Civic Intelligence

Liberty and Freedom Now

EIN 47-4366005 • 501(c)3 • Detroit, MI

Pub. 78 Eligible990-N Coverage

Profile

To assist citizens returning to society from correctional facilities by providing them the resources and guidance to increase their chances of success within the community.

601 Washington BlvdDetroit, MI 48226
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Balance Sheet

Assets

Down

$1,860

Down $3,570 (-66%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$1,860

Down $3,570 (-66%) from 2022

Operations

Revenue

Flat

$0

Flat from 2022

Expenses

Down

$3,570

Down $50,074 (-93%) from 2022

Net Income

Up

-$3,570

Up $50,074 (+93%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2021: $78,582Liabilities 2021: $19,508Net Assets 2021: $59,0742021Assets 2022: $5,430Liabilities 2022: $0Net Assets 2022: $5,4302022Assets 2023: $1,860Liabilities 2023: $0Net Assets 2023: $1,8602023

Highlighted filing

2023

Assets$1,860
Liabilities$0
Net Assets$1,860
Open 2023 Filing

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100KRevenue 2021: $180,000Expenses 2021: $126,561Net Income 2021: $53,4392021Revenue 2022: $0Expenses 2022: $53,644Net Income 2022: -$53,6442022Revenue 2023: $0Expenses 2023: $3,570Net Income 2023: -$3,5702023

Highlighted filing

2023

Revenue$0
Expenses$3,570
Net Income-$3,570
Open 2023 Filing

Filings

Most recent year

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

Open filing
Assets
$1,860
Liabilities
$0
Net assets
$1,860
Revenue
$0
Expenses
$3,570
Net income
-$3,570
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.00$0.04$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.00$0.54$0.54
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.20$0.59$1.80$1.27$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 29, 2024
Return Version
2023v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

To assist citizens returning to society from correctional facilities by providing them the resources and guidance to increase their chances of success within the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,430$1,860▼ $3,570
Total Assets$5,430$1,860▼ $3,570
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,095$1,860▼ $2,235
Net Assets With Donor Restrictions$1,335--
Total Net Assets Fund Balance$5,430$1,860▼ $3,570
Total Liabilities and Net Assets / Fund Balance$5,430$1,860▼ $3,570
Compensation and Service Providers

Board Members and Trustees

NameTitle
John William SumnerPresident
Dennis RiceVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-3,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,570
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$3,550--$3,550
Other Expenses$20--$20
Total Functional Expenses$3,570$0$0$3,570
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
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, Page 6, Part VI, Line 11B

“Form 990 is reviewed by management and members of the board of directors before being filed.”

Form 990, Page 6, Part VI, Line 19

“Form 990 is available for public inspection at the primary business office upon request.”

Filing and Contact Details

Filer

Filer Name
Liberty and Freedom Now
EIN
47-4366005
Phone
3135968738
Address
601 WASHINGTON BLVD, DETROIT, MI 48226

Signing Officer

Name
John William Sumner
Title
President
Phone
3135968738
Signed
2024-10-29

Organization Details

Principal Officer
John William Sumner
Formed
2015
Legal Domicile
Mi
Voting Board Members
2
Independent Board Members
2
Employees
0

Preparer

Firm
Davison & Associates CPA
Address
3250 W BIG BEAVER RD STE 450, TROY, MI 48084
Preparer
May Kue
Phone
2486430026
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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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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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