Civic Intelligence

Liberty Canyon Boys Ranch

EIN 82-0416629 • 501(c)3 • Emmett, ID

Profile

Support service for shelter home for troubled teens

330 W Main StEmmett, ID 83617

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

90th percentile

0.60x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.00x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

37th percentile

-4.4%

Higher net margin than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

13th percentile

-85%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

-4.2%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$652

Down $3,789 (-85%) from 2024

Liabilities

$392

No earlier filing loaded for comparison.

Net Assets

Down

$260

Down $4,181 (-94%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin37th percentile

Revenue

Down

$94,283

Down $4,127 (-4.2%) from 2024

Expenses

Up

$98,464

Up $3,254 (+3.4%) from 2024

Net Income

Down

-$4,181

Down $7,381 (-231%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2010: $113,424Net Assets 2010: $113,4242010Assets 2011: $110,423Liabilities 2011: $02011Assets 2012: $5,692Liabilities 2012: $02012Assets 2013: $501Liabilities 2013: $572013Assets 2014: $4,926Liabilities 2014: $2202014Assets 2015: $4,958Liabilities 2015: $02015Assets 2016: $2,192Liabilities 2016: $1,904Net Assets 2016: $2882016Assets 2017: $1,206Net Assets 2017: $1,2062017Assets 2018: $10,573Net Assets 2018: $10,5732018Assets 2019: $1,680Liabilities 2019: $424Net Assets 2019: $1,2562019Assets 2020: $1,826Net Assets 2020: $1,8262020Assets 2021: $2,960Liabilities 2021: $2,510Net Assets 2021: $4502021Assets 2022: $4,709Net Assets 2022: $4,7092022Assets 2023: $3,673Liabilities 2023: $2,432Net Assets 2023: $1,2412023Assets 2024: $4,441Net Assets 2024: $4,4412024Assets 2025: $652Liabilities 2025: $392Net Assets 2025: $2602025

Highlighted filing

2025

Assets$652
Liabilities$392
Net Assets$260
Open 2025 Filing

Operations Trend

Revenue Growth48th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KRevenue 2010: $37,224Expenses 2010: $37,466Net Income 2010: -$2422010Revenue 2011: $12,230Expenses 2011: $15,231Net Income 2011: -$3,0012011Revenue 2012: $58,443Expenses 2012: $57,148Net Income 2012: $1,2952012Revenue 2013: $55,414Expenses 2013: $60,662Net Income 2013: -$5,2482013Revenue 2014: $62,754Expenses 2014: $58,492Net Income 2014: $4,2622014Revenue 2015: $62,850Expenses 2015: $62,566Net Income 2015: $2842015Revenue 2016: $68,808Expenses 2016: $73,478Net Income 2016: -$4,6702016Revenue 2017: $67,401Expenses 2017: $66,483Net Income 2017: $9182017Revenue 2018: $73,008Expenses 2018: $63,641Net Income 2018: $9,3672018Revenue 2019: $71,451Expenses 2019: $80,768Net Income 2019: -$9,3172019Revenue 2020: $72,392Expenses 2020: $71,822Net Income 2020: $5702020Revenue 2021: $79,980Expenses 2021: $81,356Net Income 2021: -$1,3762021Revenue 2022: $88,022Expenses 2022: $83,763Net Income 2022: $4,2592022Revenue 2023: $100,815Expenses 2023: $104,283Net Income 2023: -$3,4682023Revenue 2024: $98,410Expenses 2024: $95,210Net Income 2024: $3,2002024Revenue 2025: $94,283Expenses 2025: $98,464Net Income 2025: -$4,1812025

Highlighted filing

2025

Revenue$94,283
Expenses$98,464
Net Income-$4,181
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$652
Liabilities
$392
Net assets
$260
Revenue
$94,283
Expenses
$98,464
Net income
-$4,181
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.01$0.00$0.00$0.94$0.98$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.04$0.04$0.98$0.95$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.04$0.02$0.01$1.01$1.04$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.05$0.88$0.84$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.03$0.03$0.00$0.80$0.81$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.02$0.72$0.72$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.00$0.01$0.71$0.81$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.11$0.73$0.64$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.01$0.67$0.66$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.02$0.02$0.00$0.69$0.73$0.05
2015Summary only. Only limited summary data is available for this year.$0.05$0.00$0.63$0.63$0.00
2014Summary only. Only limited summary data is available for this year.$0.05$0.00$0.63$0.58$0.04
2013Summary only. Only limited summary data is available for this year.$0.01$0.00$0.55$0.61$0.05
2012Summary only. Only limited summary data is available for this year.$0.06$0.00$0.58$0.57$0.01
2011Summary only. Only limited summary data is available for this year.$1.10$0.00$0.12$0.15$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$1.13$0.37$0.37$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 9, 2026
Return Version
2025v4.0
Gross Receipts
$94,283
Mission and Program Overview

Mission

Support service for shelter home for troubled teens

Program Services

DescriptionGrantsExpenses
support service for shelter home for troubled teens-$98,464
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul R FearPresident-$0--
Mathew W JohnsonVice President-$0--
Paul Clark FearTreasurer-$0--
Colleen K FearSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Liberty Canyon Boys Ranch
EIN
82-0416629
Phone
2083653642
Address
330 W Main St, Emmett, ID 83617

Signing Officer

Name
Paul R Fear
Title
President
Signed
2026-02-09
Discuss with paid preparer
No

Preparer

Firm
LeBeau & Associates Chtd
Address
1012 N Main Street, Meridian, ID 83642
Preparer
Craig D LeBeau CPA
Phone
2088980500
Supplemental Narrative

Additional Explanations

Other Expenses.1

“child nutrition expense $98464”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $392”

Raw XML Appendix133 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Paul R Fear
IRS990EZ/BooksInCareOfDetail/PhoneNum02083653642
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0330 W Main St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Emmett
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083617
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04441
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0652
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt094283
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4181
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt04441
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0652
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt094283
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt04441
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0260
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt04441
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0260
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Paul R Fear
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Mathew W Johnson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Paul Clark Fear
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Colleen K Fear
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt098464
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Support service for shelter home for troubled teens
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0support service for shelter home for troubled teens
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt098464
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0392
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt098464
IRS990EZ/TotalProgramServiceExpensesAmt098464
IRS990EZ/TotalRevenueAmt094283
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt094283
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt098410
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0100815
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt088022
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt079980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0461510
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0461510
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt094283
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt098410
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0100815
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt088022
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt079980
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0461510
IRS990ScheduleA/TotalSupportAmt0461510
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0child nutrition expense $98464
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $392
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Total Liabilities.1001
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Paul R Fear
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Liberty Canyon Boys Ranch
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0820416629
ReturnHeader/Filer/PhoneNum02083653642
ReturnHeader/Filer/USAddress/AddressLine1Txt0330 W Main St
ReturnHeader/Filer/USAddress/CityNm0Emmett
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083617
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820497249
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LeBeau & Associates Chtd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01012 N Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Meridian
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083642
ReturnHeader/PreparerPersonGrp/PhoneNum02088980500
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Craig D LeBeau CPA
ReturnHeader/ReturnTs02026-02-09T17:04:38-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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