Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
990EZ • Fiscal year 2024 • EIN 88-3268791
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Liabilities / Revenue
75th percentile
Higher debt load relative to revenue than 75% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 14.4% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Assets
$77,080
No earlier filing loaded for comparison.
Net Assets
$75,620
No earlier filing loaded for comparison.
Liabilities
$1,460
No earlier filing loaded for comparison.
Revenue
$178,999
No earlier filing loaded for comparison.
Expenses
$142,207
No earlier filing loaded for comparison.
Net Income
$36,792
No earlier filing loaded for comparison.
To educate the public on higher education reform issues and policy.
| Description | Grants | Expenses |
|---|---|---|
| EDUCATED THE PUBLIC ON HIGHER EDUCATION REFORM ISSUES ANDPOLICIES. | $0 | $112,326 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| GILLUM FERGUSON | President & Treasurer | PT | $25,833 | - | $25,833 |
“Description: payroll expense. Amount: 1,044. Description: business registration fee. Amount: 339. Description: bank fees. Amount: 208. Description: books, subscriptions, reference. Amount: 260. Total to form 990-ez, line 16: 1,851.”
“Description: accounts payable. Beg. Of year amount: 13,947. End of year amount: 1,460.”
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/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LIBERTY CONSULTANTS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7276230934 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 740 4TH STREET NORTH SUITE 307 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | ST PETERSBURG |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33701 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 52775 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 77080 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 178999 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 36792 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 99118 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 52775 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 77080 |
| IRS990EZ/GrossReceiptsAmt | 0 | 178999 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 1 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 38828 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 75620 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 38828 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 75620 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 25833 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | GILLUM FERGUSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT & TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 1851 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO EDUCATE THE PUBLIC ON HIGHER EDUCATION REFORM ISSUES AND POLICY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | EDUCATED THE PUBLIC ON HIGHER EDUCATION REFORM ISSUES ANDPOLICIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 112326 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 41238 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 13947 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1460 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 142207 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 112326 |
| IRS990EZ/TotalRevenueAmt | 0 | 178999 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/First5Years170Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 178999 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 309018 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 488017 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 100 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 100 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 488017 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 178999 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 309018 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 488017 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 488117 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt | 0 | 7110 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt | 0 | 13515 |
| IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt | 0 | 20625 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt | 0 | 28441 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt | 0 | 54058 |
| IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt | 0 | 82499 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearAmt | 0 | 13500 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt | 0 | 12726 |
| IRS990ScheduleC/AvgTotalLobbyingExpendGrp/TotalAmt | 0 | 26226 |
| IRS990ScheduleC/GrassrootsCeilingAmt | 0 | 30938 |
| IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt | 0 | 7110 |
| IRS990ScheduleC/LobbyingCeilingAmt | 0 | 123749 |
| IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt | 0 | 28441 |
| IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 128707 |
| IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt | 0 | 13500 |
| IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt | 0 | 142207 |
| IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt | 0 | 13500 |
| IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: PAYROLL EXPENSE. AMOUNT: 1,044. DESCRIPTION: BUSINESS REGISTRATION FEE. AMOUNT: 339. DESCRIPTION: BANK FEES. AMOUNT: 208. DESCRIPTION: BOOKS, SUBSCRIPTIONS, REFERENCE. AMOUNT: 260. TOTAL TO FORM 990-EZ, LINE 16: 1,851. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 13,947. END OF YEAR AMOUNT: 1,460. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | GILLUM FERGUSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT & TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7276230934 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-03-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HIGHER EDUCATION REFORM COALITION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HIGH |
| ReturnHeader/Filer/EIN | 0 | 883268791 |
| ReturnHeader/Filer/PhoneNum | 0 | 7276230934 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 740 4TH ST N STE 307 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ST PETERSBURG |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 33701 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 742920819 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ATCHLEY & ASSOCIATES LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1005 LA POSADA DRIVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | AUSTIN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 78752 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5123462086 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-02-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RENAE DUNCAN |
| ReturnHeader/ReturnTs | 0 | 2025-03-24T00:49:08-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.