Civic Intelligence

The Liberty Learning Foundation

990 • Fiscal year 2018 • EIN 27-3790888

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 08, 2019

3414 Governors DriveHuntsville, AL 35805

(256) 571-9696

Siviq Scores

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

Liabilities / Assets

89th percentile

0.82x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

72nd percentile

0.32x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

41st percentile

0.2%

Higher net margin than 41% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

97th percentile

153%

Faster asset growth than 97% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

16th percentile

-17%

Faster revenue growth than 16% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$519,645

Up $314,584 (+153%) from 2017

Net Assets

Up

$93,737

Up $2,354 (+2.6%) from 2017

Liabilities

Up

$425,908

Up $312,230 (+275%) from 2017

Revenue

Down

$1,320,195

Down $271,069 (-17%) from 2017

Expenses

Down

$1,317,841

Down $253,279 (-16%) from 2017

Net Income

Down

$2,354

Down $17,790 (-88%) from 2017

Historical Trend

Balance Sheet Trend

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

2018

Assets$519,645
Liabilities$425,908
Net Assets$93,737

Operations Trend

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

2018

Revenue$1,320,195
Expenses$1,317,841
Net Income$2,354
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 8, 2019
Return Version
2017v2.2
Gross Receipts
$1,320,195
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$46,075$468,445▲ $422,370
Pledges and Grants Receivable$139,750$36,042▼ $103,708
Land, Buildings, and Equipment, Net$17,093$13,670▼ $3,423
Prepaid Expenses and Deferred Charges$2,028$1,488▼ $540
Accounts Receivable$115--
Total Assets$205,061$519,645▲ $314,584
Liabilities
Accounts Payable and Accrued Expenses$25,956$295,408▲ $269,452
Deferred Revenue$87,722$130,500▲ $42,778
Total Liabilities$113,678$425,908▲ $312,230
Net Assets / Fund Balance
Unrestricted Net Assets$91,383$93,737▲ $2,354
Total Net Assets Fund Balance$91,383$93,737▲ $2,354
Total Liabilities and Net Assets / Fund Balance$205,061$519,645▲ $314,584

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,870$165,386-
Equipment$1,800$4,124-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andrea ElrodChairman
Amanda StricklinDirector
Dana TrulockDirector
David KingDirector
John KvachDirector
Kate CottonDirector
Kathi TewDirector
Ralph BellamyDirector
Sean KellyDirector
Tj LeeDirector
Dr William SullinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,320,195
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$684,206
Change in Net Assets
$2,354

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,320,195
Total Revenue per Audited Statements
$1,320,195
Total Revenue per Form 990
$1,320,195
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,015,030
Salaries, Compensation, and Employee Benefits$302,811
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$73,006$185,171$0$258,177
Fees for Services Other$50,400$0$0$50,400
Travel$20,115$10,030$0$30,145
Pension Plan Contributions$959$23,614$0$24,573
Payroll Taxes$5,258$14,803$0$20,061
Occupancy$0$12,000$0$12,000
Depreciation Depletion$0$9,997$0$9,997
All Other Expenses$0$6,495$0$6,495
Other Expenses$92$5,236$0$5,328
Fees for Services Accounting$0$5,000$0$5,000
Insurance$0$3,015$0$3,015
Advertising$2,069$0$0$2,069
Office Expenses$0$155$0$155
Total Functional Expenses$1,037,265$280,576$0$1,317,841

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,317,841
Total Expenses per Audited Statements$1,317,841
Total Expenses per Form 990$1,317,841
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
3414 GOVERNORS DRIVE, HUNTSVILLE, AL 35805

Signing Officer

Name
Kathi Tew
Title
Board Chairman
Phone
2565719696
Signed
2019-04-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patti Yancey
Formed
2011
Legal Domicile
Al
Voting Board Members
11
Independent Board Members
11
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

Pt XI

Loss on disposal of assets not included on statement of functional expenses. Thus, it is a reconciling item on part xi

Form 990, Part IX, Line 24E

Taxes and licenses 895. 0. 895. 0.

Form 990, Part IX, Line 24E

Computer/internet expense 2302. 0. 2302. 0.

Form 990, Part IX, Line 24E

Miscellaneous 291. 0. 291. 0.

Form 990, Part IX, Line 24E

Continuing education 1358. 0. 1358. 0.

Form 990, Part IX, Line 24E

Bank service charges 722. 0. 722. 0.

Form 990, Part IX, Line 24E

POSTAGE 927. 0. 927. 0.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PensionPlanContributionsGrp/TotalAmt024573
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0139750
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt036042
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IRS990/PYOtherExpensesAmt01197143
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IRS990/PYSalariesCompEmpBnftPaidAmt0373977
IRS990/PYTotalExpensesAmt01571120
IRS990/PYTotalRevenueAmt01591264
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt0473489
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01591264
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01347460
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0667276
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01064567
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05990762
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
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IRS990ScheduleA/PublicSupportCY509Pct00
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IRS990ScheduleA/PublicSupportTotal170Amt05990762
IRS990ScheduleA/PublicSupportTotal509Amt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01320195
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01591264
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0667276
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01064567
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt04124
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt05924
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011870
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0165386
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0177256
IRS990ScheduleD/RevenueSubtotalAmt01320195
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013670
IRS990ScheduleD/TotalExpensesPerForm990Amt01317841
IRS990ScheduleD/TotalRevenuePerForm990Amt01320195
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01320195
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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/ExplanationTxt3LOSS ON DISPOSAL OF ASSETS NOT INCLUDED ON STATEMENT OF FUNCTIONAL EXPENSES. THUS, IT IS A RECONCILING ITEM ON PART XI
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TAXES AND LICENSES 895. 0. 895. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPUTER/INTERNET EXPENSE 2302. 0. 2302. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MISCELLANEOUS 291. 0. 291. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTINUING EDUCATION 1358. 0. 1358. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BANK SERVICE CHARGES 722. 0. 722. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9POSTAGE 927. 0. 927. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0205061
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01320195
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01037265
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0425908
IRS990/TotalLiabilitiesGrp/BOYAmt0113678
IRS990/TotalLiabilitiesGrp/EOYAmt0425908
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt091383
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt093737
IRS990/TotalProgramServiceExpensesAmt01037265
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01320195
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0205061
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0519645
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt010030
IRS990/TravelGrp/ProgramServicesAmt020115
IRS990/TravelGrp/TotalAmt030145
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt091383
IRS990/UnrestrictedNetAssetsGrp/EOYAmt093737
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03414 GOVERNORS DRIVE
IRS990/USAddress/CityNm0HUNTSVILLE
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035805
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.LIBERTYLEARNING.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHI TEW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum02565719696
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-04-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LIBERTY LEARNING FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0273790888
ReturnHeader/Filer/PhoneNum02565719696
ReturnHeader/Filer/USAddress/AddressLine1Txt03414 GOVERNORS DRIVE

Document Assets

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Filings

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