Civic Intelligence

Liberated Learners Inc.

990EZ • Fiscal year 2018 • EIN 46-1971151

Aug 01, 2017 to Jul 31, 2018 • Filed on Jan 08, 2019

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

57th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.00x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

40th percentile

-0.1%

Higher net margin than 40% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

17th percentile

-27%

Faster asset growth than 17% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

58th percentile

6.2%

Faster revenue growth than 58% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$10,578

Down $3,928 (-27%) from 2017

Net Assets

Down

$10,578

Down $3,928 (-27%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$18,751

Up $1,092 (+6.2%) from 2017

Expenses

Up

$18,769

Up $3,966 (+27%) from 2017

Net Income

Down

-$18

Down $2,874 (-101%) from 2017

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: $73,816Liabilities 2024: $02024

Highlighted filing

2018

Assets$10,578
Liabilities$0
Net Assets$10,578

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: $60,4692024

Highlighted filing

2018

Revenue$18,751
Expenses$18,769
Net Income-$18
Jump To
Filing Snapshot
Filing Period
Aug 1, 2017 to Jul 31, 2018
Signed
Jan 8, 2019
Return Version
2017v2.3
Gross Receipts
$18,751
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 2018. THE EVENT WAS ATTENDED BY 30 PEOPLE. ATTENDEES REPRESENTED 12 CENTERS. THE CONFERENCE CENTERED AROUND TRAINING AND SHARING METHODS AND APPROACHES THAT THEY ARE ALL USING.$0$10,577
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KENNETH D DANFORDTreasurerPT$0--
JOEL J HAMMONPresident-$0--
ALISON SNIECKUSClerk-$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
2019-01-08
Discuss with paid preparer
Yes

Preparer

Firm
Melanson Heath & Company Pc
Address
101 MUNSON ST SUITE 120, GREENFIELD, MA 01301
Preparer
Danielle E Fitzpatrick 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: 185. Description: conference costs. Amount: 2,447. Description: operations. Amount: 75. Description: advertising. Amount: 1,097. Description: travel & meetings. Amount: 1,341. Total to form 990-ez, line 16: 5,761.

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

Description: prior period accounts receivable adjustment. Amount: -3,910.

Form 990-ez, Part II, Line 24 - Other Assets

Description: accounts receivable. Beg. Of year amount: 7,905. End of year amount: 3,395.

Raw XML Appendix162 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/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/BOYAmt06601
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IRS990EZ/FiledScheduleAInd01
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IRS990EZ/InfoInScheduleOPartIIIInd0X
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IRS990EZ/MembershipDuesAmt010651
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt014506
IRS990EZ/NetAssetsOrFundBalancesEOYAmt010578
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt010578
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KENNETH D DANFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOEL J HAMMON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ALISON SNIECKUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CLERK
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt07905
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03395
IRS990EZ/OtherChangesInNetAssetsAmt0-3910
IRS990EZ/OtherExpensesTotalAmt05761
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/ProgramServiceRevenueAmt08100
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUMMER REPLICATION CONFERENCE HELD AT THE NORTH STAR FACILITY IN SUNDERLAND, MA IN JUNE OF 2018. THE EVENT WAS ATTENDED BY 30 PEOPLE. ATTENDEES REPRESENTED 12 CENTERS. THE CONFERENCE CENTERED AROUND TRAINING AND SHARING METHODS AND APPROACHES THAT THEY ARE ALL USING.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd0X
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt010577
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
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IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt018769
IRS990EZ/TotalProgramServiceExpensesAmt010577
IRS990EZ/TotalRevenueAmt018751
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.LIBERATEDLEARNERSINC.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt010651
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt010265
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt07010
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt09750
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt09425
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt047101
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt08100
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt07394
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt06528
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02910
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03950
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt017659
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt012660
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt018751
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt017659
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt013538
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt012660
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt013375
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt075983
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INSURANCE. AMOUNT: 562. DESCRIPTION: BUSINESS FEES/REGISTRATIONS. AMOUNT: 54. DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 185. DESCRIPTION: CONFERENCE COSTS. AMOUNT: 2,447. DESCRIPTION: OPERATIONS. AMOUNT: 75. DESCRIPTION: ADVERTISING. AMOUNT: 1,097. DESCRIPTION: TRAVEL & MEETINGS. AMOUNT: 1,341. TOTAL TO FORM 990-EZ, LINE 16: 5,761.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: PRIOR PERIOD ACCOUNTS RECEIVABLE ADJUSTMENT. AMOUNT: -3,910.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 7,905. END OF YEAR AMOUNT: 3,395.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH D DANFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04135820193
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-08
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0C1AF2FA63BEADBB123A950114C2561AEA8FBD068
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0834ABC922F6D3425D4A1720EF4C5CFC55CA6CE5E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.203.169.2
ReturnHeader/FilingSecurityInformation/IPDt02019-01-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm017:02:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0020354851
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MELANSON HEATH & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 MUNSON ST SUITE 120
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001301
ReturnHeader/PreparerPersonGrp/PhoneNum04137735405
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIELLE E FITZPATRICK CPA
ReturnHeader/ReturnTs02019-01-11T09:38:05-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-08-01
ReturnHeader/TaxPeriodEndDt02018-07-31
ReturnHeader/TaxYr02017

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Filings