publicly Traded Securities-$53,957-
Cash and Non-Interest-Bearing Accounts$113,874$24,879▼ $88,995
Accounts Receivable$10,377$7,569▼ $2,808
Prepaid Expenses and Deferred Charges$2,830$3,987▲ $1,157
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,873,541$3,759,089▼ $114,452
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,373,719$1,329,846▼ $43,873
Deferred Revenue$47,367--
Accounts Payable and Accrued Expenses$4,942$15,848▲ $10,906
Total Liabilities$1,426,028$1,345,694▼ $80,334
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,447,513$2,400,844▼ $46,669
Net Assets With Donor Restrictions-$12,551-
Total Net Assets Fund Balance$2,447,513$2,413,395▼ $34,118
Total Liabilities and Net Assets / Fund Balance$3,873,541$3,759,089▼ $114,452

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,506,472$521,831$3,028,303
Land$880,000-$880,000
Equipment$22,380$29,819$52,199
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Douglas C HolmenHead of SchoolFT$36,620$36,620

Board Members and Trustees

NameTitle
Marcie BidwellChair
Joe LloydDirector
Pat HartmanDirector
Vic KostainsekDirector
Kathleen GoodmanParent Rep
Joachim FischerSecretary
Roger PtolemyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$112,244
Program Service Revenue
$714,312
Investment Income
$11,392
Other Revenue
$18,906
All Other Contributions
$112,244
Change in Net Assets
$-34,118

Audited Revenue Reconciliation

Revenue per Audited Statements
$858,239
Revenue Not Reported on Financial Statements
$-1,385
Revenue Not Reported on Form 990
$-48,989
Other Revenue Adjustments
$-1,385
Total Revenue per Audited Statements
$809,250
Total Revenue per Form 990
$856,854
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$578,956
Other Expenses$254,844
Grants and Similar Amounts Paid$56,743
Total Fundraising Expense$28,172
Professional Fundraising Fees$429

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$409,035$67,158$16,031$492,224
Depreciation Depletion$67,419$7,839$3,136$78,394
Grants to Domestic Individuals$56,743--$56,743
Payroll Taxes$41,674$6,745$1,693$50,112
Interest$35,295$4,104$1,642$41,041
Current Officers, Directors, Trustees, and Key Employees$30,761$4,028$1,831$36,620
Fees for Services Other$19,569$5,875$1,677$27,121
Occupancy$13,484$1,568$627$15,679
All Other Expenses$13,852$756$256$14,864
Fees for Services Accounting-$14,460-$14,460
Insurance$8,251$959$384$9,594
Other Expenses$5,043$1,491$466$6,534
Fees for Services Legal-$3,625-$3,625
Advertising-$2,355-$2,355
Fees for Services Professional Fundraising--$429$429
Office Expenses-$291-$291
Travel$216--$216
Total Functional Expenses$729,176$133,624$28,172$890,972

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$890,972
Total Expenses per Audited Statements$843,368
Expenses per Audited Statements$834,229
Expenses Not Reported on Financial Statements$56,743
Other Expense Adjustments$56,743
Expenses Not Reported on Form 990$9,139
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,473
Fundraising Direct Expenses$1,385
Professional Fundraising Fees$429

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$19,473$19,473$1,385$18,088
Total Events$19,473$19,473$1,385$18,088
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Approximately a week prior to filing the Form 990, a draft in PDF format is sent to all board members for review. Comments and corrections are strongly encouraged.”

Form 990, Part VI, Section B, Line 12C

“The policy requires officers, directors, and key employees to annually disclose interests that could give rise to conflicts. The policy and disclosure form are distributed and collected annually, and individuals are required to update the disclosure form throughout the year in the event that potential conflicts arise. Potential conflicts of interest are reviewed by the Board of Directors.”

Form 990, Part VI, Section B, Line 15A

“The Board of Directors reviews and approves the Head of School's annual salary, with no participation by the Head of School or other interested persons. The Head of School salary is established using comparable data for similar qualified persons in functionally comparable positions at similar nonprofits; consideration of roles and responsibilities of the Head of School; and cost of living data. Comparable market data is obtained from salary surveys and Form 990s filed by comparable not-for-profit organizations. Discussions and decisions regarding the compensation are documented in the Board meeting minutes.”

Form 990, Part VI, Section B, Line 15B

“A line item budget is approved by the Board of Directors annually. The Board approves the overall salaries and benefits expenses. Discussions and decisions regarding the budget are documented in Board meeting minutes. The Head of School reviews and approves the salaries of other officers or key employees, with no participation by the interested person, in accordance with the annual budget approved by the Board. The Head of School establishes salaries using comparable date for similarly qualified persons in functionally comparable positions at similar nonprofits; consideration of roles and responsibilities of the officer or key employee; and cost of living data. Comparable market data is obtained from salary surveys and Form 990s filed by comparable not-for-profit organizations.”

Form 990, Part VI, Section C, Line 19

“We consider requests on a case-by-case basis.”

Filing and Contact Details

Filer

Filer Name
Liberty School Inc
EIN
20-8600388
Phone
9703854834
Address
3107 Western Ave, Durango, CO 81301

Signing Officer

Name
Joe Lloyd
Title
Current Chair
Signed
2025-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Lloyd
Formed
2007
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
23
Volunteers
564

Preparer

Firm
Janice Moen CPA
Address
12 Vista Drive, Hooksett, NH 03106
Preparer
Janice Moen CPA
Phone
5052502231
Supplemental Narrative

Additional Explanations

Form 990 Part I Line 6

“Volunteers provide assistance in the following areas: fundraising, facility maintenance, field trips, office assistance, guest speakers, and technology support. In addition, members of the Board of Directors serve in a volunteer capacity.”

Financial Statement Notes

Part X : FIN48 Footnote

“The Liberty School is exempt from income tax as provided under Section 501(c)(3) of the Internal Revenue Code, except on net income derived from unrelated business activities. The School adopted accounting requirements that prescribe when to recognize and how to measure the financial statement effects of income tax positions taken or expected to be taken on its income tax returns, including the position that the School continues to qualify to be treated as a tax-exempt organization for both federal and state income tax purposes. These rules require management to evaluate the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained. Based on that evaluation, if it were more than 50% probable that a material amount of income tax would be imposed at the entity level upon examination by the relevant taxing authorities, a liability would be recognized in the accompanying balance sheet along with any interest and penalties that would result from that assessment. Based on the results of managements evaluation, the requirements did not have a material effect on the School's financial statements. Consequently, no liability is recognized in the accompanying statement of financial position for uncertain income tax positions. The School's federal returns (Form 990 and 990-T) are subject to examination by the Internal Revenue Service generally for three years after they are filed. Should any penalties and interest be incurred, they would be recognized as management and general expenses.”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Event expenses netted against revenue $1385”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Scholarships netted against FS revenue $56743”

Raw XML AppendixShowing 400 of 513 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04942
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt015848
IRS990/AccountsReceivableGrp/BOYAmt010377
IRS990/AccountsReceivableGrp/EOYAmt07569
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To provide individualized, dynamic education for dyslexic, academically gifted, and twice-exceptional (both dyslexic and gifted) students.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt02355
IRS990/AdvertisingGrp/TotalAmt02355
IRS990/AllOtherContributionsAmt0112244
IRS990/AllOtherExpensesGrp/FundraisingAmt0256
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0756
IRS990/AllOtherExpensesGrp/ProgramServicesAmt013852
IRS990/AllOtherExpensesGrp/TotalAmt014864
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Bonnie Rozean
IRS990/BooksInCareOfDetail/PhoneNum09703854834
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03107 Western Ave
IRS990/BooksInCareOfDetail/USAddress/CityNm0Durango
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd081301
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0113874
IRS990/CashNonInterestBearingGrp/EOYAmt024879
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt01831
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt04028
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt030761
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt036620
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0112244
IRS990/CYGrantsAndSimilarPaidAmt056743
IRS990/CYInvestmentIncomeAmt011392
IRS990/CYOtherExpensesAmt0254844
IRS990/CYOtherRevenueAmt018906
IRS990/CYProgramServiceRevenueAmt0714312
IRS990/CYRevenuesLessExpensesAmt0-34118
IRS990/CYSalariesCompEmpBnftPaidAmt0578956
IRS990/CYTotalExpensesAmt0890972
IRS990/CYTotalFundraisingExpenseAmt028172
IRS990/CYTotalProfFndrsngExpnsAmt0429
IRS990/CYTotalRevenueAmt0856854
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt047367
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt03136
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt07839
IRS990/DepreciationDepletionGrp/ProgramServicesAmt067419
IRS990/DepreciationDepletionGrp/TotalAmt078394
IRS990/Desc0Liberty School is a fully accredited organization serving the southwest region of Colorado, educating dyslexic, and gifted-dyslexic students in grades one through eight using a highly individualized approach and one-on-one Orton-Gillingham language tutoring. In addition, teacher trainings and screening evaluations are provided to the community at reduced or free rates, as well as educational presentations and dyslexia simulations to help raise awareness. For the 2024-2025 school year, Liberty served thirty-seven students. Liberty held its second annual golf tournament as a fundraiser and to honor the passing of our Board president. Liberty was nominated as a Top 5 non-profit by the Durango Chamber of Commerce, we brought two new language tutors onboard, and we also reorganized our administrative structure as we brought aboard a skilled Family and Operations Coordinator to increase our efficiency.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt012551
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt023
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0729176
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt014460
IRS990/FeesForServicesAccountingGrp/TotalAmt014460
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03625
IRS990/FeesForServicesLegalGrp/TotalAmt03625
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt01677
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt05875
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt019569
IRS990/FeesForServicesOtherGrp/TotalAmt027121
IRS990/FeesForServicesProfFundraising/FundraisingAmt0429
IRS990/FeesForServicesProfFundraising/TotalAmt0429
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt26.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt78.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Douglas C Holmen
IRS990/Form990PartVIISectionAGrp/PersonNm1Marcie Bidwell
IRS990/Form990PartVIISectionAGrp/PersonNm2Roger Ptolemy
IRS990/Form990PartVIISectionAGrp/PersonNm3Joachim Fischer
IRS990/Form990PartVIISectionAGrp/PersonNm4Pat Hartman
IRS990/Form990PartVIISectionAGrp/PersonNm5Vic Kostainsek
IRS990/Form990PartVIISectionAGrp/PersonNm6Joe Lloyd
IRS990/Form990PartVIISectionAGrp/PersonNm7Kathleen Goodman
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt036620
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Head of School
IRS990/Form990PartVIISectionAGrp/TitleTxt1Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Parent Rep
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02007
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingDirectExpensesAmt01385
IRS990/FundraisingGrossIncomeAmt019473
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt056743
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt056743
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt056743
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0858239
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt0384
IRS990/InsuranceGrp/ManagementAndGeneralAmt0959
IRS990/InsuranceGrp/ProgramServicesAmt08251
IRS990/InsuranceGrp/TotalAmt09594
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt01642
IRS990/InterestGrp/ManagementAndGeneralAmt04104
IRS990/InterestGrp/ProgramServicesAmt035295
IRS990/InterestGrp/TotalAmt041041
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt011392
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011392
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt053957
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0551650
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03476966
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03408852
IRS990/LandBldgEquipCostOrOtherBssAmt03960502
IRS990/LegalDomicileStateCd0CO
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide individualized, dynamic education for dyslexic, academically gifted, and twice-exceptional (both dyslexic and gifted) students.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01373719
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01329846
IRS990/NetAssetsOrFundBalancesBOYAmt02447513
IRS990/NetAssetsOrFundBalancesEOYAmt02413395
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt018088
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt018088
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02447513
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02400844
IRS990/NoncashContributionsAmt01903
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt0627
IRS990/OccupancyGrp/ManagementAndGeneralAmt01568
IRS990/OccupancyGrp/ProgramServicesAmt013484
IRS990/OccupancyGrp/TotalAmt015679
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0291
IRS990/OfficeExpensesGrp/TotalAmt0291
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Repair and maintenance
IRS990/OtherExpensesGrp/Desc2Furniture & equipment
IRS990/OtherExpensesGrp/Desc3Dues
IRS990/OtherExpensesGrp/FundraisingAmt0466
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06756
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13914
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21700
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31491
IRS990/OtherExpensesGrp/ProgramServicesAmt011291
IRS990/OtherExpensesGrp/ProgramServicesAmt110011
IRS990/OtherExpensesGrp/ProgramServicesAmt26532
IRS990/OtherExpensesGrp/ProgramServicesAmt35043
IRS990/OtherExpensesGrp/TotalAmt018047
IRS990/OtherExpensesGrp/TotalAmt114391
IRS990/OtherExpensesGrp/TotalAmt28232
IRS990/OtherExpensesGrp/TotalAmt36534
IRS990/OtherRevenueMiscGrp/BusinessCd0611600
IRS990/OtherRevenueMiscGrp/Desc0Credit card points redeemed
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0818
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0818
IRS990/OtherRevenueTotalAmt0818
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt016031
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt067158
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0409035
IRS990/OtherSalariesAndWagesGrp/TotalAmt0492224
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01693
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06745
IRS990/PayrollTaxesGrp/ProgramServicesAmt041674
IRS990/PayrollTaxesGrp/TotalAmt050112
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02830
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03987
IRS990/PrincipalOfficerNm0Joe Lloyd
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0Other fees for service
IRS990/ProgramServiceRevenueGrp/Desc1Tuition and fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09150
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1705162
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1705162
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0172037
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt064500
IRS990/PYInvestmentIncomeAmt011286
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0250378
IRS990/PYOtherRevenueAmt0533
IRS990/PYProgramServiceRevenueAmt0645030
IRS990/PYRevenuesLessExpensesAmt0-6507
IRS990/PYSalariesCompEmpBnftPaidAmt0519612
IRS990/PYTotalExpensesAmt0835393
IRS990/PYTotalProfFndrsngExpnsAmt0903
IRS990/PYTotalRevenueAmt0828886
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-34118
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0714312
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0269494
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0259845
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt02506472
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0521831
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03028303
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt07754
IRS990ScheduleD/DonatedServicesUseFcltsAmt07754
IRS990ScheduleD/EquipmentGrp/BookValueAmt022380
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029819
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt052199
IRS990ScheduleD/ExpensesNotReportedAmt09139
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt056743
IRS990ScheduleD/ExpensesSubtotalAmt0834229
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0880000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0880000
IRS990ScheduleD/OtherExpensesIncludedAmt01385
IRS990ScheduleD/OtherExpensesNotIncludedAmt056743
IRS990ScheduleD/OtherRevenueAmt0-56743
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-1385
IRS990ScheduleD/RevenueNotReportedAmt0-48989
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-1385
IRS990ScheduleD/RevenueSubtotalAmt0858239
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Liberty School is exempt from income tax as provided under Section 501(c)(3) of the Internal Revenue Code, except on net income derived from unrelated business activities. The School adopted accounting requirements that prescribe when to recognize and how to measure the financial statement effects of income tax positions taken or expected to be taken on its income tax returns, including the position that the School continues to qualify to be treated as a tax-exempt organization for both federal and state income tax purposes. These rules require management to evaluate the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained. Based on that evaluation, if it were more than 50% probable that a material amount of income tax would be imposed at the entity level upon examination by the relevant taxing authorities, a liability would be recognized in the accompanying balance sheet along with any interest and penalties that would result from that assessment. Based on the results of managements evaluation, the requirements did not have a material effect on the School's financial statements. Consequently, no liability is recognized in the accompanying statement of financial position for uncertain income tax positions. The School's federal returns (Form 990 and 990-T) are subject to examination by the Internal Revenue Service generally for three years after they are filed. Should any penalties and interest be incurred, they would be recognized as management and general expenses.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Event expenses netted against revenue $1385
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Scholarships netted against FS revenue $56743
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03408852
IRS990ScheduleD/TotalExpensesPerForm990Amt0890972
IRS990ScheduleD/TotalRevenuePerForm990Amt0856854
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0809250
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0843368
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The nondiscrimination policy is available upon request from the office of the Administrative Director. The policy accompanies grant requests.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained

Document Assets

No mirrored PDF or thumbnail assets are attached yet.