Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
990 • Fiscal year 2022 • EIN 84-1404585
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Liabilities / Revenue
83rd percentile
Higher debt load relative to revenue than 83% of similar nonprofits.
Net Margin
77th percentile
Higher net margin than 77% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 1.3% of source-year revenue.
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.
Assets
$12,052,386
No earlier filing loaded for comparison.
Net Assets
-$5,848,922
No earlier filing loaded for comparison.
Liabilities
$17,901,308
No earlier filing loaded for comparison.
Revenue
$14,074,007
No earlier filing loaded for comparison.
Expenses
$10,311,528
No earlier filing loaded for comparison.
Net Income
$3,762,479
No earlier filing loaded for comparison.
See Schedule O
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $2,626,952 | $3,799,863 | ▲ $1,172,911 |
| Savings and Temporary Cash Investments | $3,139,176 | $3,147,024 | ▲ $7,848 |
| Land, Buildings, and Equipment, Net | $1,073,186 | $1,737,192 | ▲ $664,006 |
| Accounts Receivable | $832,838 | $236,039 | ▼ $596,799 |
| Prepaid Expenses and Deferred Charges | $33,553 | $27,825 | ▼ $5,728 |
| Total Assets | $14,231,343 | $12,052,386 | ▼ $2,178,957 |
| Other Assets Total | $6,525,638 | $3,104,443 | ▼ $3,421,195 |
| Liabilities | |||
| Other Liabilities | $23,131,969 | $17,266,587 | ▼ $5,865,382 |
| Accounts Payable and Accrued Expenses | $597,770 | $582,309 | ▼ $15,461 |
| Deferred Revenue | $113,005 | - | - |
| Mortgage Notes Payable Secured by Investment Property | - | $52,412 | - |
| Total Liabilities | $23,842,744 | $17,901,308 | ▼ $5,941,436 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | - | $395,000 | - |
| Net Assets Without Donor Restrictions | $-9,611,401 | $-6,243,922 | ▲ $3,367,479 |
| Total Net Assets Fund Balance | $-9,611,401 | $-5,848,922 | ▲ $3,762,479 |
| Total Liabilities and Net Assets / Fund Balance | $14,231,343 | $12,052,386 | ▼ $2,178,957 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $1,386,566 | $596,799 | $1,983,365 |
| Leasehold Improvements | $303,763 | $558,851 | $862,614 |
| Other Land Buildings | $46,863 | - | $46,863 |
| Other Assets Org | $3,104,443 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Bob Schaffer | Headmaster | FT | $149,600 | $34,475 | $184,075 |
| Torgun Lovely | Principal | FT | $130,113 | $25,227 | $155,340 |
| Casey Churchill | Principal | FT | $124,216 | $26,710 | $150,926 |
| Richard Wrona | Chief Operating Officer | FT | $119,450 | $25,017 | $144,467 |
| Sandy Stoltzfus | Principal | FT | $102,174 | $19,980 | $122,154 |
| Name | Title |
|---|---|
| Tricia Diehl | President |
| Cindy Skalicky | Director |
| Elizabeth Barber | Director |
| Mark Dollar | Director |
| Mindy Story | Director |
| Patrick Albright | Director |
| Todd Arndorfer | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $6,620,362 |
| Other Expenses | $3,691,166 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $6,118,058 | $679,784 | - | $6,797,842 |
| Occupancy | $882,957 | $155,816 | - | $1,038,773 |
| Other Employee Benefits | $429,777 | $51,545 | - | $481,322 |
| Current Officers, Directors, Trustees, and Key Employees | $252,969 | $84,323 | - | $337,292 |
| All Other Expenses | $216,425 | $32,020 | - | $248,445 |
| Depreciation Depletion | - | $175,261 | - | $175,261 |
| Insurance | $135,311 | $23,878 | - | $159,189 |
| Payroll Taxes | $133,090 | $15,962 | - | $149,052 |
| Other Expenses | $88,169 | $15,559 | - | $103,728 |
| Travel | $46,246 | $8,161 | - | $54,407 |
| Fees for Services Accounting | - | $50,663 | - | $50,663 |
| Fees for Services Other | - | $30,784 | - | $30,784 |
| Fees for Services Legal | - | $12,850 | - | $12,850 |
| Office Expenses | $5,425 | $957 | - | $6,382 |
| Interest | $3,511 | $620 | - | $4,131 |
| Pension Plan Contributions | $-1,022,511 | $-122,635 | - | $-1,145,146 |
| Total Functional Expenses | $8,913,126 | $1,398,402 | $0 | $10,311,528 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $11,681,270 |
| Expenses per Audited Statements | $10,311,528 |
| Total Expenses per Form 990 | $10,311,528 |
| Expenses Not Reported on Form 990 | $1,369,742 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Pension Liabilities | $11,255,585 |
| Deferred Inflows of Resources | $5,466,514 |
| Net OPEB Liability | $544,488 |
“Form 990 is presented to the Board prior to submission.”
“Liberty Common School makes it governing documents and conflict of interest policy available to the public upon request. The financial statements are available on the Liberty Common School's website at the following address. http://www.libertycommon.org”
“The mission of Liberty is to provide excellence and fairness in education for school children through a common foundation by successfully teaching a contextual body of organized knowledge, the skills of learning including higher order thinking, and the values of a democratic society. Liberty recognizes the value of inclusiveness, or providing access to a broad cross-section of the community, so that students from all backgrounds can benefit from Liberty's educational offering. Liberty acknowledges the leadership of teachers in the classroom, and recognizes the responsibility of each student for his/her academic effort.”
“The mission of Liberty is to provide excellence and fairness in education for school children through a common foundation by successfully teaching a contextual body of organized knowledge, the skills of learning including higher order thinking, and the values of a democratic society. Liberty recognizes the value of inclusiveness, or providing access to a broad cross-section of the community, so that students from all backgrounds can benefit from Liberty's educational offering. Liberty acknowledges the leadership of teachers in the classroom, and recognizes the responsibility of each student for his/her academic effort.”
“The board of education is responsible for oversight of the audit and selection of independent accountants.”
“Building Corporation rental income 1,291,976. Building Corporation Investment income 802.”
“Building Corporation Transfers 250,000.”
“Building Corporation purchased services 10,667. Building Corporation interest expense 816,918. Building corporation depreciation expense 542,157.”
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 | 597770 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 582309 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 832838 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 236039 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | See Schedule O |
| IRS990/AllOtherContributionsAmt | 0 | 627789 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 32020 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 216425 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 248445 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | The Organization |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9704829800 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1725 Sharp Point Drive |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Fort Collins |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 80525 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 2626952 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 3799863 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 84323 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 252969 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 337292 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1511150 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 7848 |
| IRS990/CYOtherExpensesAmt | 0 | 3691166 |
| IRS990/CYOtherRevenueAmt | 0 | 284927 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 12270082 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 3762479 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 6620362 |
| IRS990/CYTotalExpensesAmt | 0 | 10311528 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 14074007 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 113005 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 175261 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 175261 |
| IRS990/Desc | 0 | To provide education to 1,150 students from K to 12 in fiscal year 2021-2022. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 395000 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 228 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 8913126 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 50663 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 50663 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 12850 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 12850 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 30784 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 30784 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| 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/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 34475 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 25017 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 25227 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 26710 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 19980 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Tricia Diehl |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Elizabeth Barber |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Todd Arndorfer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Cindy Skalicky |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Mark Dollar |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Mindy Story |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Patrick Albright |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Bob Schaffer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Richard Wrona |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Torgun Lovely |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Casey Churchill |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Sandy Stoltzfus |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 149600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 119450 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 130113 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 124216 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 102174 |
| 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/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Headmaster |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Chief Operating Officer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Principal |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Principal |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Principal |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1997 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 883361 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 14074007 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InitialReturnInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 23878 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 135311 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 159189 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 620 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 3511 |
| IRS990/InterestGrp/TotalAmt | 0 | 4131 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 7848 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 7848 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 21 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1155650 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1073186 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1737192 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2892842 |
| 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 | See Schedule O |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 52412 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -9611401 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -5848922 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -9611401 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | -6243922 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 155816 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 882957 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1038773 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 957 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5425 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6382 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 6525638 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3104443 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 51545 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 429777 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 481322 |
| IRS990/OtherExpensesGrp/Desc | 0 | Purchased Services |
| IRS990/OtherExpensesGrp/Desc | 1 | Instructional Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | Non-Capital Equipment |
| IRS990/OtherExpensesGrp/Desc | 3 | Utilities |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 128759 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 54095 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 15559 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 729632 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 587526 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 306541 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 88169 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 858391 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 587526 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 360636 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 103728 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 23131969 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 17266587 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611110 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 611110 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Transfers |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Miscellaneous Revenue |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 250000 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 34927 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 250000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 34927 |
| IRS990/OtherRevenueTotalAmt | 0 | 284927 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 679784 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 6118058 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 6797842 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 15962 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 133090 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 149052 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | -122635 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | -1022511 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | -1145146 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 33553 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 27825 |
| IRS990/PrincipalOfficerNm | 0 | Tricia Diehl |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| 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 | Pupil Activities |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9666290 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2281443 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 322349 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 9666290 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2281443 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 322349 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 3762479 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 12555009 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3139176 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3147024 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1386566 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 596799 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1983365 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1369742 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 10311528 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 303763 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 558851 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 862614 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 3104443 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Deferred Outflows of Resources |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 1369742 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 46863 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 46863 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 5466514 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 544488 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 11255585 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Deferred Inflows of Resources |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Net OPEB Liability |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Net Pension Liabilities |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 1292778 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 250000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1292778 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 250000 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 13824007 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Building Corporation rental income 1,291,976. Building Corporation Investment income 802. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Building Corporation Transfers 250,000. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Building Corporation purchased services 10,667. Building Corporation interest expense 816,918. Building corporation depreciation expense 542,157. |
| 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 | 1737192 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 3104443 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 10311528 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 17266587 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 14074007 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 15116785 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 11681270 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 0 |
| 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 nondiscriminatory policy is included on the organization's website, in the contracts and in the family handbook. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Part I, Line 3 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The mission of Liberty is to provide excellence and fairness in education for school children through a common foundation by successfully teaching a contextual body of organized knowledge, the skills of learning including higher order thinking, and the values of a democratic society. Liberty recognizes the value of inclusiveness, or providing access to a broad cross-section of the community, so that students from all backgrounds can benefit from Liberty's educational offering. Liberty acknowledges the leadership of teachers in the classroom, and recognizes the responsibility of each student for his/her academic effort. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The mission of Liberty is to provide excellence and fairness in education for school children through a common foundation by successfully teaching a contextual body of organized knowledge, the skills of learning including higher order thinking, and the values of a democratic society. Liberty recognizes the value of inclusiveness, or providing access to a broad cross-section of the community, so that students from all backgrounds can benefit from Liberty's educational offering. Liberty acknowledges the leadership of teachers in the classroom, and recognizes the responsibility of each student for his/her academic effort. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Form 990 is presented to the Board prior to submission. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Liberty Common School makes it governing documents and conflict of interest policy available to the public upon request. The financial statements are available on the Liberty Common School's website at the following address. http://www.libertycommon.org |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The board of education is responsible for oversight of the audit and selection of independent accountants. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part I, Line 1, Description of Organization Mission: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part III, LIne 1, Description of Organization Mission: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | 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 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | Liberty Common School |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2024Detailed filing. Detailed filing data is available for this year. | $20.0 | $26.9 | $6.87 | $20.9 | $20.8 | $0.15 |
| 2023Detailed filing. Detailed filing data is available for this year. | $14.3 | $21.2 | $6.86 | $17.6 | $18.3 | $0.76 |
| 2022Detailed filing. Detailed filing data is available for this year. | $12.1 | $17.9 | $5.85 | $14.1 | $10.3 | $3.76 |