Civic Intelligence

Liberated Learners Inc.

990EZ • Fiscal year 2024 • EIN 46-1971151

Aug 01, 2023 to Jul 31, 2024 • Filed on Dec 04, 2024

45 Amherst RoadSunderland, MA 01375

(413) 582-0193

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

92nd percentile

56%

Higher net margin than 92% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$8,200

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

93rd percentile

131%

Faster asset growth than 93% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

95th percentile

164%

Faster revenue growth than 95% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Flat

$73,816

Flat from 2024

Net Assets

$73,816

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Flat

$107,686

Flat from 2024

Expenses

Flat

$47,217

Flat from 2024

Net Income

Flat

$60,469

Flat from 2024

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2013: $1,750Liabilities 2013: $02013Assets 2014: $1,281Liabilities 2014: $0Net Assets 2014: $1,2812014Assets 2015: $3,985Liabilities 2015: $0Net Assets 2015: $3,9852015Assets 2016: $5,875Liabilities 2016: $0Net Assets 2016: $5,8752016Assets 2017: $14,506Liabilities 2017: $0Net Assets 2017: $14,5062017Assets 2018: $10,578Liabilities 2018: $0Net Assets 2018: $10,5782018Assets 2019: $16,727Liabilities 2019: $0Net Assets 2019: $16,7272019Assets 2020: $16,439Liabilities 2020: $6Net Assets 2020: $16,4332020Assets 2021: $13,528Liabilities 2021: $60Net Assets 2021: $13,4682021Assets 2022: $13,845Liabilities 2022: $0Net Assets 2022: $13,8452022Assets 2024: $73,816Net Assets 2024: $73,8162024Assets 2024: $73,816Liabilities 2024: $02024

Highlighted filing

2024

Assets$73,816
Liabilities-
Net Assets$73,816

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2013: $2,485Expenses 2013: $735Net Income 2013: $1,7502013Revenue 2014: $13,375Expenses 2014: $13,844Net Income 2014: -$4692014Revenue 2015: $12,660Expenses 2015: $9,956Net Income 2015: $2,7042015Revenue 2016: $13,538Expenses 2016: $11,648Net Income 2016: $1,8902016Revenue 2017: $17,659Expenses 2017: $14,803Net Income 2017: $2,8562017Revenue 2018: $18,751Expenses 2018: $18,769Net Income 2018: -$182018Revenue 2019: $19,579Expenses 2019: $13,680Net Income 2019: $5,8992019Revenue 2020: $18,170Expenses 2020: $18,464Net Income 2020: -$2942020Revenue 2021: $14,308Expenses 2021: $17,273Net Income 2021: -$2,9652021Revenue 2022: $15,465Expenses 2022: $14,725Net Income 2022: $7402022Revenue 2024: $107,686Expenses 2024: $47,217Net Income 2024: $60,4692024Revenue 2024: $107,686Expenses 2024: $47,217Net Income 2024: $60,4692024

Highlighted filing

2024

Revenue$107,686
Expenses$47,217
Net Income$60,469
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Dec 4, 2024
Return Version
2023v5.1
Gross Receipts
$107,686
Mission and Program Overview

Mission

The organization engages in a wide range of activities to support its charitable, educational, and related purposes as a national umbrella organization to support the creation and maintenance of independent non-profit home schooling support centers based on the model developed by learning alternatives, inc., d/b/a north star, a non-profit home schooling support center located in sunderland, ma that was established in 1996.

Train and support others to establish and maintain self-directed learning centers in their own communities.

Program Services

DescriptionGrantsExpenses
PROMOTE WEBINARS TO SHARE MODEL WITH PEOPLE INTERESTED IN STARTING SELF-DIRECTED LEARNING CENTERS IN THEIR OWN COMMUNITIES.-$30,000
PROVIDE INDIVIDUAL CONSULTATIONS TO POTENTIAL STARTERS.-$3,000
SUPPORT EXISTING CENTERS AND HOSTING ANNUAL CONFERENCE.-$2,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KENNETH DANFORDTreasurer-$8,200-$8,200
JOEL HAMMONPresident-$2,770-$2,770
HEALTHER SIASecretary-$1,625-$1,625
Filing and Contact Details

Filer

Filer Name
Liberated Learners
EIN
46-1971151
In Care Of
% KENNETH DANFORD
Phone
4135820193
Address
45 AMHERST ROAD, SUNDERLAND, MA 01375

Signing Officer

Name
Kenneth Danford
Title
Treasurer
Phone
4135820193
Signed
2024-12-04
Discuss with paid preparer
No

Preparer

Firm
James Lowe CPA INC
Address
377 Montgomery Street, Chicopee, MA 01020
Preparer
James W Lowe Jr
Phone
4135949900
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

Conferences, conventions, and meetings 1,523

Form 990-EZ, Part I, Line 16, Other Expenses

Insurance 622

Form 990-EZ, Part I, Line 16, Other Expenses

Bank Fees 281

Form 990-EZ, Part I, Line 16, Other Expenses

Payroll Taxes 964

Form 990-EZ, Part I, Line 16, Other Expenses

Operations 2,481

Raw XML Appendix131 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/PersonNm0KENNETH DANFORD
IRS990EZ/BooksInCareOfDetail/PhoneNum04135820193
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt045 AMHERST ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SUNDERLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001375
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt013347
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt073816
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0102711
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt060469
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt028424
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt013347
IRS990EZ/Form990TotalAssetsGrp/EOYAmt073816
IRS990EZ/GrossReceiptsAmt0107686
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt03350
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt013347
IRS990EZ/NetAssetsOrFundBalancesEOYAmt073816
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt013347
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt073816
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0002.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1002.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt02770
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt18200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt21625
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOEL HAMMON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KENNETH DANFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HEALTHER SIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt05871
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TRAIN AND SUPPORT OTHERS TO ESTABLISH AND MAINTAIN SELF-DIRECTED LEARNING CENTERS IN THEIR OWN COMMUNITIES.
IRS990EZ/ProgramServiceRevenueAmt01625
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTE WEBINARS TO SHARE MODEL WITH PEOPLE INTERESTED IN STARTING SELF-DIRECTED LEARNING CENTERS IN THEIR OWN COMMUNITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SUPPORT EXISTING CENTERS AND HOSTING ANNUAL CONFERENCE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2PROVIDE INDIVIDUAL CONSULTATIONS TO POTENTIAL STARTERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt030000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt12000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt23000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt012922
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt047217
IRS990EZ/TotalProgramServiceExpensesAmt035000
IRS990EZ/TotalRevenueAmt0107686
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.LIBERATEDLEARNERS.NET
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0102711
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0102711
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0102711
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0102711
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0102711
IRS990ScheduleA/TotalSupportAmt0102711
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Conferences, conventions, and meetings 1,523
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance 622
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bank Fees 281
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Payroll Taxes 964
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Operations 2,481
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH DANFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04135820193
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-12-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERATED LEARNERS
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0461971151
ReturnHeader/Filer/InCareOfNm0% KENNETH DANFORD
ReturnHeader/Filer/PhoneNum04135820193
ReturnHeader/Filer/USAddress/AddressLine1Txt045 AMHERST ROAD
ReturnHeader/Filer/USAddress/CityNm0SUNDERLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001375
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205984492
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James Lowe CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0377 Montgomery Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chicopee
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001020
ReturnHeader/PreparerPersonGrp/PhoneNum04135949900
ReturnHeader/PreparerPersonGrp/PreparationDt02024-12-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0James W Lowe Jr
ReturnHeader/ReturnTs02024-12-04T12:43:50-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-08-01
ReturnHeader/TaxPeriodEndDt02024-07-31
ReturnHeader/TaxYr02023

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Filings