Civic Intelligence

Liberty and Law Institute Inc

EIN 27-0183060 • 501(c)3 • Raleigh, NC

Profile

Instruct students about us constitution

3948 Browning Place Suite 110Raleigh, NC 27609

n/A

Siviq Scores

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

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

NTEE B90 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

NTEE B90 • <$500k nonprofits • Source year 2018

Net Margin

17th percentile

-21%

Higher net margin than 17% of similar nonprofits.

NTEE B90 • <$500k nonprofits • Source year 2018

Top Officer Pay

82nd percentile

$3,600

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 69.2% of source-year revenue.

NTEE B90 • <$500k nonprofits • Source year 2018

Asset Growth

39th percentile

-6.5%

Faster asset growth than 39% of similar nonprofits.

NTEE B90 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

22nd percentile

-36%

Faster revenue growth than 22% of similar nonprofits.

NTEE B90 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$18,392

Down $1,277 (-6.5%) from 2017

Liabilities

Down

$138

Down $202 (-59%) from 2017

Net Assets

Down

$18,254

Down $1,075 (-5.6%) from 2017

Operations
Liabilities / Revenue72nd percentileNet Margin17th percentile

Revenue

Down

$5,200

Down $2,900 (-36%) from 2017

Expenses

Up

$6,275

Up $264 (+4.4%) from 2017

Net Income

Down

-$1,075

Down $3,164 (-151%) from 2017

Trend Graphs

Balance Sheet Trend

Asset Growth39th percentile

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

$20K$15K$10K$5.0K$0Assets 2015: $15,260Liabilities 2015: $243Net Assets 2015: $15,0172015Assets 2016: $17,378Liabilities 2016: $138Net Assets 2016: $17,2402016Assets 2017: $19,669Liabilities 2017: $340Net Assets 2017: $19,3292017Assets 2018: $18,392Liabilities 2018: $138Net Assets 2018: $18,2542018

Highlighted filing

2018

Assets$18,392
Liabilities$138
Net Assets$18,254
Open 2018 Filing

Operations Trend

Revenue Growth22nd percentile

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

$10K$5.0K$0-$5.0KRevenue 2015: $8,608Expenses 2015: $8,352Net Income 2015: $2562015Revenue 2016: $8,350Expenses 2016: $6,127Net Income 2016: $2,2232016Revenue 2017: $8,100Expenses 2017: $6,011Net Income 2017: $2,0892017Revenue 2018: $5,200Expenses 2018: $6,275Net Income 2018: -$1,0752018

Highlighted filing

2018

Revenue$5,200
Expenses$6,275
Net Income-$1,075
Open 2018 Filing

Filings

Most recent year

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

Open filing
Assets
$18,392
Liabilities
$138
Net assets
$18,254
Revenue
$5,200
Expenses
$6,275
Net income
-$1,075
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$18.4$0.14$18.3$5.20$6.28$1.08
2017Detailed filing. Detailed filing data is available for this year.$19.7$0.34$19.3$8.10$6.01$2.09
2016Detailed filing. Detailed filing data is available for this year.$17.4$0.14$17.2$8.35$6.13$2.22
2015Detailed filing. Detailed filing data is available for this year.$15.3$0.24$15.0$8.61$8.35$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Feb 26, 2019
Return Version
2018v3.1
Gross Receipts
$5,200
Mission and Program Overview

Mission

Instruct students about us constitution

To instruct students about the us constitution

Program Services

DescriptionGrantsExpenses
INSTRUCTION PROVIDED TO SCHOOL STUDENTS ABOUT THE US CONSTITUTION-$6,275
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT SKIVERPresidentPT$3,600-$3,600
D VICTOR EDWARDSTreasurer-$0--
HENRY KOPFSecretary-$0--
DONNA MOSSDirector-$0--
MARY JOYCE CABLEDirector-$0--
MATT SEGALDirector-$0--
JOHN BODEDirector-$0--
Filing and Contact Details

Filer

Filer Name
Liberty and Law Institute Inc
EIN
27-0183060
Phone
9197829000
Address
3948 BROWNING PLACE SUITE 110, RALEIGH, NC 27609

Signing Officer

Name
Robert Skiver
Title
President
Phone
9197829000
Signed
2019-02-26
Discuss with paid preparer
Yes

Preparer

Firm
D Victor Edwards CPA Pllc
Address
3948 BROWNING PL STE 110, RALEIGH, NC 27609-6512
Preparer
Donald Victor Edwards
Phone
9197829000
Supplemental Narrative

Additional Explanations

Form 990-ez, Part II, Line 26

“Payroll liabilities 340 138”

Raw XML Appendix145 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0D VICTOR EDWARDS CPA
IRS990EZ/BooksInCareOfDetail/PhoneNum09197829000
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03948 BROWNING PLACE SUITE 110
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0RALEIGH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd027609
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt019669
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018392
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt05200
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-1075
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02602
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt019669
IRS990EZ/Form990TotalAssetsGrp/EOYAmt018392
IRS990EZ/GrossReceiptsAmt05200
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt019329
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018254
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt019329
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018254
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt03600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROBERT SKIVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1D VICTOR EDWARDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HENRY KOPF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DONNA MOSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARY JOYCE CABLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MATT SEGAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JOHN BODE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO INSTRUCT STUDENTS ABOUT THE US CONSTITUTION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0INSTRUCTION PROVIDED TO SCHOOL STUDENTS ABOUT THE US CONSTITUTION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt06275
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt03673
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0340
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0138
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt06275
IRS990EZ/TotalProgramServiceExpensesAmt06275
IRS990EZ/TotalRevenueAmt05200
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt05200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt08100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08350
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt08550
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt08350
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt038550
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt038550
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt05200
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt08100
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt08350
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt08550
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt08350
IRS990ScheduleA/Total509Grp/TotalAmt038550
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt05200
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt08100
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt08350
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt08550
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt08350
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt038550
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PAYROLL LIABILITIES 340 138
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT SKIVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09197829000
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERTY AND LAW INSTITUTE INC
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0270183060
ReturnHeader/Filer/PhoneNum09197829000
ReturnHeader/Filer/USAddress/AddressLine1Txt03948 BROWNING PLACE SUITE 110
ReturnHeader/Filer/USAddress/CityNm0RALEIGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027609
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C6D847F5AD4B7480F949D08A98D25EF0B921C384
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C6D847F5AD4B7480F949D08A98D25EF0B921C384
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.38.98.93
ReturnHeader/FilingSecurityInformation/IPDt02019-03-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm013:56:38
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0D VICTOR EDWARDS CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03948 BROWNING PL STE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RALEIGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0276096512
ReturnHeader/PreparerPersonGrp/PhoneNum09197829000
ReturnHeader/PreparerPersonGrp/PreparationDt02019-02-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DONALD VICTOR EDWARDS
ReturnHeader/ReturnTs02019-03-04T13:56:38-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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