Civic Intelligence

Liberty Self Directed Learning Center

990EZ • Fiscal year 2025 • EIN 88-1461452

Jul 01, 2024 to Jun 30, 2025 • Filed on Jun 16, 2025

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

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2025

Net Margin

84th percentile

29%

Higher net margin than 84% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

3rd percentile

-100%

Faster asset growth than 3% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

8th percentile

-56%

Faster revenue growth than 8% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $11,141 (-100%) from 2024

Net Assets

Up

$0

Up $9,367 (+100%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin84th percentile

Revenue

Down

$28,717

Down $36,732 (-56%) from 2024

Expenses

Down

$20,265

Down $57,217 (-74%) from 2024

Net Income

Up

$8,452

Up $20,485 (+170%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth3rd 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

2025

Assets$0
Liabilities-
Net Assets$0
Open 2025 Filing

Operations Trend

Revenue Growth8th 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

2025

Revenue$28,717
Expenses$20,265
Net Income$8,452
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jun 16, 2025
Return Version
2024v5.1
Gross Receipts
$28,717
Mission and Program Overview

Mission

To provide educational services

Program Services

DescriptionGrantsExpenses
Teaching-$7,260
Compensation and Service Providers
Top Officer Pay82nd 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
2025-06-16
Discuss with paid preparer
Yes

Preparer

Firm
Kendall R 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

“Equipment rental and maintenance 100”

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

“Supplies 2,161”

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

“Office Exp 1,145”

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

“Field Trips 679”

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

“Marketing 669”

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

“Insurance 563”

Form 990-EZ, Part I, Line 20, Net Assets

“Loans paid off 915”

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

“Loan from April Salazar Beginning of year 10,500, End of year 0”

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

“Business Loan Beginning of year 9,986, End of year 0”

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

“Beginning Equity Beginning of year 22, End of year 0”

Raw XML Appendix177 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/BOYAmt011141
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt08452
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt07785
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt011141
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/GrossReceiptsAmt028717
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt023861
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-9367
IRS990EZ/NetAssetsOrFundBalancesEOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-9367
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OccupancyRentUtltsAndMaintAmt07163
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/OrganizationDissolvedEtcInd0true
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0915
IRS990EZ/OtherExpensesTotalAmt05317
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide educational services
IRS990EZ/ProgramServiceRevenueAmt04856
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Teaching
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt07260
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt020508
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt020265
IRS990EZ/TotalProgramServiceExpensesAmt07260
IRS990EZ/TotalRevenueAmt028717
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0libertysdlc.com
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt023861
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt065449
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt070114
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0159424
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0159424
IRS990ScheduleA/PublicSupportTotal170Amt0159424
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt023861
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt065449
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt070114
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0159424
IRS990ScheduleA/TotalSupportAmt0159424
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/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0No assets to distribute
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02025-04-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0Thrift
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0Dissoulution No Assets or value so dissolved
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Equipment rental and maintenance 100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Supplies 2,161
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Office Exp 1,145
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Field Trips 679
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Marketing 669
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance 563
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Loans paid off 915
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Loan from April Salazar Beginning of year 10,500, End of year 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Business Loan Beginning of year 9,986, End of year 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Beginning Equity Beginning of year 22, End of year 0
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 20, Net Assets
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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Troy Salazar
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05153608108
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-16
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 R 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/PreparationDt02025-06-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kendall R Roberts
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-06-16T10:42:04-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$28,717
Expenses
$20,265
Net income
$8,452
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