Civic Intelligence

Students for Liberty Incorporated

990 • Fiscal year 2017 • EIN 94-3435899

May 01, 2016 to Apr 30, 2017 • Filed on Nov 20, 2017

Organization Profilewww.studentsforliberty.org

View Organization Page

2221 S Clark St 12th FloorArlington, VA 22202

(202) 476-9043

Siviq Scores

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

Liabilities / Assets

56th percentile

0.13x

Higher debt load relative to assets than 56% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

37th percentile

0.05x

Higher debt load relative to revenue than 37% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

45th percentile

1.6%

Higher net margin than 45% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

84th percentile

$152,072

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

42nd percentile

0.9%

Faster asset growth than 42% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

0.5%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$1,419,078

Up $12,313 (+0.9%) from 2016

Net Assets

Up

$1,227,713

Up $61,019 (+5.2%) from 2016

Liabilities

Down

$191,365

Down $48,706 (-20%) from 2016

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin45th percentile

Revenue

Up

$3,915,734

Up $19,533 (+0.5%) from 2016

Expenses

Up

$3,853,938

Up $176,421 (+4.8%) from 2016

Net Income

Down

$61,796

Down $156,888 (-72%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $69,302Net Assets 2010: $69,3022010Assets 2011: $174,491Liabilities 2011: $0Net Assets 2011: $174,4912011Assets 2012: $606,611Liabilities 2012: $3,839Net Assets 2012: $602,7722012Assets 2013: $1,171,008Liabilities 2013: $22,328Net Assets 2013: $1,148,6802013Assets 2014: $1,689,079Liabilities 2014: $311,100Net Assets 2014: $1,377,9792014Assets 2015: $1,162,027Liabilities 2015: $171,630Net Assets 2015: $990,3972015Assets 2016: $1,406,765Liabilities 2016: $240,071Net Assets 2016: $1,166,6942016Assets 2017: $1,419,078Liabilities 2017: $191,365Net Assets 2017: $1,227,7132017Assets 2018: $952,846Liabilities 2018: $111,091Net Assets 2018: $841,7552018Assets 2019: $1,476,113Liabilities 2019: $124,023Net Assets 2019: $1,352,0902019Assets 2020: $1,681,890Liabilities 2020: $326,677Net Assets 2020: $1,355,2132020Assets 2021: $2,821,184Liabilities 2021: $315,215Net Assets 2021: $2,505,9692021Assets 2022: $5,197,632Liabilities 2022: $199,994Net Assets 2022: $4,997,6382022Assets 2023: $5,163,272Liabilities 2023: $217,469Net Assets 2023: $4,945,8032023Assets 2024: $2,457,202Liabilities 2024: $290,715Net Assets 2024: $2,166,4872024Assets 2025: $1,846,915Liabilities 2025: $185,433Net Assets 2025: $1,661,4822025

Highlighted filing

2017

Assets$1,419,078
Liabilities$191,365
Net Assets$1,227,713
Open 2017 Filing

Operations Trend

Revenue Growth39th percentile

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

$10M$5.0M$0-$5.0MRevenue 2010: $206,544Expenses 2010: $155,023Net Income 2010: $51,5212010Expenses 2011: $423,9312011Revenue 2012: $1,099,154Expenses 2012: $663,496Net Income 2012: $435,6582012Expenses 2013: $1,382,6832013Revenue 2014: $2,912,441Expenses 2014: $2,719,127Net Income 2014: $193,3142014Revenue 2015: $3,213,733Expenses 2015: $3,621,787Net Income 2015: -$408,0542015Revenue 2016: $3,896,201Expenses 2016: $3,677,517Net Income 2016: $218,6842016Revenue 2017: $3,915,734Expenses 2017: $3,853,938Net Income 2017: $61,7962017Revenue 2018: $3,993,070Expenses 2018: $4,332,590Net Income 2018: -$339,5202018Revenue 2019: $5,040,733Expenses 2019: $4,494,955Net Income 2019: $545,7782019Revenue 2020: $4,360,139Expenses 2020: $4,349,977Net Income 2020: $10,1622020Revenue 2021: $4,000,690Expenses 2021: $2,848,217Net Income 2021: $1,152,4732021Revenue 2022: $6,797,515Expenses 2022: $4,301,086Net Income 2022: $2,496,4292022Revenue 2023: $5,747,299Expenses 2023: $5,790,354Net Income 2023: -$43,0552023Revenue 2024: $5,112,524Expenses 2024: $6,920,806Net Income 2024: -$1,808,2822024Revenue 2025: $5,821,196Expenses 2025: $6,326,705Net Income 2025: -$505,5092025

Highlighted filing

2017

Revenue$3,915,734
Expenses$3,853,938
Net Income$61,796
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2016 to Apr 30, 2017
Signed
Nov 20, 2017
Return Version
2016v3.0
Gross Receipts
$4,438,402
Mission and Program Overview

Mission

To educate, develop, and empower the next generation of leaders of liberty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$448,875$764,497▲ $315,622
Investments in Publicly Traded Securities$722,209$501,641▼ $220,568
Pledges and Grants Receivable$100,000$73,247▼ $26,753
Savings and Temporary Cash Investments$66,073$27,589▼ $38,484
Prepaid Expenses and Deferred Charges$18,452$20,367▲ $1,915
Intangible Assets$19,419--
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,406,765$1,419,078▲ $12,313
Other Assets Total$31,737$31,737→ $0
Liabilities
Accounts Payable and Accrued Expenses$207,199$172,103▼ $35,096
Other Liabilities$32,872$19,262▼ $13,610
Total Liabilities$240,071$191,365▼ $48,706
Net Assets / Fund Balance
Unrestricted Net Assets$915,196$1,147,887▲ $232,691
Temporarily Rstr Net Assets$251,498$79,826▼ $171,672
Total Net Assets Fund Balance$1,166,694$1,227,713▲ $61,019
Total Liabilities and Net Assets / Fund Balance$1,406,765$1,419,078▲ $12,313

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$519$519
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Laura CheplakChief Operating OfficerFT$152,072-$152,072
Alexander McCobinPast President; DirectorFT$132,500-$132,500
Matt WatersDirector of DevelopmentFT$109,004$5,432$114,436

Board Members and Trustees

NameTitle
Sloane FrostChairwoman
Sam EckmanDirector
Dan GrossmanSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
HealthCare Solutions OUFinance & Strategy ConsultingTuvi 12/3-22, Tallinn, En$129,083
Revenue and Support

Revenue Composition

Contributions and Grants
$3,796,569
Program Service Revenue
$49,214
Investment Income
$58,223
Other Revenue
$11,728
All Other Contributions
$3,796,569
Change in Net Assets
$61,796

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,915,734
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$66,917
Total Revenue per Audited Statements
$3,982,651
Total Revenue per Form 990
$3,915,734
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,781,045
Salaries, Compensation, and Employee Benefits$1,045,993
Total Fundraising Expense$515,773
Grants and Similar Amounts Paid$26,900
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$650,860$60,717$145,857$857,434
Fees for Services Other$689,837$26,112$97,666$813,615
Travel$522,264$4,983$56,004$583,251
Conferences and Meetings$520,823$4,912$55,196$580,931
Office Expenses$221,317$32,083$123,404$376,804
Occupancy-$133,100-$133,100
Current Officers, Directors, Trustees, and Key Employees$72,113$6,727$16,160$95,000
Fees for Services Accounting$389$74,017-$74,406
Payroll Taxes$56,630$5,308$11,037$72,975
Advertising$33,745-$657$34,402
Information Technology$14,101$13,920$2,873$30,894
Grants to Domestic Orgs$26,900--$26,900
Other Employee Benefits$524$20,000$60$20,584
Depreciation Depletion-$19,419-$19,419
Insurance-$13,406-$13,406
Fees for Services Legal$38$7,204-$7,242
Fees for Service Investment Mgmnt Fees-$4,981-$4,981
Other Expenses$832$2,184$393$3,016
Total Functional Expenses$2,886,118$452,047$515,773$3,853,938

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,921,632
Total Expenses per Form 990$3,853,938
Expenses per Audited Statements$3,848,957
Expenses Not Reported on Form 990$72,675
Expenses Not Reported on Financial Statements$4,981
Other Expense Adjustments$4,981
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Young VoicesWashington, DC501(c)(3)Operating expenses for first 6 months as stand alone organization$26,900

International Summary

Offices
0
Employees
30
Spending
$1,143,143

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (Including Iceland & Greenland)Program services, fundraisingPayments to contractors, payments for vendors for conferences, reimbursements for travel expeneses to individuals attending conferences012$574,333
South AmericaProgram services, fundraisingPayments to contractors, payments for vendors for conferences, reimbursements for travel expeneses to individuals attending conferences011$288,199
Sub-Saharan AfricaProgram services, fundraisingPayments to contractors, payments for vendors for conferences, reimbursements for travel expeneses to individuals attending conferences02$134,032
South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal,Program services, fundraisingPayments to contractors, payments for vendors for conferences, reimbursements for travel expeneses to individuals attending conferences04$79,786
North AmericaProgram services, fundraisingPayments to contractors, payments for vendors for conferences, reimbursements for travel expeneses to individuals attending conferences01$52,763
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Program services, fundraisingPayments to contractors, payments for vendors for conferences, reimbursements for travel expeneses to individuals attending conferences00$14,030
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
Deferred rent$19,262
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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 B, line 11B

“The President thoroughly reviews the 990 before it is filed. All other members of the board are also sent copies via email attachment prior to filing.”

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

“All officers, directors, and key employees are required to reveal any interest in decisions before participating in conversations about the matter at hand, so the appropriate actions can be taken as well. Other officers, directors, and key employees engage in due diligence to predict when others have an interest.”

Form 990, Part VI, Section B, line 15A

“The Board approves a budget and approves the salary of the CEO.”

Form 990, Part VI, Section C, line 19

“Documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Students For Liberty Inc
EIN
94-3435899
Phone
2024769043
Address
2221 S Clark St 12th Floor, Arlington, VA 22202

Signing Officer

Name
Wolf von Laer
Title
CEO
Phone
2024769043
Signed
2017-11-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wolf von Laer
Formed
2008
Legal Domicile
Va
Voting Board Members
4
Independent Board Members
4
Employees
22
Volunteers
2,500

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Nicole M Prince CPA
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“International and regional contractors: Program service expenses 636,029. Management and general expenses 23,716. Fundraising expenses 49,114. Total expenses 708,859. Temporary help: Program service expenses 12,717. Management and general expenses 1,100. Fundraising expenses 2,000. Total expenses 15,817. Caging/mailing fees: Program service expenses 12,529. Management and general expenses 0. Fundraising expenses 40,999. Total expenses 53,528. Other : Program service expenses 28,562. Management and general expenses 1,296. Fundraising expenses 5,553. Total expenses 35,411.”

Form 990, Part XI, line 9:

“Change in fair value of digital currency 1,226.”

Financial Statement Notes

Part X, Line 2:

“Management has evaluated SFL's tax positions and concluded that SFL's financial statements do not include any uncertain tax positions.”

Part XI, Line 2D - Other Adjustments:

“Pass through donation 20,000. Investment management fees -4,981. Change in fair value of digital currency 1,226.”

Part XII, Line 2D - Other Adjustments:

“Pass through donation 20,000.”

Part XII, Line 4B - Other Adjustments:

“Investment management fees 4,981.”

Raw XML AppendixShowing 400 of 607 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0207199
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0172103
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To educate, develop, and empower the next generation of leaders of liberty.
IRS990/AdvertisingGrp/FundraisingAmt0657
IRS990/AdvertisingGrp/ProgramServicesAmt033745
IRS990/AdvertisingGrp/TotalAmt034402
IRS990/AllOtherContributionsAmt03796569
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Frederik Roeder
IRS990/BooksInCareOfDetail/PhoneNum02027331800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02221 S Clark St 12th Floor
IRS990/BooksInCareOfDetail/USAddress/CityNm0Alrington
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd022202
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0448875
IRS990/CashNonInterestBearingGrp/EOYAmt0764497
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt016160
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt06727
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt072113
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt095000
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/FundraisingAmt055196
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt04912
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0520823
IRS990/ConferencesMeetingsGrp/TotalAmt0580931
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0129083
IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/AddressLine1Txt0Tuvi 12/3-22
IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/CityNm0Tallinn
IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/CountryCd0EN
IRS990/ContractorCompensationGrp/ContractorAddress/ForeignAddress/ForeignPostalCd010119
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0HealthCare Solutions OU
IRS990/ContractorCompensationGrp/ServicesDesc0Finance & Strategy Consulting
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03796569
IRS990/CYGrantsAndSimilarPaidAmt026900
IRS990/CYInvestmentIncomeAmt058223
IRS990/CYOtherExpensesAmt02781045
IRS990/CYOtherRevenueAmt011728
IRS990/CYProgramServiceRevenueAmt049214
IRS990/CYRevenuesLessExpensesAmt061796
IRS990/CYSalariesCompEmpBnftPaidAmt01045993
IRS990/CYTotalExpensesAmt03853938
IRS990/CYTotalFundraisingExpenseAmt0515773
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03915734
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt019419
IRS990/DepreciationDepletionGrp/TotalAmt019419
IRS990/Desc0Conferences: SFL conferences serve many purposes including strategy discussions, networking and inspiration. But the focus of all of the conferences is education. Every conference covers both introductory and advanced material for students to learn about liberty at every level. During FY17, SFL held 467 events for over 17,000 attendees.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt022
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01089141
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt074017
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0389
IRS990/FeesForServicesAccountingGrp/TotalAmt074406
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt07204
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt038
IRS990/FeesForServicesLegalGrp/TotalAmt07242
IRS990/FeesForServicesOtherGrp/FundraisingAmt097666
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt026112
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0689837
IRS990/FeesForServicesOtherGrp/TotalAmt0813615
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt04981
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt04981
IRS990/ForeignActivitiesInd01
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt360.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt55432
IRS990/Form990PartVIISectionAGrp/PersonNm0Sloane Frost
IRS990/Form990PartVIISectionAGrp/PersonNm1Dan Grossman
IRS990/Form990PartVIISectionAGrp/PersonNm2Sam Eckman
IRS990/Form990PartVIISectionAGrp/PersonNm3Alexander McCobin
IRS990/Form990PartVIISectionAGrp/PersonNm4Laura Cheplak
IRS990/Form990PartVIISectionAGrp/PersonNm5Matt Waters
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3132500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4152072
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5109004
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairwoman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Past President; Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Chief Operating Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director of Development
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt048251
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt026900
IRS990/GrantsToDomesticOrgsGrp/TotalAmt026900
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0570919
IRS990/GrossReceiptsAmt04438402
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt02873
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt013920
IRS990/InformationTechnologyGrp/ProgramServicesAmt014101
IRS990/InformationTechnologyGrp/TotalAmt030894
IRS990/InsuranceGrp/ManagementAndGeneralAmt013406
IRS990/InsuranceGrp/TotalAmt013406
IRS990/IntangibleAssetsGrp/BOYAmt019419
IRS990/InvestmentIncomeGrp/ExclusionAmt09972
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09972
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0722209
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0501641
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0519
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt0519
IRS990/LegalDomicileStateCd0VA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0522668
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To educate, develop, and empower the next generation of leaders of liberty.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01166694
IRS990/NetAssetsOrFundBalancesEOYAmt01227713
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt048251
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt048251
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-2003
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0133100
IRS990/OccupancyGrp/TotalAmt0133100
IRS990/OfficeExpensesGrp/FundraisingAmt0123404
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt032083
IRS990/OfficeExpensesGrp/ProgramServicesAmt0221317
IRS990/OfficeExpensesGrp/TotalAmt0376804
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt031737
IRS990/OtherAssetsTotalGrp/EOYAmt031737
IRS990/OtherChangesInNetAssetsAmt01226
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt060
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt020000
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0524
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020584
IRS990/OtherExpensesGrp/Desc0Dues/subscriptions
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/Desc2Taxes/licenses
IRS990/OtherExpensesGrp/FundraisingAmt06466
IRS990/OtherExpensesGrp/FundraisingAmt1393
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt021584
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11390
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22184
IRS990/OtherExpensesGrp/ProgramServicesAmt060909
IRS990/OtherExpensesGrp/ProgramServicesAmt114836
IRS990/OtherExpensesGrp/ProgramServicesAmt2832
IRS990/OtherExpensesGrp/TotalAmt088959
IRS990/OtherExpensesGrp/TotalAmt116619
IRS990/OtherExpensesGrp/TotalAmt23016
IRS990/OtherLiabilitiesGrp/BOYAmt032872
IRS990/OtherLiabilitiesGrp/EOYAmt019262
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Discounts/rewards prog
IRS990/OtherRevenueMiscGrp/ExclusionAmt011728
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt011728
IRS990/OtherRevenueTotalAmt011728
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0145857
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt060717
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0650860
IRS990/OtherSalariesAndWagesGrp/TotalAmt0857434
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt011037
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05308
IRS990/PayrollTaxesGrp/ProgramServicesAmt056630
IRS990/PayrollTaxesGrp/TotalAmt072975
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0100000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt073247
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt018452
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020367
IRS990/PrincipalOfficerNm0Wolf von Laer
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Program events
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt049214
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt049214
IRS990/ProgSrvcAccomActy2Grp/Desc0Leadership Programs - SFL's emphasis on leadership development has been the key to the organization's success over the years. SFL teaches young people entrepreneurship, event planning, volunteer management, effective writing, public speaking and other skills that they can use throughout their lives and gives them experience applying these skills in building the student movement of liberty. SFL trained over 2,600 student leaders that engage with thousands of student groups across the world during FY17.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0868457
IRS990/ProgSrvcAccomActy2Grp/GrantAmt026900
IRS990/ProgSrvcAccomActy3Grp/Desc0Academic Programs and Resources - SFL provides in person and online educational trainings to its leaders and a wider audience of interested students.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0189967
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Other Programs: Includes marketing, tech/web and design expenses for handouts, websites and marketing SFL's mission.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0738553
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03804073
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt01014
IRS990/PYInvestmentIncomeAmt037710
IRS990/PYOtherExpensesAmt02567396
IRS990/PYOtherRevenueAmt02814
IRS990/PYProgramServiceRevenueAmt051604
IRS990/PYRevenuesLessExpensesAmt0218684
IRS990/PYSalariesCompEmpBnftPaidAmt01084697
IRS990/PYTotalExpensesAmt03677517
IRS990/PYTotalProfFndrsngExpnsAmt024410
IRS990/PYTotalRevenueAmt03896201
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt061796
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt049214
IRS990/SavingsAndTempCashInvstGrp/BOYAmt066073
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027589
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt03816569
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03804073
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03010818
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02790482
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01807506
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt015229448
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt09972
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt017477
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012741
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08866
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt056566
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0105622
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0100818
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt011728
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt015564
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03940
IRS990ScheduleA/OtherIncome170Grp/TotalAmt031232
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.77950
IRS990ScheduleA/PublicSupportPY170Pct00.76890
IRS990ScheduleA/PublicSupportTotal170Amt011982501
IRS990ScheduleA/SubstantialContributorsTotAmt03246947
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt03816569
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03804073
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03010818
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02790482
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01807506
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt015229448
IRS990ScheduleA/TotalSupportAmt015372407
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt06105
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt06105
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt052675
IRS990ScheduleD/DonatedServicesUseFcltsAmt052675
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0519
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0519
IRS990ScheduleD/ExpensesNotReportedAmt072675
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt04981
IRS990ScheduleD/ExpensesSubtotalAmt03848957
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-2003
IRS990ScheduleD/OtherExpensesIncludedAmt020000
IRS990ScheduleD/OtherExpensesNotIncludedAmt04981
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019262
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred rent
IRS990ScheduleD/OtherRevenueAmt016245
IRS990ScheduleD/RevenueNotReportedAmt066917
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03915734
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has evaluated SFL's tax positions and concluded that SFL's financial statements do not include any uncertain tax positions.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Pass through donation 20,000. Investment management fees -4,981. Change in fair value of digital currency 1,226.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Pass through donation 20,000.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Investment management fees 4,981.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt03853938
IRS990ScheduleD/TotalLiabilityAmt019262
IRS990ScheduleD/TotalRevenuePerForm990Amt03915734
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03982651
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03921632
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt112
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt211
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt32
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt44
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt50
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt40
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt50
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt052763
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1574333
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt2288199
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt3134032
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt479786
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt514030
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Europe (Including Iceland & Greenland)
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2South America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3Sub-Saharan Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4South Asia - Afghanistan, Bangladesh, Bhutan, India, Maldives, Nepal,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Payments to contractors, payments for vendors for conferences, reimbursements for travel expeneses to individuals attending conferences
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1Payments to contractors, payments for vendors for conferences, reimbursements for travel expeneses to individuals attending conferences
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2Payments to contractors, payments for vendors for conferences, reimbursements for travel expeneses to individuals attending conferences
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3Payments to contractors, payments for vendors for conferences, reimbursements for travel expeneses to individuals attending conferences
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4Payments to contractors, payments for vendors for conferences, reimbursements for travel expeneses to individuals attending conferences

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,419,078
Liabilities
$191,365
Net assets
$1,227,713
Revenue
$3,915,734
Expenses
$3,853,938
Net income
$61,796
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.19$1.66$5.82$6.33$0.51
2024Detailed filing. Detailed filing data is available for this year.$2.46$0.29$2.17$5.11$6.92$1.81
2023Detailed filing. Detailed filing data is available for this year.$5.16$0.22$4.95$5.75$5.79$0.04
2022Detailed filing. Detailed filing data is available for this year.$5.20$0.20$5.00$6.80$4.30$2.50
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.32$2.51$4.00$2.85$1.15
2020Detailed filing. Detailed filing data is available for this year.$1.68$0.33$1.36$4.36$4.35$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.48$0.12$1.35$5.04$4.49$0.55
2018Detailed filing. Detailed filing data is available for this year.$0.95$0.11$0.84$3.99$4.33$0.34
2017Detailed filing. Detailed filing data is available for this year.$1.42$0.19$1.23$3.92$3.85$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.41$0.24$1.17$3.90$3.68$0.22
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.17$0.99$3.21$3.62$0.41
2014Detailed filing. Detailed filing data is available for this year.$1.69$0.31$1.38$2.91$2.72$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.02$1.15$1.38
2012Summary only. Only limited summary data is available for this year.$0.61$0.00$0.60$1.10$0.66$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.17$0.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.07$0.21$0.16$0.05