Liabilities / Assets
29th percentile
Higher debt load relative to assets than 29% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
29th percentile
Higher debt load relative to assets than 29% of similar nonprofits.
Liabilities / Revenue
11th percentile
Higher debt load relative to revenue than 11% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
47th percentile
Higher top officer pay than 47% of similar nonprofits.
Top officer pay equals 1.2% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Assets
Up$5,187,688
Up $462,674 (+9.8%) from 2021
Net Assets
Up$4,928,114
Up $233,789 (+5.0%) from 2021
Liabilities
Up$259,574
Up $228,885 (+746%) from 2021
Revenue
Down$13,904,104
Down $456,156 (-3.2%) from 2021
Expenses
Up$13,670,315
Up $1,807,958 (+15%) from 2021
Net Income
Down$233,789
Down $2,264,114 (-91%) from 2021
Libertas Institute is a public policy and education organization focused on free markets and individual rights. We generate non-partisan analysis and commentary, conduct investigative research, and publish educational literature to inform the public about our ideas.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $3,747,605 | $1,516,514 | ▼ $2,231,091 |
| Inventories for Sale or Use | - | $1,294,235 | - |
| Investments Other Securities | $200,750 | $630,746 | ▲ $429,996 |
| Investments in Publicly Traded Securities | $753,040 | $320,625 | ▼ $432,415 |
| Land, Buildings, and Equipment, Net | $23,506 | $27,184 | ▲ $3,678 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $4,725,014 | $5,187,688 | ▲ $462,674 |
| Other Assets Total | $113 | $1,398,384 | ▲ $1,398,271 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $30,689 | $259,574 | ▲ $228,885 |
| Total Liabilities | $30,689 | $259,574 | ▲ $228,885 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,694,325 | $4,928,114 | ▲ $233,789 |
| Total Net Assets Fund Balance | $4,694,325 | $4,928,114 | ▲ $233,789 |
| Total Liabilities and Net Assets / Fund Balance | $4,725,014 | $5,187,688 | ▲ $462,674 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $21,001 | $7,919 | $28,920 |
| Other Land Buildings | $6,183 | $1,807 | $7,990 |
| Other Assets Org | $1,398,384 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Connor Boyack | Trustee/Pres. | FT | $168,500 | $168,500 |
| Michael Melendez | Exec. Vice Pres | FT | $116,833 | $116,833 |
| Name | Title |
|---|---|
| John Pestana | Board Chairman |
| Andrea Golding | Trustee |
| Jeffrey Harmon | Trustee |
| Patrick Donohoe | Trustee |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| NextAfter LLC | Professional Fundraising | 5810 Tennyson Parkway Ste 102, Plano, TX 75024 | $273,750 |
| Line Item | Amount |
|---|---|
| Other Expenses | $10,593,580 |
| Salaries, Compensation, and Employee Benefits | $2,622,717 |
| Total Fundraising Expense | $1,418,408 |
| Professional Fundraising Fees | $454,018 |
| Grants and Similar Amounts Paid | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Advertising | $5,098,541 | - | $196,000 | $5,294,541 |
| Other Salaries and Wages | $1,474,498 | - | $620,622 | $2,095,120 |
| Royalties | $541,094 | - | - | $541,094 |
| Fees for Services Other | $480,728 | - | $25,300 | $506,028 |
| Fees for Services Professional Fundraising | - | - | $454,018 | $454,018 |
| Current Officers, Directors, Trustees, and Key Employees | $175,760 | $46,960 | $62,613 | $285,333 |
| Payments to Affiliates | $258,763 | - | - | $258,763 |
| Information Technology | $206,583 | - | - | $206,583 |
| Office Expenses | $10,000 | $194,351 | - | $204,351 |
| Occupancy | - | $200,147 | - | $200,147 |
| Payroll Taxes | $125,454 | $17,532 | $35,368 | $178,354 |
| Travel | $108,060 | $11,885 | $15,846 | $135,791 |
| Conferences and Meetings | $61,785 | $69,287 | - | $131,072 |
| Other Expenses | $112,500 | $4,721 | $8,641 | $112,500 |
| Pension Plan Contributions | - | $39,521 | - | $39,521 |
| Fees for Services Legal | $36,940 | - | - | $36,940 |
| Insurance | - | $35,798 | - | $35,798 |
| All Other Expenses | $34,609 | - | - | $34,609 |
| Fees for Services Lobbying | $25,000 | - | - | $25,000 |
| Other Employee Benefits | - | $24,389 | - | $24,389 |
| Fees for Services Accounting | - | $16,826 | - | $16,826 |
| Fees for Services Management | - | $10,267 | - | $10,267 |
| Depreciation Depletion | - | $5,542 | - | $5,542 |
| Total Functional Expenses | $11,574,681 | $677,226 | $1,418,408 | $13,670,315 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $454,018 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“The 990 is reviewed by the governing board of trustees prior to its filing.”
“Available upon request if required to be open to public inspection.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 30689 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 259574 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Libertas Institute is a public policy and education organization focused on free markets and individual rights. We generate non-partisan analysis and commentary, conduct investigative research, and publish educational literature to inform the public about our ideas. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 196000 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 5098541 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 5294541 |
| IRS990/AllOtherContributionsAmt | 0 | 3420911 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 34609 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 34609 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Connor Boyack |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8019010310 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2183 W Main St A102 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Lehi |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | UT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 84043 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3747605 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1516514 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 62613 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 46960 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 175760 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 285333 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 69287 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 61785 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 131072 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 273750 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 5810 Tennyson Parkway Ste 102 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Plano |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 75024 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | NextAfter LLC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Professional Fundraising |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3420911 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -358690 |
| IRS990/CYOtherExpensesAmt | 0 | 10593580 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 10841883 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 233789 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2622717 |
| IRS990/CYTotalExpensesAmt | 0 | 13670315 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 1418408 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 454018 |
| IRS990/CYTotalRevenueAmt | 0 | 13904104 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 5542 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 5542 |
| IRS990/Desc | 0 | Libertas Institute printed a variety of educational materials to help elected officials, the media, and the public understand our perspective on pressing policy issues and current events. We conducted several research projects on public policy and met with stakeholders to propose reforms to state law. In addition, we distributed over one million books and published dozens of op-eds and articles to generate interest in individual liberty. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 105 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 11574681 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 16826 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16826 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 36940 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 36940 |
| IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt | 0 | 25000 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 25000 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 10267 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 10267 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 25300 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 480728 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 506028 |
| IRS990/FeesForServicesProfFundraising/FundraisingAmt | 0 | 454018 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 454018 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Connor Boyack |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Michael Melendez |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | John Pestana |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Andrea Golding |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Jeffrey Harmon |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Patrick Donohoe |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 168500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 116833 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee/Pres. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Exec. Vice Pres |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Board Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 13904104 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 206583 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 206583 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 35798 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 35798 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 1294235 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | -358690 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | -358690 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 200750 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 630746 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 753040 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 320625 |
| IRS990/IRPDocumentCnt | 0 | 67 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 9726 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 23506 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 27184 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 36910 |
| IRS990/LegalDomicileStateCd | 0 | UT |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | true |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Libertas Institute is a public policy and education organization focused on free markets and individual rights. We generate non-partisan analysis and commentary, conduct investigative research, and publish educational literature to inform the public about our ideas. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4694325 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4928114 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4694325 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4928114 |
| IRS990/NoncashContributionsAmt | 0 | 7470 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 200147 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 200147 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 194351 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 10000 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 204351 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 113 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1398384 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 24389 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 24389 |
| IRS990/OtherExpensesGrp/Desc | 0 | Postage and Shipping |
| IRS990/OtherExpensesGrp/Desc | 1 | Merchant Fees |
| IRS990/OtherExpensesGrp/Desc | 2 | Printing and Publications |
| IRS990/OtherExpensesGrp/Desc | 3 | Grants Awarded |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 8641 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4721 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1531562 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 880193 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 412611 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 112500 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1531562 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 884914 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 421252 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 112500 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 620622 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1474498 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2095120 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 258763 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 258763 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 35368 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 17532 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 125454 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 178354 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 39521 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 39521 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Connor Boyack |
| IRS990/ProfessionalFundraisingInd | 0 | true |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 451211 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Education Material Sales |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10841883 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 10841883 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 3721684 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 10102502 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 10638576 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2497903 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1655423 |
| IRS990/PYTotalExpensesAmt | 0 | 11862357 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 104432 |
| IRS990/PYTotalRevenueAmt | 0 | 14360260 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 233789 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | true |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/ProgramServicesAmt | 0 | 541094 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 541094 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 3420911 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 3720934 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1067088 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1272049 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 837876 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 10318858 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 32252053 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.84240 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.82750 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 8692705 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 1626153 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 3420911 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 3720934 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1067088 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1272049 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 837876 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 10318858 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 10318858 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt | 0 | 208379 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt | 0 | 185780 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt | 0 | 394159 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt | 0 | 833516 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt | 0 | 743118 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt | 0 | 1576634 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt | 0 | 25000 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt | 0 | 30000 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt | 0 | 55000 |
| IRS990ScheduleC/CorrectionMadeInd | 0 | false |
| IRS990ScheduleC/Form4720FiledInd | 0 | false |
| IRS990ScheduleC/Form4720FiledSection4955TaxInd | 0 | false |
| IRS990ScheduleC/GrassrootsCeilingAmt | 0 | 591239 |
| IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt | 0 | 208379 |
| IRS990ScheduleC/LobbyingCeilingAmt | 0 | 2364951 |
| IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt | 0 | 833516 |
| IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 13645315 |
| IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt | 0 | 25000 |
| IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 13670315 |
| IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt | 0 | 25000 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 21001 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 7919 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 28920 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1398384 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Divvy Payable |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Investment in Tuttle Twins Show, LLC |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | Temporary Holds |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 6183 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1807 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 7990 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 27184 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1398384 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 630746 |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | true |
| IRS990ScheduleG/EmailSolicitationsInd | 0 | X |
| IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt | 0 | Internet/Email Soliciting |
| IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt | 1 | Internet/Email Soliciting |
| IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd | 0 | false |
| IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd | 1 | false |
| IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt | 0 | 472943 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt | 1 | 52491 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt | 0 | 199193 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt | 1 | 29914 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt | 0 | NextAfter LLC |
| IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt | 1 | Optimize Consulting |
| IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt | 0 | 273750 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt | 1 | 22577 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt | 0 | 5810 Tennyson Pwy 102 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt | 1 | 7305 Grand Canyon Dr |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm | 0 | Plano |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm | 1 | Austin |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd | 1 | TX |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd | 0 | 75024 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd | 1 | 78752 |
| IRS990ScheduleG/InPersonSolicitationsInd | 0 | X |
| IRS990ScheduleG/LicensedStatesCd | 0 | AK |
| IRS990ScheduleG/LicensedStatesCd | 1 | AL |
| IRS990ScheduleG/LicensedStatesCd | 2 | AR |
| IRS990ScheduleG/LicensedStatesCd | 3 | AS |
| IRS990ScheduleG/LicensedStatesCd | 4 | AZ |
| IRS990ScheduleG/LicensedStatesCd | 5 | CA |
| IRS990ScheduleG/LicensedStatesCd | 6 | CO |
| IRS990ScheduleG/LicensedStatesCd | 7 | CT |
| IRS990ScheduleG/LicensedStatesCd | 8 | DC |
| IRS990ScheduleG/LicensedStatesCd | 9 | DE |
| IRS990ScheduleG/LicensedStatesCd | 10 | FL |
| IRS990ScheduleG/LicensedStatesCd | 11 | GA |
| IRS990ScheduleG/LicensedStatesCd | 12 | GU |
| IRS990ScheduleG/LicensedStatesCd | 13 | HI |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.