Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
38th percentile
Higher top officer pay than 38% of similar nonprofits.
Top officer pay equals 1.4% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Assets
Up$6,776,188
Up $1,003,531 (+17%) from 2023
Net Assets
Down-$545,725
Down $327,551 (-150%) from 2023
Liabilities
Up$7,321,913
Up $1,331,082 (+22%) from 2023
Revenue
Up$7,174,195
Up $9,785 (+0.1%) from 2023
Expenses
Up$7,501,746
Up $358,006 (+5.0%) from 2023
Net Income
Down-$327,551
Down $348,221 (-1685%) from 2023
Liberty Tree Academy trains the minds and improves the hearts of young people through a classical, content-rich education in the liberal arts and sciences, with instruction in the principles of moral character and civic virtue in an orderly, disciplined environment.
Liberty Tree is dedicated to an authentic, Traditional American Education. To be a community that actively cultivates character in a challenging and enganging learning environment.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $2,673,165 | $2,818,365 | ▲ $145,200 |
| Cash and Non-Interest-Bearing Accounts | $1,207,085 | $1,578,420 | ▲ $371,335 |
| Land, Buildings, and Equipment, Net | $197,508 | $168,146 | ▼ $29,362 |
| Prepaid Expenses and Deferred Charges | $14,912 | $32,774 | ▲ $17,862 |
| Pledges and Grants Receivable | $25,455 | $22,545 | ▼ $2,910 |
| Accounts Receivable | - | $3,612 | - |
| Total Assets | $5,772,657 | $6,776,188 | ▲ $1,003,531 |
| Other Assets Total | $1,654,532 | $2,152,326 | ▲ $497,794 |
| Liabilities | |||
| Other Liabilities | $5,732,242 | $6,998,423 | ▲ $1,266,181 |
| Accounts Payable and Accrued Expenses | $223,982 | $298,356 | ▲ $74,374 |
| Unsecured Notes Loans Payable | $25,135 | - | - |
| Mortgage Notes Payable Secured by Investment Property | $9,472 | $25,134 | ▲ $15,662 |
| Total Liabilities | $5,990,831 | $7,321,913 | ▲ $1,331,082 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $212,000 | $212,000 | → $0 |
| Net Assets Without Donor Restrictions | $-430,174 | $-757,725 | ▼ $327,551 |
| Total Net Assets Fund Balance | $-218,174 | $-545,725 | ▼ $327,551 |
| Total Liabilities and Net Assets / Fund Balance | $5,772,657 | $6,776,188 | ▲ $1,003,531 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $168,146 | $173,254 | $341,400 |
| Other Assets Org | $5,000 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Nathan Manley | Principal | FT | $71,945 | $29,493 | $101,438 |
| Name | Title |
|---|---|
| Tim Geitner | President |
| Jenni Hellend | Vice President |
| Michael Peterson | Board Member |
| Stephanie Russell | Board Member |
| Raylene Revord | Secretary |
| Michael Johnson | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $4,770,583 |
| Other Expenses | $2,731,163 |
| Total Fundraising Expense | $15,768 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,470,009 | $435,884 | - | $2,905,893 |
| Occupancy | $1,182,677 | $208,708 | - | $1,391,385 |
| Pension Plan Contributions | $1,157,257 | $213,758 | - | $1,371,015 |
| Other Employee Benefits | $213,085 | $39,359 | - | $252,444 |
| Current Officers, Directors, Trustees, and Key Employees | $136,943 | $45,648 | - | $182,591 |
| Other Expenses | $172,665 | $27,427 | - | $172,665 |
| All Other Expenses | $76,385 | $13,478 | $15,532 | $105,395 |
| Depreciation Depletion | $53,254 | $9,398 | - | $62,652 |
| Fees for Services Other | - | $60,870 | - | $60,870 |
| Payroll Taxes | $49,497 | $9,143 | - | $58,640 |
| Office Expenses | $46,267 | $8,165 | - | $54,432 |
| Fees for Services Legal | - | $34,443 | - | $34,443 |
| Advertising | $29,231 | $5,158 | - | $34,389 |
| Travel | $27,628 | $4,876 | $236 | $32,740 |
| Insurance | $23,975 | $4,231 | - | $28,206 |
| Fees for Services Accounting | - | $11,100 | - | $11,100 |
| Information Technology | $2,575 | $454 | - | $3,029 |
| Interest | $1,471 | $260 | - | $1,731 |
| Total Functional Expenses | $6,270,327 | $1,215,651 | $15,768 | $7,501,746 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $9,020,398 |
| Expenses per Audited Statements | $7,501,746 |
| Total Expenses per Form 990 | $7,501,746 |
| Expenses Not Reported on Form 990 | $1,518,652 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Pension Liabilities | $6,652,962 |
| Deferred Inflows of Resources | $184,819 |
| Net OPEB Liability | $160,642 |
“Copies of the Form 990 will be reviewed by the Business Administrator, Principal and each Board Member.”
“Financial information for the organization can be obtained through the schools website and by contacting the school.”
“The finance comittee oversees audit services and selection of independent auditors.”
“Building Corporation - Investment Income 25,103. Building Corporation - Rental Income 1,349,538.”
“Building Corporation - Interest 1,107,940. Building Corporation - Depreciation/Amortization 335,951. Building Corporation - Insurance 64,710. Building Corporation - Dues and Fees 10,051.”
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 | 223982 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 298356 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 3612 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Liberty Tree is dedicated to an authentic, Traditional American Education. To be a community that actively cultivates character in a challenging and enganging learning environment. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 5158 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 29231 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 34389 |
| IRS990/AllOtherContributionsAmt | 0 | 3564 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 15532 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13478 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 76385 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 105395 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | The Organization |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7195598733 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 8579 Eastonville Road |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Falcon |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80831 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1207085 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1578420 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 45648 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 136943 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 182591 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 501116 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 145095 |
| IRS990/CYOtherExpensesAmt | 0 | 2731163 |
| IRS990/CYOtherRevenueAmt | 0 | 508 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6527476 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -327551 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 4770583 |
| IRS990/CYTotalExpensesAmt | 0 | 7501746 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 15768 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7174195 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 9398 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 53254 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 62652 |
| IRS990/Desc | 0 | LTA is a school that finds its identity in the philosophical tenets of our Nation's founders and strives to produce self-governing citizens who continue to carry out the vision of our Nation's founders to preserve and perpetuate liberty. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 212000 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 212000 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 117 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 6270327 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11100 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11100 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 34443 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 34443 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 60870 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 60870 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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/OtherCompensationAmt | 6 | 29493 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Michael Johnson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Michael Peterson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Tim Geitner |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Jenni Hellend |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Raylene Revord |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Stephanie Russell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Nathan Manley |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 71945 |
| 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/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Principal |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2016 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 497552 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 7174195 |
| 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/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 454 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2575 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 3029 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4231 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 23975 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 28206 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 260 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 1471 |
| IRS990/InterestGrp/TotalAmt | 0 | 1731 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 145095 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 145095 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 22 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 173254 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 197508 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 168146 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 341400 |
| IRS990/LegalDomicileStateCd | 0 | CO |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | Liberty Tree Academy trains the minds and improves the hearts of young people through a classical, content-rich education in the liberal arts and sciences, with instruction in the principles of moral character and civic virtue in an orderly, disciplined environment. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 9472 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 25134 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -218174 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -545725 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -430174 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -757725 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 208708 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1182677 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1391385 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 8165 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 46267 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 54432 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1654532 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2152326 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 39359 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 213085 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 252444 |
| IRS990/OtherExpensesGrp/Desc | 0 | Educational Services |
| IRS990/OtherExpensesGrp/Desc | 1 | Purchased Services |
| IRS990/OtherExpensesGrp/Desc | 2 | Other Expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | Instructional Supplies |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 52481 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 30810 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 27427 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 297394 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 174593 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 155421 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 172665 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 349875 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 205403 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 182848 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 172665 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 5732242 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 6998423 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous Revenue |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 508 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 508 |
| IRS990/OtherRevenueTotalAmt | 0 | 508 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 435884 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2470009 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2905893 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9143 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 49497 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 58640 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 213758 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 1157257 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 1371015 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 25455 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 22545 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 14912 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 32774 |
| IRS990/PrincipalOfficerNm | 0 | Tim Geitner |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Per Pupil Revenue |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Mill Levy Override |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Charges for Services |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6085807 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 322875 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 118794 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6085807 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 322875 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 118794 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 548524 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 98288 |
| IRS990/PYOtherExpensesAmt | 0 | 2886063 |
| IRS990/PYOtherRevenueAmt | 0 | 28411 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6489187 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 20670 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 4257677 |
| IRS990/PYTotalExpensesAmt | 0 | 7143740 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 7164410 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -327551 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 6527984 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2673165 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2818365 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 168146 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 173254 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 341400 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1518652 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 7501746 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 2147326 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 5000 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Deferred Outflows of Resources |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Deposits |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 1518652 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 6652962 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 184819 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 160642 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Net Pension Liabilities |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Deferred Inflows of Resources |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Net OPEB Liability |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 1374641 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1374641 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 7174195 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Building Corporation - Investment Income 25,103. Building Corporation - Rental Income 1,349,538. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Building Corporation - Interest 1,107,940. Building Corporation - Depreciation/Amortization 335,951. Building Corporation - Insurance 64,710. Building Corporation - Dues and Fees 10,051. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 168146 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 2152326 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 7501746 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 6998423 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 7174195 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 8548836 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 9020398 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| 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 | The policy is in the Family Handbook on the schools website. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | Per pupil funding and federal grant funding is received through the Colorado Department of Education. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Part I, Line 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Copies of the Form 990 will be reviewed by the Business Administrator, Principal and each Board Member. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Financial information for the organization can be obtained through the schools website and by contacting the school. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The finance comittee oversees audit services and selection of independent auditors. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990 Part XII, Line 2c: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | Liberty Tree Academy |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 831398964 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | CO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct | 0 | 1.00000 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | Lease Equipment and property to Liberty Tree Academy |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | Liberty Tree Academy Building Corporation |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt | 0 | 14537626 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt | 0 | 1374641 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | 8579 Eastonville Road |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | Falcon |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 80831 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 1270013 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | Fair Market Value |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | Liberty Tree Academy Building Corporation |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | K |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.