Civic Intelligence

Liberty Self Directed Learning Center

990EZ • Fiscal year 2024 • EIN 88-1461452

Jul 01, 2023 to Jun 30, 2024 • Filed on Jul 22, 2024

Organization Profilelibertysdlc.com
2520 Vine StreetWest Des Moines, IA 50265

(515) 360-8108

Siviq Scores

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

Liabilities / Assets

96th percentile

1.84x

Higher debt load relative to assets than 96% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

0.31x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

20th percentile

-18%

Higher net margin than 20% 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

11th percentile

-51%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

38th percentile

-6.7%

Faster revenue growth than 38% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$11,141

Down $11,677 (-51%) from 2023

Net Assets

Down

-$9,367

Down $12,033 (-451%) from 2023

Liabilities

Up

$20,508

Up $356 (+1.8%) from 2023

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin20th percentile

Revenue

Down

$65,449

Down $4,665 (-6.7%) from 2023

Expenses

Up

$77,482

Up $10,034 (+15%) from 2023

Net Income

Down

-$12,033

Down $14,699 (-551%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$30K$20K$10K$0-$10KAssets 2023: $22,818Liabilities 2023: $20,152Net Assets 2023: $2,6662023Assets 2024: $11,141Liabilities 2024: $20,508Net Assets 2024: -$9,3672024Assets 2025: $0Net Assets 2025: $02025

Highlighted filing

2024

Assets$11,141
Liabilities$20,508
Net Assets-$9,367
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

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

$100K$50K$0-$50KRevenue 2023: $70,114Expenses 2023: $67,448Net Income 2023: $2,6662023Revenue 2024: $65,449Expenses 2024: $77,482Net Income 2024: -$12,0332024Revenue 2025: $28,717Expenses 2025: $20,265Net Income 2025: $8,4522025

Highlighted filing

2024

Revenue$65,449
Expenses$77,482
Net Income-$12,033
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jul 22, 2024
Return Version
2023v5.1
Gross Receipts
$65,449
Mission and Program Overview

Mission

To provide educational services

Program Services

DescriptionGrantsExpenses
Teaching$77,863$77,863
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
April SalazarPresident-$0--
Isabelle CochranSecretary-$0--
Chad JacobsenTreasurer-$0--
Troy SalazarDirectorFT$0--
Filing and Contact Details

Filer

Filer Name
Liberty Self Directed Learning Center
EIN
88-1461452
In Care Of
% Troy Salazar
Phone
5153608108
Address
2520 Vine Street, West Des Moines, IA 50265

Signing Officer

Name
Troy Salazar
Title
Director
Phone
5153608108
Signed
2024-07-22
Discuss with paid preparer
Yes

Preparer

Firm
Kendall Roberts CPA
Address
4420 101st Street, Urbandale, IA 50322
Preparer
Kendall R Roberts
Phone
5156811869
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Supplies 1,065”

Form 990-EZ, Part I, Line 16, Other Expenses

“Office Exp 2,286”

Form 990-EZ, Part I, Line 16, Other Expenses

“Legal and professional Fees 1,260”

Form 990-EZ, Part I, Line 16, Other Expenses

“Field Trips 431”

Form 990-EZ, Part I, Line 16, Other Expenses

“Community Celelbration 165”

Form 990-EZ, Part I, Line 16, Other Expenses

“Marketing 1,646”

Form 990-EZ, Part I, Line 16, Other Expenses

“Insurance 2,950”

Form 990-EZ, Part II, Line 26, Liabilities

“Loan from April Salazar Beginning of year 4,630, End of year 10,500”

Form 990-EZ, Part II, Line 26, Liabilities

“Business Loan Beginning of year 15,500, End of year 9,986”

Form 990-EZ, Part II, Line 26, Liabilities

“Beginning Equity Beginning of year 22, End of year 22”

Raw XML Appendix184 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Troy Salazar
IRS990EZ/BooksInCareOfDetail/PhoneNum05153608108
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0201 S 29th Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0West Des Moines
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050265
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt022818
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt011141
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt038612
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-12033
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt026540
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt022818
IRS990EZ/Form990TotalAssetsGrp/EOYAmt011141
IRS990EZ/GrossReceiptsAmt065449
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LoansToFromOfficersAmt010500
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MembershipDuesAmt026477
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt02666
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-9367
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt02666
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-9367
IRS990EZ/OccupancyRentUtltsAndMaintAmt041139
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3050.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0April Salazar
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Isabelle Cochran
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Chad Jacobsen
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Troy Salazar
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt09803
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide educational services
IRS990EZ/ProgramServiceRevenueAmt0360
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Teaching
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt077863
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt077863
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt020152
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt020508
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt077482
IRS990EZ/TotalProgramServiceExpensesAmt077863
IRS990EZ/TotalRevenueAmt065449
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0libertysdlc.com
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt065449
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt070114
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0135563
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0135563
IRS990ScheduleA/PublicSupportTotal170Amt0135563
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt065449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt070114
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0135563
IRS990ScheduleA/TotalSupportAmt0135563
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt010500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Operating Exp
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt010500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0April Salazar
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Member
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt010500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Supplies 1,065
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Exp 2,286
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Legal and professional Fees 1,260
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Field Trips 431
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Community Celelbration 165
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Marketing 1,646
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Insurance 2,950
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Loan from April Salazar Beginning of year 4,630, End of year 10,500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Business Loan Beginning of year 15,500, End of year 9,986
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Beginning Equity Beginning of year 22, End of year 22
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part II, Line 26, Liabilities
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part II, Line 26, Liabilities
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Troy Salazar
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05153608108
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Liberty Self Directed Learning Center
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0881461452
ReturnHeader/Filer/InCareOfNm0% Troy Salazar
ReturnHeader/Filer/PhoneNum05153608108
ReturnHeader/Filer/USAddress/AddressLine1Txt02520 Vine Street
ReturnHeader/Filer/USAddress/CityNm0West Des Moines
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050265
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204025966
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kendall Roberts CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04420 101st Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Urbandale
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050322
ReturnHeader/PreparerPersonGrp/PhoneNum05156811869
ReturnHeader/PreparerPersonGrp/PreparationDt02024-07-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kendall R Roberts
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-07-23T08:26:44-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Troy
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Salazar
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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
$11,141
Liabilities
$20,508
Net assets
-$9,367
Revenue
$65,449
Expenses
$77,482
Net income
-$12,033
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.00$28.7$20.3$8.45
2024Detailed filing. Detailed filing data is available for this year.$11.1$20.5$9.37$65.4$77.5$12.0
2023Detailed filing. Detailed filing data is available for this year.$22.8$20.2$2.67$70.1$67.4$2.67