To help youth that have aged out of the foster care program with basic life skills.

501(c)(3) charity; gifts are tax-deductible.
40¢ of each $1 spent went to programs.
Run by 53 volunteers and 5 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $188K a year · 34% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
40%
of spending
Concern: 40% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$56K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
13 mo
of spending, in cash
Looks good: 13.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $85K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$2K
0.1% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$578K
-51% vs prior year
Spent
$466K
To programs
40%
Net assets
$1.4M
By yearFY2020–FY2025
Revenue
$578K
FY2025▼ -51%
Tap a bar for its year
Revenue by fiscal year
FY2020$221K
FY2021$243K
FY2022$386K
FY2023$731K
FY2024$1.2M
FY2025$578K
Expenses
$466K
FY2025▼ -47%
Tap a bar for its year
Expenses by fiscal year
FY2020$199K
FY2021$175K
FY2022$199K
FY2023$280K
FY2024$878K
FY2025$466K
Net assets
$1.4M
FY2025▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2020$136K
FY2021$204K
FY2022$391K
FY2023$842K
FY2024$1.2M
FY2025$1.4M

From the FY2025 Form 990 (year ending January 2025) · see the original

Give Claim

Is it real?

Yes. Exemption reinstated (2011-06-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Apr 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

40 cents of each dollar spent went to programs.

Program services 40% · $187K Management & general 55% · $255K Fundraising 5% · $24K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $56K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Director
$55,500Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Liberty Thompson’s $56K as Executive Director is at the 45th percentile of top reported officer pay among 2167 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Liberty Thompson$55,500$42,000$42,000$36,000$32,718$30,177
Josiah Barrett———$36,133——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Jem Friends INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Teaches former foster youth essential life skills for independence.

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Provided by the organization

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2 programs · $187K · in their own filed words · FY2024
01

AT-RISK YOUTH, INCLUDING THOSE WHO HAVE AGED-OUT OF FOSTER CARE,WERE PROVIDED HOUSING, INDEPENDANCE PLANNING, TRAINING IN BASIC LIFE SKILLS, TRANSPORTATION AND MEALS. EMPLOYMENT WAS ALSO SOUGHT AND FOUND. Our best work involves volunteers. By 2025 we have 103 volunteers giving over 2,000 hours during the year.

$112Kprogram expense
02

Purchased home for clients living quarters as investment- current and future - to increase number of clients and reduce rent costs. Payment on second home. (2023) Paid off complete mortgage & interest in 2024

$75Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 5 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$578K
Ln 12
Gifts and grantsLn 1h$576K
Investment incomeLn 3$2K
Money outPt IX
$466K
Ln 25
Programscol B$187K
Managementcol C$255K
Fundraisingcol D$24K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$514K
Total assetsLn 16$1.4M
LiabilitiesLn 26$2K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$576K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$180K
Investment incomeLn 3$2K
Total revenueLn 12$578K
Assets in detailPt X, end of year
CashLn 1$274K
SavingsLn 2$240K
Cash and savings togetherLn 1–2$514K
InvestmentsLn 11–13$12K
Land, buildings, equipmentLn 10c$888K
Total assetsLn 16$1.4M
LiabilitiesLn 26$2K
Net assetsLn 32$1.4M
OperationsPt I, VI
EmployeesI 55
VolunteersI 653
Fiscal year endsHeaderJanuary
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$402K$514K
InvestmentsLn 11–13$12K
Land, buildings, equipmentLn 10c$888K$888K
Total assetsLn 16$1.3M$1.4M
LiabilitiesLn 26$77K$2K
Net assetsLn 32$1.2M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$52K$52K
Other salaries and wagesLn 7$146K$146K
Payroll taxesLn 10$17K$17K
Accounting feesLn 11c$2K$2K
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$2K$956$998
Office expensesLn 13$3K$0$3K$307
Information technologyLn 14$4K$3K$1K
OccupancyLn 16$90K$81K$9K
TravelLn 17$11K$11K$506
Conferences, conventions and meetingsLn 19$3K$3K
InterestLn 20$3K$3K
InsuranceLn 23$14K$4K$11K
Other expenses (24a–d)Ln 24$43K$12K$8K$23K
All other expensesLn 24e$75K$75K
Total functional expensesLn 25$466K$187K$255K$24K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $578K$466K$112K$1.4M 990 PDF
FY2024 $1.2M$878K$290K$1.2M 990 PDF
FY2023 $731K$280K$451K$842K 990 PDF
FY2022 $386K$199K$187K$391K 990 PDF
FY2021 $243K$175K$68K$204K 990 PDF
FY2020 $221K$199K$22K$136K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $578,021 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $756,019$576,150
I-9 Program service revenuePrior year $345,630$0
I-10 Investment incomePrior year $262$1,871
I-11 Other revenuePrior year $66,855$0
I-12 Total revenuePrior year $1,168,766$578,021
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $178,389$215,286
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $699,903$250,861
I-18 Total expensesPrior year $878,292$466,147
I-19 Revenue less expensesPrior year $290,474$111,874
Part VI · Governance 6 of 6 board members independent, 2 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $578,021 across 12 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$180,410
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$395,740
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$576,150
VIII-3 Investment incomeRelated to mission $1,871 · Unrelated business $0 · Excluded from tax $0$1,871
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $1,871 · Unrelated business $0 · Excluded from tax $0$578,021
Part IX · Statement of functional expenses $466,147 across 15 lines filed
IX-5 Pay of current officers, directors and key staffManagement $52,000$52,000
IX-7 Other salaries and wagesManagement $145,995$145,995
IX-10 Payroll taxesManagement $17,291$17,291
IX-11c Accounting feesManagement $2,494$2,494
IX-12 Advertising and promotionManagement $956 · Fundraising $998$1,954
IX-13 Office expensesPrograms $0 · Management $2,540 · Fundraising $307$2,847
IX-14 Information technologyPrograms $3,011 · Management $1,454$4,465
IX-16 OccupancyPrograms $80,572 · Management $9,195$89,767
IX-17 TravelPrograms $10,666 · Management $506$11,172
IX-19 Conferences, conventions and meetingsManagement $3,401$3,401
IX-20 InterestPrograms $2,505$2,505
IX-23 InsurancePrograms $3,518 · Management $10,536$14,054
IX-24 Other expenses (24a–d)Programs $12,156 · Management $8,315 · Fundraising $22,731$43,202
IX-24e All other expensesPrograms $75,000$75,000
IX-25 Total functional expensesPrograms $187,428 · Management $254,683 · Fundraising $24,036$466,147
Part X · Balance sheet $1,414,345 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $162,985$274,301
X-2 Savings and temporary cash investmentsStart of year $239,370$240,159
X-10c Land, buildings and equipment, netStart of year $888,262$888,031
X-11 Publicly traded securities$11,854
X-16 Total assetsStart of year $1,290,617$1,414,345
X-17 Accounts payable and accrued expensesStart of year $1,743$1,743
X-26 Total liabilitiesStart of year $76,743$1,743
X-27 Net assets without donor restrictionsStart of year $1,213,874$1,412,602
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $1,213,874$1,412,602
X-33 Total liabilities and net assetsStart of year $1,290,617$1,414,345
Part XI · Reconciliation of net assets $1,412,602 net assets at year end
XI-1 Total revenue$578,021
XI-2 Total expenses$466,147
XI-3 Revenue less expenses$111,874
XI-4 Net assets at start of year$1,213,874
XI-5 Net unrealized gains (losses) on investments$11,854
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$75,000
XI-10 Net assets at end of year$1,412,602

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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