Civic Intelligence

Liberty High School

990 • Fiscal year 2022 • EIN 81-0862160

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 20, 2023

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

85th percentile

0.52x

Higher debt load relative to assets than 85% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

78th percentile

0.44x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

77th percentile

26%

Higher net margin than 77% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$1,000

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

88th percentile

48%

Faster asset growth than 88% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

72nd percentile

29%

Faster revenue growth than 72% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

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

Historical Trend

Balance Sheet Trend

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

2022

Assets$3,449,412
Liabilities$1,785,639
Net Assets$1,663,773

Operations Trend

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

2022

Revenue$4,083,889
Expenses$3,011,277
Net Income$1,072,612
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 20, 2023
Return Version
2021v4.0
Gross Receipts
$4,083,889
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$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 Categories

AssetBook ValueDepreciationBasis
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--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jessica HricovecBoard President$1,000$1,000
Owen SpaiteBoard Member$1,000$1,000
Rob DemkoBoard Member$1,000$1,000
Nicholas MannoBoard Member$875$875
Judy TarrBoard Member$625$625
Jennifer YorkoBoard Member$500$500

Highest Paid Contractors

ContractorServicesLocationCompensation
Oakmont EducationManagement ServicesN Cleveland Massillon Road, Fairlawn, OH 44334$1,706,437
Vaughn Investment CompanyInvestment Services140 North Keowee St, Ste A, Dayton, OH 45402$216,929
Independence Business SupplyEducational Supplies4550 Hinckley Industrial Pkwy, Cleveland, OH 44109$138,853
Buckeye Education SystemsInstructional Materials58 E South Street, Rossville, IN 46065$120,254
Revenue and Support

Revenue Composition

Contributions and Grants
$4,083,889
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,083,889
Change in Net Assets
$1,072,612

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,083,889
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$4,083,889
Total Revenue per Form 990
$4,083,889
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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$769,374
Deferred Inflows of Resources - Pension$610,103
Deferred Inflows of Resources - OPEB$157,722
Net OPEB Liability$82,839
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
2023-02-20

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 445 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/BOYAmt0160979
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0165601
IRS990/AccountsReceivableGrp/BOYAmt05800
IRS990/AccountsReceivableGrp/EOYAmt024008
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/ProgramServicesAmt014245
IRS990/AdvertisingGrp/TotalAmt014245
IRS990/AllOtherContributionsAmt04083889
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0C David Massa
IRS990/BooksInCareOfDetail/PhoneNum03305150572
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0140 N KEOWEE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0DAYTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045402
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01082827
IRS990/CashNonInterestBearingGrp/EOYAmt02105764
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt04
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0216929
IRS990/ContractorCompensationGrp/CompensationAmt11706437
IRS990/ContractorCompensationGrp/CompensationAmt2120254
IRS990/ContractorCompensationGrp/CompensationAmt3138853
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0140 North Keowee St
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1N Cleveland Massillon Road
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt258 E South Street
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt34550 Hinckley Industrial Pkwy
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt0Ste A
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Dayton
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Fairlawn
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2Rossville
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3Cleveland
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2IN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3OH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd045402
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd144334
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd246065
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd344109
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Vaughn Investment Company
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1Oakmont Education
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2Buckeye Education Systems
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3Independence Business Supply
IRS990/ContractorCompensationGrp/ServicesDesc0Investment Services
IRS990/ContractorCompensationGrp/ServicesDesc1Management Services
IRS990/ContractorCompensationGrp/ServicesDesc2Instructional Materials
IRS990/ContractorCompensationGrp/ServicesDesc3Educational Supplies
IRS990/ContriRptFundraisingEventAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt04083889
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01200427
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt01072612
IRS990/CYSalariesCompEmpBnftPaidAmt01810850
IRS990/CYTotalExpensesAmt03011277
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04083889
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/DepreciationDepletionGrp/ProgramServicesAmt086872
IRS990/DepreciationDepletionGrp/TotalAmt086872
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/ExpenseAmt02903582
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt00
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt042890
IRS990/FeesForServicesAccountingGrp/TotalAmt042890
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt022024
IRS990/FeesForServicesLegalGrp/TotalAmt022024
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0202182
IRS990/FeesForServicesOtherGrp/TotalAmt0202182
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/AverageHoursPerWeekRt12
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31
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/PersonNm0Owen Spaite
IRS990/Form990PartVIISectionAGrp/PersonNm1Jessica Hricovec
IRS990/Form990PartVIISectionAGrp/PersonNm2Rob Demko
IRS990/Form990PartVIISectionAGrp/PersonNm3Nicholas Manno
IRS990/Form990PartVIISectionAGrp/PersonNm4Judy Tarr
IRS990/Form990PartVIISectionAGrp/PersonNm5Jennifer Yorko
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3875
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4625
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5500
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 President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990ProvidedToGvrnBodyInd01
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/GrantAmt0880148
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt04083889
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0242253
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0162574
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0254447
IRS990/LandBldgEquipCostOrOtherBssAmt0496700
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/NetAssetsOrFundBalancesBOYAmt0591161
IRS990/NetAssetsOrFundBalancesEOYAmt01663773
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0591161
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01663773
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0338364
IRS990/OccupancyGrp/TotalAmt0338364
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01030836
IRS990/OtherAssetsTotalGrp/EOYAmt0932162
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0274922
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0274922
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/ManagementAndGeneralAmt085671
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt1340785
IRS990/OtherExpensesGrp/ProgramServicesAmt267394
IRS990/OtherExpensesGrp/TotalAmt085671
IRS990/OtherExpensesGrp/TotalAmt1340785
IRS990/OtherExpensesGrp/TotalAmt267394
IRS990/OtherLiabilitiesGrp/BOYAmt01583803
IRS990/OtherLiabilitiesGrp/EOYAmt01620038
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01535928
IRS990/OtherSalariesAndWagesGrp/TotalAmt01535928
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt036436
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0116293
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017470
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016738
IRS990/PrincipalOfficerNm0C David Massa
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03175897
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01533121
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0414940
IRS990/PYSalariesCompEmpBnftPaidAmt01227836
IRS990/PYTotalExpensesAmt02760957
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03175897
IRS990/ReconcilationRevenueExpnssAmt01072612
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/RevenueAmt04083889
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04083889
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03175897
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02576057
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01468658
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0690721
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt011995222
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt011995222
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04083889
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03175897
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02576057
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01468658
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0690721
IRS990ScheduleA/Total509Grp/TotalAmt011995222
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04083889
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03175897
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02576057
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01468658
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0690721
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt011995222
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0121064
IRS990ScheduleD/EquipmentGrp/DepreciationAmt094975
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0216039
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03011277
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0133383
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0147278
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0280661
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt097748
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1683710
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2150704
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/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0769374
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt182839
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2610103
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3157722
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/RevenueSubtotalAmt04083889
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0254447
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0932162
IRS990ScheduleD/TotalExpensesPerForm990Amt03011277
IRS990ScheduleD/TotalLiabilityAmt01620038
IRS990ScheduleD/TotalRevenuePerForm990Amt04083889
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04083889
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03011277
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/TotalAssetsBOYAmt02335943
IRS990/TotalAssetsEOYAmt03449412
IRS990/TotalAssetsGrp/BOYAmt02335943
IRS990/TotalAssetsGrp/EOYAmt03449412
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04083889
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0107695
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02903582
IRS990/TotalFunctionalExpensesGrp/TotalAmt03011277
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01744782
IRS990/TotalLiabilitiesEOYAmt01785639
IRS990/TotalLiabilitiesGrp/BOYAmt01744782
IRS990/TotalLiabilitiesGrp/EOYAmt01785639
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0591161
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01663773
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings