Civic Intelligence

Liberated Learners Inc.

990EZ • Fiscal year 2015 • EIN 46-1971151

Aug 01, 2014 to Jul 31, 2015 • Filed on Mar 08, 2016

Organization ProfileWWW.LIBERATEDLEARNERSINC.ORG
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

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

95th percentile

211%

Faster asset growth than 95% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

40th percentile

-5.3%

Faster revenue growth than 40% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$3,985

Up $2,704 (+211%) from 2014

Net Assets

Up

$3,985

Up $2,704 (+211%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin78th percentile

Revenue

Down

$12,660

Down $715 (-5.3%) from 2014

Expenses

Down

$9,956

Down $3,888 (-28%) from 2014

Net Income

Up

$2,704

Up $3,173 (+677%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth95th percentile

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: $73,816Liabilities 2024: $02024

Highlighted filing

2015

Assets$3,985
Liabilities$0
Net Assets$3,985
Open 2015 Filing

Operations Trend

Revenue Growth40th percentile

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: $60,4692024

Highlighted filing

2015

Revenue$12,660
Expenses$9,956
Net Income$2,704
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
Mar 8, 2016
Return Version
2014v6.0
Gross Receipts
$12,660
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.

Program Services

DescriptionGrantsExpenses
SUMMER REPLICATION CONFERENCE HELD AT THE NORTH STAR FACILITY IN SUNDERLAND, MA IN JUNE OF 2015. THE EVENT WAS ATTENDED BY 33. ATTENDEES REPRESENTED 9 EXISTING CENTERS AND 3 CENTERS PLANNING TO OPEN THIS YEAR. THE CONFERENCE CENTERED AROUND TRAINING AND SHARING METHODS AND APPROACHES THAT THEY ARE ALL USING.$0$4,168
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
KENNETH D DANFORDTreasurer/Director-$0--
J GARY BERNHARDDirector-$0--
JOEL J HAMMONPresident/Director-$0--
ALISON SNIECKUSClerk/Director-$0--
CATHERINE GOBRONDirector-$0--
ANDRE MORSONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Liberated Learners Inc
EIN
46-1971151
Phone
4135820193
Address
45 AMHERST ROAD, SUNDERLAND, MA 01375

Signing Officer

Name
Kenneth D Danford
Title
Treasurer/director
Phone
4135820193
Signed
2016-03-08
Discuss with paid preparer
Yes

Preparer

Firm
Melanson Heath & Company Pc
Address
51 DAVIS STREET SUITE 1, GREENFIELD, MA 01301
Preparer
Kathryn a Sisson CPA
Phone
4137735405
Supplemental Narrative

Additional Explanations

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

“Description: advertising. Amount: 800. Description: insurance. Amount: 562. Description: travel. Amount: 423. Description: business fees/registrations. Amount: 54. Description: bank service charges. Amount: 63. Description: conference costs. Amount: 1,168. Description: operations. Amount: 77. Total to form 990-ez, line 16: 3,147.”

Raw XML Appendix158 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
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IRS990EZ/BooksInCareOfDetail/PhoneNum04135820193
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt045 AMHERST ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SUNDERLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001375
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01281
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IRS990EZ/FiledScheduleAInd01
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IRS990EZ/GrossReceiptsAmt012660
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IRS990EZ/LobbyingActivitiesInd00
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IRS990EZ/MembershipDuesAmt09750
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt01281
IRS990EZ/NetAssetsOrFundBalancesEOYAmt03985
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt01281
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt03985
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KENNETH D DANFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1J GARY BERNHARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOEL J HAMMON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ALISON SNIECKUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CATHERINE GOBRON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ANDRE MORSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER/DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT/DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3CLERK/DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt03147
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE 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.
IRS990EZ/ProgramServiceRevenueAmt02910
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUMMER REPLICATION CONFERENCE HELD AT THE NORTH STAR FACILITY IN SUNDERLAND, MA IN JUNE OF 2015. THE EVENT WAS ATTENDED BY 33. ATTENDEES REPRESENTED 9 EXISTING CENTERS AND 3 CENTERS PLANNING TO OPEN THIS YEAR. THE CONFERENCE CENTERED AROUND TRAINING AND SHARING METHODS AND APPROACHES THAT THEY ARE ALL USING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt04168
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt09956
IRS990EZ/TotalProgramServiceExpensesAmt04168
IRS990EZ/TotalRevenueAmt012660
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.LIBERATEDLEARNERSINC.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt09750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt09425
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt020175
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02910
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt03950
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01485
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08345
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt028520
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt012660
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt013375
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02485
IRS990ScheduleA/Total509Grp/TotalAmt028520
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt012660
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt013375
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02485
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt028520
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: ADVERTISING. AMOUNT: 800. DESCRIPTION: INSURANCE. AMOUNT: 562. DESCRIPTION: TRAVEL. AMOUNT: 423. DESCRIPTION: BUSINESS FEES/REGISTRATIONS. AMOUNT: 54. DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 63. DESCRIPTION: CONFERENCE COSTS. AMOUNT: 1,168. DESCRIPTION: OPERATIONS. AMOUNT: 77. TOTAL TO FORM 990-EZ, LINE 16: 3,147.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH D DANFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04135820193
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERATED LEARNERS INC
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0461971151
ReturnHeader/Filer/PhoneNum04135820193
ReturnHeader/Filer/USAddress/AddressLine1Txt045 AMHERST ROAD
ReturnHeader/Filer/USAddress/CityNm0SUNDERLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001375
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0020354851
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MELANSON HEATH & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt051 DAVIS STREET SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001301
ReturnHeader/PreparerPersonGrp/PhoneNum04137735405
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHRYN A SISSON CPA
ReturnHeader/ReturnTs02016-03-09T15:19:12-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-08-01
ReturnHeader/TaxPeriodEndDt02015-07-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$3,985
Liabilities
$0
Net assets
$3,985
Revenue
$12,660
Expenses
$9,956
Net income
$2,704
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$0.74$0.00$1.08$0.47$0.60
2022Detailed filing. Detailed filing data is available for this year.$0.14$0.00$0.14$0.15$0.15$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.13$0.14$0.17$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.16$0.18$0.18$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.00$0.17$0.20$0.14$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.00$0.11$0.19$0.19$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.00$0.15$0.18$0.15$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.14$0.12$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.13$0.10$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.01$0.13$0.14$0.00
2013Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.01$0.02