Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Liberty Classical Tutorials
EIN 47-1378466 • 501(c)3 • Houston, TX
Profile
We are organized and operated exclusively for educational purposes.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.95x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
83rd percentile
Higher net margin than 83% of similar nonprofits.
Top Officer Pay
90th percentile
Higher top officer pay than 90% of similar nonprofits.
Top officer pay equals 19.1% of source-year revenue.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Balance Sheet
Assets
Up$141,071
Up $58,519 (+71%) from 2024
Liabilities
Up$134,001
Up $18,234 (+16%) from 2024
Net Assets
Up$7,070
Up $40,285 (+121%) from 2024
Revenue
Up$159,170
Up $33,501 (+27%) from 2024
Expenses
Down$107,190
Down $20,898 (-16%) from 2024
Net Income
Up$51,980
Up $54,399 (+2249%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $141,071
- Liabilities
- $134,001
- Net assets
- $7,070
- Revenue
- $159,170
- Expenses
- $107,190
- Net income
- $51,980
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Aug 1, 2024 to Jul 31, 2025
- Signed
- Oct 30, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $159,170
Mission and Program Overview
Mission
We are organized and operated exclusively for educational purposes.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| We provide classes twice a week from August to May of each year to about 125 homeschooled students. | $12,170 | $107,190 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Rhonda Sanger | Director, President And Executive Director | PT | $30,355 | - | $30,355 |
| Mindee Berkman | Director | - | $0 | - | - |
| Melissa Knight | Director And President | PT | $0 | - | - |
| Michael Barbier | Director And Vice President | - | $0 | - | - |
| May Gourlay | Director And Treasurer | PT | $0 | - | - |
| Joy Roeh | Director And Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Liberty Classical Tutorials
- EIN
- 47-1378466
- Phone
- 2815433692
- Address
- 14781 Memorial Drive unit 568, Houston, TX 77079
Signing Officer
- Name
- May Gourlay
- Title
- Treasurer
- Phone
- 2815433692
- Signed
- 2025-10-30
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 16
“Description;Amount^Insurance;2428|Supplies;13199|Gifts;149|Bank Fees;13^Total;15789^”
Form 990-EZ, Part I, Line 20
“Description;Amount^Deferred Revenues;-129531|Account Payable;-4470|Account Receivables;6539|Previous Liabilities;115767^Total;-11695^”
Form 990-EZ, Part II, Line 24
“Description;EOY Amount^Prepaid Supplies;2201|Prepaid Payroll Taxes;4338^Total;6539^”
Form 990-EZ, Part II, Line 26
“Description;EOY Amount^Deferred Revenues;129531|Account Payable;4470^Total;134001^”
Form 990-EZ, Part V, Line 34
“The Bylaw was amended in regards to the number of Board Directors, from "at least three and no more than five directors" to "at least five and no more than nine directors". The composition of the Board directors changed. On Nov 20, 2024, Rhonda Sanger resigned as Board President and continued her role as Executive Director. Melissa Knight was installed as Board Director and President. Michael Barbier was installed as Board Director and Vice President. May Gourlay continued as Treasurer and Board Director, Joy Roeh continued as Secretary and Board Director and Mindee Berkman continued as Board Director. A new Article 7 was added to the Bylaw, allowing The Board to designate committees to enhance management of activities.”
Raw XML Appendix178 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/BenefitsPaidToOrForMembersAmt | 0 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 30355 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Mindee Berkman |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Melissa Knight |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Michael Barbier |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | May Gourlay |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Joy Roeh |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Rhonda Sanger |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director and President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director and Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director and Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director and Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director, President and Executive Director |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 6539 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -11695 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 15789 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | We are organized and operated exclusively for educational purposes. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 0 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 147000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | We provide classes twice a week from August to May of each year to about 125 homeschooled students. |
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| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 107190 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 40923 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | TX |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 115767 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 134001 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
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| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
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| IRS990EZ/TotalRevenueAmt | 0 | 159170 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 147000 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 120158 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 517988 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1 |
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| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 159170 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 530158 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description;Amount^Insurance;2428|Supplies;13199|Gifts;149|Bank Fees;13^Total;15789^ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description;Amount^Deferred Revenues;-129531|Account Payable;-4470|Account Receivables;6539|Previous Liabilities;115767^Total;-11695^ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description;EOY Amount^Prepaid Supplies;2201|Prepaid Payroll Taxes;4338^Total;6539^ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description;EOY Amount^Deferred Revenues;129531|Account Payable;4470^Total;134001^ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Bylaw was amended in regards to the number of Board Directors, from "at least three and no more than five directors" to "at least five and no more than nine directors". The composition of the Board directors changed. On Nov 20, 2024, Rhonda Sanger resigned as Board President and continued her role as Executive Director. Melissa Knight was installed as Board Director and President. Michael Barbier was installed as Board Director and Vice President. May Gourlay continued as Treasurer and Board Director, Joy Roeh continued as Secretary and Board Director and Mindee Berkman continued as Board Director. A new Article 7 was added to the Bylaw, allowing The Board to designate committees to enhance management of activities. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part V, Line 34 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | May Gourlay |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2815433692 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIBERTY CLASSICAL TUTORIALS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIBE |
| ReturnHeader/Filer/EIN | 0 | 471378466 |
| ReturnHeader/Filer/PhoneNum | 0 | 2815433692 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 14781 Memorial Drive unit 568 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Houston |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 77079 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/ReturnTs | 0 | 2025-10-30T15:55:52-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-08-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-07-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.