Civic Intelligence

Libertarians for Learning

990EZ • Fiscal year 2024 • EIN 86-3398922

Jan 01, 2024 to Dec 31, 2024 • Filed on Jun 27, 2025

Organization ProfileLibertariansforLearning.orgi
132 Keesler CircleBiloxi, MS 39530-3619

(228) 286-9492

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

3rd percentile

-100%

Faster asset growth than 3% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Flat

$0

Flat from 2023

Net Assets

Flat

$0

Flat from 2023

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $1,901 (-100%) from 2023

Expenses

-

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$0Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities-
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$2.0K$1.5K$1.0K$500$0Revenue 2023: $1,901Expenses 2023: $1,901Net Income 2023: $02023Revenue 2024: $02024

Highlighted filing

2024

Revenue$0
Expenses-
Net Income-
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 27, 2025
Return Version
2024v5.1
Gross Receipts
$0
Mission and Program Overview

Mission

Delivery of FREE education tools to children in the form of Great Big Workbook Giveaways, Scholarships to elementary through college learning and Lending Libraries

Program Services

DescriptionGrantsExpenses
Scholarships: for higher education Hillsdale College scholarship for "Active Duty, Veteran or Dependent $ 5,000 for 2024 Freedom Fest Foundation Student Scholarship $10,000$15,000$0
Great Big Workbook Giveaways. Over 500Pre-K through Grade 6 workbooks distributed to children in 2024 worth over $6,500$6,500$0
Lending Libraries: we build them, install them on private property in neighborhoods and maintain them with modern, new educational, non-fiction, ect. Each book book costs $750 to create, install and stock with books for loan.$4,500$0
Private tutoring for Special Needs students 2024$2,400$0
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy MiskoPresident FounderFT$0--
Filing and Contact Details

Filer

Filer Name
Libertarians for Learning
EIN
86-3398922
Phone
2282869492
Address
132 Keesler Circle, Biloxi, MS 39530-3619

Signing Officer

Name
Amy F Misko
Title
Founder
Phone
2282869492
Signed
2025-06-27
Supplemental Narrative

Additional Explanations

Part I Line 16

“Travel, conferences, meetings $3500 - 3500”

Raw XML Appendix91 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Amy Misko
IRS990EZ/BooksInCareOfDetail/PhoneNum02282869492
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0132 Keesler Circle
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Biloxi
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd039530
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt00
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt00
IRS990EZ/NetAssetsOrFundBalancesEOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Amy Misko
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President Founder
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Delivery of FREE education tools to children in the form of Great Big Workbook Giveaways, Scholarships to elementary through college learning and Lending Libraries
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Great Big Workbook Giveaways. Over 500Pre-K through Grade 6 workbooks distributed to children in 2024 worth over $6,500
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Lending Libraries: we build them, install them on private property in neighborhoods and maintain them with modern, new educational, non-fiction, ect. Each book book costs $750 to create, install and stock with books for loan.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2Scholarships: for higher education Hillsdale College scholarship for "Active Duty, Veteran or Dependent $ 5,000 for 2024 Freedom Fest Foundation Student Scholarship $10,000
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt3Private tutoring for Special Needs students 2024
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt06500
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt14500
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt215000
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt32400
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt30
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0LA
IRS990EZ/StatesWhereCopyOfReturnIsFldCd1MS
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0LibertariansforLearning.orgi
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Travel, conferences, meetings $3500 - 3500
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 16
ReasonableCauseExplanation/ExplanationTxt0I was unable to e-file any 990 forms electronically from April 8-17, 2025. I finally filed via USPS mail and have the stamped "Received" envelope for April 21, 2025, which is well before the May 15, 2025 filing deadline. The mailed form was returned to me, today, June 27, 2025. I am fanatically completing this new 990-EZ form to comply with IRS requirement to refile electronically. I do not deserve to pay penalties as I made every effort to file timely. The IRS instructions are contradictory and nearly impossible to be compliant with. I beg a reprieve on any late fees as the charity is nearly solely supported by me, personally and frankly it's broke.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Amy F Misko
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Founder
ReturnHeader/BusinessOfficerGrp/PhoneNum02282869492
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Libertarians for Learning
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0863398922
ReturnHeader/Filer/PhoneNum02282869492
ReturnHeader/Filer/USAddress/AddressLine1Txt0132 Keesler Circle
ReturnHeader/Filer/USAddress/CityNm0Biloxi
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MS
ReturnHeader/Filer/USAddress/ZIPCd0395303619
ReturnHeader/ReturnTs02025-06-27T12:13:38-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$0
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0$0$0
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0$0$0$1,901$1,901$0