Civic Intelligence

Liberty Classical Tutorials

990EZ • Fiscal year 2023 • EIN 47-1378466

Aug 01, 2022 to Jul 31, 2023 • Filed on Oct 24, 2023

Organization Profile
1315 Kent Oak DrHouston, TX 77077

(281) 543-3692

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

1.28x

Higher debt load relative to assets than 96% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

95th percentile

0.87x

Higher debt load relative to revenue than 95% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

27th percentile

-11%

Higher net margin than 27% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

84th percentile

$17,370

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

28th percentile

-14%

Faster asset growth than 28% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

4.2%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$84,971

Down $13,343 (-14%) from 2022

Net Assets

Down

-$24,118

Down $16,302 (-209%) from 2022

Liabilities

Up

$109,089

Up $2,959 (+2.8%) from 2022

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin27th percentile

Revenue

Up

$125,163

Up $5,005 (+4.2%) from 2022

Expenses

Up

$138,506

Up $22,303 (+19%) from 2022

Net Income

Down

-$13,343

Down $17,298 (-437%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$150K$100K$50K$0-$50KAssets 2015: $102,873Liabilities 2015: $63,0562015Assets 2016: $73,682Liabilities 2016: $77,3172016Assets 2017: $66,697Liabilities 2017: $66,5082017Assets 2018: $84,950Liabilities 2018: $79,2852018Assets 2019: $84,786Liabilities 2019: $82,6052019Assets 2020: $78,978Liabilities 2020: $78,1352020Assets 2021: $94,359Liabilities 2021: $100,039Net Assets 2021: -$5,6802021Assets 2022: $98,314Liabilities 2022: $106,130Net Assets 2022: -$7,8162022Assets 2023: $84,971Liabilities 2023: $109,089Net Assets 2023: -$24,1182023Assets 2024: $82,552Liabilities 2024: $115,767Net Assets 2024: -$33,2152024Assets 2025: $141,071Liabilities 2025: $134,001Net Assets 2025: $7,0702025

Highlighted filing

2023

Assets$84,971
Liabilities$109,089
Net Assets-$24,118
Open 2023 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2015: $102,873Expenses 2015: $63,056Net Income 2015: $39,8172015Revenue 2016: $125,161Expenses 2016: $91,296Net Income 2016: $33,8652016Revenue 2017: $102,685Expenses 2017: $109,670Net Income 2017: -$6,9852017Revenue 2018: $103,687Expenses 2018: $85,435Net Income 2018: $18,2522018Revenue 2019: $103,198Expenses 2019: $103,361Net Income 2019: -$1632019Revenue 2020: $94,197Expenses 2020: $100,005Net Income 2020: -$5,8082020Revenue 2021: $124,427Expenses 2021: $109,046Net Income 2021: $15,3812021Revenue 2022: $120,158Expenses 2022: $116,203Net Income 2022: $3,9552022Revenue 2023: $125,163Expenses 2023: $138,506Net Income 2023: -$13,3432023Revenue 2024: $125,669Expenses 2024: $128,088Net Income 2024: -$2,4192024Revenue 2025: $159,170Expenses 2025: $107,190Net Income 2025: $51,9802025

Highlighted filing

2023

Revenue$125,163
Expenses$138,506
Net Income-$13,343
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Oct 24, 2023
Return Version
2022v5.0
Gross Receipts
$125,163
Mission and Program Overview

Mission

We are organized and operated exclusively for educational purposes.

Program Services

DescriptionGrantsExpenses
We provide classes twice a week from August to May of each year to about 170 homeschooled students.$0$138,507
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rhonda SangerPresidentFT$17,370-$17,370
May GourlayTreasurerPT$0--
Joy RoehSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
Liberty Classical Tutorials
EIN
47-1378466
Phone
2815433692
Address
1315 Kent Oak Dr, Houston, TX 77077

Signing Officer

Name
May Gourlay
Title
Treasurer
Phone
2815433692
Signed
2023-10-24
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Insurance;1866|Supplies;19446|Revenues Refunded;13508|Gifts;401|Transaction Fees;62^Total;35283^”

Form 990-EZ, Part I, Line 20

“Description;Amount^Deferred Revenue;-109089|Previous Liabilites;106130^Total;-2959^”

Form 990-EZ, Part II, Line 26

“Description;EOY Amount^Deferred Revenue;109089^Total;109089^”

Raw XML Appendix157 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/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0May Gourlay
IRS990EZ/BooksInCareOfDetail/PhoneNum02815433692
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01315 Kent Oak Dr
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Houston
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd077077
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt098314
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt084971
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt00
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-13343
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt040760
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt098314
IRS990EZ/Form990TotalAssetsGrp/EOYAmt084971
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0125163
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-7816
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-24118
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-7816
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-24118
IRS990EZ/OccupancyRentUtltsAndMaintAmt025770
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt240
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt217370
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0May Gourlay
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Joy Roeh
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Rhonda Sanger
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2President
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0-2959
IRS990EZ/OtherExpensesTotalAmt035283
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0We are organized and operated exclusively for educational purposes.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt0125163
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0We provide classes twice a week from August to May of each year to about 170 homeschooled students.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0138507
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt036693
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0TX
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0106130
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0109089
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0138506
IRS990EZ/TotalProgramServiceExpensesAmt0138507
IRS990EZ/TotalRevenueAmt0125163
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0125163
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0120158
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0245321
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt0245321
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0125163
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0120158
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt0245321
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0125163
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0120158
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0245321
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Insurance;1866|Supplies;19446|Revenues Refunded;13508|Gifts;401|Transaction Fees;62^Total;35283^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description;Amount^Deferred Revenue;-109089|Previous Liabilites;106130^Total;-2959^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^Deferred Revenue;109089^Total;109089^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0May Gourlay
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02815433692
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERTY CLASSICAL TUTORIALS
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0471378466
ReturnHeader/Filer/PhoneNum02815433692
ReturnHeader/Filer/USAddress/AddressLine1Txt01315 Kent Oak Dr
ReturnHeader/Filer/USAddress/CityNm0Houston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077077
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02023-10-24T14:00:57-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02022-08-01
ReturnHeader/TaxPeriodEndDt02023-07-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$84,971
Liabilities
$109,089
Net assets
-$24,118
Revenue
$125,163
Expenses
$138,506
Net income
-$13,343
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.41$1.34$0.07$1.59$1.07$0.52
2024Detailed filing. Detailed filing data is available for this year.$0.83$1.16$0.33$1.26$1.28$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.85$1.09$0.24$1.25$1.39$0.13
2022Detailed filing. Detailed filing data is available for this year.$0.98$1.06$0.08$1.20$1.16$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.94$1.00$0.06$1.24$1.09$0.15
2020Summary only. Only limited summary data is available for this year.$0.79$0.78$0.94$1.00$0.06
2019Summary only. Only limited summary data is available for this year.$0.85$0.83$1.03$1.03$0.00
2018Summary only. Only limited summary data is available for this year.$0.85$0.79$1.04$0.85$0.18
2017Summary only. Only limited summary data is available for this year.$0.67$0.67$1.03$1.10$0.07
2016Summary only. Only limited summary data is available for this year.$0.74$0.77$1.25$0.91$0.34
2015Summary only. Only limited summary data is available for this year.$1.03$0.63$1.03$0.63$0.40