Civic Intelligence

Liberty Education Forum

990 • Fiscal year 2018 • EIN 52-1901842

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

1090 Vermont Avenue NW Ste 825Washington, DC 20005

(202) 420-7873

Siviq Scores

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

Liabilities / Assets

90th percentile

0.52x

Higher debt load relative to assets than 90% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

4th percentile

-110%

Higher net margin than 4% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

95th percentile

$64,207

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 42.1% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

3rd percentile

-91%

Faster asset growth than 3% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

8th percentile

-55%

Faster revenue growth than 8% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$16,168

Down $169,726 (-91%) from 2017

Net Assets

Down

$7,737

Down $167,543 (-96%) from 2017

Liabilities

Down

$8,431

Down $2,183 (-21%) from 2017

Revenue

Down

$152,677

Down $187,363 (-55%) from 2017

Expenses

Up

$320,220

Up $28,055 (+9.6%) from 2017

Net Income

Down

-$167,543

Down $215,418 (-450%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $48,160Liabilities 2010: $22,834Net Assets 2010: $25,3262010Assets 2011: $7,559Liabilities 2011: $12,929Net Assets 2011: -$5,3702011Assets 2012: $13,973Liabilities 2012: $4,978Net Assets 2012: $8,9952012Assets 2013: $41,740Liabilities 2013: $14,628Net Assets 2013: $27,1122013Assets 2014: $28,198Liabilities 2014: $9,666Net Assets 2014: $18,5322014Assets 2015: $31,007Liabilities 2015: $5,060Net Assets 2015: $25,9472015Assets 2016: $153,783Liabilities 2016: $26,378Net Assets 2016: $127,4052016Assets 2017: $185,894Liabilities 2017: $10,614Net Assets 2017: $175,2802017Assets 2018: $16,168Liabilities 2018: $8,431Net Assets 2018: $7,7372018Assets 2019: $74,667Liabilities 2019: $17,090Net Assets 2019: $57,5772019Assets 2020: $134,331Liabilities 2020: $11,776Net Assets 2020: $122,5552020Assets 2021: $43,040Liabilities 2021: $8,210Net Assets 2021: $34,8302021Assets 2022: $50,936Liabilities 2022: $53,673Net Assets 2022: -$2,7372022Assets 2023: $129,236Liabilities 2023: $44,071Net Assets 2023: $85,1652023Assets 2024: $269,693Liabilities 2024: $0Net Assets 2024: $269,6932024

Highlighted filing

2018

Assets$16,168
Liabilities$8,431
Net Assets$7,737

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $161,6242010Revenue 2011: $187,037Expenses 2011: $217,733Net Income 2011: -$30,6962011Expenses 2012: $144,0282012Revenue 2013: $223,746Expenses 2013: $205,629Net Income 2013: $18,1172013Revenue 2014: $123,255Expenses 2014: $131,835Net Income 2014: -$8,5802014Revenue 2015: $114,556Expenses 2015: $107,141Net Income 2015: $7,4152015Revenue 2016: $222,791Expenses 2016: $121,333Net Income 2016: $101,4582016Revenue 2017: $340,040Expenses 2017: $292,165Net Income 2017: $47,8752017Revenue 2018: $152,677Expenses 2018: $320,220Net Income 2018: -$167,5432018Revenue 2019: $174,244Expenses 2019: $124,404Net Income 2019: $49,8402019Revenue 2020: $106,070Expenses 2020: $41,093Net Income 2020: $64,9772020Revenue 2021: $292,848Expenses 2021: $380,573Net Income 2021: -$87,7252021Revenue 2022: $264,653Expenses 2022: $302,220Net Income 2022: -$37,5672022Revenue 2023: $337,965Expenses 2023: $250,063Net Income 2023: $87,9022023Revenue 2024: $912,168Expenses 2024: $727,640Net Income 2024: $184,5282024

Highlighted filing

2018

Revenue$152,677
Expenses$320,220
Net Income-$167,543
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$152,677
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$142,008$8,650▼ $133,358
Accounts Receivable$37,339$3,427▼ $33,912
Prepaid Expenses and Deferred Charges$3,043$3,066▲ $23
Savings and Temporary Cash Investments$3,004$525▼ $2,479
Total Assets$185,894$16,168▼ $169,726
Other Assets Total$500$500→ $0
Liabilities
Accounts Payable and Accrued Expenses$10,614$8,431▼ $2,183
Total Liabilities$10,614$8,431▼ $2,183
Net Assets / Fund Balance
Temporarily Rstr Net Assets$143,000--
Unrestricted Net Assets$32,280$7,737▼ $24,543
Total Net Assets Fund Balance$175,280$7,737▼ $167,543
Total Liabilities and Net Assets / Fund Balance$185,894$16,168▼ $169,726
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gregory T AngeloExecutive DiFT$61,427$2,780$64,207
Jerri Ann HenryExecutive DiFT$5,477-$5,477

Board Members and Trustees

NameTitle
Thomas R Wahl JrChairman
Leonard OldsVice Chairma
Hugh RouseDirector
Joe BrookmanDirector
John HerrickTreasurer/se
Revenue and Support

Revenue Composition

Contributions and Grants
$152,677
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$97,392
Change in Net Assets
$-167,543
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$244,753
Salaries, Compensation, and Employee Benefits$75,467
Total Fundraising Expense$6,655
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$174,525--$174,525
Current Officers, Directors, Trustees, and Key Employees$62,019$3,484$4,181$69,684
Conferences and Meetings$25,091--$25,091
Fees for Services Accounting$46$12,609-$12,655
Travel$10,315$1,319-$11,634
Occupancy$9,051$509$610$10,170
Insurance-$5,950-$5,950
Payroll Taxes$4,787$269$323$5,379
Office Expenses$2,402$6$1,507$3,915
Other Expenses-$650-$650
Other Employee Benefits$360$20$24$404
Information Technology$145$8$10$163
Total Functional Expenses$288,741$24,824$6,655$320,220
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
Annual disclosure for covered persons
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
No
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, Page 6, Part VI, Line 2

Leonard olds hugh rouse vice chair director family relationship

Form 990, Page 6, Part VI, Line 11B

The finance committee will review the 990 draft prepared by the accountant. It will then be approved by the 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, Page 6, Part VI, 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, Page 6, Part VI, Line 15A

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, Page 6, Part VI, 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

Filer Name
Liberty Education Forum
EIN
52-1901842
Phone
2024207873
Address
1090 VERMONT AVENUE NW STE 825, WASHINGTON, DC 20005

Signing Officer

Name
Leonard Olds
Title
Vice Chairman
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerri Ann Henry
Formed
1994
Legal Domicile
Dc
Voting Board Members
5
Independent Board Members
5
Employees
2
Volunteers
10

Preparer

Firm
Kendall Prebola and Jones LLC
Address
PO BOX 259, BEDFORD, PA 15522-0259
Preparer
Jamie M Mearkle
Phone
8146231880
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.

Form 990, Page 2, Part III, Line 4C

"we pledge texas" i oppose any and all unjust discrimination, including discrimination against the lgbt community. Thats the pledge. Thirteen simple words, conveying one powerful message: discriminating against someone simply because of who they are is not an american value. Liberty education forum has launched we pledge texas, an initiative to take aforementioned pledge and its message to people throughout the state of texas. We pledge texas will shine a spotlight on prominent individuals in the lone star state as well as everyday texans who back up their commitment to oppose unjust discrimination with the commitment to put it in writing to show the public that standing up for equality isnt just something that texans across the state can do; its what they should do.

Form 990, Page 2, Part III, Line 4D

Spirit of lincoln dinner - 29,381 general programs - 20,638 anniversary video - 45,000

Form 990, Part IX, Line 11G

Consultants - education/advoc 98,025 0 0 temporary help 1,500 0 0 consultants - healthcare 30,000 0 0 consultants - video 45,000 0 0 total 174,525 0 0

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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/ProgSrvcAccomActy2Grp/Desc0SCIENCES GRANTS THE LIBERTY EDUCATION FORUM HAS ENGAGED IN A HOST OF RESEARCH AND WRITING PROJECTS ABOUT ISSUES RELEVANT TO THE HEALTH AND WELL-BEING OF THE LGBT COMMUNITY, WITH A SPECIAL FOCUS ON MODERN INNOVATIONS AND TREATMENT OF HIV AS WELL AS THE HEALTHCARE CHALLENGES FACING THOSE WRESTLING WITH THE DISEASE. THROUGH WHITE PAPERS AND SYMPOSIUMS, LIBERTY EDUCATION FORUM SHARED OUR WORK WITH THE GENERAL PUBLIC AND INFLUENCERS IN THE NATION'S CAPITAL.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt071283
IRS990/ProgSrvcAccomActy3Grp/Desc0"WE PLEDGE TEXAS" I OPPOSE ANY AND ALL UNJUST DISCRIMINATION, INCLUDING DISCRIMINATION AGAINST THE LGBT COMMUNITY. THATS THE PLEDGE. THIRTEEN SIMPLE WORDS, CONVEYING ONE POWERFUL MESSAGE: DISCRIMINATING AGAINST SOMEONE SIMPLY BECAUSE OF WHO THEY ARE IS NOT AN AMERICAN VALUE. LIBERTY EDUCATION FORUM HAS LAUNCHED WE PLEDGE TEXAS, AN INITIATIVE TO TAKE AFOREMENTIONED PLEDGE AND ITS MESSAGE TO PEOPLE THROUGHOUT THE STATE OF TEXAS. WE PLEDGE TEXAS WILL SHINE A SPOTLIGHT ON PROMINENT INDIVIDUALS IN THE LONE STAR STATE AS WELL AS EVERYDAY TEXANS WHO BACK UP THEIR COMMITMENT TO OPPOSE UNJUST DISCRIMINATION WITH THE COMMITMENT TO PUT IT IN WRITING TO SHOW THE PUBLIC THAT STANDING UP FOR EQUALITY ISNT JUST SOMETHING THAT TEXANS ACROSS THE STATE CAN DO; ITS WHAT THEY SHOULD DO.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt055310
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SPIRIT OF LINCOLN DINNER - 29,381 GENERAL PROGRAMS - 20,638 ANNIVERSARY VIDEO - 45,000
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1"WE PLEDGE TEXAS" I OPPOSE ANY AND ALL UNJUST DISCRIMINATION, INCLUDING DISCRIMINATION AGAINST THE LGBT COMMUNITY. THATS THE PLEDGE. THIRTEEN SIMPLE WORDS, CONVEYING ONE POWERFUL MESSAGE: DISCRIMINATING AGAINST SOMEONE SIMPLY BECAUSE OF WHO THEY ARE IS NOT AN AMERICAN VALUE. LIBERTY EDUCATION FORUM HAS LAUNCHED WE PLEDGE TEXAS, AN INITIATIVE TO TAKE AFOREMENTIONED PLEDGE AND ITS MESSAGE TO PEOPLE THROUGHOUT THE STATE OF TEXAS. WE PLEDGE TEXAS WILL SHINE A SPOTLIGHT ON PROMINENT INDIVIDUALS IN THE LONE STAR STATE AS WELL AS EVERYDAY TEXANS WHO BACK UP THEIR COMMITMENT TO OPPOSE UNJUST DISCRIMINATION WITH THE COMMITMENT TO PUT IT IN WRITING TO SHOW THE PUBLIC THAT STANDING UP FOR EQUALITY ISNT JUST SOMETHING THAT TEXANS ACROSS THE STATE CAN DO; ITS WHAT THEY SHOULD DO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SPIRIT OF LINCOLN DINNER - 29,381 GENERAL PROGRAMS - 20,638 ANNIVERSARY VIDEO - 45,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LEONARD OLDS HUGH ROUSE VICE CHAIR DIRECTOR FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCE COMMITTEE WILL REVIEW THE 990 DRAFT PREPARED BY THE ACCOUNTANT. IT WILL THEN BE APPROVED BY THE 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/ExplanationTxt5EACH 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/ExplanationTxt6FOR 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/ExplanationTxt7THE 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/ExplanationTxt8CONSULTANTS - EDUCATION/ADVOC 98,025 0 0 TEMPORARY HELP 1,500 0 0 CONSULTANTS - HEALTHCARE 30,000 0 0 CONSULTANTS - VIDEO 45,000 0 0 TOTAL 174,525 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMIE M MEARKLE
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ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.70$0.00$2.70$9.12$7.28$1.85
2023Detailed filing. Detailed filing data is available for this year.$1.29$0.44$0.85$3.38$2.50$0.88
2022Detailed filing. Detailed filing data is available for this year.$0.51$0.54$0.03$2.65$3.02$0.38
2021Detailed filing. Detailed filing data is available for this year.$0.43$0.08$0.35$2.93$3.81$0.88
2020Detailed filing. Detailed filing data is available for this year.$1.34$0.12$1.23$1.06$0.41$0.65
2019Detailed filing. Detailed filing data is available for this year.$0.75$0.17$0.58$1.74$1.24$0.50
2018Detailed filing. Detailed filing data is available for this year.$0.16$0.08$0.08$1.53$3.20$1.68
2017Detailed filing. Detailed filing data is available for this year.$1.86$0.11$1.75$3.40$2.92$0.48
2016Detailed filing. Detailed filing data is available for this year.$1.54$0.26$1.27$2.23$1.21$1.01
2015Detailed filing. Detailed filing data is available for this year.$0.31$0.05$0.26$1.15$1.07$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.10$0.19$1.23$1.32$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.42$0.15$0.27$2.24$2.06$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.05$0.09$1.44
2011Summary only. Only limited summary data is available for this year.$0.08$0.13$0.05$1.87$2.18$0.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.23$0.25$1.62