Civic Intelligence

Liberty County School District

EIN 88-0845680 • 501(c)3 • Bristol, FL

Profile

Assist the liberty county school district by serving as qualified active low-income community business that is operated in connection with the school board to facilitate the financing of a portion of the costs associated with the construction of the libery county high school and related facilities using the new markets tax credits.

12708 NW Pea Ridge RoadBristol, FL 32321

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

54th percentile

0.21x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

100th percentile

107.56x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

1st percentile

-1440%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

24th percentile

-2.7%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

3.0%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets54th percentile

Assets

Down

$23,845,270

Down $666,491 (-2.7%) from 2023

Liabilities

Down

$4,906,660

Down $9,439 (-0.2%) from 2023

Net Assets

Down

$18,938,610

Down $657,052 (-3.4%) from 2023

Operations
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

Up

$45,619

Up $1,329 (+3.0%) from 2023

Expenses

Down

$702,671

Down $5,999 (-0.8%) from 2023

Net Income

Up

-$657,052

Up $7,328 (+1.1%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2022: $25,184,251Liabilities 2022: $4,924,209Net Assets 2022: $20,260,0422022Assets 2023: $24,511,761Liabilities 2023: $4,916,099Net Assets 2023: $19,595,6622023Assets 2024: $23,845,270Liabilities 2024: $4,906,660Net Assets 2024: $18,938,6102024

Highlighted filing

2024

Assets$23,845,270
Liabilities$4,906,660
Net Assets$18,938,610
Open 2024 Filing

Operations Trend

Revenue Growth40th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500K-$1.0MRevenue 2022: $33,868Expenses 2022: $563,465Net Income 2022: -$529,5972022Revenue 2023: $44,290Expenses 2023: $708,670Net Income 2023: -$664,3802023Revenue 2024: $45,619Expenses 2024: $702,671Net Income 2024: -$657,0522024

Highlighted filing

2024

Revenue$45,619
Expenses$702,671
Net Income-$657,052
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$23,845,270
Liabilities
$4,906,660
Net assets
$18,938,610
Revenue
$45,619
Expenses
$702,671
Net income
-$657,052
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.8$4.91$18.9$0.05$0.70$0.66
2023Detailed filing. Detailed filing data is available for this year.$24.5$4.92$19.6$0.04$0.71$0.66
2022Detailed filing. Detailed filing data is available for this year.$25.2$4.92$20.3$0.03$0.56$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.0
Gross Receipts
$45,619
Mission and Program Overview

Mission

Assist the liberty county school district by serving as qualified active low-income community business that is operated in connection with the school board to facilitate the financing of a portion of the costs associated with the construction of the libery county high school and related facilities using the new markets tax credits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$23,880,208$23,255,208▼ $625,000
Intangible Assets$351,651$339,166▼ $12,485
Cash and Non-Interest-Bearing Accounts$279,802$250,796▼ $29,006
Total Assets$24,511,761$23,845,270▼ $666,491
Other Assets Total$100$100→ $0
Liabilities
Other Liabilities$4,916,099$4,906,660▼ $9,439
Total Liabilities$4,916,099$4,906,660▼ $9,439
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,595,662$18,938,610▼ $657,052
Total Net Assets Fund Balance$19,595,662$18,938,610▼ $657,052
Total Liabilities and Net Assets / Fund Balance$24,511,761$23,845,270▼ $666,491

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$23,255,208$1,744,792$25,000,000
Compensation and Service Providers
Top Officer Pay15th percentile

Board Members and Trustees

NameTitle
Jodi BaileyDirector & P
Cathia SmarjeDirector & S
Greg SolomonDirector & T
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$45,619
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-657,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$702,671
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$637,485--$637,485
Interest$61,186--$61,186
Other Expenses$4,000--$4,000
Total Functional Expenses$702,671$0$0$702,671
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Nmtc Note Payable a$3,618,000
Nmtc Note Payable B$1,282,000
Due to Liberty County School Distric$6,660
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 2

“Liberty county school board member”

Form 990, Page 6, Part VI, Line 11B

“A draft copy of the return is provided to the board prior to filing with the irs”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Liberty County School District
EIN
88-0845680
Phone
8505262263
Address
12708 NW PEA RIDGE ROAD, BRISTOL, FL 32321

Signing Officer

Name
Jodi Bailey
Title
Director & President
Phone
8505262263
Signed
2025-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jodi Bailey
Formed
2022
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
2
Employees
0

Preparer

Firm
Leslie a Tucker CPA Pa
Address
PO BOX 5768, MARIANNA, FL 32447
Preparer
Leslie a Tucker CPA
Phone
8504827333
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Assist the liberty county school district by serving as qualified active low-income community business that is operated in connection with the school board to facilitate the financing of a portion of the costs associated with the construction of the libery county high school and related facilities using the new markets tax credits.”

Form 990, Page 2, Part III, Line 4D

“To assist and support the liberty county school district by serving as qalicb to facilitate financing for certain improvements to a portion of certain real property located in bristol, florida.”

Raw XML Appendix288 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
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IRS990/IRPDocumentCnt00
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IRS990/LandBldgEquipCostOrOtherBssAmt025000000
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/OperateHospitalInd0false
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IRS990/OtherExpensesGrp/TotalAmt04000
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IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL
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IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0702671
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0AT ALL TIMES THE DESIGNATED DIRECTOR MUST BE A MEMBER OF THE LIBERTY COUNTY SCHOOL BOARD(SUPPORTED ORGANIZATION). THUS, THE LIBERTY COUNTY SCHOOL BOARD HAS A SIGNIFICANT VOICE IN DIRECTING USE OF APPLICANT'S ASSETS THROUGH THE DESIGNATED DIRECTOR.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NMTC NOTE PAYABLE B
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSIST THE LIBERTY COUNTY SCHOOL DISTRICT BY SERVING AS QUALIFIED ACTIVE LOW-INCOME COMMUNITY BUSINESS THAT IS OPERATED IN CONNECTION WITH THE SCHOOL BOARD TO FACILITATE THE FINANCING OF A PORTION OF THE COSTS ASSOCIATED WITH THE CONSTRUCTION OF THE LIBERY COUNTY HIGH SCHOOL AND RELATED FACILITIES USING THE NEW MARKETS TAX CREDITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO ASSIST AND SUPPORT THE LIBERTY COUNTY SCHOOL DISTRICT BY SERVING AS QALICB TO FACILITATE FINANCING FOR CERTAIN IMPROVEMENTS TO A PORTION OF CERTAIN REAL PROPERTY LOCATED IN BRISTOL, FLORIDA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LIBERTY COUNTY SCHOOL BOARD MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT COPY OF THE RETURN IS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE IRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JODI BAILEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR & PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08505262263
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-27
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0QALICB INC
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0880845680
ReturnHeader/Filer/PhoneNum08505262263
ReturnHeader/Filer/USAddress/AddressLine1Txt012708 NW PEA RIDGE ROAD
ReturnHeader/Filer/USAddress/CityNm0BRISTOL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd032321
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0850629366
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LESLIE A TUCKER CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 5768
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARIANNA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd032447
ReturnHeader/PreparerPersonGrp/PhoneNum08504827333
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LESLIE A TUCKER CPA
ReturnHeader/ReturnTs02025-11-03T11:35:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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