Civic Intelligence

Liberty Charter School Inc

EIN 82-0512446 • 501(c)3 • Nampa, ID

Profile

Public Education.

PO Box 1901Nampa, ID 83653

www.libertycharterschool.com

Siviq Scores

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

Liabilities / Assets

67th percentile

0.35x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.88x

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

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

68th percentile

14%

Higher net margin than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

41st percentile

$141,444

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

51st percentile

5.2%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2025

Revenue Growth

39th percentile

2.5%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$12,497,146

Up $497,934 (+4.1%) from 2024

Liabilities

Down

$4,432,676

Down $223,833 (-4.8%) from 2024

Net Assets

Up

$8,064,470

Up $721,767 (+9.8%) from 2024

Operations
Liabilities / Revenue78th percentileNet Margin68th percentile

Revenue

Down

$5,058,747

Down $400,675 (-7.3%) from 2024

Expenses

Down

$4,336,980

Down $34,374 (-0.8%) from 2024

Net Income

Down

$721,767

Down $366,301 (-34%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$15M$10M$5.0M$0Assets 2011: $6,299,742Liabilities 2011: $4,080,162Net Assets 2011: $2,219,5802011Assets 2012: $6,023,667Liabilities 2012: $3,953,245Net Assets 2012: $2,070,4222012Assets 2013: $5,727,888Liabilities 2013: $3,885,237Net Assets 2013: $1,842,6512013Assets 2014: $5,790,364Liabilities 2014: $3,814,638Net Assets 2014: $1,975,7262014Assets 2015: $6,150,161Liabilities 2015: $4,527,165Net Assets 2015: $1,622,9962015Assets 2016: $6,632,944Liabilities 2016: $4,594,665Net Assets 2016: $2,038,2792016Assets 2017: $7,313,875Liabilities 2017: $4,723,936Net Assets 2017: $2,589,9392017Assets 2018: $7,419,104Liabilities 2018: $4,314,457Net Assets 2018: $3,104,6472018Assets 2019: $7,986,711Liabilities 2019: $4,210,636Net Assets 2019: $3,776,0752019Assets 2020: $8,478,192Liabilities 2020: $4,150,946Net Assets 2020: $4,327,2462020Assets 2021: $9,896,927Liabilities 2021: $4,631,544Net Assets 2021: $5,265,3832021Assets 2022: $10,582,919Liabilities 2022: $4,538,551Net Assets 2022: $6,044,3682022Assets 2023: $11,285,238Liabilities 2023: $5,030,603Net Assets 2023: $6,254,6352023Assets 2024: $11,999,212Liabilities 2024: $4,656,509Net Assets 2024: $7,342,7032024Assets 2025: $12,497,146Liabilities 2025: $4,432,676Net Assets 2025: $8,064,4702025

Highlighted filing

2025

Assets$12,497,146
Liabilities$4,432,676
Net Assets$8,064,470
Open 2025 Filing

Operations Trend

Revenue Growth39th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,058,7312011Expenses 2012: $2,888,0972012Revenue 2013: $2,916,489Expenses 2013: $3,144,260Net Income 2013: -$227,7712013Revenue 2014: $2,995,478Expenses 2014: $2,862,403Net Income 2014: $133,0752014Revenue 2015: $3,248,505Expenses 2015: $2,894,474Net Income 2015: $354,0312015Revenue 2016: $3,282,875Expenses 2016: $2,867,592Net Income 2016: $415,2832016Revenue 2017: $3,524,836Expenses 2017: $2,973,176Net Income 2017: $551,6602017Revenue 2018: $3,689,441Expenses 2018: $3,174,733Net Income 2018: $514,7082018Revenue 2019: $3,887,054Expenses 2019: $3,215,626Net Income 2019: $671,4282019Revenue 2020: $3,973,306Expenses 2020: $3,422,135Net Income 2020: $551,1712020Revenue 2021: $4,757,992Expenses 2021: $3,875,265Net Income 2021: $882,7272021Revenue 2022: $4,612,901Expenses 2022: $3,833,916Net Income 2022: $778,9852022Revenue 2023: $4,811,199Expenses 2023: $4,600,932Net Income 2023: $210,2672023Revenue 2024: $5,459,422Expenses 2024: $4,371,354Net Income 2024: $1,088,0682024Revenue 2025: $5,058,747Expenses 2025: $4,336,980Net Income 2025: $721,7672025

Highlighted filing

2025

Revenue$5,058,747
Expenses$4,336,980
Net Income$721,767
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$12,497,146
Liabilities
$4,432,676
Net assets
$8,064,470
Revenue
$5,058,747
Expenses
$4,336,980
Net income
$721,767
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.5$4.43$8.06$5.06$4.34$0.72
2024Detailed filing. Detailed filing data is available for this year.$12.0$4.66$7.34$5.46$4.37$1.09
2023Detailed filing. Detailed filing data is available for this year.$11.3$5.03$6.25$4.81$4.60$0.21
2022Detailed filing. Detailed filing data is available for this year.$10.6$4.54$6.04$4.61$3.83$0.78
2021Detailed filing. Detailed filing data is available for this year.$9.90$4.63$5.27$4.76$3.88$0.88
2020Detailed filing. Detailed filing data is available for this year.$8.48$4.15$4.33$3.97$3.42$0.55
2019Detailed filing. Detailed filing data is available for this year.$7.99$4.21$3.78$3.89$3.22$0.67
2018Detailed filing. Detailed filing data is available for this year.$7.42$4.31$3.10$3.69$3.17$0.51
2017Detailed filing. Detailed filing data is available for this year.$7.31$4.72$2.59$3.52$2.97$0.55
2016Detailed filing. Detailed filing data is available for this year.$6.63$4.59$2.04$3.28$2.87$0.42
2015Detailed filing. Detailed filing data is available for this year.$6.15$4.53$1.62$3.25$2.89$0.35
2014Detailed filing. Detailed filing data is available for this year.$5.79$3.81$1.98$3.00$2.86$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.73$3.89$1.84$2.92$3.14$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.02$3.95$2.07$2.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.30$4.08$2.22$3.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jul 28, 2025
Return Version
2024v5.2
Gross Receipts
$5,058,747
Mission and Program Overview

Mission

Public Education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,989,491$5,760,630▲ $771,139
Land, Buildings, and Equipment, Net$5,620,102$5,605,494▼ $14,608
Cash and Non-Interest-Bearing Accounts$298,431$427,654▲ $129,223
Pledges and Grants Receivable$239,189$114,446▼ $124,743
Prepaid Expenses and Deferred Charges$30,590$51,548▲ $20,958
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$11,999,212$12,497,146▲ $497,934
Other Assets Total$821,409$537,374▼ $284,035
Liabilities
Tax Exempt Bond Liabilities$2,695,000$2,545,000▼ $150,000
Other Liabilities$1,752,718$1,628,043▼ $124,675
Accounts Payable and Accrued Expenses$208,791$259,633▲ $50,842
Total Liabilities$4,656,509$4,432,676▼ $223,833
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,342,703$8,064,470▲ $721,767
Total Net Assets Fund Balance$7,342,703$8,064,470▲ $721,767
Total Liabilities and Net Assets / Fund Balance$11,999,212$12,497,146▲ $497,934

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,209,594$2,698,536$7,908,130
Equipment$249,584$903,850$1,153,434
Land$146,316-$146,316
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark WachsmuthVice-PrincipalFT$125,078$16,366$141,444
James AshtonVice-PrincipalFT$99,925$13,075$113,000
Rebecca StallcopAdministratorFT$50,000-$50,000

Board Members and Trustees

NameTitle
Sheila BryantChair
Clyde ColbertVice Chair
Patti WardDirector
Ted HernandezDirector
Dee BowerSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,767,430
Program Service Revenue
$0
Investment Income
$291,317
Other Revenue
$0
All Other Contributions
$200,776
Change in Net Assets
$721,767

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,058,747
Total Revenue per Audited Statements
$5,058,747
Total Revenue per Form 990
$5,058,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,763,727
Other Expenses$1,573,253
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,792,737--$1,792,737
Other Employee Benefits$271,529$39,986-$311,515
Current Officers, Directors, Trustees, and Key Employees-$264,000-$264,000
Pension Plan Contributions$203,591$34,544-$238,135
Depreciation Depletion$200,447--$200,447
Payroll Taxes$137,144$20,196-$157,340
Interest$112,809--$112,809
Occupancy$93,608$10,401-$104,009
Other Expenses$100,377$77,723-$100,377
Insurance$40,432$4,492-$44,924
Fees for Services Accounting-$9,362-$9,362
Fees for Services Legal-$2,196-$2,196
Total Functional Expenses$3,874,080$462,900$0$4,336,980

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,336,980
Total Expenses per Audited Statements$4,336,980
Total Expenses per Form 990$4,336,980
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$1,505,044
Bond Premium$95,680
Deferred Inflows - Pension Sources$27,319

Bond Issues

BondIssuerIssuedIssue PricePurpose
ALiberty Charter School2020-07-29$3,075,000Refund 5/28/08 Bonds.

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$3,207,493$29,379$530,000$23,114

Bond Financing Compliance

No rebate due
Yes
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by designated finance personnel and the governing board prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Monitoring and enforcing of potential conflicts of interest is performed by employees and board members disclosing annually whether any potential conflicts of interest exist.”

Form 990, Part VI, Section B, Line 15B

“All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.”

Form 990, Part VI, Section C, Line 19

“Public information documents are made available either on the website or upon request.”

Filing and Contact Details

Filer

Filer Name
Liberty Charter School Inc
EIN
82-0512446
Phone
2084667952
Address
PO Box 1901, Nampa, ID 83653

Signing Officer

Name
Sheila Bryant
Title
Chair
Signed
2025-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheila Bryant
Formed
1999
Legal Domicile
Id
Voting Board Members
5
Independent Board Members
5
Employees
65
Volunteers
55

Preparer

Firm
Quest Cpas Pllc
Address
1740 E FAIRVIEW AVE 1116, MERIDIAN, ID 83642
Preparer
Kurt R Folke
Phone
2086421417
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IRS990/InterestGrp/TotalAmt0112809
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt05605494
IRS990/LandBldgEquipCostOrOtherBssAmt09207880
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IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Public Education.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt08064470
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt08064470
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IRS990/OccupancyGrp/ManagementAndGeneralAmt010401
IRS990/OccupancyGrp/ProgramServicesAmt093608
IRS990/OccupancyGrp/TotalAmt0104009
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt0537374
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt039986
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0271529
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0311515
IRS990/OtherExpensesGrp/Desc0Curriculum & Supplies
IRS990/OtherExpensesGrp/Desc1Student Transportation
IRS990/OtherExpensesGrp/Desc2Student Meals
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt077723
IRS990/OtherExpensesGrp/ProgramServicesAmt0699503
IRS990/OtherExpensesGrp/ProgramServicesAmt1221903
IRS990/OtherExpensesGrp/ProgramServicesAmt2100377
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IRS990/OtherExpensesGrp/TotalAmt1221903
IRS990/OtherExpensesGrp/TotalAmt2100377
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IRS990/OtherLiabilitiesGrp/EOYAmt01628043
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01792737
IRS990/OtherSalariesAndWagesGrp/TotalAmt01792737
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt020196
IRS990/PayrollTaxesGrp/ProgramServicesAmt0137144
IRS990/PayrollTaxesGrp/TotalAmt0157340
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt034544
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0203591
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt051548
IRS990/PrincipalOfficerNm0Sheila Bryant
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04989491
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05760630
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0249584
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0903850
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01153434
IRS990ScheduleD/ExpensesSubtotalAmt04336980
IRS990ScheduleD/LandGrp/BookValueAmt0146316
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0146316
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt095680
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt127319
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21505044
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Bond Premium
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred Inflows - Pension Sources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Net Pension Liability
IRS990ScheduleD/RevenueSubtotalAmt05058747
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05605494
IRS990ScheduleD/TotalExpensesPerForm990Amt04336980
IRS990ScheduleD/TotalLiabilityAmt01628043
IRS990ScheduleD/TotalRevenuePerForm990Amt05058747
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05058747
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04336980
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0As a state chartered public school policy communications are the same as required for traditional public school districts and are accomplished during admissions and through ongoing publications.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school is a state chartered public school and receives substantially all of its support from the Idaho State Department of Education.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt07/29/2020 bond proceeds were $132,493 greater than issue price due to bond premium. The date the last rebate computation was performed was July 12, 2024.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0true
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02020-07-29
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0820512446
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/CUSIPNum045129GDU6
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt03075000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0Liberty Charter School
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0Refund 5/28/08 Bonds.
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt023114
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt029379
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingEscrowAmt03155000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt0530000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/SubstantialCompletionYr02020
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt03207493
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by designated finance personnel and the governing board prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Monitoring and enforcing of potential conflicts of interest is performed by employees and board members disclosing annually whether any potential conflicts of interest exist.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All salaries, including those for management and key personnel, are integrated with the state salary funding formula and are independently reviewed, approved, and documented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Public information documents are made available either on the website or upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b

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