Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Liabilities / Revenue
87th percentile
Higher debt load relative to revenue than 87% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
34th percentile
Higher top officer pay than 34% of similar nonprofits.
Top officer pay equals 1.2% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Assets
Down$6,705,399
Down $70,789 (-1.0%) from 2024
Net Assets
Down-$905,195
Down $359,470 (-66%) from 2024
Liabilities
Up$7,610,594
Up $288,681 (+3.9%) from 2024
Revenue
Up$7,631,957
Up $457,762 (+6.4%) from 2024
Expenses
Up$7,991,427
Up $489,681 (+6.5%) from 2024
Net Income
Down-$359,470
Down $31,919 (-9.7%) from 2024
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 engaging learning environment.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $2,818,365 | $2,948,372 | ▲ $130,007 |
| Cash and Non-Interest-Bearing Accounts | $1,578,420 | $1,593,950 | ▲ $15,530 |
| Accounts Receivable | $3,612 | $172,207 | ▲ $168,595 |
| Land, Buildings, and Equipment, Net | $168,146 | $104,941 | ▼ $63,205 |
| Pledges and Grants Receivable | $22,545 | $29,833 | ▲ $7,288 |
| Prepaid Expenses and Deferred Charges | $32,774 | $5,308 | ▼ $27,466 |
| Total Assets | $6,776,188 | $6,705,399 | ▼ $70,789 |
| Other Assets Total | $2,152,326 | $1,850,788 | ▼ $301,538 |
| Liabilities | |||
| Other Liabilities | $6,998,423 | $7,204,681 | ▲ $206,258 |
| Accounts Payable and Accrued Expenses | $298,356 | $390,725 | ▲ $92,369 |
| Mortgage Notes Payable Secured by Investment Property | $25,134 | $15,188 | ▼ $9,946 |
| Total Liabilities | $7,321,913 | $7,610,594 | ▲ $288,681 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $212,000 | $244,774 | ▲ $32,774 |
| Net Assets Without Donor Restrictions | $-757,725 | $-1,149,969 | ▼ $392,244 |
| Total Net Assets Fund Balance | $-545,725 | $-905,195 | ▼ $359,470 |
| Total Liabilities and Net Assets / Fund Balance | $6,776,188 | $6,705,399 | ▼ $70,789 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $104,941 | $236,459 | $341,400 |
| Other Assets Org | $1,850,788 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Heather Summers | Interim Principal | FT | $66,342 | $25,605 | $91,947 |
| Pauline Eltagonde | Co-Interim Principal | FT | $36,920 | $12,576 | $49,496 |
| Name | Title |
|---|---|
| Tim Geitner | President |
| Jenni Hellend | Vice President |
| Andrew Stuckwisch | Board Member |
| Stephanie Russell | Board Member |
| Michael Johnson | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $4,967,506 |
| Other Expenses | $3,023,921 |
| Total Fundraising Expense | $24,231 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,678,818 | $472,733 | - | $3,151,551 |
| Occupancy | $1,162,316 | $205,115 | - | $1,367,431 |
| Pension Plan Contributions | $1,028,870 | $191,057 | - | $1,219,927 |
| Other Employee Benefits | $251,721 | $46,744 | - | $298,465 |
| All Other Expenses | $172,206 | $30,386 | $24,231 | $226,823 |
| Current Officers, Directors, Trustees, and Key Employees | $167,386 | $55,795 | - | $223,181 |
| Other Expenses | $140,670 | $24,824 | - | $165,494 |
| Fees for Services Other | - | $154,519 | - | $154,519 |
| Payroll Taxes | $62,733 | $11,649 | - | $74,382 |
| Office Expenses | $54,744 | $9,661 | - | $64,405 |
| Depreciation Depletion | $53,724 | $9,481 | - | $63,205 |
| Travel | $45,966 | $8,112 | - | $54,078 |
| Fees for Services Legal | - | $54,040 | - | $54,040 |
| Insurance | $24,275 | $4,284 | - | $28,559 |
| Advertising | $14,569 | $2,571 | - | $17,140 |
| Fees for Services Accounting | - | $11,550 | - | $11,550 |
| Interest | $1,068 | $189 | - | $1,257 |
| Total Functional Expenses | $6,588,211 | $1,378,985 | $24,231 | $7,991,427 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $9,547,609 |
| Expenses per Audited Statements | $7,991,427 |
| Total Expenses per Form 990 | $7,991,427 |
| Expenses Not Reported on Form 990 | $1,556,182 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $60,135 |
| Fundraising Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Boosterthon | $37,100 | - | $16,598 | - |
| Holiday Shop | $7,779 | - | $7,616 | - |
| Total Events | $80,493 | - | $60,135 | $-60,135 |
| Liability | Amount |
|---|---|
| Net Pension Liabilities | $6,978,995 |
| Net OPEB Liability | $123,827 |
| Deferred Inflows of Resources | $101,859 |
“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 school's website and by contacting the school.”
“The finance committee oversees audit services and the selection of independent auditors.”
“Building Corporation - Investment Income 23,298. Building Corporation - Rental Income 1,345,508. Schedule G Special Event Expenses 60,135.”
“Transfers from Building Corporation 22,119.”
“Building Corporation - Interest 1,095,815. Building Corporation - Depreciation/Amortization 335,953. Building Corporation - Insurance 56,556. Building Corporation - Dues and Fees 7,723. Schedule G Special Event Expenses 60,135.”
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 | 298356 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 390725 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 3612 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 172207 |
| 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 engaging learning environment. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 2571 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 14569 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 17140 |
| IRS990/AllOtherContributionsAmt | 0 | 53359 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 24231 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 30386 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 172206 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 226823 |
| 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 | 1578420 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1593950 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 55795 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 167386 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 223181 |
| 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/ContriRptFundraisingEventAmt | 0 | 80493 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 648388 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 129907 |
| IRS990/CYOtherExpensesAmt | 0 | 3023921 |
| IRS990/CYOtherRevenueAmt | 0 | -38016 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6891678 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -359470 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 4967506 |
| IRS990/CYTotalExpensesAmt | 0 | 7991427 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 24231 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 7631957 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 9481 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 53724 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 63205 |
| 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 | 244774 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 128 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 6588211 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11550 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11550 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 54040 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 54040 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 154519 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 154519 |
| 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 | 40.00 |
| 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/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 | 25605 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 12576 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Michael Johnson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Andrew Stuckwisch |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Tim Geitner |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Jenni Hellend |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Stephanie Russell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Heather Summers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Pauline Eltagonde |
| 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 | 66342 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 36920 |
| 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 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Interim Principal |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Co-Interim 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 | 1 |
| IRS990/FundraisingAmt | 0 | 80493 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 60135 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 514536 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 7692092 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4284 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 24275 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 28559 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 189 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 1068 |
| IRS990/InterestGrp/TotalAmt | 0 | 1257 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 129907 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 129907 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 17 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 236459 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 168146 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 104941 |
| 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 | 25134 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 15188 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -545725 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -905195 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -60135 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -60135 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -757725 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -1149969 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 205115 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1162316 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1367431 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 9661 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 54744 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 64405 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2152326 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1850788 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 46744 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 251721 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 298465 |
| IRS990/OtherExpensesGrp/Desc | 0 | Educational Services |
| IRS990/OtherExpensesGrp/Desc | 1 | Instructional Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | Purchased Services |
| IRS990/OtherExpensesGrp/Desc | 3 | Maintenance |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 56715 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 29560 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 24824 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 321383 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 240256 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 167506 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 140670 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 378098 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 240256 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 197066 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 165494 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 6998423 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 7204681 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Transfers |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 22119 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 22119 |
| IRS990/OtherRevenueTotalAmt | 0 | 22119 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 472733 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2678818 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 3151551 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 11649 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 62733 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 74382 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 191057 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 1028870 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 1219927 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 22545 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 29833 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 32774 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5308 |
| IRS990/PrincipalOfficerNm | 0 | Tim Geitner |
| IRS990/ProfessionalFundraisingInd | 0 | 1 |
| 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 | 6563849 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 285621 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 42208 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 6563849 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 285621 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 42208 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 501116 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 145095 |
| IRS990/PYOtherExpensesAmt | 0 | 2731163 |
| IRS990/PYOtherRevenueAmt | 0 | 508 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 6527476 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -327551 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 4770583 |
| IRS990/PYTotalExpensesAmt | 0 | 7501746 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 7174195 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -359470 |
| 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 | 6913797 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2818365 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2948372 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 104941 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 236459 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 341400 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1556182 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 7991427 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1850788 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Deferred Outflows of Resources |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 1556182 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 6978995 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 101859 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 123827 |
| 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 | 1428941 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 22119 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1428941 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 22119 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 7609838 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Building Corporation - Investment Income 23,298. Building Corporation - Rental Income 1,345,508. Schedule G Special Event Expenses 60,135. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Transfers from Building Corporation 22,119. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Building Corporation - Interest 1,095,815. Building Corporation - Depreciation/Amortization 335,953. Building Corporation - Insurance 56,556. Building Corporation - Dues and Fees 7,723. Schedule G Special Event Expenses 60,135. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 4b - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 104941 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1850788 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 7991427 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 7204681 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 7631957 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 9038779 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 9547609 |
| 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 school's 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 |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | 0 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt | 0 | In School Fundraiser |
| IRS990ScheduleG/FundraiserActivityInfoGrp/FundraiserControlOfFundsInd | 0 | 1 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/GrossReceiptsAmt | 0 | 37100 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/NetToOrganizationAmt | 0 | 20502 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt | 0 | Booster Enterprises Inc |
| IRS990ScheduleG/FundraiserActivityInfoGrp/RetainedByContractorAmt | 0 | 16598 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt | 0 | 5300 Triangle Pkwy Ste 100 |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm | 0 | Norcross |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/ZIPCd | 0 | 30092 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 80493 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 7779 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt | 0 | 37100 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt | 0 | 35614 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 60135 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Holiday Shop |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | Boosterthon |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 7779 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 37100 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt | 0 | 35614 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 80493 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -60135 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt | 0 | 35921 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 60135 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 7616 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 16598 |
| IRS990ScheduleG/TotalGrossReceiptsAmt | 0 | 37100 |
| IRS990ScheduleG/TotalNetToOrganizationAmt | 0 | 20502 |
| IRS990ScheduleG/TotalRetainedByContractorsAmt | 0 | 16598 |
| 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 school's website and by contacting the school. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The finance committee oversees audit services and the 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 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.