Civic Intelligence

Liberation Policy Action Cente

EIN 82-3618932 • 501(c)4 • Lansing, MI

Profile

Community education, public events, development of aspirational policy agenda, increasing civic engagement on issues impacting children and youth.

3525 S Mlk Jr Suite BLansing, MI 48910
Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

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

Liabilities / Revenue

60th percentile

0.00x

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

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

Net Margin

40th percentile

-2.4%

Higher net margin than 40% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

98th percentile

212%

Faster asset growth than 98% of similar nonprofits.

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

Revenue Growth

96th percentile

148%

Faster revenue growth than 96% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$5,124

Down $56,352 (-92%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$5,124

Down $56,352 (-92%) from 2023

Operations
Liabilities / Revenue60th percentileNet Margin40th percentile

Revenue

Up

$15,235

Up $13,931 (+1068%) from 2023

Expenses

Up

$82,343

Up $50,575 (+159%) from 2023

Net Income

Down

-$67,108

Down $36,644 (-120%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth98th percentile

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

$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

2024

Assets$5,124
Liabilities$0
Net Assets$5,124
Open 2024 Filing

Operations Trend

Revenue Growth96th percentile

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$15,235
Expenses$82,343
Net Income-$67,108
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,124
Liabilities
$0
Net assets
$5,124
Revenue
$15,235
Expenses
$82,343
Net income
-$67,108
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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.0
Gross Receipts
$15,235
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$61,476$5,124▼ $56,352
Total Assets$61,476$5,124▼ $56,352
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$61,476$5,124▼ $56,352
Total Net Assets Fund Balance$61,476$5,124▼ $56,352
Total Liabilities and Net Assets / Fund Balance$61,476$5,124▼ $56,352
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Angela WatersPresident
Karen WeaverSecretary
Pamela PughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,235
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-67,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$80,907
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$62,280--$62,280
Office Expenses$6,942--$6,942
Advertising$4,963--$4,963
Travel$2,120--$2,120
Benefits to Members$1,436--$1,436
Other Expenses$1,061--$1,061
Fees for Services Legal$874--$874
Payment Travel Entrtnmnt Publicly Ofcl$757--$757
Total Functional Expenses$82,343$0$0$82,343
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
Phone
5174101014
Address
3525 S MLK JR SUITE B, LANSING, MI 48910

Signing Officer

Name
Angela Waters-austin
Title
President & CEO
Phone
5174101014
Signed
2025-05-12
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 & Associates
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.”

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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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