Civic Intelligence

Liberation Political Action Committee

990 • Fiscal year 2023 • EIN 82-3618932

Jan 01, 2023 to Dec 31, 2023 • Filed on May 12, 2024

Organization Profilewww.liberationpac.org
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.

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

56th percentile

0.00x

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

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Net Margin

1st percentile

-2336%

Higher net margin than 1% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

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.

2023 filings • 501(c)4 • <$500k nonprofits • Source year 2023

Asset Growth

12th percentile

-33%

Faster asset growth than 12% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

3rd percentile

-98%

Faster revenue growth than 3% of similar nonprofits.

2023 filings • 501(c)4 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$61,476

Down $30,464 (-33%) from 2022

Net Assets

Down

$61,476

Down $30,464 (-33%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin1st percentile

Revenue

Down

$1,304

Down $82,437 (-98%) from 2022

Expenses

Down

$31,768

Down $54,011 (-63%) from 2022

Net Income

Down

-$30,464

Down $28,426 (-1395%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

2023

Assets$61,476
Liabilities$0
Net Assets$61,476
Open 2023 Filing

Operations Trend

Revenue Growth3rd percentile

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

2023

Revenue$1,304
Expenses$31,768
Net Income-$30,464
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 12, 2024
Return Version
2023v5.0
Gross Receipts
$1,304
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$91,940$61,476▼ $30,464
Total Assets$91,940$61,476▼ $30,464
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$91,940$61,476▼ $30,464
Total Net Assets Fund Balance$91,940$61,476▼ $30,464
Total Liabilities and Net Assets / Fund Balance$91,940$61,476▼ $30,464
Compensation and Service Providers
Top Officer Pay87th percentile

Board Members and Trustees

NameTitle
Angela WatersPresident
Karen WeaverSecretary
Pamela PughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,304
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-30,464
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,781
Salaries, Compensation, and Employee Benefits$10,987
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$11,956--$11,956
Comp Disqual Persons$10,987--$10,987
Fees for Services Accounting$7,664--$7,664
Advertising$1,105--$1,105
Other Expenses$56--$56
Total Functional Expenses$31,768$0$0$31,768
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
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 Policy Action Cente
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
2024-05-12
Discuss with paid preparer
No

Organization Details

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

Preparer

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

Additional Explanations

Part XI

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

Raw XML Appendix234 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.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt01304
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01304
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IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
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IRS990/IRPDocumentCnt00
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0BANK CHARGES
IRS990/OtherExpensesGrp/ProgramServicesAmt056
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-14T17:15:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$61,476
Liabilities
$0
Net assets
$61,476
Revenue
$1,304
Expenses
$31,768
Net income
-$30,464
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.15$0.82$0.67
2023Detailed filing. Detailed filing data is available for this year.$0.61$0.00$0.61$0.01$0.32$0.30
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.84$0.86$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.30$0.00$0.30$0.34$1.14$0.80
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.99$1.99$0.00