Civic Intelligence

Liberated Ethnic Studies Model Curriculum Consortium

990EZ • Fiscal year 2024 • EIN 87-1703100

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 12, 2025

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

0.01x

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

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

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

22nd percentile

-16%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

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

Asset Growth

10th percentile

-56%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

60th percentile

11%

Faster revenue growth than 60% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$19,718

Down $24,925 (-56%) from 2023

Net Assets

$19,603

No earlier filing loaded for comparison.

Liabilities

Down

$115

Down $1 (-0.9%) from 2023

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin22nd percentile

Revenue

Up

$160,268

Up $15,499 (+11%) from 2023

Expenses

Up

$185,192

Up $43,190 (+30%) from 2023

Net Income

Down

-$24,924

Down $27,691 (-1001%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth10th 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: $1162023Assets 2024: $19,718Liabilities 2024: $115Net Assets 2024: $19,6032024

Highlighted filing

2024

Assets$19,718
Liabilities$115
Net Assets$19,603
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

$200K$100K$0-$100KRevenue 2021: $15,7102021Revenue 2022: $106,402Expenses 2022: $80,352Net Income 2022: $26,0502022Revenue 2023: $144,769Expenses 2023: $142,002Net Income 2023: $2,7672023Revenue 2024: $160,268Expenses 2024: $185,192Net Income 2024: -$24,9242024

Highlighted filing

2024

Revenue$160,268
Expenses$185,192
Net Income-$24,924
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 12, 2025
Return Version
2024v5.0
Gross Receipts
$160,268
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.-$185,193
Compensation and Service Providers
Top Officer Pay79th 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
2025-03-12
Discuss with paid preparer
Yes

Preparer

Firm
Acctax America Service
Address
150 N EL CAMINO REAL, ENCINITAS, CA 92024
Preparer
Mary Ann McCusker EA
Phone
7606884229
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $9910”

Other Expenses.1002

“Office Expenses $516”

Other Expenses.1005

“Travel $65948”

Other Expenses.1012

“Insurance $500”

Other Expenses.1

“Website and software $4436”

Total Liabilities.1

“UNPAID DONOR'S INVOICES - Beginning $116 UNPAID DONOR'S INVOICES - Ending $115”

Raw XML Appendix145 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/BooksInCareOfDetail/USAddress/CityNm0LOS ANGELES
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd090063
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IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-24924
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0103349
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GUADALUPE YANEZ CARRASCO CARDO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1THERESA MONTANO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TRICIA GALLAGHER-GEURTSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt081310
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The 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.
IRS990EZ/PrintingPublicationsPostageAmt0533
IRS990EZ/ProgramServiceRevenueAmt0160268
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0The 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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0185193
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0116
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0115
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0185192
IRS990EZ/TotalProgramServiceExpensesAmt0185193
IRS990EZ/TotalRevenueAmt0160268
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0http://www.liberatedethnicstudies.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt06357
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0710
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
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06357
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0710
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt06357
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0710
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07067
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $9910
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $516
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Travel $65948
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WEBSITE AND SOFTWARE $4436
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UNPAID DONOR'S INVOICES - Beginning $116 UNPAID DONOR'S INVOICES - Ending $115
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GUADALUPE YANEZ CARRASCO CARDO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERATED ETHNIC STUDIES MODEL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CURRICULUM CONSORTIUM
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0871703100
ReturnHeader/Filer/PhoneNum03234909575
ReturnHeader/Filer/USAddress/AddressLine1Txt01859 VIA BANDERA
ReturnHeader/Filer/USAddress/CityNm0WHITTIER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090601
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ENCINITAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092024
ReturnHeader/PreparerPersonGrp/PhoneNum07606884229
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Mary Ann McCusker EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-03-12T17:47:59-07:00
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
$19,718
Liabilities
$115
Net assets
$19,603
Revenue
$160,268
Expenses
$185,192
Net income
-$24,924
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$1.60$1.85$0.25
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