Civic Intelligence

Liberty High School

990 • Fiscal year 2019 • EIN 81-0862160

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

Organization Profile
140 N Keowee StreetDayton, OH 45402

(330) 515-0572

Siviq Scores

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

Liabilities / Assets

95th percentile

1.23x

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

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

Liabilities / Revenue

84th percentile

0.75x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

46th percentile

2.0%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

36th percentile

$1,250

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

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

Asset Growth

98th percentile

322%

Faster asset growth than 98% of similar nonprofits.

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

Revenue Growth

94th percentile

113%

Faster revenue growth than 94% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$898,485

Up $685,335 (+322%) from 2018

Net Assets

Up

-$206,829

Up $29,062 (+12%) from 2018

Liabilities

Up

$1,105,314

Up $656,273 (+146%) from 2018

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin46th percentile

Revenue

Up

$1,468,658

Up $777,937 (+113%) from 2018

Expenses

Up

$1,439,596

Up $512,984 (+55%) from 2018

Net Income

Up

$29,062

Up $264,953 (+112%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth98th percentile

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

$10M$5.0M$0-$5.0MAssets 2018: $213,150Liabilities 2018: $449,041Net Assets 2018: -$235,8912018Assets 2019: $898,485Liabilities 2019: $1,105,314Net Assets 2019: -$206,8292019Assets 2020: $1,494,361Liabilities 2020: $1,318,140Net Assets 2020: $176,2212020Assets 2021: $2,335,943Liabilities 2021: $1,744,782Net Assets 2021: $591,1612021Assets 2022: $3,449,412Liabilities 2022: $1,785,639Net Assets 2022: $1,663,7732022Assets 2023: $5,313,349Liabilities 2023: $2,500,104Net Assets 2023: $2,813,2452023Assets 2024: $6,942,651Liabilities 2024: $2,766,875Net Assets 2024: $4,175,7762024Assets 2025: $8,340,591Liabilities 2025: $2,882,176Net Assets 2025: $5,458,4152025

Highlighted filing

2019

Assets$898,485
Liabilities$1,105,314
Net Assets-$206,829
Open 2019 Filing

Operations Trend

Revenue Growth94th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $690,721Expenses 2018: $926,612Net Income 2018: -$235,8912018Revenue 2019: $1,468,658Expenses 2019: $1,439,596Net Income 2019: $29,0622019Revenue 2020: $2,576,057Expenses 2020: $2,193,007Net Income 2020: $383,0502020Revenue 2021: $3,175,897Expenses 2021: $2,760,957Net Income 2021: $414,9402021Revenue 2022: $4,083,889Expenses 2022: $3,011,277Net Income 2022: $1,072,6122022Revenue 2023: $4,694,955Expenses 2023: $3,545,483Net Income 2023: $1,149,4722023Revenue 2024: $5,208,228Expenses 2024: $3,845,697Net Income 2024: $1,362,5312024Revenue 2025: $5,628,568Expenses 2025: $4,345,929Net Income 2025: $1,282,6392025

Highlighted filing

2019

Revenue$1,468,658
Expenses$1,439,596
Net Income$29,062
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 30, 2020
Return Version
2018v3.0
Gross Receipts
$1,468,658
Mission and Program Overview

Mission

Liberty High School is a public charter school in a renovated facility that uses innovative academic strategies to engage students in the learning process. We are committed to meeting students where they are and then helping them work at their own pace to achieve academic and personal success.

Liberty High School is a public charter school in a newly renovated facility that uses innovative academic strategies to engage students in the learning process.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$66,159$135,877▲ $69,718
Land, Buildings, and Equipment, Net$79,549$58,415▼ $21,134
Accounts Receivable$9,431$20,345▲ $10,914
Prepaid Expenses and Deferred Charges$15,000$15,000→ $0
Pledges and Grants Receivable$3,978$7,393▲ $3,415
Total Assets$213,150$898,485▲ $685,335
Other Assets Total$39,033$661,455▲ $622,422
Liabilities
Other Liabilities-$643,571-
Accounts Payable and Accrued Expenses$449,041$461,743▲ $12,702
Total Liabilities$449,041$1,105,314▲ $656,273
Net Assets / Fund Balance
Permanently Rstr Net Assets$79,549$58,415▼ $21,134
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-315,440$-265,244▲ $50,196
Total Net Assets Fund Balance$-235,891$-206,829▲ $29,062
Total Liabilities and Net Assets / Fund Balance$213,150$898,485▲ $685,335

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$17,734$27,866$0
Leasehold Improvements$40,681$18,991$0
Other Assets Org$102,238--
Compensation and Service Providers
Top Officer Pay36th percentile

Employees

NameTitleBaseTotal
Jessica HricovecBoard President$1,250$1,250
Nicholas MannoBoard Member$1,250$1,250
Rob DemkoBoard Member$1,125$1,125
Jennifer YorkoBoard Member$1,000$1,000
Owen SpaiteBoard Member$625$625

Highest Paid Contractors

ContractorServicesLocationCompensation
Oakmont EducationManagement ServicesN Cleveland Massillon Road, Fairlawn, OH 44334$793,456
Revenue and Support

Revenue Composition

Contributions and Grants
$1,468,658
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,468,658
Change in Net Assets
$29,062

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,468,658
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,468,658
Total Revenue per Form 990
$1,468,658
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$865,967
Other Expenses$573,629
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$775,823--$775,823
Occupancy$203,749--$203,749
Fees for Services Management$144,113--$144,113
Other Employee Benefits$90,144--$90,144
Other Expenses$79,512$0$0$79,512
Fees for Services Accounting$41,398--$41,398
Fees for Services Other$27,542--$27,542
Depreciation Depletion$26,134--$26,134
Fees for Services Legal-$10,992-$10,992
Total Functional Expenses$1,388,415$51,181$0$1,439,596

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,439,596
Total Expenses per Audited Statements$1,439,596
Total Expenses per Form 990$1,439,596
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$531,657
Deferred Inflows Of Resources$89,691
Net OPEB Liability$22,223
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The school contracted with a management company, Oakmont Education Group, to provide certain operational and management services.”

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

“The Form 990 is prepared and reviewed by the fiscal officer. After the review of the Form 990, it is provided to the Board of Director's legal counsel for review. Once completed, it is provided to the Board President for review with a final signature and filing by the Treasurer.”

Form 990, Part VI, Section B, Line 12C

“The Board of Directors, in conjunction with their legal counsel, consistently review compliance with federal and state regulations. In addition, the school ins continuously monitored by its sponsor to ensure compliance with laws and regulations.”

Form 990, Part VI, Section C, Line 19

“The school's governing documents, conflict of interest policy, and financial statements are maintained by its legal counsel and fiscal officer and may be provided upon request.”

Filing and Contact Details

Filer

Filer Name
Liberty High School
EIN
81-0862160
Address
140 N KEOWEE STREET, DAYTON, OH 45402

Signing Officer

Name
C David Massa
Title
Treasurer
Phone
3305150572
Signed
2020-01-30

Organization Details

Principal Officer
C David Massa
Formed
2017
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0
Raw XML Appendix400 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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IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt040681
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt018991
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt059672
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt035147
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1524070
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2102238
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net OPEB Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Net Pension
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Net OPEB
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0531657
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt122223
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt289691
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows Of Resources
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01468658
IRS990ScheduleD/TotalBookValueLandBuildingsAmt058415
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0661455
IRS990ScheduleD/TotalExpensesPerForm990Amt01439596
IRS990ScheduleD/TotalLiabilityAmt0643571
IRS990ScheduleD/TotalRevenuePerForm990Amt01468658
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01468658
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01439596
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The school contracted with a management company, Oakmont Education Group, to provide certain operational and management services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is prepared and reviewed by the fiscal officer. After the review of the Form 990, it is provided to the Board of Director's legal counsel for review. Once completed, it is provided to the Board President for review with a final signature and filing by the Treasurer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors, in conjunction with their legal counsel, consistently review compliance with federal and state regulations. In addition, the school ins continuously monitored by its sponsor to ensure compliance with laws and regulations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The school's governing documents, conflict of interest policy, and financial statements are maintained by its legal counsel and fiscal officer and may be provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt00
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0213150
IRS990/TotalAssetsEOYAmt0898485
IRS990/TotalAssetsGrp/BOYAmt0213150
IRS990/TotalAssetsGrp/EOYAmt0898485
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01468658
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051181
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01388415
IRS990/TotalFunctionalExpensesGrp/TotalAmt01439596
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0449041
IRS990/TotalLiabilitiesEOYAmt01105314
IRS990/TotalLiabilitiesGrp/BOYAmt0449041
IRS990/TotalLiabilitiesGrp/EOYAmt01105314
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-235891
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-206829
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt01388415
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt05250
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01468658
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0213150
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0898485
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-315440
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-265244
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0219 E Maple St Ste 202
IRS990/USAddress/CityNm0North Canton
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044720
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd01
ReasonableCauseExplanation/ExplanationTxt0The school waited for final audited financial statements prior to filing the Form 990.
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/PersonNm0C David Massa
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03305150572
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERTY HIGH SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0810862160
ReturnHeader/Filer/USAddress/AddressLine1Txt0140 N KEOWEE STREET
ReturnHeader/Filer/USAddress/CityNm0DAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045402
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.220.149.86
ReturnHeader/ReturnTs02020-03-05T13:32:43-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$898,485
Liabilities
$1,105,314
Net assets
-$206,829
Revenue
$1,468,658
Expenses
$1,439,596
Net income
$29,062
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.34$2.88$5.46$5.63$4.35$1.28
2024Detailed filing. Detailed filing data is available for this year.$6.94$2.77$4.18$5.21$3.85$1.36
2023Detailed filing. Detailed filing data is available for this year.$5.31$2.50$2.81$4.69$3.55$1.15
2022Detailed filing. Detailed filing data is available for this year.$3.45$1.79$1.66$4.08$3.01$1.07
2021Detailed filing. Detailed filing data is available for this year.$2.34$1.74$0.59$3.18$2.76$0.41
2020Detailed filing. Detailed filing data is available for this year.$1.49$1.32$0.18$2.58$2.19$0.38
2019Detailed filing. Detailed filing data is available for this year.$0.90$1.11$0.21$1.47$1.44$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.21$0.45$0.24$0.69$0.93$0.24