Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Liberty Education Forum
990 • Fiscal year 2013 • EIN 52-1901842
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.35x
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 19.6% of source-year revenue.
Asset Growth
95th percentile
Faster asset growth than 95% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Balance Sheet
Assets
Up$41,740
Up $27,767 (+199%) from 2012
Net Assets
Up$27,112
Up $18,117 (+201%) from 2012
Liabilities
Up$14,628
Up $9,650 (+194%) from 2012
Revenue And Expenses
Revenue
$223,746
No earlier filing loaded for comparison.
Expenses
Up$205,629
Up $61,601 (+43%) from 2012
Net Income
$18,117
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Apr 18, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $223,746
Mission and Program Overview
Mission
The liberty education forum (lef), a district of columbia not-for-profit corporation was incorporated on november 7, 1994 to educate the american public concerning the gay and lesbian community. The liberty education forum studies and researches the policy issues in the public and private sectors to improve and strengthen the understanding of the social needs for the gay and lesbian community. The liberty education forum is a non-partisan educational think-tank based in washington, dc. Lef uses the power of ideas to educate people about the importance of achieving freedom and fairness for all americans, regardless of sexual orientation or gender identity. The organization conducts educational programs, grassroots training, and research on a variety of key issues impacting the lgbt population. Lef puts special emphasis on programs and education that help gain new allies for equality among conservatives and people of faith.
The liberty education forum (lef), a district of columbia not-for-profit corporation was incorporated on november 7, 1994 to educate the american public concerning the gay and lesbian community. The liberty education forum studies and researches the policy issues in the public and private sectors to improve and strengthen the understanding of the social needs for the gay and lesbian community.the liberty education forum is a non-partisan educational think-tank based in washington, dc. Lef uses the power of ideas to educate people about the importance of achieving freedom and fairness for all americans, regardless of sexual orientation or gender identity. The organization conducts educational programs, grassroots training, and research on a variety of key issues impacting the lgbt population lef puts special emphasis on programs and education that help gain new allies for equality among conservatives and people of faith.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $7,293 | $34,277 | ▲ $26,984 |
| Accounts Receivable | $1,927 | $4,123 | ▲ $2,196 |
| Prepaid Expenses and Deferred Charges | $4,253 | $2,350 | ▼ $1,903 |
| Savings and Temporary Cash Investments | - | $490 | - |
| Total Assets | $13,973 | $41,740 | ▲ $27,767 |
| Other Assets Total | $500 | $500 | → $0 |
| Liabilities | |||
| Deferred Revenue | - | $12,500 | - |
| Accounts Payable and Accrued Expenses | $4,978 | $2,128 | ▼ $2,850 |
| Total Liabilities | $4,978 | $14,628 | ▲ $9,650 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $8,995 | $27,112 | ▲ $18,117 |
| Total Net Assets Fund Balance | $8,995 | $27,112 | ▲ $18,117 |
| Total Liabilities and Net Assets / Fund Balance | $13,973 | $41,740 | ▲ $27,767 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Gregory Angelo | Executive Director | FT | $41,969 | $1,922 | $43,891 |
Board Members and Trustees
| Name | Title |
|---|---|
| Thomas R Wahl Jr | Chairman |
| Steve Gale | Vice Chairman |
| Hugh Rouse | Director |
| Jerry Katlin | Director |
| Len Olds | Director |
| Lisa Noon | Director |
| Michael Sorrell | Director |
| John Herrick | Secretary |
| William Thibaut | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $223,746
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $111,938
- Change in Net Assets
- $18,117
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $156,425 |
| Salaries, Compensation, and Employee Benefits | $49,204 |
| Total Fundraising Expense | $4,525 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $71,512 | $21,337 | $37 | $92,886 |
| Current Officers, Directors, Trustees, and Key Employees | $40,379 | $1,756 | $1,756 | $43,891 |
| Conferences and Meetings | $19,799 | $399 | - | $20,198 |
| Fees for Services Legal | $10,000 | $200 | - | $10,200 |
| Advertising | $7,500 | - | - | $7,500 |
| Occupancy | $6,836 | $297 | $297 | $7,430 |
| Fees for Services Accounting | - | $6,700 | - | $6,700 |
| Insurance | $4,460 | $194 | $194 | $4,848 |
| Payroll Taxes | $3,257 | $142 | $141 | $3,540 |
| Travel | $560 | $1,322 | $187 | $2,069 |
| Other Employee Benefits | $1,631 | $71 | $71 | $1,773 |
| Office Expenses | $452 | $272 | - | $724 |
| Information Technology | $564 | $25 | $24 | $613 |
| Other Expenses | $576 | $3 | $25 | $3 |
| Total Functional Expenses | $167,526 | $33,578 | $4,525 | $205,629 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- 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
“Family relationship - len olds and hugh rouse”
Form 990, Part VI, Section B, Line 11
“The finance committee will review the 990 draft prepared by the auditors. It will then be approved by finance committee which will then be reviewed by the executive committee. Upon approval from the executive committee it will be presented to the board for approval”
Form 990, Part VI, Section B, Line 12C
“Each year, board members shall complete a conflict of interest statement. The statement shall be reviewed and any changes from the preceeding year shall be noted and addressed with the executive director and board if deemed necessary”
Form 990, Part VI, Section B, Line 15
“For a new hire, the board appointed search committee determines the job description and compensation for the position. Adjustments during the executive directors tenure are reviewed and approved by the board executive committee. Compensation is determined on current market conditions, precedent within the organization, budget considerations and compensation levels of peer organizations.”
Form 990, Part VI, Section C, Line 19
“The liberty education forum makes its governing documents, conflict of interest policy and financial statements available for public inspection upon request. In addition, lef will maintain its form 990 in guidestar's database of information on non-profit organizations.”
Filing and Contact Details
Filer
- EIN
- 52-1901842
- Phone
- 2024207873
Signing Officer
- Name
- Gregory T Angelo
- Title
- Executive Director
- Phone
- 2023712974
- Signed
- 2014-04-18
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- William Thibaut
- Formed
- 1994
- Legal Domicile
- Dc
- Voting Board Members
- 9
- Independent Board Members
- 9
- Employees
- 1
- Volunteers
- 30
Preparer
- Preparer
- Richard M Jones CPA
- Phone
- 8146231880
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 11G
“Consultant - project assistant fees: program service expenses 33,400. Management and general expenses 21,300. Fundraising expenses 0. Total expenses 54,700. Payroll processing fees: program service expenses 862. Management and general expenses 37. Fundraising expenses 37. Total expenses 936. Video production: program service expenses 37,250. Management and general expenses 0. Fundraising expenses 0. Total expenses 37,250.”
Raw XML AppendixShowing 400 of 407 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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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 2128 |
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4123 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE LIBERTY EDUCATION FORUM (LEF), A DISTRICT OF COLUMBIA NOT-FOR-PROFIT CORPORATION WAS INCORPORATED ON NOVEMBER 7, 1994 TO EDUCATE THE AMERICAN PUBLIC CONCERNING THE GAY AND LESBIAN COMMUNITY. THE LIBERTY EDUCATION FORUM STUDIES AND RESEARCHES THE POLICY ISSUES IN THE PUBLIC AND PRIVATE SECTORS TO IMPROVE AND STRENGTHEN THE UNDERSTANDING OF THE SOCIAL NEEDS FOR THE GAY AND LESBIAN COMMUNITY.THE LIBERTY EDUCATION FORUM IS A NON-PARTISAN EDUCATIONAL THINK-TANK BASED IN WASHINGTON, DC. LEF USES THE POWER OF IDEAS TO EDUCATE PEOPLE ABOUT THE IMPORTANCE OF ACHIEVING FREEDOM AND FAIRNESS FOR ALL AMERICANS, REGARDLESS OF SEXUAL ORIENTATION OR GENDER IDENTITY. THE ORGANIZATION CONDUCTS EDUCATIONAL PROGRAMS, GRASSROOTS TRAINING, AND RESEARCH ON A VARIETY OF KEY ISSUES IMPACTING THE LGBT POPULATION LEF PUTS SPECIAL EMPHASIS ON PROGRAMS AND EDUCATION THAT HELP GAIN NEW ALLIES FOR EQUALITY AMONG CONSERVATIVES AND PEOPLE OF FAITH. |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 7500 |
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| IRS990/BackupWthldComplianceInd | 0 | 1 |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2023712974 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 1090 VERMONT AVENUE NW SUITE 850 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | WASHINGTON |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | DC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 20005 |
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| IRS990/CYTotalExpensesAmt | 0 | 205629 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 4525 |
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| IRS990/CYTotalRevenueAmt | 0 | 223746 |
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| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 12500 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | EVANGELICALS FOR EQUALITYAN INITIATIVE ADVOCATING FOR CIVIL MARRIAGE EQUALITY AND DEFENSE OF RELIGIOUS LIBERTY AMONG THE EVANGELICAL CHRISTIAN COMMUNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
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| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 39641 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6700 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 200 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 10000 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 10200 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 37 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 21337 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 71512 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 92886 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WILLIAM THIBAUT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN HERRICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LEN OLDS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LISA NOON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | HUGH ROUSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MICHAEL SORRELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JERRY KATLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | GREGORY ANGELO |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
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| IRS990/GrantsToOrganizationsInd | 0 | 0 |
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| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 25 |
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| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 613 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 194 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 194 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 4460 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4848 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE LIBERTY EDUCATION FORUM (LEF) USES THE POWER OF IDEAS TO EDUCATE PEOPLE ABOUT THE IMPORTANCE OF ACHIEVING FREEDOM AND FAIRNESS FOR ALL AMERICANS, REGARDLESS OF SEXUAL ORIENTATION OR GENDER IDENTITY. LEF CONDUCTS EDUCATIONAL PROGRAMS, GRASSROOTS TRAINING, AND RESEARCH ON A VARIETY OF KEY ISSUES IMPACTING THE GAY, LESBIAN, BI-SEXUAL AND TRANSGENDER POPULATION. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 27112 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
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| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 297 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 6836 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 7430 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 272 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 452 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 724 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 500 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 500 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 71 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 71 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 1631 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1773 |
| IRS990/OtherExpensesGrp/Desc | 0 | SERVICE CHARGES |
| IRS990/OtherExpensesGrp/Desc | 1 | TELECOMMUNICATIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | POSTAGE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 1793 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 25 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 835 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 25 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 3 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 576 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2628 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 626 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 141 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 142 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 3257 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 3540 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4253 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2350 |
| IRS990/PrincipalOfficerNm | 0 | WILLIAM THIBAUT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | EDUCATION & ADVOCACYTHE LIBERTY EDUCATION FORUM OPERATES A SPEAKERS BUREAU FEATURING INDIVIDUALS WHO EDUCATE CONSERVATIVES AND PEOPLE OF FAITH ON ISSUES OF EQUALITY THROUGH PERSONAL APPEARANCES, SPEECHES, AND MEDIA ENGAGEMENT. WE ALSO OPERATE A SCHOLARS BUREAU WHOSE CREDENTIALED MEMBERS DISCUSS THE FACTS BEHIND THE SCIENCE OF SEXUAL ORIENTATION AND AGAINST SO-CALLED "EX-GAY" THERAPY. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 31997 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | REAGAN VIDEOPRE-PRODUCTION, CASTING, AND SHOOTING OF A VIDEO JUXTAPOSING THE WORDS OF PRESIDENT REAGAN WITH A MESSAGE OF GAY ACCEPTANCE. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 47058 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | GENERAL PROGRAMSGENERAL PROGRAMMING CATEGORY THAT INCLUDES EXPENSES AND INCOME RELATING TO ANYTHING THAT ADVANCES THE ORGANIZATION'S MISSION BUT DOESN'T FALL INTO ANOTHER PROGRAM. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 48830 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 159650 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -1257 |
| IRS990/PYOtherExpensesAmt | 0 | 35164 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 14365 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 108864 |
| IRS990/PYTotalExpensesAmt | 0 | 144028 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 158393 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 18117 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 490 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 223746 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 159650 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 187037 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 201275 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 278923 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1050631 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 2 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.43490 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.41400 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 456895 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 593736 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 159650 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 187037 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 201275 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 278923 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1050631 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1050633 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FAMILY RELATIONSHIP - LEN OLDS AND HUGH ROUSE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FINANCE COMMITTEE WILL REVIEW THE 990 DRAFT PREPARED BY THE AUDITORS. IT WILL THEN BE APPROVED BY FINANCE COMMITTEE WHICH WILL THEN BE REVIEWED BY THE EXECUTIVE COMMITTEE. UPON APPROVAL FROM THE EXECUTIVE COMMITTEE IT WILL BE PRESENTED TO THE BOARD FOR APPROVAL |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH YEAR, BOARD MEMBERS SHALL COMPLETE A CONFLICT OF INTEREST STATEMENT. THE STATEMENT SHALL BE REVIEWED AND ANY CHANGES FROM THE PRECEEDING YEAR SHALL BE NOTED AND ADDRESSED WITH THE EXECUTIVE DIRECTOR AND BOARD IF DEEMED NECESSARY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FOR A NEW HIRE, THE BOARD APPOINTED SEARCH COMMITTEE DETERMINES THE JOB DESCRIPTION AND COMPENSATION FOR THE POSITION. ADJUSTMENTS DURING THE EXECUTIVE DIRECTORS TENURE ARE REVIEWED AND APPROVED BY THE BOARD EXECUTIVE COMMITTEE. COMPENSATION IS DETERMINED ON CURRENT MARKET CONDITIONS, PRECEDENT WITHIN THE ORGANIZATION, BUDGET CONSIDERATIONS AND COMPENSATION LEVELS OF PEER ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE LIBERTY EDUCATION FORUM MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. IN ADDITION, LEF WILL MAINTAIN ITS FORM 990 IN GUIDESTAR'S DATABASE OF INFORMATION ON NON-PROFIT ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CONSULTANT - PROJECT ASSISTANT FEES: PROGRAM SERVICE EXPENSES 33,400. MANAGEMENT AND GENERAL EXPENSES 21,300. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,700. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 862. MANAGEMENT AND GENERAL EXPENSES 37. FUNDRAISING EXPENSES 37. TOTAL EXPENSES 936. VIDEO PRODUCTION: PROGRAM SERVICE EXPENSES 37,250. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,250. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 13973 |
| IRS990/TotalAssetsEOYAmt | 0 | 41740 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 13973 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 41740 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 223746 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 4525 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 33578 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 167526 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 205629 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 4978 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 14628 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 4978 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 14628 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 8995 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 27112 |
| IRS990/TotalOtherCompensationAmt | 0 | 1922 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 48830 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 167526 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 41969 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 223746 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 30 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 13973 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 41740 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/FundraisingAmt | 0 | 187 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1322 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 560 |
| IRS990/TravelGrp/TotalAmt | 0 | 2069 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 8995 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 27112 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | PO BOX 1373 |
| IRS990/USAddress/City | 0 | DONALDSONVILLE |
| IRS990/USAddress/State | 0 | LA |
| IRS990/USAddress/ZIPCode | 0 | 70346 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LIBERTY EDUCATION FORUM.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GREGORY T ANGELO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2023712974 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-04-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | LIBERTY EDUCATION FORUM |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIBE |
| ReturnHeader/Filer/EIN | 0 | 521901842 |
| ReturnHeader/Filer/PhoneNum | 0 | 2024207873 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 1090 VERMONT AVENUE NW NO 850 |
| ReturnHeader/Filer/USAddress/City | 0 | WASHINGTON |
| ReturnHeader/Filer/USAddress/State | 0 | DC |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 20005 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 462108854 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | KENDALL PREBOLA AND JONES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | PO BOX 259 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | BEDFORD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 155220259 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8146231880 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-04-17 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $41,740
- Liabilities
- $14,628
- Net assets
- $27,112
- Revenue
- $223,746
- Expenses
- $205,629
- Net income
- $18,117