Civic Intelligence

Liberation Political Action Committee

990 • Fiscal year 2022 • EIN 82-3618932

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 12, 2023

3525 S Mlk Jr Suite BLansing, MI 48910

(517) 410-1014

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)4 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)4 • <$500k nonprofits • Source year 2022

Net Margin

36th percentile

-2.4%

Higher net margin than 36% of similar nonprofits.

2022 filings • 501(c)4 • <$500k nonprofits • Source year 2022

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

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

2022 filings • 501(c)4 • <$500k nonprofits • Source year 2022

Asset Growth

98th percentile

212%

Faster asset growth than 98% of similar nonprofits.

2022 filings • 501(c)4 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

90th percentile

148%

Faster revenue growth than 90% of similar nonprofits.

2022 filings • 501(c)4 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$91,940

Up $62,426 (+212%) from 2021

Net Assets

Up

$91,940

Up $62,426 (+212%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$83,741

Up $49,941 (+148%) from 2021

Expenses

Down

$85,779

Down $28,172 (-25%) from 2021

Net Income

Up

-$2,038

Up $78,113 (+97%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100K$50K$0Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $29,514Liabilities 2021: $0Net Assets 2021: $29,5142021Assets 2022: $91,940Liabilities 2022: $0Net Assets 2022: $91,9402022Assets 2023: $61,476Liabilities 2023: $0Net Assets 2023: $61,4762023Assets 2024: $5,124Liabilities 2024: $0Net Assets 2024: $5,1242024

Highlighted filing

2022

Assets$91,940
Liabilities$0
Net Assets$91,940

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2020: $199,000Expenses 2020: $199,000Net Income 2020: $02020Revenue 2021: $33,800Expenses 2021: $113,951Net Income 2021: -$80,1512021Revenue 2022: $83,741Expenses 2022: $85,779Net Income 2022: -$2,0382022Revenue 2023: $1,304Expenses 2023: $31,768Net Income 2023: -$30,4642023Revenue 2024: $15,235Expenses 2024: $82,343Net Income 2024: -$67,1082024

Highlighted filing

2022

Revenue$83,741
Expenses$85,779
Net Income-$2,038
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 12, 2023
Return Version
2022v5.0
Gross Receipts
$83,741
Mission and Program Overview

Mission

Bringing together policy transformation and organizing for black liberation. Build campaigns and encourage aspiring elected officials.

Black political power for justice and peace.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$29,514$91,940▲ $62,426
Total Assets$29,514$91,940▲ $62,426
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$29,514$91,940▲ $62,426
Total Net Assets Fund Balance$29,514$91,940▲ $62,426
Total Liabilities and Net Assets / Fund Balance$29,514$91,940▲ $62,426
Compensation and Service Providers

Board Members and Trustees

NameTitle
Angela WatersPresident
Karrington KelDirector
Sarah GettelDirector
Sean HollandDirector
Karen WeaverSecretary
Pamela PughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$83,741
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-2,038
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$58,251
Salaries, Compensation, and Employee Benefits$27,528
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$27,498--$27,498
Advertising$23,411--$23,411
Office Expenses$21,576--$21,576
Fees for Services Accounting$13,159--$13,159
Royalties$105--$105
Payroll Taxes$30--$30
Total Functional Expenses$85,779$0$0$85,779
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Filing and Contact Details

Filer

Filer Name
Liberation Political Action Ce
EIN
82-3618932
Address
3525 S MLK JR SUITE B, LANSING, MI 48910

Signing Officer

Name
Angela Waters-austin
Title
President & CEO
Phone
5174101014
Signed
2023-06-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angela Waters-austin
Voting Board Members
6
Independent Board Members
0
Employees
0

Preparer

Firm
C L Moore & Associates
Address
530 S PINE STREET, LANSING, MI 48933
Preparer
Charles L Moore
Phone
5173717876
Supplemental Narrative

Additional Explanations

Part XI

All funds received were primary purpose. No funds were restricted.

Raw XML Appendix259 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0BLACK POLITICAL POWER FOR JUSTICE AND PEACE.
IRS990/AdvertisingGrp/ProgramServicesAmt023411
IRS990/AdvertisingGrp/TotalAmt023411
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0ANGELA WATERS-AUSTIN
IRS990/BooksInCareOfDetail/PhoneNum05174101014
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03525 S MLK JR
IRS990/BooksInCareOfDetail/USAddress/CityNm0LANSING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048910
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt029514
IRS990/CashNonInterestBearingGrp/EOYAmt091940
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt027498
IRS990/CompDisqualPersonsGrp/TotalAmt027498
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt083741
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt058251
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-2038
IRS990/CYSalariesCompEmpBnftPaidAmt027528
IRS990/CYTotalExpensesAmt085779
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt083741
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0BLACK POLITIACL POWER FOR JUSTICE AND PEACE.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt029514
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt091940
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt085779
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt013159
IRS990/FeesForServicesAccountingGrp/TotalAmt013159
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt53
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ANGELA WATERS
IRS990/Form990PartVIISectionAGrp/PersonNm1PAMELA PUGH
IRS990/Form990PartVIISectionAGrp/PersonNm2KAREN WEAVER
IRS990/Form990PartVIISectionAGrp/PersonNm3SEAN HOLLAND
IRS990/Form990PartVIISectionAGrp/PersonNm4SARAH GETTEL
IRS990/Form990PartVIISectionAGrp/PersonNm5KARRINGTON KEL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt083741
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt083741
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0BRINGING TOGETHER POLICY TRANSFORMATION AND ORGANIZING FOR BLACK LIBERATION. BUILD CAMPAIGNS AND ENCOURAGE ASPIRING ELECTED OFFICIALS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt029514
IRS990/NetAssetsOrFundBalancesEOYAmt091940
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ProgramServicesAmt021576
IRS990/OfficeExpensesGrp/TotalAmt021576
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt030
IRS990/PayrollTaxesGrp/TotalAmt030
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ANGELA WATERS-AUSTIN
IRS990/ProfessionalFundraisingInd0true
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt033800
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt070212
IRS990/PYRevenuesLessExpensesAmt0-80151
IRS990/PYSalariesCompEmpBnftPaidAmt043739
IRS990/PYTotalExpensesAmt0113951
IRS990/PYTotalRevenueAmt033800
IRS990/ReconcilationRevenueExpnssAmt0-2038
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt083741
IRS990/RoyaltiesGrp/ProgramServicesAmt0105
IRS990/RoyaltiesGrp/TotalAmt0105
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL FUNDS RECEIVED WERE PRIMARY PURPOSE. NO FUNDS WERE RESTRICTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt029514
IRS990/TotalAssetsEOYAmt091940
IRS990/TotalAssetsGrp/BOYAmt029514
IRS990/TotalAssetsGrp/EOYAmt091940
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt083741
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt085779
IRS990/TotalFunctionalExpensesGrp/TotalAmt085779
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt029514
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt091940
IRS990/TotalProgramServiceExpensesAmt085779
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt083741
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt029514
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt091940
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt03525 S MLK JR SUITE B
IRS990/USAddress/CityNm0LANSING
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048910
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANGELA WATERS-AUSTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum05174101014
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-06-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERATION POLITICAL ACTION CE
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0823618932
ReturnHeader/Filer/USAddress/AddressLine1Txt03525 S MLK JR SUITE B
ReturnHeader/Filer/USAddress/CityNm0LANSING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048910
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383016622
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0C L MOORE & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0530 S PINE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LANSING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048933
ReturnHeader/PreparerPersonGrp/PhoneNum05173717876
ReturnHeader/PreparerPersonGrp/PreparationDt02023-06-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Charles L Moore
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-06-23T15:54:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ANGELA WATERS-
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0AUSTIN
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings