Civic Intelligence

Liberated Learners Inc.

990EZ • Fiscal year 2016 • EIN 46-1971151

Aug 01, 2015 to Jul 31, 2016 • Filed on Jan 26, 2017

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

56th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

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.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

84th percentile

47%

Faster asset growth than 84% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

59th percentile

6.9%

Faster revenue growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$5,875

Up $1,890 (+47%) from 2015

Net Assets

Up

$5,875

Up $1,890 (+47%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin70th percentile

Revenue

Up

$13,538

Up $878 (+6.9%) from 2015

Expenses

Up

$11,648

Up $1,692 (+17%) from 2015

Net Income

Down

$1,890

Down $814 (-30%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth84th 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

2016

Assets$5,875
Liabilities$0
Net Assets$5,875
Open 2016 Filing

Operations Trend

Revenue Growth59th 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

2016

Revenue$13,538
Expenses$11,648
Net Income$1,890
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2015 to Jul 31, 2016
Signed
Jan 26, 2017
Return Version
2015v3.0
Gross Receipts
$13,538
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 2016. THE EVENT WAS ATTENDED BY 30 PEOPLE. ATTENDEES REPRESENTED 10 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$4,366
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

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

Filer

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

Signing Officer

Name
Kenneth D Danford
Title
Treasurer/director
Phone
4135820193
Signed
2017-01-26
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: insurance. Amount: 562. Description: business fees/registrations. Amount: 54. Description: bank service charges. Amount: 138. Description: conference costs. Amount: 1,366. Description: operations. Amount: 200. Description: supplies. Amount: 28. Total to form 990-ez, line 16: 2,348.”

Raw XML Appendix153 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KENNETH DANFORD
IRS990EZ/BooksInCareOfDetail/PhoneNum04135820193
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt045 AMHERST ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SUNDERLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001375
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt03985
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt05875
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0230
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt01890
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt09300
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt03985
IRS990EZ/Form990TotalAssetsGrp/EOYAmt05875
IRS990EZ/GrossReceiptsAmt013538
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt06780
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt03985
IRS990EZ/NetAssetsOrFundBalancesEOYAmt05875
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt03985
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt05875
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt13.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KENNETH D DANFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOEL J HAMMON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ALISON SNIECKUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CATHERINE GOBRON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ANDRE MORSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CLERK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt02348
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/ProgramServiceRevenueAmt06528
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUMMER REPLICATION CONFERENCE HELD AT THE NORTH STAR FACILITY IN SUNDERLAND, MA IN JUNE OF 2016. THE EVENT WAS ATTENDED BY 30 PEOPLE. ATTENDEES REPRESENTED 10 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/ProgramServiceExpensesAmt04366
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/TotalExpensesAmt011648
IRS990EZ/TotalProgramServiceExpensesAmt04366
IRS990EZ/TotalRevenueAmt013538
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.LIBERATEDLEARNERSINC.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt07010
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt09750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt09425
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt027185
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt06528
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02910
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt03950
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01485
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt014873
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt042058
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt013538
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt012660
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt013375
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02485
IRS990ScheduleA/Total509Grp/TotalAmt042058
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt013538
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt012660
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt013375
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02485
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt042058
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INSURANCE. AMOUNT: 562. DESCRIPTION: BUSINESS FEES/REGISTRATIONS. AMOUNT: 54. DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 138. DESCRIPTION: CONFERENCE COSTS. AMOUNT: 1,366. DESCRIPTION: OPERATIONS. AMOUNT: 200. DESCRIPTION: SUPPLIES. AMOUNT: 28. TOTAL TO FORM 990-EZ, LINE 16: 2,348.
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH D DANFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04135820193
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERATED LEARNERSINC
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/ReturnTs02017-03-13T12:19:02-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-08-01
ReturnHeader/TaxPeriodEndDt02016-07-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,875
Liabilities
$0
Net assets
$5,875
Revenue
$13,538
Expenses
$11,648
Net income
$1,890
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