Civic Intelligence

Liberated Ethnic Studies Model Curriculum Consortium

990EZ • Fiscal year 2023 • EIN 87-1703100

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 05, 2024

Organization Profilewww.liberatedethnicstudies.org
1859 Via BanderaWhittier, CA 90601

(323) 490-9575

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.00x

Higher debt load relative to revenue than 60% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

48th percentile

1.9%

Higher net margin than 48% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

59th percentile

6.6%

Faster asset growth than 59% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

75th percentile

36%

Faster revenue growth than 75% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Flat

$44,643

Flat from 2023

Net Assets

$44,527

No earlier filing loaded for comparison.

Liabilities

Flat

$116

Flat from 2023

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin48th percentile

Revenue

Flat

$144,769

Flat from 2023

Expenses

Flat

$142,002

Flat from 2023

Net Income

Flat

$2,767

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth59th percentile

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

$60K$40K$20K$0Assets 2021: $20,335Liabilities 2021: $4,625Net Assets 2021: $15,7102021Assets 2022: $41,876Liabilities 2022: $116Net Assets 2022: $41,7602022Assets 2023: $44,643Liabilities 2023: $116Net Assets 2023: $44,5272023Assets 2023: $44,643Liabilities 2023: $1162023

Highlighted filing

2023

Assets$44,643
Liabilities$116
Net Assets$44,527
Open 2023 Filing

Operations Trend

Revenue Growth75th percentile

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

$150K$100K$50K$0Revenue 2021: $15,7102021Revenue 2022: $106,402Expenses 2022: $80,352Net Income 2022: $26,0502022Revenue 2023: $144,769Expenses 2023: $142,002Net Income 2023: $2,7672023Revenue 2023: $144,769Expenses 2023: $142,002Net Income 2023: $2,7672023

Highlighted filing

2023

Revenue$144,769
Expenses$142,002
Net Income$2,767
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 5, 2024
Return Version
2023v4.0
Gross Receipts
$144,769
Mission and Program Overview

Mission

The LESMC vision is to promote the advancement and implementation of well designed Ethnic Studies courses and programs for the purpose of advancing students academic achievement, educational equity, community activist scholarship, and community leadership skills.

Program Services

DescriptionGrantsExpenses
The LESMC vision is to promote the advancement and implementation of well designed Ethnic Studies courses and programs for the purpose of advancing students academic achievement, educational equity, community activist scholarship, and community leadership skills.-$142,002
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
GUADALUPE YANEZ CARRASCO CARDOPresident-$0--
THERESA MONTANOVice President-$0--
TRICIA GALLAGHER-GEURTSENSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Liberated Ethnic Studies Model
EIN
87-1703100
Phone
3234909575
Address
1859 VIA BANDERA, WHITTIER, CA 90601

Signing Officer

Name
Guadalupe Yanez Carrasco Cardo
Title
President
Signed
2024-03-05
Discuss with paid preparer
Yes

Preparer

Firm
Acctax America Service
Address
5560 LA JOLLA BOULEVARD SUITE B, LA JOLLA, CA 92037
Preparer
Mary Ann McCusker EA
Phone
8582558101
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $3607”

Other Expenses.1002

“Office Expenses $4192”

Other Expenses.1005

“Travel $28850”

Other Expenses.1007

“Conferences, Conventions, and Meetings $440”

Other Expenses.1012

“Insurance $388”

Other Expenses.1

“Transportation & commute $14802”

Other Expenses.2

“SUPPLIES EXPENSE $5405”

Other Assets.1005

“Accounts Receivable - Beginning $116 Accounts Receivable - Ending $0”

Total Liabilities.1

“UNPAID DONOR'S INVOICES - Beginning $116 UNPAID DONOR'S INVOICES - Ending $116”

Raw XML Appendix158 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0116
IRS990EZ/OtherExpensesTotalAmt057684
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
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IRS990EZ/PrintingPublicationsPostageAmt01052
IRS990EZ/ProgramServiceRevenueAmt0144769
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0142002
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0116
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0142002
IRS990EZ/TotalProgramServiceExpensesAmt0142002
IRS990EZ/TotalRevenueAmt0144769
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0http://www.liberatedethnicstudies.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06357
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0710
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt07067
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt07067
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt06357
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IRS990ScheduleA/Total509Grp/TotalAmt07067
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt06357
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0710
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07067
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $3607
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $4192
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Travel $28850
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Conferences, Conventions, and Meetings $440
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Insurance $388
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRANSPORTATION & COMMUTE $14802
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SUPPLIES EXPENSE $5405
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Accounts Receivable - Beginning $116 Accounts Receivable - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8UNPAID DONOR'S INVOICES - Beginning $116 UNPAID DONOR'S INVOICES - Ending $116
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1007
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Total Liabilities.1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERATED ETHNIC STUDIES MODEL
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ReturnHeader/Filer/BusinessNameControlTxt0LIBE
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ReturnHeader/Filer/PhoneNum03234909575
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-03-05T04:58:14-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0GUADALUPE YANEZ CARR
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0CARDO
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 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$44,643
Liabilities
$116
Net assets
$44,527
Revenue
$144,769
Expenses
$142,002
Net income
$2,767
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$1.45$1.42$0.03
2023Summary only. Only limited summary data is available for this year.$0.45$0.00$1.45$1.42$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$1.06$0.80$0.26
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.20$0.05$0.16$0.16