Civic Intelligence

Liberty County School District Qalicb Inc.

990 • Fiscal year 2022 • EIN 88-0845680

Feb 07, 2022 to Dec 31, 2022 • Filed on Oct 24, 2024

Organization ProfileN/A
12708 NW Pea Ridge RoadBristol, FL 32321

(850) 526-2263

Siviq Scores

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

Liabilities / Assets

47th percentile

0.20x

Higher debt load relative to assets than 47% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

100th percentile

145.39x

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

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

1st percentile

-1564%

Higher net margin than 1% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

9th percentile

$0

Higher top officer pay than 9% of similar nonprofits.

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

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

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

Source year 2022

Revenue Growth

Score unavailable

No value available

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

Source year 2022

Balance Sheet
Liabilities / Assets47th percentile

Assets

$25,184,251

No earlier filing loaded for comparison.

Net Assets

$20,260,042

No earlier filing loaded for comparison.

Liabilities

$4,924,209

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

$33,868

No earlier filing loaded for comparison.

Expenses

$563,465

No earlier filing loaded for comparison.

Net Income

-$529,597

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.

$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

2022

Assets$25,184,251
Liabilities$4,924,209
Net Assets$20,260,042
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$33,868
Expenses$563,465
Net Income-$529,597
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Feb 7, 2022 to Dec 31, 2022
Signed
Oct 24, 2024
Return Version
2022v5.0
Gross Receipts
$33,868
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-$24,505,208-
Intangible Assets-$364,135-
Cash and Non-Interest-Bearing Accounts-$314,808-
Total Assets$0$25,184,251▲ $25,184,251
Other Assets Total-$100-
Liabilities
Other Liabilities-$4,924,209-
Total Liabilities$0$4,924,209▲ $4,924,209
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$20,260,042-
Total Net Assets Fund Balance$0$20,260,042▲ $20,260,042
Total Liabilities and Net Assets / Fund Balance$0$25,184,251▲ $25,184,251

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$24,505,208$494,792$25,000,000
Compensation and Service Providers
Top Officer Pay9th percentile

Board Members and Trustees

NameTitle
James FlowersDirector & P
Cathia SmarjeDirector & S
Greg SolomonDirector & T
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$33,868
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-529,597
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$563,465
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$505,196--$505,196
Interest$48,269--$48,269
Other Expenses$10,000--$10,000
Total Functional Expenses$563,465$0$0$563,465
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$24,209
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
James Flowers
Title
Director & President
Phone
8505262263
Signed
2024-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Flowers
Formed
2022
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
2
Employees
0

Preparer

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

Additional Explanations

Form 990, Page 1, Item B

“The tax return is being amended to include the full investment and contribution instead of the net amount received.”

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.”

Form 990, Part XI, Line 9

“CONTRIBUTIONS 20,789,639”

Raw XML Appendix314 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS BEING AMENDED TO INCLUDE THE FULL INVESTMENT AND CONTRIBUTION INSTEAD OF THE NET AMOUNT RECEIVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASSIST 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/ExplanationTxt2TO 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/ExplanationTxt3LIBERTY COUNTY SCHOOL BOARD MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A DRAFT COPY OF THE RETURN IS PROVIDED TO THE BOARD PRIOR TO FILING WITH THE IRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRIBUTIONS 20,789,639
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES FLOWERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR & PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08505262263
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERTY COUNTY SCHOOL DISTRICT
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/BusinessNameLine1Txt0TUCKER & GREEN 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/PreparationDt02024-10-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LESLIE A TUCKER CPA
ReturnHeader/ReturnTs02024-11-14T11:24:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02022-02-07
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,184,251
Liabilities
$4,924,209
Net assets
$20,260,042
Revenue
$33,868
Expenses
$563,465
Net income
-$529,597
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