Civic Intelligence

Liberty High School

990 • Fiscal year 2020 • EIN 81-0862160

Jul 01, 2019 to Jun 30, 2020 • Filed on Jan 18, 2021

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

91st percentile

0.88x

Higher debt load relative to assets than 91% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.51x

Higher debt load relative to revenue than 77% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

67th percentile

15%

Higher net margin than 67% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

38th percentile

$1,125

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

89th percentile

66%

Faster asset growth than 89% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

90th percentile

75%

Faster revenue growth than 90% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$1,494,361

Up $595,876 (+66%) from 2019

Net Assets

Up

$176,221

Up $383,050 (+185%) from 2019

Liabilities

Up

$1,318,140

Up $212,826 (+19%) from 2019

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin67th percentile

Revenue

Up

$2,576,057

Up $1,107,399 (+75%) from 2019

Expenses

Up

$2,193,007

Up $753,411 (+52%) from 2019

Net Income

Up

$383,050

Up $353,988 (+1218%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth89th 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

2020

Assets$1,494,361
Liabilities$1,318,140
Net Assets$176,221
Open 2020 Filing

Operations Trend

Revenue Growth90th 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

2020

Revenue$2,576,057
Expenses$2,193,007
Net Income$383,050
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Jan 18, 2021
Return Version
2019v5.0
Gross Receipts
$2,576,057
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$135,877$216,712▲ $80,835
Land, Buildings, and Equipment, Net$58,415$181,824▲ $123,409
Pledges and Grants Receivable$7,393$108,282▲ $100,889
Accounts Receivable$20,345$21,684▲ $1,339
Prepaid Expenses and Deferred Charges$15,000$15,000→ $0
Total Assets$898,485$1,494,361▲ $595,876
Other Assets Total$661,455$950,859▲ $289,404
Liabilities
Other Liabilities$643,571$1,158,824▲ $515,253
Accounts Payable and Accrued Expenses$461,743$159,316▼ $302,427
Total Liabilities$1,105,314$1,318,140▲ $212,826
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-206,829$176,221▲ $383,050
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$-206,829$176,221▲ $383,050
Total Liabilities and Net Assets / Fund Balance$898,485$1,494,361▲ $595,876

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$7,950$0$0
Land$0-$0
Equipment$173,874$85,778$0
Leasehold Improvements$0$0$0
Other Assets Org$111,414--
Compensation and Service Providers
Top Officer Pay38th percentile

Employees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
Cambridge EducationManagement ServicesN Cleveland Massillon Road, Ste A, Fairlawn, OH 44334$348,373
CdwSupplies75 Remittance Dr Ste 1515, Chicago, IL 60675-1515$204,010
Vaughn Investment CompanyInvestment Services140 North Keowee St, Dayton, OH 45402$160,707
Revenue and Support

Revenue Composition

Contributions and Grants
$2,576,057
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$2,576,057
Change in Net Assets
$383,050

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,576,057
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$2,576,057
Total Revenue per Form 990
$2,576,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,402,456
Other Expenses$790,551
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,080,613--$1,080,613
Other Employee Benefits$321,843--$321,843
Occupancy$271,712--$271,712
Fees for Services Other$80,594--$80,594
Fees for Services Accounting$40,315--$40,315
Other Expenses$38,977$0$0$38,977
Depreciation Depletion$38,921--$38,921
Advertising$37,498--$37,498
Fees for Services Legal-$16,162-$16,162
Insurance$14,649--$14,649
Total Functional Expenses$2,116,552$76,455$0$2,193,007

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,193,007
Total Expenses per Audited Statements$2,193,007
Total Expenses per Form 990$2,193,007
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$988,960
Deferred Inflows of Resources OPEB$90,749
Deferred Inflows of Resources Pension$49,481
Net OPEB Liability$29,634
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 35% controlled entity
No
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
2021-01-18

Organization Details

Principal Officer
C David Massa
Formed
2017
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0
Raw XML AppendixShowing 400 of 431 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0461743
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0159316
IRS990/AccountsReceivableGrp/BOYAmt020345
IRS990/AccountsReceivableGrp/EOYAmt021684
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Liberty High School is a public charter school in a newly renovated facility that uses innovative academic strategies to engage students in the learning process.
IRS990/AdvertisingGrp/ProgramServicesAmt037498
IRS990/AdvertisingGrp/TotalAmt037498
IRS990/AllOtherContributionsAmt02576057
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0C David Massa
IRS990/BooksInCareOfDetail/PhoneNum03305150572
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0219 E Maple St Ste 202
IRS990/BooksInCareOfDetail/USAddress/CityNm0North Canton
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044720
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0135877
IRS990/CashNonInterestBearingGrp/EOYAmt0216712
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0348373
IRS990/ContractorCompensationGrp/CompensationAmt1204010
IRS990/ContractorCompensationGrp/CompensationAmt2160707
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0N Cleveland Massillon Road
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt175 Remittance Dr Ste 1515
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2140 North Keowee St
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt0Ste A
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Fairlawn
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Chicago
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2Dayton
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1IL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd044334
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd1606751515
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd245402
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Cambridge Education
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1CDW
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2Vaughn Investment Company
IRS990/ContractorCompensationGrp/ServicesDesc0Management Services
IRS990/ContractorCompensationGrp/ServicesDesc1Supplies
IRS990/ContractorCompensationGrp/ServicesDesc2Investment Services
IRS990/ContriRptFundraisingEventAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02576057
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0790551
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0383050
IRS990/CYSalariesCompEmpBnftPaidAmt01402456
IRS990/CYTotalExpensesAmt02193007
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02576057
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ProgramServicesAmt038921
IRS990/DepreciationDepletionGrp/TotalAmt038921
IRS990/Desc0Liberty High School is a public charter school in a newly 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.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonatedServicesAndUseFcltsAmt00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt00
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt02116552
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt040315
IRS990/FeesForServicesAccountingGrp/TotalAmt040315
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt016162
IRS990/FeesForServicesLegalGrp/TotalAmt016162
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt080594
IRS990/FeesForServicesOtherGrp/TotalAmt080594
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0Rob Demko
IRS990/Form990PartVIISectionAGrp/PersonNm1Owen Spaite
IRS990/Form990PartVIISectionAGrp/PersonNm2Jennifer Yorko
IRS990/Form990PartVIISectionAGrp/PersonNm3Jessica Hricovec
IRS990/Form990PartVIISectionAGrp/PersonNm4Judy Tarr
IRS990/Form990PartVIISectionAGrp/PersonNm5Nicholas Manno
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01125
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11125
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21125
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt31000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt41000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02017
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt0507436
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02576057
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt014649
IRS990/InsuranceGrp/TotalAmt014649
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt085778
IRS990/LandBldgEquipBasisNetGrp/BOYAmt058415
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0181824
IRS990/LandBldgEquipCostOrOtherBssAmt0267602
IRS990/LegalDomicileStateCd0OH
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Liberty 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-206829
IRS990/NetAssetsOrFundBalancesEOYAmt0176221
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-206829
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0176221
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0271712
IRS990/OccupancyGrp/TotalAmt0271712
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0661455
IRS990/OtherAssetsTotalGrp/EOYAmt0950859
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0321843
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0321843
IRS990/OtherExpensesGrp/Desc0Sponsor Fees
IRS990/OtherExpensesGrp/Desc1Instructional Materials and Supplies
IRS990/OtherExpensesGrp/Desc2Student Support Services
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt060293
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt1191430
IRS990/OtherExpensesGrp/ProgramServicesAmt238977
IRS990/OtherExpensesGrp/TotalAmt060293
IRS990/OtherExpensesGrp/TotalAmt1191430
IRS990/OtherExpensesGrp/TotalAmt238977
IRS990/OtherLiabilitiesGrp/BOYAmt0643571
IRS990/OtherLiabilitiesGrp/EOYAmt01158824
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01080613
IRS990/OtherSalariesAndWagesGrp/TotalAmt01080613
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt07393
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0108282
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt015000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015000
IRS990/PrincipalOfficerNm0C David Massa
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01468658
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0573629
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt029062
IRS990/PYSalariesCompEmpBnftPaidAmt0865967
IRS990/PYTotalExpensesAmt01439596
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01468658
IRS990/ReconcilationRevenueExpnssAmt0383050
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02576057
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02576057
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01468658
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0690721
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04735436
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt04735436
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02576057
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01468658
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0690721
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt04735436
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02576057
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01468658
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0690721
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04735436
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0173874
IRS990ScheduleD/EquipmentGrp/DepreciationAmt085778
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0259652
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02193007
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt068243
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1771202
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2111414
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Net OPEB Asset
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Outflows of Resources Pension
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Outflows of Resources OPEB
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07950
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt07950
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0988960
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt129634
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt249481
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt390749
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net OPEB Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Deferred Inflows of Resources Pension
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Deferred Inflows of Resources OPEB
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02576057
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0181824
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0950859
IRS990ScheduleD/TotalExpensesPerForm990Amt02193007
IRS990ScheduleD/TotalLiabilityAmt01158824
IRS990ScheduleD/TotalRevenuePerForm990Amt02576057
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02576057
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02193007
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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0898485
IRS990/TotalAssetsEOYAmt01494361
IRS990/TotalAssetsGrp/BOYAmt0898485
IRS990/TotalAssetsGrp/EOYAmt01494361
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02576057
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt076455
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02116552
IRS990/TotalFunctionalExpensesGrp/TotalAmt02193007
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01105314
IRS990/TotalLiabilitiesEOYAmt01318140
IRS990/TotalLiabilitiesGrp/BOYAmt01105314
IRS990/TotalLiabilitiesGrp/EOYAmt01318140
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-206829
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0176221
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt02116552
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt06375
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02576057
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0898485

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,494,361
Liabilities
$1,318,140
Net assets
$176,221
Revenue
$2,576,057
Expenses
$2,193,007
Net income
$383,050
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