Civic Intelligence

The Liberty Learning Foundation

990 • Fiscal year 2015 • EIN 27-3790888

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 16, 2016

Organization ProfileWWW.LIBERTYLEARNING.ORG
725 Blount AvenueGuntersville, AL 35976

(256) 571-9696

Siviq Scores

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

Liabilities / Assets

79th percentile

0.37x

Higher debt load relative to assets than 79% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

60th percentile

0.08x

Higher debt load relative to revenue than 60% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

32nd percentile

-2.6%

Higher net margin than 32% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

80th percentile

22%

Faster asset growth than 80% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2015

Revenue Growth

35th percentile

-3.1%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2015

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$144,040

Up $46,978 (+48%) from 2013

Net Assets

Down

$90,430

Down $1,489 (-1.6%) from 2013

Liabilities

Up

$53,610

Up $48,467 (+942%) from 2013

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin32nd percentile

Revenue

Down

$667,276

Down $42,957 (-6.0%) from 2013

Expenses

Down

$684,737

Down $15,409 (-2.2%) from 2013

Net Income

Down

-$17,461

Down $27,548 (-273%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth80th percentile

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

$1.0M$500K$0Assets 2011: $20,006Liabilities 2011: $8,898Net Assets 2011: $11,1082011Assets 2012: $88,913Liabilities 2012: $7,081Net Assets 2012: $81,8322012Assets 2013: $97,062Liabilities 2013: $5,143Net Assets 2013: $91,9192013Assets 2015: $144,040Liabilities 2015: $53,610Net Assets 2015: $90,4302015Assets 2016: $133,262Liabilities 2016: $42,643Net Assets 2016: $90,6192016Assets 2017: $205,061Liabilities 2017: $113,678Net Assets 2017: $91,3832017Assets 2018: $519,645Liabilities 2018: $425,908Net Assets 2018: $93,7372018Assets 2019: $182,076Liabilities 2019: $115,239Net Assets 2019: $66,8372019Assets 2020: $415,640Liabilities 2020: $93,881Net Assets 2020: $321,7592020Assets 2021: $367,110Liabilities 2021: $154,444Net Assets 2021: $212,6662021Assets 2022: $353,908Liabilities 2022: $200,199Net Assets 2022: $153,7092022Assets 2023: $368,015Liabilities 2023: $289,626Net Assets 2023: $78,3892023Assets 2024: $463,747Liabilities 2024: $114,802Net Assets 2024: $348,9452024Assets 2025: $816,616Liabilities 2025: $133,258Net Assets 2025: $683,3582025

Highlighted filing

2015

Assets$144,040
Liabilities$53,610
Net Assets$90,430
Open 2015 Filing

Operations Trend

Revenue Growth35th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $160,2022011Expenses 2012: $277,5342012Revenue 2013: $710,233Expenses 2013: $700,146Net Income 2013: $10,0872013Revenue 2015: $667,276Expenses 2015: $684,737Net Income 2015: -$17,4612015Revenue 2016: $1,347,460Expenses 2016: $1,347,271Net Income 2016: $1892016Revenue 2017: $1,591,264Expenses 2017: $1,571,120Net Income 2017: $20,1442017Revenue 2018: $1,320,195Expenses 2018: $1,317,841Net Income 2018: $2,3542018Revenue 2019: $1,479,861Expenses 2019: $1,506,761Net Income 2019: -$26,9002019Revenue 2020: $1,854,326Expenses 2020: $1,599,404Net Income 2020: $254,9222020Revenue 2021: $1,311,159Expenses 2021: $1,420,252Net Income 2021: -$109,0932021Revenue 2022: $1,594,894Expenses 2022: $1,653,851Net Income 2022: -$58,9572022Revenue 2023: $1,730,169Expenses 2023: $1,805,489Net Income 2023: -$75,3202023Revenue 2024: $2,136,872Expenses 2024: $1,864,822Net Income 2024: $272,0502024Revenue 2025: $2,440,607Expenses 2025: $2,106,194Net Income 2025: $334,4132025

Highlighted filing

2015

Revenue$667,276
Expenses$684,737
Net Income-$17,461
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 16, 2016
Return Version
2014v6.0
Gross Receipts
$667,276
Mission and Program Overview

Mission

The liberty learning foundation seeks individual and corpoate donations to provide authentic educational materials and tools that focus on character building, liberty, and civic responsibility to community schools.

The liberty learning foundation seeks individual and corporate donations to provide authentic educational materials and tools that focus on character building, liberty, freedom and civic responsibilty to community schools. The foundtion utilizes volunteers, as well as partnerships with other civic organizations to solicit donation and to identify community schoold in need

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$88,787$73,499▼ $15,288
Accounts Receivable$695$40,000▲ $39,305
Cash and Non-Interest-Bearing Accounts$10,713$25,281▲ $14,568
Inventories for Sale or Use$587$461▼ $126
Total Assets$118,710$144,040▲ $25,330
Other Assets Total$17,928$4,799▼ $13,129
Liabilities
Deferred Revenue$5,000$53,222▲ $48,222
Accounts Payable and Accrued Expenses$5,819$388▼ $5,431
Total Liabilities$10,819$53,610▲ $42,791
Net Assets / Fund Balance
Unrestricted Net Assets$107,891$90,430▼ $17,461
Total Net Assets Fund Balance$107,891$90,430▼ $17,461
Total Liabilities and Net Assets / Fund Balance$118,710$144,040▲ $25,330

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$30,141$11,760-
Equipment$15,211$19,531-
Leasehold Improvements$28,147$13,965-
Other Assets Org$3,499--
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
James ChandlerChairman
Amanda MazeDirector
Dana GillisDirector
Dana TrulockDirector
Davis LeeDirector
Dr Donna WhiteDirector
Eula BattleDirector
Kathy TewDirector
Patti YanceyDirector
William SullinsDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$667,276
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$645,076
Change in Net Assets
$-17,461
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$406,287
Salaries, Compensation, and Employee Benefits$278,450
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$216,742$19,923$0$236,665
Other Employee Benefits$23,043$562$0$23,605
Depreciation Depletion$0$22,349$0$22,349
Payroll Taxes$16,445$1,735$0$18,180
Occupancy$0$10,375$0$10,375
Travel$6,295$2,441$0$8,736
All Other Expenses$283$8,076$0$8,359
Other Expenses$3,766$428$0$4,194
Advertising$3,262$0$0$3,262
Insurance$0$2,642$0$2,642
Fees for Services Legal$0$1,395$0$1,395
Office Expenses$0$1,321$0$1,321
Total Functional Expenses$585,857$98,880$0$684,737
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
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Liberty Learning Foundation
EIN
27-3790888
Phone
2565719696
Address
725 BLOUNT AVENUE, GUNTERSVILLE, AL 35976

Signing Officer

Name
Patti Yancey
Title
President
Phone
2565719696
Signed
2016-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patti Yancey
Formed
2011
Legal Domicile
Al
Voting Board Members
10
Independent Board Members
9
Employees
0
Volunteers
12

Preparer

Firm
Mercer & Associates Pc
Address
201 WILLIAMS AVENUE SUITE 280, HUNTSVILLE, AL 35801
Preparer
Jerry Mercer CPA
Phone
2565364318
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Each member was provided a copy of the 990 and approved issuance”

Pt VI, Line 19

“AVAILABLE UPON REQUEST”

Pt VI, Line 12C

“Annual statement re: conflict of interest”

Form 990, Part IX, Line 24F

“Utilities 3116. 0. 3116. 0. Computer/internet expense 2551. 0. 2551. 0. Repairs 1372. 0. 1372. 0. Taxes/licenses 779. 0. 779. 0. Website expense 283. 283. 0. 0. Dues and subscriptions 99. 0. 99. 0. Miscellaneous 159. 0. 159. 0.”

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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0667276
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0667276
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01064567
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0285807
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0171310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02188960
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt02188960
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0667276
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01064567
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0285807
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0171310
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02188960
IRS990ScheduleA/TotalSupportAmt02188960
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/EquipmentGrp/BookValueAmt015211
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019531
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt034742
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt028147
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt013965
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt042112
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01300
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt13499
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID EXPENSES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2PLEDGES RECEIVABLE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt030141
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011760
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt041901
IRS990ScheduleD/TotalBookValueLandBuildingsAmt073499
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04799
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH MEMBER WAS PROVIDED A COPY OF THE 990 AND APPROVED ISSUANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL STATEMENT RE: CONFLICT OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UTILITIES 3116. 0. 3116. 0. COMPUTER/INTERNET EXPENSE 2551. 0. 2551. 0. REPAIRS 1372. 0. 1372. 0. TAXES/LICENSES 779. 0. 779. 0. WEBSITE EXPENSE 283. 283. 0. 0. DUES AND SUBSCRIPTIONS 99. 0. 99. 0. MISCELLANEOUS 159. 0. 159. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0118710
IRS990/TotalAssetsEOYAmt0144040
IRS990/TotalAssetsGrp/BOYAmt0118710
IRS990/TotalAssetsGrp/EOYAmt0144040
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0667276
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098880
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0585857
IRS990/TotalFunctionalExpensesGrp/TotalAmt0684737
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010819
IRS990/TotalLiabilitiesEOYAmt053610
IRS990/TotalLiabilitiesGrp/BOYAmt010819
IRS990/TotalLiabilitiesGrp/EOYAmt053610
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0107891
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt090430
IRS990/TotalProgramServiceExpensesAmt0585857
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0667276
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0118710
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0144040
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02441
IRS990/TravelGrp/ProgramServicesAmt06295
IRS990/TravelGrp/TotalAmt08736
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0107891
IRS990/UnrestrictedNetAssetsGrp/EOYAmt090430
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0725 BLOUNT AVENUE
IRS990/USAddress/CityNm0GUNTERSVILLE
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035976
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.LIBERTYLEARNING.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PATTI YANCEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02565719696
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LIBERTY LEARNING FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0273790888
ReturnHeader/Filer/PhoneNum02565719696
ReturnHeader/Filer/USAddress/AddressLine1Txt0725 BLOUNT AVENUE
ReturnHeader/Filer/USAddress/CityNm0GUNTERSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd035976
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MERCER & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 WILLIAMS AVENUE SUITE 280
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HUNTSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd035801
ReturnHeader/PreparerPersonGrp/PhoneNum02565364318
ReturnHeader/PreparerPersonGrp/PreparationDt02016-02-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JERRY MERCER CPA
ReturnHeader/ReturnTs02016-02-16T08:20:28-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$144,040
Liabilities
$53,610
Net assets
$90,430
Revenue
$667,276
Expenses
$684,737
Net income
-$17,461
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.82$0.13$0.68$2.44$2.11$0.33
2024Detailed filing. Detailed filing data is available for this year.$0.46$0.11$0.35$2.14$1.86$0.27
2023Detailed filing. Detailed filing data is available for this year.$0.37$0.29$0.08$1.73$1.81$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.35$0.20$0.15$1.59$1.65$0.06
2021Detailed filing. Detailed filing data is available for this year.$0.37$0.15$0.21$1.31$1.42$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.42$0.09$0.32$1.85$1.60$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.18$0.12$0.07$1.48$1.51$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.52$0.43$0.09$1.32$1.32$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.21$0.11$0.09$1.59$1.57$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.13$0.04$0.09$1.35$1.35$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.14$0.05$0.09$0.67$0.68$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.10$0.01$0.09$0.71$0.70$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.01$0.08$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.01$0.01$0.16