Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% of similar nonprofits.
Top Officer Pay
23rd percentile
Higher top officer pay than 23% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Assets
Up$6,942,651
Up $1,629,302 (+31%) from 2023
Net Assets
Up$4,175,776
Up $1,362,531 (+48%) from 2023
Liabilities
Up$2,766,875
Up $266,771 (+11%) from 2023
Revenue
Up$5,208,228
Up $513,273 (+11%) from 2023
Expenses
Up$3,845,697
Up $300,214 (+8.5%) from 2023
Net Income
Up$1,362,531
Up $213,059 (+19%) from 2023
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 | $3,457,800 | $5,216,135 | ▲ $1,758,335 |
| Land, Buildings, and Equipment, Net | $514,319 | $613,963 | ▲ $99,644 |
| Accounts Receivable | $155,672 | $64,047 | ▼ $91,625 |
| Pledges and Grants Receivable | $155,945 | $46,016 | ▼ $109,929 |
| Prepaid Expenses and Deferred Charges | $16,738 | $16,738 | → $0 |
| Total Assets | $5,313,349 | $6,942,651 | ▲ $1,629,302 |
| Other Assets Total | $1,012,875 | $985,752 | ▼ $27,123 |
| Liabilities | |||
| Other Liabilities | $2,034,554 | $2,237,695 | ▲ $203,141 |
| Accounts Payable and Accrued Expenses | $465,550 | $529,180 | ▲ $63,630 |
| Total Liabilities | $2,500,104 | $2,766,875 | ▲ $266,771 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,813,245 | $4,175,776 | ▲ $1,362,531 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $2,813,245 | $4,175,776 | ▲ $1,362,531 |
| Total Liabilities and Net Assets / Fund Balance | $5,313,349 | $6,942,651 | ▲ $1,629,302 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $176,545 | $162,192 | $0 |
| Other Land Buildings | $132,722 | $242,895 | $0 |
| Land | $0 | - | $0 |
| Equipment | $304,696 | $236,052 | $0 |
| Leasehold Improvements | $0 | $0 | $0 |
| Other Assets Org | $282,514 | - | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Jessica Hricovec | Board President | $875 | $875 |
| Owen Spaite | Board Member | $875 | $875 |
| Jennifer Yorko | Board Member | $750 | $750 |
| Nicholas Manno | Board Member | $750 | $750 |
| Rob Demko | Board Member | $750 | $750 |
| Judy Tarr | Board Member | $500 | $500 |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Oakmont Education | Management Services | N Cleveland Massillon Road, Fairlawn, OH 44334 | $2,362,330 |
| Vaughn Investment Company | Investment Services | 140 North Keowee St, Ste A, Dayton, OH 45402 | $231,098 |
| St Aloysius Orphanage | Sponsorship | 40 Hill Road South, Pickerington, OH 43147 | $126,535 |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,225,826 |
| Salaries, Compensation, and Employee Benefits | $1,619,871 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,197,783 | - | - | $1,197,783 |
| Fees for Services Management | $859,032 | - | - | $859,032 |
| Other Employee Benefits | $422,088 | - | - | $422,088 |
| Occupancy | $372,040 | - | - | $372,040 |
| Fees for Services Other | $207,999 | - | - | $207,999 |
| Depreciation Depletion | $124,130 | - | - | $124,130 |
| Other Expenses | $96,970 | $0 | $0 | $96,970 |
| Advertising | $54,258 | - | - | $54,258 |
| Fees for Services Accounting | $46,791 | - | - | $46,791 |
| Fees for Services Legal | - | $26,456 | - | $26,456 |
| Insurance | $23,806 | - | - | $23,806 |
| Interest | $22,151 | - | - | $22,151 |
| All Other Expenses | $8,995 | - | - | $8,995 |
| Total Functional Expenses | $3,692,024 | $153,673 | $0 | $3,845,697 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,845,697 |
| Total Expenses per Audited Statements | $3,845,697 |
| Total Expenses per Form 990 | $3,845,697 |
| 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 | $1,716,104 |
| Deferred Inflows of Resources - OPEB | $227,610 |
| Net OPEB Liability | $190,414 |
| Deferred Inflows of Resources - Pension | $88,449 |
| NonCurrent Portion of Lease Liability | $15,118 |
“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 | 465550 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 529180 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 155672 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 64047 |
| 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 | 54258 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 54258 |
| IRS990/AllOtherContributionsAmt | 0 | 5208228 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 8995 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 8995 |
| 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 | 3457800 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 5216135 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| 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 | 231098 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 2362330 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 126535 |
| 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 | 40 Hill Road South |
| 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 | Pickerington |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | OH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 45402 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 44334 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 43147 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Vaughn Investment Company |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | Oakmont Education |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | St Aloysius Orphanage |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Investment Services |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | Management Services |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | Sponsorship |
| IRS990/ContriRptFundraisingEventAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 5208228 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 2225826 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1362531 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1619871 |
| IRS990/CYTotalExpensesAmt | 0 | 3845697 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5208228 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 124130 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 124130 |
| 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 | 3692024 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FederatedCampaignsAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 46791 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 46791 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 26456 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 26456 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 859032 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 859032 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 207999 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 207999 |
| 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 | 2 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| 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 | Jessica Hricovec |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Owen Spaite |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Rob Demko |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Jennifer Yorko |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Nicholas Manno |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Judy Tarr |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 875 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 875 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 750 |
| 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 President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Member |
| 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 | 0 |
| 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 | 910463 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 5208228 |
| 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 | 23806 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 23806 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 22151 |
| IRS990/InterestGrp/TotalAmt | 0 | 22151 |
| IRS990/InvestmentExpenseAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 641139 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 514319 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 613963 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1255102 |
| 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 | 2813245 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4175776 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2813245 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4175776 |
| IRS990/NoncashContributionsAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 372040 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 372040 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1012875 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 985752 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 422088 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 422088 |
| 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 | 127217 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 255981 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 96970 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 127217 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 255981 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 96970 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2034554 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2237695 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1197783 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1197783 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 155945 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 46016 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 16738 |
| 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 | 4694955 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1460382 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1149472 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2085101 |
| IRS990/PYTotalExpensesAmt | 0 | 3545483 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4694955 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1362531 |
| 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 | 5208228 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 5208228 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4694955 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4083889 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3175897 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2576057 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 19739026 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 19739026 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsPY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 5208228 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4694955 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4083889 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3175897 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2576057 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 19739026 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 5208228 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 4694955 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 4083889 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3175897 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2576057 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 19739026 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 176545 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 162192 |
| IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 338737 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 304696 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 236052 |
| IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt | 0 | 540748 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3845697 |
| 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 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LossesReportedAmt | 0 | 0 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 0 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 91651 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 611587 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 282514 |
| 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 | 132722 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 242895 |
| IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt | 0 | 375617 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 15118 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1716104 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 190414 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 88449 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 227610 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NonCurrent Portion of Lease Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Net Pension Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Net OPEB Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | Deferred Inflows of Resources - Pension |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | 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 | 5208228 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 613963 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 985752 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3845697 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2237695 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5208228 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5208228 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3845697 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | Posted on the school's website. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| 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 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.