Civic Intelligence

Liberated Learners Inc.

990EZ • Fiscal year 2020 • EIN 46-1971151

Aug 01, 2019 to Jul 31, 2020 • Filed on Mar 13, 2021

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

Higher debt load relative to assets than 56% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

55th percentile

0.00x

Higher debt load relative to revenue than 55% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

37th percentile

-1.6%

Higher net margin than 37% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

78th percentile

$4,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 22.0% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

39th percentile

-1.7%

Faster asset growth than 39% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

57th percentile

-7.2%

Faster revenue growth than 57% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$16,439

Down $288 (-1.7%) from 2019

Net Assets

Down

$16,433

Down $294 (-1.8%) from 2019

Liabilities

Up

$6

Up $6 from 2019

Revenue

Down

$18,170

Down $1,409 (-7.2%) from 2019

Expenses

Up

$18,464

Up $4,784 (+35%) from 2019

Net Income

Down

-$294

Down $6,193 (-105%) from 2019

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

2020

Assets$16,439
Liabilities$6
Net Assets$16,433

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

2020

Revenue$18,170
Expenses$18,464
Net Income-$294
Jump To
Filing Snapshot
Filing Period
Aug 1, 2019 to Jul 31, 2020
Signed
Mar 13, 2021
Return Version
2019v5.2
Gross Receipts
$18,170
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
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$7,711
SUMMER REPLICATION CONFERENCE HELD ONLINE IN JUNE OF 2020. 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. OFFERED NETWOKING AND MUTUAL SUPPORT FOR STAFF AND BOARD MEMBERS AT 12 MEMBER CENTERS.$0$2,270
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
KENNETH D DANFORDTreasurerPT$4,000-$4,000
JOEL J HAMMONPresident-$800-$800
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
2021-03-13
Discuss with paid preparer
Yes

Preparer

Firm
Melanson 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: 153. Description: operations. Amount: 40. Description: advertising. Amount: 2,020. Description: travel & meetings. Amount: 450. Description: supplies. Amount: 340. Description: payroll taxes. Amount: 994. Total to form 990-ez, line 16: 4,613.

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

Description: accounts receivable. Beg. Of year amount: 7,145. End of year amount: 4,645.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: payroll tax liability. Beg. Of year amount: 0. End of year amount: 6.

Raw XML Appendix160 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.

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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SUNDERLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0KENNETH D DANFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOEL J HAMMON
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CLERK
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt04613
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/PrintingPublicationsPostageAmt0306
IRS990EZ/ProgramServiceRevenueAmt05275
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0SUMMER REPLICATION CONFERENCE HELD ONLINE IN JUNE OF 2020. 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. OFFERED NETWOKING AND MUTUAL SUPPORT FOR STAFF AND BOARD MEMBERS AT 12 MEMBER CENTERS.
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/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990EZ/WebsiteAddressTxt0WWW.LIBERATEDLEARNERSINC.ORG
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt08629
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt010651
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt010265
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt07010
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INSURANCE. AMOUNT: 562. DESCRIPTION: BUSINESS FEES/REGISTRATIONS. AMOUNT: 54. DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 153. DESCRIPTION: OPERATIONS. AMOUNT: 40. DESCRIPTION: ADVERTISING. AMOUNT: 2,020. DESCRIPTION: TRAVEL & MEETINGS. AMOUNT: 450. DESCRIPTION: SUPPLIES. AMOUNT: 340. DESCRIPTION: PAYROLL TAXES. AMOUNT: 994. TOTAL TO FORM 990-EZ, LINE 16: 4,613.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 7,145. END OF YEAR AMOUNT: 4,645.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: PAYROLL TAX LIABILITY. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 6.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
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/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KENNETH D DANFORD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04135820193
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-03-13
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 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/ReturnTs02021-03-18T09:38:02-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-08-01
ReturnHeader/TaxPeriodEndDt02020-07-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • <$500k nonprofits