Civic Intelligence

Libertas Boiling Springs

EIN 88-2787650 • 501(c)3 • Forest City, NC

990-N CoverageNTEE B20

Profile

Libertas academy, boiling springs, will continuously develop the next generation of american citizens by developing creative, problem-solving minds through the education of the whole student. Our school will have a challenging learning environment with high expectations set in a creative and caring atmosphere to grow the intellectual, character, physical, social, and emotional sides of all our students.

PO Box 156Forest City, NC 28043-0156

www.libertasbsa.education/O/BOILINGSPRING

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

$26,428,489

No earlier filing loaded for comparison.

Liabilities

$29,324,711

No earlier filing loaded for comparison.

Net Assets

-$2,896,222

No earlier filing loaded for comparison.

Operations

Revenue

$5,794,969

No earlier filing loaded for comparison.

Expenses

$7,212,329

No earlier filing loaded for comparison.

Net Income

-$1,417,360

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0-$10MAssets 2024: $26,428,489Liabilities 2024: $29,324,711Net Assets 2024: -$2,896,2222024

Highlighted filing

2024

Assets$26,428,489
Liabilities$29,324,711
Net Assets-$2,896,222
Open 2024 Filing

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2024: $5,794,969Expenses 2024: $7,212,329Net Income 2024: -$1,417,3602024

Highlighted filing

2024

Revenue$5,794,969
Expenses$7,212,329
Net Income-$1,417,360
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,428,489
Liabilities
$29,324,711
Net assets
-$2,896,222
Revenue
$5,794,969
Expenses
$7,212,329
Net income
-$1,417,360
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$26.4$29.3$2.90$5.79$7.21$1.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$5,794,969
Mission and Program Overview

Mission

Libertas academy, boiling springs, will continuously develop the next generation of american citizens by developing creative, problem-solving minds through the education of the whole student. Our school will have a challenging learning environment with high expectations set in a creative and caring atmosphere to grow the intellectual, character, physical, social, and emotional sides of all our students.

Libertas boiling springs is a sc public charter school located in spartanburg county, sc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$14,175,251$5,060,845▼ $9,114,406
Land, Buildings, and Equipment, Net$0$1,511,289▲ $1,511,289
Pledges and Grants Receivable$0$147,320▲ $147,320
Prepaid Expenses and Deferred Charges$0$36,454▲ $36,454
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-2,210,661$-2,896,222▼ $685,561
Total Assets$17,094,903$26,428,489▲ $9,333,586
Other Assets Total$2,919,652$19,672,581▲ $16,752,929
Liabilities
Mortgage Notes Payable Secured by Investment Property$19,195,000$29,420,000▲ $10,225,000
Accounts Payable and Accrued Expenses$110,564$882,540▲ $771,976
Other Liabilities$0$-977,829▼ $977,829
Total Liabilities$19,305,564$29,324,711▲ $10,019,147
Net Assets / Fund Balance
Total Net Assets Fund Balance$-2,210,661$-2,896,222▼ $685,561
Total Liabilities and Net Assets / Fund Balance$17,094,903$26,428,489▲ $9,333,586

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,276,504-$1,276,504
Equipment$234,785$49,869$284,654
Other Assets Org$19,672,581--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Celina PattonSchool DirectorFT$118,500$118,500

Board Members and Trustees

NameTitle
Keith CoonesBoard Chair
Brian MorseBoard Member
Elizabeth MooreBoard Member
James NicotraBoard Member
Jess StyersBoard Member
Jordan LanierBoard Member
Paul WilliamsBoard Member
Richard PowersBoard Member
Scott MillerBoard Member
Steve WardBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Gill Holding Co LLCModular Unit Rent599 WEST CROSSVILLE RD 200, Roswell, GA 30075$968,000
Tutelage School SolutionsManagement ServicesPO BOX 156, Forest City, NC 28042$240,885
Revenue and Support

Revenue Composition

Contributions and Grants
$5,039,219
Program Service Revenue
$60,269
Investment Income
$695,481
Other Revenue
$0
All Other Contributions
$11,304
Change in Net Assets
$-1,417,360

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,794,969
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,794,969
Total Revenue per Form 990
$5,794,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,577,716
Salaries, Compensation, and Employee Benefits$2,634,613
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$2,217,252--$2,217,252
Other Salaries and Wages$1,975,575$213,090-$2,188,665
Occupancy$1,063,430--$1,063,430
Fees for Services Accounting-$397,238-$397,238
Other Employee Benefits$265,788$8,431-$274,219
Payroll Taxes$138,390$16,160-$154,550
Office Expenses-$140,480-$140,480
Information Technology$116,763--$116,763
Fees for Services Other$83,250$27,699-$110,949
Advertising-$73,935-$73,935
All Other Expenses$45,852$13,726-$59,578
Depreciation Depletion$39,895$9,974-$49,869
Insurance-$45,086-$45,086
Other Expenses$90,171$20,068-$20,068
Pension Plan Contributions$15,926$1,253-$17,179
Travel$2,081$6,354-$8,435
Fees for Services Legal-$7,750-$7,750
Total Functional Expenses$6,054,373$1,157,956$0$7,212,329

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,212,329
Total Expenses per Audited Statements$7,212,329
Total Expenses per Form 990$7,212,329
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Bond Discount$-977,829

Bond Issues

BondIssuerIssuedIssue PricePurpose
ASc Jeda - 2023a2023-04-18$28,520,000Land acquisition and facilities construction

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$27,379,200--$547,584

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Part VI, Section A, Line 8B

“THERE ARE NO COMMITTEES.”

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

“The 990 is reviewed by the treasurer prior to filing.”

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

“Need a description of how the orgincation monitors and enforces compliance with conflict of interest policy [990-7 box 70]”

Form 990, Part VI, Section B, Line 15

“Explanation ofr how officers salaries are determinied [990-7 box 75]”

Form 990, Part VI, Section C, Line 18

“These documents are available upon written request.”

Form 990, Part VI, Section C, Line 19

“The school's governing documents, conflict of interest policy, and financial statements are available upon written request.”

Filing and Contact Details

Filer

Filer Name
Libertas Boiling Springs
EIN
88-2787650
Phone
8645806171
Address
PO BOX 156, FOREST CITY, NC 28043-0156

Signing Officer

Name
Celina Patton
Title
School Director
Phone
8645806171
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Celina Patton
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Martin Smith & Company Cpas Pa
Address
1212 HAYWOOD ROAD BLDG 100, GREENVILLE, SC 29615-2200
Preparer
David a Smith
Phone
8642321040
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The financial statements were prepared in accordance with governmental accounting standards, which does not require the adoption of fin 48.”

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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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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01975575
IRS990/OtherSalariesAndWagesGrp/TotalAmt02188665
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt016160
IRS990/PayrollTaxesGrp/ProgramServicesAmt0138390
IRS990/PayrollTaxesGrp/TotalAmt0154550
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01253
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt015926
IRS990/PensionPlanContributionsGrp/TotalAmt017179
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0147320
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt036454
IRS990/PrincipalOfficerNm0CELINA PATTON
IRS990/PriorPeriodAdjustmentsAmt0731799
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1PUPIL ACTIVITY
IRS990/ProgramServiceRevenueGrp/Desc2TUITION AND FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt032367
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt127607
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2295
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt032367
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt127607
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2295
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt098252
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt033947
IRS990/PYOtherExpensesAmt02362943
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt020023
IRS990/PYRevenuesLessExpensesAmt0-2210721
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt02362943
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0152222
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-1417360
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt060269
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-2210661
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-2896222
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0234785
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049869
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0284654
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07212329
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01276504
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01276504
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt019672581
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION & PROGRESS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0-977829
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BOND DISCOUNT
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05794969
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH GOVERNMENTAL ACCOUNTING STANDARDS, WHICH DOES NOT REQUIRE THE ADOPTION OF FIN 48.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01511289
IRS990ScheduleD/TotalBookValueOtherAssetsAmt019672581
IRS990ScheduleD/TotalExpensesPerForm990Amt07212329
IRS990ScheduleD/TotalLiabilityAmt0-977829
IRS990ScheduleD/TotalRevenuePerForm990Amt05794969
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05794969
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07212329
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd01
IRS990ScheduleE/DiscriminateRaceAthltProgInd01
IRS990ScheduleE/DiscriminateRaceEducPlcyInd01
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd01
IRS990ScheduleE/DiscriminateRaceOtherActyInd01
IRS990ScheduleE/DiscriminateRaceSchsInd01
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd01
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd01
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NEED EXPLANATION HERE REGARDING WHERE NON-DESCRIMINATION POLICY IS STATED [990E-1]
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A PUBLIC CHARTER SCHOOL AND DOES NOT OFFER SCHOLARSHIPS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL RECEIVES APPROXIMATELY $99,999,999 IN FEDERAL AND STATE AID.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02023-04-18
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0570960018
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt028520000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0SC JEDA - 2023A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0LAND ACQUISITION AND FACILITIES CONSTRUCTION
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/CapitalExpendituresAmt020949085

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