Civic Intelligence

Liberated Learners Inc.

990EZ • Fiscal year 2019 • EIN 46-1971151

Aug 01, 2018 to Jul 31, 2019 • Filed on Feb 08, 2020

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.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

83rd percentile

30%

Higher net margin than 83% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

86th percentile

58%

Faster asset growth than 86% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

55th percentile

4.4%

Faster revenue growth than 55% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$16,727

Up $6,149 (+58%) from 2018

Net Assets

Up

$16,727

Up $6,149 (+58%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$19,579

Up $828 (+4.4%) from 2018

Expenses

Down

$13,680

Down $5,089 (-27%) from 2018

Net Income

Up

$5,899

Up $5,917 (+32872%) from 2018

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

2019

Assets$16,727
Liabilities$0
Net Assets$16,727

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

2019

Revenue$19,579
Expenses$13,680
Net Income$5,899
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Feb 8, 2020
Return Version
2018v3.1
Gross Receipts
$19,579
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.

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 north star: self-directed learning for teens,inc., 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 2019. 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$6,836
OFFERED INDIVIDUAL CONSULTATIONS WITH APPROXIMATELY 100 PEOPLE CENTERED AROUND TRAINING ON METHODS AND APPROACHES USED BY THE ORGANIZATION. ADDITIONAL WEBINARS WERE PROVIDED TO 25 PEOPLE AND ONGOING SUPPORT WAS PROVIDED TO 12 CENTERS TO CONTINUE PROVIDING THE SAME METHODS AND APPROACHES.$0$3,283
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
2020-02-08
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: bank service charges. Amount: 190. Description: conference costs. Amount: 1,041. Description: operations. Amount: 319. Description: advertising. Amount: 1,740. Description: travel & meetings. Amount: 195. Description: supplies. Amount: 183. Total to form 990-ez, line 16: 4,230.

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

Description: prior period accounts receivable adjustment. Amount: 250.

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

Description: accounts receivable. Beg. Of year amount: 3,395. End of year amount: 7,145.

Raw XML Appendix164 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
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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/BOYAmt03395
IRS990EZ/OtherAssetsTotalDetail/EOYAmt07145
IRS990EZ/OtherChangesInNetAssetsAmt0250
IRS990EZ/OtherExpensesTotalAmt04230
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 NORTH STAR: SELF-DIRECTED LEARNING FOR TEENS,INC., A NON-PROFIT HOME SCHOOLING SUPPORT CENTER LOCATED IN SUNDERLAND, MA THAT WAS ESTABLISHED IN 1996.
IRS990EZ/ProgramServiceRevenueAmt010950
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUMMER REPLICATION CONFERENCE HELD AT THE NORTH STAR FACILITY IN SUNDERLAND, MA IN JUNE OF 2019. 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/DescriptionProgramSrvcAccomTxt1OFFERED INDIVIDUAL CONSULTATIONS WITH APPROXIMATELY 100 PEOPLE CENTERED AROUND TRAINING ON METHODS AND APPROACHES USED BY THE ORGANIZATION. ADDITIONAL WEBINARS WERE PROVIDED TO 25 PEOPLE AND ONGOING SUPPORT WAS PROVIDED TO 12 CENTERS TO CONTINUE PROVIDING THE SAME METHODS AND APPROACHES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt13283
IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990EZ/WebsiteAddressTxt0WWW.LIBERATEDLEARNERSINC.ORG
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt09750
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INSURANCE. AMOUNT: 562. DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 190. DESCRIPTION: CONFERENCE COSTS. AMOUNT: 1,041. DESCRIPTION: OPERATIONS. AMOUNT: 319. DESCRIPTION: ADVERTISING. AMOUNT: 1,740. DESCRIPTION: TRAVEL & MEETINGS. AMOUNT: 195. DESCRIPTION: SUPPLIES. AMOUNT: 183. TOTAL TO FORM 990-EZ, LINE 16: 4,230.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: PRIOR PERIOD ACCOUNTS RECEIVABLE ADJUSTMENT. AMOUNT: 250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 3,395. END OF YEAR AMOUNT: 7,145.
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/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH D DANFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04135820193
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-08
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/AtSubmissionCreationDeviceId0A9A82906D26FD13F2476E87358A5C80DA4D9699F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06371756543CF0093B0F1F9CE3C8476A33675320C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.203.169.2
ReturnHeader/FilingSecurityInformation/IPDt02020-02-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm013:31:03
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/ReturnTs02020-02-11T17:43:18-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-08-01
ReturnHeader/TaxPeriodEndDt02019-07-31
ReturnHeader/TaxYr02018

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Filings