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The Liberty Learning Foundation FY2021 filing

Tax-deductible

Huntsville, AL501(c)(3)EducationEIN 27-3790888Revenue $1.3M in FY2021

On file with the IRSlibertylearning.org3414 Governors Dr Sw Ste 215, 35805-3655 · Huntsville, ALTax-exempt since Jun 2012Publicly supported charity — 170(b)(1)(A)(vi)

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The Liberty Learning Foundation seeks individual and corpoate donations to provide authentic educational materials and tools that focus on character building, Liberty, and civic responsibility to community schools.

501(c)(3) charity; gifts are tax-deductible.
63¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · 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
3 of 6
filings with a surplus
Average surplus $103K a year · 6% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $44K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$154K
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
-29% vs prior year
Spent
$1.4M
To programs
63%
Net assets
$213K
By yearFY2020–FY2025
Revenue
$1.3M
FY2021▼ -29%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.9M
FY2021$1.3M
FY2022$1.6M
FY2023$1.7M
FY2024$2.1M
FY2025$2.4M
Expenses
$1.4M
FY2021▼ -11%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.6M
FY2021$1.4M
FY2022$1.7M
FY2023$1.8M
FY2024$1.9M
FY2025$2.1M
Net assets
$213K
FY2021▼ -34%
Tap a bar for its year
Net assets by fiscal year
FY2020$322K
FY2021$213K
FY2022$154K
FY2023$78K
FY2024$349K
FY2025$683K

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2012.

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

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $889K Management & general 14% · $194K Fundraising 24% · $337K

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

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Kathi Tew
Chairman
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Andrea Elrod
Director
$0Pt VII · Sec A
Sean Kelly
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Tj Lee
Secretary
$0Pt VII · Sec A
Jeff Showalter
Vice Chair
$0Pt VII · Sec A
See The Liberty Learning Foundation 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides schools with materials to teach character, liberty, and civic responsibility.

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Provided by the organization

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1 program · $889K · in their own filed words · FY2020
01

The liberty learning foundation arms educators with program kits and other free educational tools to teach, inspire and empower children at under-funded schools. The foundation also makes educational presentations in schools.

$889Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2025
Walker Area Community Foundation INCFY2025$36K
Baldwin Electric Membership Charitable Foundation INCFY2025$8K
Total grants receivedfrom 2 funders$44K
Grants paid · 1 grant · $1K · 2024–2024
Unitemized GrantFY2024$1,000

By the numbers

The FY2021 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.3M
Ln 12
Gifts and grantsLn 1h$1.3M
Other incomeLn 4–11$8K
Money outPt IX
$1.4M
Ln 25
Programscol B$889K
Managementcol C$194K
Fundraisingcol D$337K
Owns and owesPt X
$213K
net assets · Ln 32
Cash and savingsLn 1–2$132K
Total assetsLn 16$367K
LiabilitiesLn 26$154K
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Government grantsLn 1e$391K
Noncash giftsLn 1g$251K
Other incomeLn 4–11$8K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$132K
Cash and savings togetherLn 1–2$132K
Land, buildings, equipmentLn 10c$17K
Total assetsLn 16$367K
LiabilitiesLn 26$154K
Net assetsLn 32$213K
OperationsPt I, VI
EmployeesI 50
VolunteersI 612
Fiscal year endsHeaderJune
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 FY21End FY21
Cash and savingsLn 1–2$206K$132K
Land, buildings, equipmentLn 10c$22K$17K
Total assetsLn 16$416K$367K
LiabilitiesLn 26$94K$154K
Net assetsLn 32$322K$213K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$5K$0$5K$0
Advertising and promotionLn 12$67K$65K$0$2K
Office expensesLn 13$22K$18K$3K$971
OccupancyLn 16$36K$0$36K$0
TravelLn 17$33K$21K$704$11K
Depreciation, depletion and amortizationLn 22$8K$0$8K$0
InsuranceLn 23$9K$0$9K$0
Other expenses (24a–d)Ln 24$1.2M$783K$110K$324K
All other expensesLn 24e$22K$738$22K$0
Total functional expensesLn 25$1.4M$889K$194K$337K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.4M$2.1M$334K$683K 990 PDF
FY2024 $2.1M$1.9M$272K$349K 990 PDF
FY2023 $1.7M$1.8M−$75K$78K 990 PDF
FY2022 $1.6M$1.7M−$59K$154K 990 PDF
FY2021 Viewing $1.3M$1.4M−$109K$213K 990 PDF
FY2020 $1.9M$1.6M$255K$322K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $1,311,159 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,841,368$1,303,109
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenuePrior year $12,958$8,050
I-12 Total revenuePrior year $1,854,326$1,311,159
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $817,815$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $781,589$1,420,252
I-18 Total expensesPrior year $1,599,404$1,420,252
I-19 Revenue less expensesPrior year $254,922−$109,093
Part VI · Governance 13 of 13 board members independent, 1 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $1,311,159 across 6 lines filed
VIII-1e Government grants$391,175
VIII-1f All other contributions, gifts and grants$911,934
VIII-1g Noncash contributions (included above)$251,392
VIII-1h Total contributions, gifts and grants$1,303,109
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $8,050 · Unrelated business $0 · Excluded from tax $0$8,050
VIII-12 Total revenueRelated to mission $8,050 · Unrelated business $0 · Excluded from tax $0$1,311,159
Part IX · Statement of functional expenses $1,420,252 across 9 lines filed
IX-11c Accounting feesPrograms $0 · Management $5,000 · Fundraising $0$5,000
IX-12 Advertising and promotionPrograms $65,086 · Management $0 · Fundraising $1,766$66,852
IX-13 Office expensesPrograms $18,062 · Management $3,162 · Fundraising $971$22,195
IX-16 OccupancyPrograms $0 · Management $36,000 · Fundraising $0$36,000
IX-17 TravelPrograms $21,413 · Management $704 · Fundraising $10,744$32,861
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $8,383 · Fundraising $0$8,383
IX-23 InsurancePrograms $0 · Management $9,134 · Fundraising $0$9,134
IX-24 Other expenses (24a–d)Programs $783,415 · Management $109,932 · Fundraising $323,994$1,217,341
IX-24e All other expensesPrograms $738 · Management $21,748 · Fundraising $0$22,486
IX-25 Total functional expensesPrograms $888,714 · Management $194,063 · Fundraising $337,475$1,420,252
Part X · Balance sheet $367,110 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $206,085$131,858
X-3 Pledges and grants receivableStart of year $107,606$131,477
X-8 Inventories for sale or useStart of year $72,425$80,682
X-9 Prepaid expenses and deferred chargesStart of year $7,417$6,283
X-10c Land, buildings and equipment, netStart of year $22,107$16,810
X-16 Total assetsStart of year $415,640$367,110
X-17 Accounts payable and accrued expensesStart of year $60,126$77,209
X-19 Deferred revenueStart of year $33,755$77,235
X-26 Total liabilitiesStart of year $93,881$154,444
X-27 Net assets without donor restrictionsStart of year $321,759$212,666
X-32 Total net assets or fund balancesStart of year $321,759$212,666
X-33 Total liabilities and net assetsStart of year $415,640$367,110
Part XI · Reconciliation of net assets $212,666 net assets at year end
XI-1 Total revenue$1,311,159
XI-2 Total expenses$1,420,252
XI-3 Revenue less expenses−$109,093
XI-4 Net assets at start of year$321,759
XI-10 Net assets at end of year$212,666

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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