Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
77th percentile
Higher net margin than 77% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Assets
Up$3,449,412
Up $1,113,469 (+48%) from 2021
Net Assets
Up$1,663,773
Up $1,072,612 (+181%) from 2021
Liabilities
Up$1,785,639
Up $40,857 (+2.3%) from 2021
Revenue
Up$4,083,889
Up $907,992 (+29%) from 2021
Expenses
Up$3,011,277
Up $250,320 (+9.1%) from 2021
Net Income
Up$1,072,612
Up $657,672 (+158%) from 2021
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,082,827 | $2,105,764 | ▲ $1,022,937 |
| Land, Buildings, and Equipment, Net | $162,574 | $254,447 | ▲ $91,873 |
| Pledges and Grants Receivable | $36,436 | $116,293 | ▲ $79,857 |
| Accounts Receivable | $5,800 | $24,008 | ▲ $18,208 |
| Prepaid Expenses and Deferred Charges | $17,470 | $16,738 | ▼ $732 |
| Total Assets | $2,335,943 | $3,449,412 | ▲ $1,113,469 |
| Other Assets Total | $1,030,836 | $932,162 | ▼ $98,674 |
| Liabilities | |||
| Other Liabilities | $1,583,803 | $1,620,038 | ▲ $36,235 |
| Accounts Payable and Accrued Expenses | $160,979 | $165,601 | ▲ $4,622 |
| Total Liabilities | $1,744,782 | $1,785,639 | ▲ $40,857 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $591,161 | $1,663,773 | ▲ $1,072,612 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $591,161 | $1,663,773 | ▲ $1,072,612 |
| Total Liabilities and Net Assets / Fund Balance | $2,335,943 | $3,449,412 | ▲ $1,113,469 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $0 | $0 | $0 |
| Other Land Buildings | $0 | $0 | $0 |
| Land | $0 | - | $0 |
| Equipment | $121,064 | $94,975 | $0 |
| Leasehold Improvements | $133,383 | $147,278 | $0 |
| Other Assets Org | $150,704 | - | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Jessica Hricovec | Board President | $1,000 | $1,000 |
| Owen Spaite | Board Member | $1,000 | $1,000 |
| Rob Demko | Board Member | $1,000 | $1,000 |
| Nicholas Manno | Board Member | $875 | $875 |
| Judy Tarr | Board Member | $625 | $625 |
| Jennifer Yorko | Board Member | $500 | $500 |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Oakmont Education | Management Services | N Cleveland Massillon Road, Fairlawn, OH 44334 | $1,706,437 |
| Vaughn Investment Company | Investment Services | 140 North Keowee St, Ste A, Dayton, OH 45402 | $216,929 |
| Independence Business Supply | Educational Supplies | 4550 Hinckley Industrial Pkwy, Cleveland, OH 44109 | $138,853 |
| Buckeye Education Systems | Instructional Materials | 58 E South Street, Rossville, IN 46065 | $120,254 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,810,850 |
| Other Expenses | $1,200,427 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,535,928 | - | - | $1,535,928 |
| Occupancy | $338,364 | - | - | $338,364 |
| Other Employee Benefits | $274,922 | - | - | $274,922 |
| Fees for Services Other | $202,182 | - | - | $202,182 |
| Depreciation Depletion | $86,872 | - | - | $86,872 |
| Other Expenses | $67,394 | $0 | $0 | $67,394 |
| Fees for Services Accounting | $42,890 | - | - | $42,890 |
| Fees for Services Legal | - | $22,024 | - | $22,024 |
| Advertising | $14,245 | - | - | $14,245 |
| Total Functional Expenses | $2,903,582 | $107,695 | $0 | $3,011,277 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,011,277 |
| Total Expenses per Audited Statements | $3,011,277 |
| Total Expenses per Form 990 | $3,011,277 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Other Expense Adjustments | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Pension Liability | $769,374 |
| Deferred Inflows of Resources - Pension | $610,103 |
| Deferred Inflows of Resources - OPEB | $157,722 |
| Net OPEB Liability | $82,839 |
“The school contracted with a management company, Oakmont Education Group, to provide certain operational and management services.”
“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.”
“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.”
“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.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 160979 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 165601 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 5800 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 24008 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 14245 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 14245 |
| IRS990/AllOtherContributionsAmt | 0 | 4083889 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | C David Massa |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3305150572 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 140 N KEOWEE STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DAYTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45402 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1082827 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2105764 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 4 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 216929 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 1706437 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 120254 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 138853 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 140 North Keowee St |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | N Cleveland Massillon Road |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 58 E South Street |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 4550 Hinckley Industrial Pkwy |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt | 0 | Ste A |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Dayton |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | Fairlawn |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | Rossville |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | Cleveland |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | IN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 45402 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 44334 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 46065 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 44109 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Vaughn Investment Company |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | Oakmont Education |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | Buckeye Education Systems |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | Independence Business Supply |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Investment Services |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | Management Services |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | Instructional Materials |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | Educational Supplies |
| IRS990/ContriRptFundraisingEventAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 4083889 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1200427 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1072612 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1810850 |
| IRS990/CYTotalExpensesAmt | 0 | 3011277 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4083889 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 86872 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 86872 |
| IRS990/Desc | 0 | 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. 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/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2903582 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FederatedCampaignsAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 42890 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 42890 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 22024 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 22024 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 202182 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 202182 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Owen Spaite |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Jessica Hricovec |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Rob Demko |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Nicholas Manno |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Judy Tarr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Jennifer Yorko |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 1000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 1000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 875 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 625 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2017 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingAmt | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 0 |
| IRS990/GrantAmt | 0 | 880148 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 4083889 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 0 |
| IRS990/InvestmentExpenseAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 242253 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 162574 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 254447 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 496700 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 591161 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1663773 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 591161 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1663773 |
| IRS990/NoncashContributionsAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 338364 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 338364 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1030836 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 932162 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 274922 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 274922 |
| IRS990/OtherExpensesGrp/Desc | 0 | Sponsor Fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Instructional Materials and Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | Student Support Services |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 85671 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 340785 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 67394 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 85671 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 340785 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 67394 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1583803 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1620038 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1535928 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1535928 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 36436 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 116293 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 17470 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 16738 |
| IRS990/PrincipalOfficerNm | 0 | C David Massa |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 3175897 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1533121 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 414940 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1227836 |
| IRS990/PYTotalExpensesAmt | 0 | 2760957 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3175897 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1072612 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 4083889 |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 4083889 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3175897 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2576057 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1468658 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 690721 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 11995222 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 11995222 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 4083889 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3175897 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2576057 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1468658 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 690721 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 11995222 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 4083889 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 3175897 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2576057 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1468658 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 690721 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 11995222 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 121064 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 94975 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 216039 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3011277 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/InvestmentExpensesNotIncld2Amt | 0 | 0 |
| IRS990ScheduleD/InvestmentExpensesNotIncldAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 133383 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 147278 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 280661 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LossesReportedAmt | 0 | 0 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 0 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 97748 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 683710 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 150704 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Net OPEB Asset |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Deferred Outflows of Resources - Pension |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | Deferred Outflows of Resources - OPEB |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 769374 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 82839 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 610103 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 157722 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Net Pension Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Net OPEB Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Deferred Inflows of Resources - Pension |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | Deferred Inflows of Resources - OPEB |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 0 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 0 |
| IRS990ScheduleD/PriorYearAdjustmentsAmt | 0 | 0 |
| IRS990ScheduleD/RecoveriesPriorYearGrantsAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4083889 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 254447 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 932162 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3011277 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1620038 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4083889 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4083889 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3011277 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The school contracted with a management company, Oakmont Education Group, to provide certain operational and management services. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2335943 |
| IRS990/TotalAssetsEOYAmt | 0 | 3449412 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2335943 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3449412 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 4083889 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 107695 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2903582 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3011277 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1744782 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1785639 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1744782 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1785639 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 591161 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1663773 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 0 |
| IRS990/TotalOtherProgSrvcGrantAmt | 0 | 0 |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.