Civic Intelligence

The Liberty Learning Foundation

990 • Fiscal year 2023 • EIN 27-3790888

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

Organization ProfileWWW.LIBERTYLEARNING.ORG
3414 Governors DrHuntsville, AL 35805

(800) 239-0005

Siviq Scores

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

Liabilities / Assets

91st percentile

0.79x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.17x

Higher debt load relative to revenue than 62% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

31st percentile

-4.4%

Higher net margin than 31% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

49th percentile

4.0%

Faster asset growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

53rd percentile

8.5%

Faster revenue growth than 53% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$368,015

Up $14,107 (+4.0%) from 2022

Net Assets

Down

$78,389

Down $75,320 (-49%) from 2022

Liabilities

Up

$289,626

Up $89,427 (+45%) from 2022

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin31st percentile

Revenue

Up

$1,730,169

Up $135,275 (+8.5%) from 2022

Expenses

Up

$1,805,489

Up $151,638 (+9.2%) from 2022

Net Income

Down

-$75,320

Down $16,363 (-28%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth49th 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

2023

Assets$368,015
Liabilities$289,626
Net Assets$78,389
Open 2023 Filing

Operations Trend

Revenue Growth53rd 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

2023

Revenue$1,730,169
Expenses$1,805,489
Net Income-$75,320
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$1,730,169
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$209,478$164,875▼ $44,603
Inventories for Sale or Use$80,777$89,589▲ $8,812
Land, Buildings, and Equipment, Net$10,798$75,807▲ $65,009
Cash and Non-Interest-Bearing Accounts$47,456$32,539▼ $14,917
Prepaid Expenses and Deferred Charges$5,399$4,674▼ $725
Accounts Receivable-$531-
Total Assets$353,908$368,015▲ $14,107
Liabilities
Mortgage Notes Payable Secured by Investment Property-$192,484-
Accounts Payable and Accrued Expenses$134,315$97,142▼ $37,173
Deferred Revenue$65,884--
Total Liabilities$200,199$289,626▲ $89,427
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$153,709$78,389▼ $75,320
Total Net Assets Fund Balance$153,709$78,389▼ $75,320
Total Liabilities and Net Assets / Fund Balance$353,908$368,015▲ $14,107

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$64,249$46,840$111,089
Equipment$11,558$65,106$76,664
Land$0--
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Jeff ShowalterChair
Sean KellyFinance Chair
Dennis MadsenGovernance Chair
John AllenVice Chair
Amanda StricklinDirector
Brad GarlandDirector
Dave WeisDirector
Dr Jimmy ShawDirector
Dr Lane MclellandDirector
Michael WatkinsDirector
Reeivice GirtmanDirector
Lisa WilliamsAsst Treasurer
Patti YanceyCEO
Dr Latonya Barnes SibleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,717,944
Program Service Revenue
$0
Investment Income
$500
Other Revenue
$11,725
All Other Contributions
$928,574
Change in Net Assets
$-75,320

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,730,169
Total Revenue per Audited Statements
$1,730,169
Total Revenue per Form 990
$1,730,169
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,801,489
Total Fundraising Expense$433,988
Grants and Similar Amounts Paid$4,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$433,032$116,869$394,612$944,513
Fees for Services Other$254,692$0$24,000$278,692
Travel$135,637$126$13,734$149,497
Other Expenses$136,066$0$0$136,066
All Other Expenses$11,277$52,789$0$64,066
Advertising$31,337$0$431$31,768
Depreciation Depletion$0$17,848$0$17,848
Insurance$4,308$10,523$1,211$16,042
Information Technology$2,000$13,007$0$15,007
Fees for Services Accounting$0$7,000$0$7,000
Office Expenses$0$5,054$0$5,054
Grants to Domestic Individuals$4,000--$4,000
Interest$0$2,085$0$2,085
Total Functional Expenses$1,146,200$225,301$433,988$1,805,489

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,805,489
Total Expenses per Audited Statements$1,805,489
Total Expenses per Form 990$1,805,489
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 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
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
8002390005
Address
3414 GOVERNORS DR, HUNTSVILLE, AL 35805

Signing Officer

Name
Patti Yancey
Title
CEO
Phone
8002390005
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patti Yancey
Formed
2011
Legal Domicile
Al
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
12

Preparer

Firm
Dyer & Smith LLC
Address
112 SOUTHSIDE SQUARE STE F, HUNTSVILLE, AL 35801
Preparer
J Kevin Smith CPA
Phone
2565361020
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Each member was provided a copy of the 990 for approval before filing.”

Pt VI, Line 19

“AVAILABLE UPON REQUEST”

Pt VI, Line 12C

“Annual statement on conflicts of interest”

Pt VI, Line 1A

“Ceo is a non-voting board member”

Form 990, Part IX, Line 11G

“Contract labor 278692. 254692. 0. 24000.”

Raw XML AppendixShowing 400 of 467 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.

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IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt0153709
IRS990/NetAssetsOrFundBalancesEOYAmt078389
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0500
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0153709
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05054
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt05054
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0BUS COST REIMBURSEMENT
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2TSHIRTS
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt018445
IRS990/OtherExpensesGrp/ProgramServicesAmt1115406
IRS990/OtherExpensesGrp/ProgramServicesAmt2136066
IRS990/OtherExpensesGrp/TotalAmt018445
IRS990/OtherExpensesGrp/TotalAmt1115406
IRS990/OtherExpensesGrp/TotalAmt2136066
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0SOCIAL ENTERPRISE SALES
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt011725
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011725
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt011725
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0209478
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0164875
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05399
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04674
IRS990/PrincipalOfficerNm0PATTI YANCEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01562804
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt022500
IRS990/PYOtherExpensesAmt01653851
IRS990/PYOtherRevenueAmt09590
IRS990/PYRevenuesLessExpensesAmt0-58957
IRS990/PYTotalExpensesAmt01653851
IRS990/PYTotalRevenueAmt01594894
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-75320
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01572394
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01311159
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01854326
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01479861
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07935684
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IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt07920043
IRS990ScheduleA/PublicSupportTotal509Amt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01572394
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01854326
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01479861
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07935684
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt011558
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065106
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt076664
IRS990ScheduleD/ExpensesSubtotalAmt01805489
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt064249
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt046840
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0111089
IRS990ScheduleD/RevenueSubtotalAmt01730169
IRS990ScheduleD/TotalBookValueLandBuildingsAmt075807
IRS990ScheduleD/TotalExpensesPerForm990Amt01805489
IRS990ScheduleD/TotalRevenuePerForm990Amt01730169
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01730169
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01805489
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH MEMBER WAS PROVIDED A COPY OF THE 990 FOR APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL STATEMENT ON CONFLICTS OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CEO IS A NON-VOTING BOARD MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT LABOR 278692. 254692. 0. 24000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0368015
IRS990/TotalAssetsGrp/BOYAmt0353908
IRS990/TotalAssetsGrp/EOYAmt0368015
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0225301
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01146200

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$368,015
Liabilities
$289,626
Net assets
$78,389
Revenue
$1,730,169
Expenses
$1,805,489
Net income
-$75,320
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