Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Liberty Academy Foundation Inc
EIN 83-3169015 • 501(c)3 • Miami, FL
Profile
Liberty academy foundation provides high quality instruction to elementary school childrenkindergarten to fifth grade. We have approximately 120 children enrolled from one of the mostunderserved communities in miami, liberty city. We employ 14 full time staff that are teachers andteacher's aides from the community as well as administrative staff. Liberty academy is an awardwinning program and is highly regarded in the community.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.30x
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
77th percentile
Higher net margin than 77% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$684,994
No earlier filing loaded for comparison.
Liabilities
$205,424
No earlier filing loaded for comparison.
Net Assets
$479,570
No earlier filing loaded for comparison.
Revenue
$1,065,055
No earlier filing loaded for comparison.
Expenses
$801,026
No earlier filing loaded for comparison.
Net Income
$264,029
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $684,994
- Liabilities
- $205,424
- Net assets
- $479,570
- Revenue
- $1,065,055
- Expenses
- $801,026
- Net income
- $264,029
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 3, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $1,065,055
Mission and Program Overview
Mission
Liberty academy foundation provides high quality instruction to elementary school childrenkindergarten to fifth grade. We have approximately 120 children enrolled from one of the mostunderserved communities in miami, liberty city. We employ 14 full time staff that are teachers andteacher's aides from the community as well as administrative staff. Liberty academy is an awardwinning program and is highly regarded in the community.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $64,116 | $129,156 | ▲ $65,040 |
| Total Assets | $217,879 | $684,994 | ▲ $467,115 |
| Other Assets Total | $153,763 | $555,838 | ▲ $402,075 |
| Liabilities | |||
| Other Liabilities | $2,885 | $205,424 | ▲ $202,539 |
| Total Liabilities | $2,885 | $205,424 | ▲ $202,539 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $214,994 | $479,570 | ▲ $264,576 |
| Total Net Assets Fund Balance | $214,994 | $479,570 | ▲ $264,576 |
| Total Liabilities and Net Assets / Fund Balance | $217,879 | $684,994 | ▲ $467,115 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $118,900 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Maurice Brazier | Chairman | FT | $50,080 | $50,080 |
| Sarah Brazier | President | FT | $25,400 | $25,400 |
| Deborah Davis | Vice Preside | FT | $980 | $980 |
Board Members and Trustees
| Name | Title |
|---|---|
| Monique Brazier | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,065,055
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $1,065,055
- Change in Net Assets
- $264,029
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $617,446 |
| Other Expenses | $183,580 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $477,291 | $53,032 | - | $530,323 |
| Current Officers, Directors, Trustees, and Key Employees | $68,814 | $7,646 | - | $76,460 |
| Insurance | $25,986 | $2,887 | - | $28,873 |
| All Other Expenses | $13,551 | $1,506 | - | $15,057 |
| Fees for Services Other | $8,097 | $900 | - | $8,997 |
| Other Expenses | $7,913 | $879 | - | $8,792 |
| Fees for Services Accounting | $7,128 | $792 | - | $7,920 |
| Other Employee Benefits | $5,611 | $623 | - | $6,234 |
| Payroll Taxes | $3,986 | $443 | - | $4,429 |
| Advertising | $3,287 | $365 | - | $3,652 |
| Office Expenses | $2,760 | $307 | - | $3,067 |
| Travel | $2,122 | $236 | - | $2,358 |
| Occupancy | $767 | $85 | - | $852 |
| Total Functional Expenses | $720,924 | $80,102 | $0 | $801,026 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Due to Liberty Academy | $205,424 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 2
“Maurice brazier sarah brazier chairman president husband and wife monique brazier maurice and sarah brazier vp chair/presid daughter”
Form 990, Page 6, Part VI, Line 11B
“The prepared form 990 is reviewed and approved by the governing body before the return is filed with the irs.”
Form 990, Page 6, Part VI, Line 19
“UPON REQUEST”
Filing and Contact Details
Filer
- Filer Name
- Liberty Academy Foundation Inc
- EIN
- 83-3169015
- Address
- 7750 NW 12TH AVENUE, MIAMI, FL 33150
Signing Officer
- Name
- Sarah Brazier
- Title
- President
- Signed
- 2025-11-03
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Sarah Brazier
- Formed
- 2019
- Legal Domicile
- Fl
- Voting Board Members
- 4
- Independent Board Members
- 4
- Employees
- 31
Preparer
- Firm
- Gutierrez Madariaga CPA Pa
- Address
- 2525 PONCE DE LEON BLVD SUITE 300, CORAL GABLES, FL 33134
- Preparer
- John-paul Madariaga
- Phone
- 3057781899
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“Liberty academy foundation provides high quality instruction to elementary school childrenkindergarten to fifth grade. We have approximately 120 children enrolled from one of the mostunderserved communities in miami, liberty city. We employ 14 full time staff that are teachers andteacher's aides from the community as well as administrative staff. Liberty academy is an awardwinning program and is highly regarded in the community.”
Form 990, Page 2, Part III, Line 4A
“Liberty academy is one of the highest performing elementary school programs serving students and families in and around the historically underserved community of liberty city section of miami-dade county. As a direct result of the academic outcomes of our students, the demand for our educational services has been significant. To address the high demand for our educational services, in 2022, liberty academy began the expensive and lengthy process of constructing a new addition to our existing facility. Prior to the 2024/25 school year, we were informed that we would need to obtain a change of use to be able to accept step-up for students scholarships. Based on our approval to obtain a change in use upon completion of our addition and a statement from fire that our existing facility did not pose any safety hazards, a waiver was granted for liberty academy to provide services for the 2024/25 school year. After getting our building permit in 2024, the financial institution that agreed to finance the construction delayed moving forward until their underwriter could verify that step-up payments would be made quarterly. The delay in our financial institution's commitment to finance the deal made completion of the addition before the 2025/26 school year extremely unlikely. Despite investing over 100,000 and almost three years into the expansion, liberty academy decided to go in a different direction in december 2024. Because the cost of housing is very expensive in miami-dade county, liberty academy made the decision to renovate the property that would have been demolished to accommodate the expansion to provide significantly discounted housing for four staff members and their immediate families.”
Raw XML Appendix343 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/Desc | 0 | LIBERTY ACADEMY IS ONE OF THE HIGHEST PERFORMING ELEMENTARY SCHOOL PROGRAMS SERVING STUDENTS AND FAMILIES IN AND AROUND THE HISTORICALLY UNDERSERVED COMMUNITY OF LIBERTY CITY SECTION OF MIAMI-DADE COUNTY. AS A DIRECT RESULT OF THE ACADEMIC OUTCOMES OF OUR STUDENTS, THE DEMAND FOR OUR EDUCATIONAL SERVICES HAS BEEN SIGNIFICANT. TO ADDRESS THE HIGH DEMAND FOR OUR EDUCATIONAL SERVICES, IN 2022, LIBERTY ACADEMY BEGAN THE EXPENSIVE AND LENGTHY PROCESS OF CONSTRUCTING A NEW ADDITION TO OUR EXISTING FACILITY. PRIOR TO THE 2024/25 SCHOOL YEAR, WE WERE INFORMED THAT WE WOULD NEED TO OBTAIN A CHANGE OF USE TO BE ABLE TO ACCEPT STEP-UP FOR STUDENTS SCHOLARSHIPS. BASED ON OUR APPROVAL TO OBTAIN A CHANGE IN USE UPON COMPLETION OF OUR ADDITION AND A STATEMENT FROM FIRE THAT OUR EXISTING FACILITY DID NOT POSE ANY SAFETY HAZARDS, A WAIVER WAS GRANTED FOR LIBERTY ACADEMY TO PROVIDE SERVICES FOR THE 2024/25 SCHOOL YEAR. AFTER GETTING OUR BUILDING PERMIT IN 2024, THE FINANCIAL INSTITUTION THAT AGREED TO FINANCE THE CONSTRUCTION DELAYED MOVING FORWARD UNTIL THEIR UNDERWRITER COULD VERIFY THAT STEP-UP PAYMENTS WOULD BE MADE QUARTERLY. THE DELAY IN OUR FINANCIAL INSTITUTION'S COMMITMENT TO FINANCE THE DEAL MADE COMPLETION OF THE ADDITION BEFORE THE 2025/26 SCHOOL YEAR EXTREMELY UNLIKELY. DESPITE INVESTING OVER 100,000 AND ALMOST THREE YEARS INTO THE EXPANSION, LIBERTY ACADEMY DECIDED TO GO IN A DIFFERENT DIRECTION IN DECEMBER 2024. BECAUSE THE COST OF HOUSING IS VERY EXPENSIVE IN MIAMI-DADE COUNTY, LIBERTY ACADEMY MADE THE DECISION TO RENOVATE THE PROPERTY THAT WOULD HAVE BEEN DEMOLISHED TO ACCOMMODATE THE EXPANSION TO PROVIDE SIGNIFICANTLY DISCOUNTED HOUSING FOR FOUR STAFF MEMBERS AND THEIR IMMEDIATE FAMILIES. |
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| IRS990/ElectionOfBoardMembersInd | 0 | false |
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| IRS990/ExpenseAmt | 0 | 720924 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
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| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
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| IRS990/MissionDesc | 0 | LIBERTY ACADEMY FOUNDATION PROVIDES HIGH QUALITY INSTRUCTION TO ELEMENTARY SCHOOL CHILDRENKINDERGARTEN TO FIFTH GRADE. WE HAVE APPROXIMATELY 120 CHILDREN ENROLLED FROM ONE OF THE MOSTUNDERSERVED COMMUNITIES IN MIAMI, LIBERTY CITY. WE EMPLOY 14 FULL TIME STAFF THAT ARE TEACHERS ANDTEACHER'S AIDES FROM THE COMMUNITY AS WELL AS ADMINISTRATIVE STAFF. LIBERTY ACADEMY IS AN AWARDWINNING PROGRAM AND IS HIGHLY REGARDED IN THE COMMUNITY. |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4000 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM LIBERTY ACADEMY, INC. |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | DUE FROM LIBERTY ACADEMY AND DAYCARE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | DUE FROM LIBERTY ACADEMY LLC |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO LIBERTY ACADEMY |
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| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LIBERTY ACADEMY FOUNDATION PROVIDES HIGH QUALITY INSTRUCTION TO ELEMENTARY SCHOOL CHILDRENKINDERGARTEN TO FIFTH GRADE. WE HAVE APPROXIMATELY 120 CHILDREN ENROLLED FROM ONE OF THE MOSTUNDERSERVED COMMUNITIES IN MIAMI, LIBERTY CITY. WE EMPLOY 14 FULL TIME STAFF THAT ARE TEACHERS ANDTEACHER'S AIDES FROM THE COMMUNITY AS WELL AS ADMINISTRATIVE STAFF. LIBERTY ACADEMY IS AN AWARDWINNING PROGRAM AND IS HIGHLY REGARDED IN THE COMMUNITY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | LIBERTY ACADEMY IS ONE OF THE HIGHEST PERFORMING ELEMENTARY SCHOOL PROGRAMS SERVING STUDENTS AND FAMILIES IN AND AROUND THE HISTORICALLY UNDERSERVED COMMUNITY OF LIBERTY CITY SECTION OF MIAMI-DADE COUNTY. AS A DIRECT RESULT OF THE ACADEMIC OUTCOMES OF OUR STUDENTS, THE DEMAND FOR OUR EDUCATIONAL SERVICES HAS BEEN SIGNIFICANT. TO ADDRESS THE HIGH DEMAND FOR OUR EDUCATIONAL SERVICES, IN 2022, LIBERTY ACADEMY BEGAN THE EXPENSIVE AND LENGTHY PROCESS OF CONSTRUCTING A NEW ADDITION TO OUR EXISTING FACILITY. PRIOR TO THE 2024/25 SCHOOL YEAR, WE WERE INFORMED THAT WE WOULD NEED TO OBTAIN A CHANGE OF USE TO BE ABLE TO ACCEPT STEP-UP FOR STUDENTS SCHOLARSHIPS. BASED ON OUR APPROVAL TO OBTAIN A CHANGE IN USE UPON COMPLETION OF OUR ADDITION AND A STATEMENT FROM FIRE THAT OUR EXISTING FACILITY DID NOT POSE ANY SAFETY HAZARDS, A WAIVER WAS GRANTED FOR LIBERTY ACADEMY TO PROVIDE SERVICES FOR THE 2024/25 SCHOOL YEAR. AFTER GETTING OUR BUILDING PERMIT IN 2024, THE FINANCIAL INSTITUTION THAT AGREED TO FINANCE THE CONSTRUCTION DELAYED MOVING FORWARD UNTIL THEIR UNDERWRITER COULD VERIFY THAT STEP-UP PAYMENTS WOULD BE MADE QUARTERLY. THE DELAY IN OUR FINANCIAL INSTITUTION'S COMMITMENT TO FINANCE THE DEAL MADE COMPLETION OF THE ADDITION BEFORE THE 2025/26 SCHOOL YEAR EXTREMELY UNLIKELY. DESPITE INVESTING OVER 100,000 AND ALMOST THREE YEARS INTO THE EXPANSION, LIBERTY ACADEMY DECIDED TO GO IN A DIFFERENT DIRECTION IN DECEMBER 2024. BECAUSE THE COST OF HOUSING IS VERY EXPENSIVE IN MIAMI-DADE COUNTY, LIBERTY ACADEMY MADE THE DECISION TO RENOVATE THE PROPERTY THAT WOULD HAVE BEEN DEMOLISHED TO ACCOMMODATE THE EXPANSION TO PROVIDE SIGNIFICANTLY DISCOUNTED HOUSING FOR FOUR STAFF MEMBERS AND THEIR IMMEDIATE FAMILIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MAURICE BRAZIER SARAH BRAZIER CHAIRMAN PRESIDENT HUSBAND AND WIFE MONIQUE BRAZIER MAURICE AND SARAH BRAZIER VP CHAIR/PRESID DAUGHTER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SARAH BRAZIER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-03 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIBE |
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| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7750 NW 12TH AVENUE |
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| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 33150 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 943458074 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GUTIERREZ MADARIAGA CPA PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2525 PONCE DE LEON BLVD SUITE 300 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CORAL GABLES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 33134 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3057781899 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOHN-PAUL MADARIAGA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-11T09:38:41-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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