Civic Intelligence

Libertas Classical Association

990 • Fiscal year 2019 • EIN 47-1807938

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 15, 2020

Organization ProfileWWW.LIBERTASCHRISTIANSCHOOL.ORG
5181 64th AvenueHudsonville, MI 49426

(616) 669-2270

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

15th percentile

0.00x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

21st percentile

-9.8%

Higher net margin than 21% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

45th percentile

$48,723

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

2nd percentile

-46%

Faster asset growth than 2% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

34th percentile

-1.8%

Faster revenue growth than 34% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets15th percentile

Assets

Down

$117,521

Down $100,120 (-46%) from 2018

Net Assets

Down

$117,521

Down $100,120 (-46%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin21st percentile

Revenue

Down

$1,024,981

Down $18,860 (-1.8%) from 2018

Expenses

Up

$1,125,101

Up $181,975 (+19%) from 2018

Net Income

Down

-$100,120

Down $200,835 (-199%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$400K$300K$200K$100K$0Assets 2015: $126,799Liabilities 2015: $0Net Assets 2015: $126,7992015Assets 2016: $119,743Liabilities 2016: $0Net Assets 2016: $119,7432016Assets 2017: $116,926Liabilities 2017: $0Net Assets 2017: $116,9262017Assets 2018: $217,641Liabilities 2018: $0Net Assets 2018: $217,6412018Assets 2019: $117,521Liabilities 2019: $0Net Assets 2019: $117,5212019Assets 2020: $218,394Liabilities 2020: $0Net Assets 2020: $218,3942020Assets 2021: $346,446Liabilities 2021: $854Net Assets 2021: $345,5922021Assets 2022: $371,468Liabilities 2022: $8,868Net Assets 2022: $362,6002022Assets 2023: $188,032Liabilities 2023: $14,150Net Assets 2023: $173,8822023Assets 2024: $115,716Liabilities 2024: $6,524Net Assets 2024: $109,1922024Assets 2025: $346,525Liabilities 2025: $11,602Net Assets 2025: $334,9232025

Highlighted filing

2019

Assets$117,521
Liabilities$0
Net Assets$117,521
Open 2019 Filing

Operations Trend

Revenue Growth34th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $354,313Expenses 2015: $227,514Net Income 2015: $126,7992015Revenue 2016: $541,189Expenses 2016: $548,245Net Income 2016: -$7,0562016Revenue 2017: $823,342Expenses 2017: $826,159Net Income 2017: -$2,8172017Revenue 2018: $1,043,841Expenses 2018: $943,126Net Income 2018: $100,7152018Revenue 2019: $1,024,981Expenses 2019: $1,125,101Net Income 2019: -$100,1202019Revenue 2020: $1,066,313Expenses 2020: $963,831Net Income 2020: $102,4822020Revenue 2021: $1,235,636Expenses 2021: $1,108,989Net Income 2021: $126,6472021Revenue 2022: $1,171,703Expenses 2022: $1,154,695Net Income 2022: $17,0082022Revenue 2023: $1,235,471Expenses 2023: $1,424,189Net Income 2023: -$188,7182023Revenue 2024: $1,249,467Expenses 2024: $1,314,157Net Income 2024: -$64,6902024Revenue 2025: $1,590,418Expenses 2025: $1,364,687Net Income 2025: $225,7312025

Highlighted filing

2019

Revenue$1,024,981
Expenses$1,125,101
Net Income-$100,120
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 15, 2020
Return Version
2018v3.1
Gross Receipts
$1,024,981
Mission and Program Overview

Mission

The mission of libertas christian school is to partner with parents to educate and disciple children consistent with a biblical worldview, teaching them to be lifelong learners able to discern, articulate, and defend truth in a compelling, winsome christ-like manner.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$217,641$117,521▼ $100,120
Cash and Non-Interest-Bearing Accounts$207,868$114,536▼ $93,332
Accounts Receivable$9,773$2,985▼ $6,788
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$217,641$117,521▼ $100,120
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$217,641$117,521▼ $100,120
Total Liabilities and Net Assets / Fund Balance$217,641$117,521▼ $100,120
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleBaseTotal
Robert DavisMember / Headmaster$48,723$48,723
Bettie DavisBoard Secretary$34,098$34,098
Ruth KaercherMember$29,818$29,818
Emily SteenwykMember$28,547$28,547
Suzie WagnerMember$19,377$19,377

Board Members and Trustees

NameTitle
Michael SteenwykBoard Chairman
Matthew WilliamsBoard Vice-chairman
Brandon KaercherBoard Treasurer
Allison WilliamsMember
Dennis WagnerMember
Revenue and Support

Revenue Composition

Contributions and Grants
$181,045
Program Service Revenue
$843,936
Investment Income
$0
Other Revenue
$0
All Other Contributions
$181,045
Change in Net Assets
$-100,120
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$829,026
Other Expenses$296,075
Total Fundraising Expense$4,191
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$605,106--$605,106
Current Officers, Directors, Trustees, and Key Employees$158,876--$158,876
Payroll Taxes$62,732--$62,732
Occupancy$42,926--$42,926
Other Expenses$22,603-$4,191$22,603
All Other Expenses$702$19,804-$20,506
Insurance-$18,907-$18,907
Office Expenses$11,905--$11,905
Conferences and Meetings$10,052--$10,052
Information Technology$9,363--$9,363
Fees for Services Accounting-$7,767-$7,767
Other Employee Benefits$2,312--$2,312
Fees for Services Other-$1,962-$1,962
Advertising-$1,582-$1,582
Total Functional Expenses$1,070,888$50,022$4,191$1,125,101
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Matthew and Allison WilliamsBoard MembersTuition PaidNo$3,882
Brandon and Ruth KaercherBoard MembersTuition PaidNo$800
-Board MembersTuition PaidNo$600
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“The governing board consists of 5 married couples.”

Form 990, Part VI, Section B, Line 11B

“The 990 will be reviewed by the treasurer prior to filing the return.”

Form 990, Part VI, Section C, Line 19

“The organization makes it governing documents, financial statements, and conflict of interest policy available upon request.”

Filing and Contact Details

Filer

Filer Name
Libertas Classical Association
EIN
47-1807938
Phone
6166692270
Address
5181 64TH AVENUE, HUDSONVILLE, MI 49426

Signing Officer

Name
Brandon Kaercher
Title
Treasurer
Phone
6166692270
Signed
2020-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brandon Kaercher
Formed
2014
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
5
Employees
50
Volunteers
45

Preparer

Firm
Hungerford Nichols Cpas Advisors
Address
2910 LUCERNE DRIVE SE, GRAND RAPIDS, MI 49546-7175
Preparer
Jennifer L Rogell CPA
Phone
6169493200
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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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IRS990/ScheduleBRequiredInd01
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0LIBERTAS CHRISTIAN SCHOOL ADMITS STUDENTS OF ANY RACE, COLOR, NATIONAL ORIGIN, AND ETHNIC ORIGIN TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL ORIGIN, AND ETHNIC ORIGIN IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSION POLICIES, SCHOLARSHIP ADMISSION POLICIES, SCHOLARSHIP AND OTHER SCHOOL-ADMINISTERED PROGRAMS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0MICHAEL AND EMILY STEENWYK
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MATTHEW AND ALLISON WILLIAMS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1BRANDON AND RUTH KAERCHER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBERS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1BOARD MEMBERS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2BOARD MEMBERS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt03882
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1800
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt2600
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0TUITION PAID
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1TUITION PAID
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2TUITION PAID
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BOARD CONSISTS OF 5 MARRIED COUPLES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 WILL BE REVIEWED BY THE TREASURER PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0217641
IRS990/TotalAssetsEOYAmt0117521
IRS990/TotalAssetsGrp/BOYAmt0217641
IRS990/TotalAssetsGrp/EOYAmt0117521
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0181045
IRS990/TotalEmployeeCnt050
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04191
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050022
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01070888
IRS990/TotalFunctionalExpensesGrp/TotalAmt01125101
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0217641
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0117521
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01070888
IRS990/TotalProgramServiceRevenueAmt0843936
IRS990/TotalReportableCompFromOrgAmt0160563
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0843936
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01024981
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0217641
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0117521
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05181 64TH AVENUE
IRS990/USAddress/CityNm0HUDSONVILLE
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049426
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.LIBERTASCHRISTIANSCHOOL.ORG/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRANDON KAERCHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06166692270
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERTAS CLASSICAL ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0471807938
ReturnHeader/Filer/PhoneNum06166692270
ReturnHeader/Filer/USAddress/AddressLine1Txt05181 64TH AVENUE
ReturnHeader/Filer/USAddress/CityNm0HUDSONVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049426
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0D1EE38D2C2A0CA751DBD7B845432846DFD1751BC
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08CDC8E15F20AF401922C4F8B450F70D7021DB203
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.204.13.2
ReturnHeader/FilingSecurityInformation/IPDt02020-01-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm009:31:08
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382184825
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HUNGERFORD NICHOLS CPAS ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02910 LUCERNE DRIVE SE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0495467175
ReturnHeader/PreparerPersonGrp/PhoneNum06169493200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER L ROGELL CPA
ReturnHeader/ReturnTs02020-01-28T12:24:54-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$117,521
Liabilities
$0
Net assets
$117,521
Revenue
$1,024,981
Expenses
$1,125,101
Net income
-$100,120
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.35$0.01$0.33$1.59$1.36$0.23
2024Detailed filing. Detailed filing data is available for this year.$0.12$0.01$0.11$1.25$1.31$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.17$1.24$1.42$0.19
2022Detailed filing. Detailed filing data is available for this year.$0.37$0.01$0.36$1.17$1.15$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$1.24$1.11$0.13
2020Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$1.07$0.96$0.10
2019Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$1.02$1.13$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$1.04$0.94$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.82$0.83$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.00$0.12$0.54$0.55$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.35$0.23$0.13