Civic Intelligence

Liberty Classical Schools Educational Services Inc.

990 • Fiscal year 2023 • EIN 87-3737445

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 13, 2023

Organization ProfileLIBERTYCLASSICALSCHOOLS.ORG
400 Technology Court SE Ste ASmyrna, GA 30082

(678) 631-4822

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

78th percentile

24%

Higher net margin than 78% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

87th percentile

$173,748

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets42nd percentile

Assets

$443,655

No earlier filing loaded for comparison.

Net Assets

$428,594

No earlier filing loaded for comparison.

Liabilities

$15,061

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin78th percentile

Revenue

$1,670,536

No earlier filing loaded for comparison.

Expenses

$1,261,942

No earlier filing loaded for comparison.

Net Income

$408,594

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0Assets 2023: $443,655Liabilities 2023: $15,061Net Assets 2023: $428,5942023Assets 2024: $1,178,753Liabilities 2024: $401,761Net Assets 2024: $776,9922024Assets 2025: $1,993,051Liabilities 2025: $482,755Net Assets 2025: $1,510,2962025

Highlighted filing

2023

Assets$443,655
Liabilities$15,061
Net Assets$428,594
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$6.0M$4.0M$2.0M$0Revenue 2023: $1,670,536Expenses 2023: $1,261,942Net Income 2023: $408,5942023Revenue 2024: $2,469,343Expenses 2024: $2,120,945Net Income 2024: $348,3982024Revenue 2025: $5,120,110Expenses 2025: $4,386,806Net Income 2025: $733,3042025

Highlighted filing

2023

Revenue$1,670,536
Expenses$1,261,942
Net Income$408,594
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 13, 2023
Return Version
2022v5.0
Gross Receipts
$1,670,536
Mission and Program Overview

Mission

To form, organize, operate, and support k through 12 charter schools that develop students in mind and character through a classical, content-rich cirriculum that emphasizes the principles of virtuous living, traditional learning, and civic responsibility grounded upon principles of objective truth, virtue, courage, courtesy, honesty, perserverance, self-government, and service; and, to provide such other programs and resources in furtherance of this purpose.

To form, organize, operate, and support k through 12 charter schools that develop students in mind and character.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,000$410,294▲ $390,294
Accounts Receivable-$25,880-
Prepaid Expenses and Deferred Charges-$5,481-
Pledges and Grants Receivable-$2,000-
Total Assets$20,000$443,655▲ $423,655
Liabilities
Accounts Payable and Accrued Expenses-$15,061-
Total Liabilities$0$15,061▲ $15,061
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$20,000$428,594▲ $408,594
Total Net Assets Fund Balance$20,000$428,594▲ $408,594
Total Liabilities and Net Assets / Fund Balance$20,000$443,655▲ $423,655
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew KirbyCEO / Executive DirectorFT$141,286$32,462$173,748

Board Members and Trustees

NameTitle
Harrison ColemanChair
Robert KellySecretary
Merritt HuberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$59,500
Program Service Revenue
$1,603,165
Investment Income
$5,471
Other Revenue
$2,400
All Other Contributions
$9,500
Change in Net Assets
$408,594
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,001,765
Other Expenses$260,177
Total Fundraising Expense$133,110
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$542,916$121,458$73,819$738,193
Current Officers, Directors, Trustees, and Key Employees$45,364$90,728$45,364$181,456
Fees for Services Accounting-$137,640-$137,640
Payroll Taxes$42,684$9,342$5,781$57,807
Information Technology$35,844$5,922$4,641$46,407
Fees for Services Other$34,750$7,750-$42,500
Other Employee Benefits$11,720$3,610$1,703$17,033
Office Expenses-$13,843-$13,843
Insurance$5,604$1,302$767$7,673
Pension Plan Contributions$4,865$1,683$728$7,276
Conferences and Meetings$4,811$2,062-$6,873
Advertising$1,075$537$179$1,791
Travel$765$383$128$1,276
Occupancy-$1,250-$1,250
Fees for Services Legal-$680-$680
Other Expenses$244--$244
Total Functional Expenses$730,642$398,190$133,110$1,261,942
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990 was reviewed by the board prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy prevents inappropriate private interests. To ensure compliance, our organization follows these steps: 1. At the start of each fiscal year, every board member must fill out a "conflict of interest" form with a series of questions confirming the absence of any conflicts. 2. Throughout the year, we provide training sessions that reinforce our policy and increase awareness of potential conflict situations. 3. We have established efficient procedures for resolving any conflict-of-interest situations should they arise.”

Form 990, Part VI, Section B, Line 15

“In cooperation with international search firm carney sandoe (based in boston), dr. Brian carpenter (educational consultant) and also comparing comp packages with similar organizations, the board developed the ceo / executive director's compensation package. Compensation for other officers is compared to industry standards using a normal search with broad benchmarks and subject to the board's approval.”

Form 990, Part VI, Section C, Line 19

“Governing documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Liberty Classical Schools
EIN
87-3737445
Phone
6786314822
Address
400 TECHNOLOGY COURT SE STE A, SMYRNA, GA 30082

Signing Officer

Name
Merritt Huber
Title
Treasurer
Phone
6786314822
Signed
2023-12-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Kirby
Formed
2021
Legal Domicile
Ga
Voting Board Members
2
Independent Board Members
2
Employees
12
Volunteers
7

Preparer

Firm
Mauldin & Jenkins LLC
Address
200 GALLERIA PKWY SE STE 1700, ATLANTA, GA 30339-5946
Preparer
Mary Jo Alexander
Phone
7709558600
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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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO / EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0173748
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0IN COOPERATION WITH INTERNATIONAL SEARCH FIRM CARNEY SANDOE (BASED IN BOSTON), DR. BRIAN CARPENTER (EDUCATIONAL CONSULTANT) AND ALSO COMPARING COMP PACKAGES WITH SIMILAR ORGANIZATIONS, THE BOARD DEVELOPED THE CEO'S COMPENSATION PACKAGE. COMPENSATION FOR OTHER OFFICERS IS COMPARED TO INDUSTRY STANDARDS USING A NORMAL SEARCH WITH BROAD BENCHMARKS AND SUBJECT TO THE BOARD'S APPROVAL.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1MATTHEW KIRBY, CEO / EXECUTIVE DIRECTOR, RECEIVED A DISCRETIONARY BONUS IN THE AMOUNT OF $3,029.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 7
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS REVIEWED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY PREVENTS INAPPROPRIATE PRIVATE INTERESTS. TO ENSURE COMPLIANCE, OUR ORGANIZATION FOLLOWS THESE STEPS: 1. AT THE START OF EACH FISCAL YEAR, EVERY BOARD MEMBER MUST FILL OUT A "CONFLICT OF INTEREST" FORM WITH A SERIES OF QUESTIONS CONFIRMING THE ABSENCE OF ANY CONFLICTS. 2. THROUGHOUT THE YEAR, WE PROVIDE TRAINING SESSIONS THAT REINFORCE OUR POLICY AND INCREASE AWARENESS OF POTENTIAL CONFLICT SITUATIONS. 3. WE HAVE ESTABLISHED EFFICIENT PROCEDURES FOR RESOLVING ANY CONFLICT-OF-INTEREST SITUATIONS SHOULD THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN COOPERATION WITH INTERNATIONAL SEARCH FIRM CARNEY SANDOE (BASED IN BOSTON), DR. BRIAN CARPENTER (EDUCATIONAL CONSULTANT) AND ALSO COMPARING COMP PACKAGES WITH SIMILAR ORGANIZATIONS, THE BOARD DEVELOPED THE CEO / EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE. COMPENSATION FOR OTHER OFFICERS IS COMPARED TO INDUSTRY STANDARDS USING A NORMAL SEARCH WITH BROAD BENCHMARKS AND SUBJECT TO THE BOARD'S APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt020000
IRS990/TotalAssetsEOYAmt0443655
IRS990/TotalAssetsGrp/BOYAmt020000
IRS990/TotalAssetsGrp/EOYAmt0443655
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt059500
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0133110
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0398190
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0730642
IRS990/TotalFunctionalExpensesGrp/TotalAmt01261942
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt015061
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt015061
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt020000
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0428594
IRS990/TotalOtherCompensationAmt029433
IRS990/TotalProgramServiceExpensesAmt0730642
IRS990/TotalProgramServiceRevenueAmt01603165
IRS990/TotalReportableCompFromOrgAmt0144315
IRS990/TotalRevenueGrp/ExclusionAmt07871
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01603165
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01670536
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt020000
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0443655
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0128
IRS990/TravelGrp/ManagementAndGeneralAmt0383
IRS990/TravelGrp/ProgramServicesAmt0765
IRS990/TravelGrp/TotalAmt01276
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0400 TECHNOLOGY COURT SE STE A
IRS990/USAddress/CityNm0SMYRNA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030082
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0HTTPS://LIBERTYCLASSICALSCHOOLS.ORG/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MERRITT HUBER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06786314822
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-12-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERTY CLASSICAL SCHOOLS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0EDUCATIONAL SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0873737445
ReturnHeader/Filer/PhoneNum06786314822
ReturnHeader/Filer/USAddress/AddressLine1Txt0400 TECHNOLOGY COURT SE STE A
ReturnHeader/Filer/USAddress/CityNm0SMYRNA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030082
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0580692043
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MAULDIN & JENKINS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0200 GALLERIA PKWY SE STE 1700
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0303395946
ReturnHeader/PreparerPersonGrp/PhoneNum07709558600
ReturnHeader/PreparerPersonGrp/PreparationDt02023-12-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY JO ALEXANDER
ReturnHeader/ReturnTs02023-12-14T08:21:56-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MERRITT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HUBER
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$443,655
Liabilities
$15,061
Net assets
$428,594
Revenue
$1,670,536
Expenses
$1,261,942
Net income
$408,594
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.99$0.48$1.51$5.12$4.39$0.73
2024Detailed filing. Detailed filing data is available for this year.$1.18$0.40$0.78$2.47$2.12$0.35
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.02$0.43$1.67$1.26$0.41