The Liberty Learning Foundation: FY2022 Nonprofit Profile & Form 990 (EIN 27-3790888)

Revenue by fiscal year
FY2020	$1.9M
FY2021	$1.3M
FY2022	$1.6M
FY2023	$1.7M
FY2024	$2.1M
FY2025	$2.4M

Expenses by fiscal year
FY2020	$1.6M
FY2021	$1.4M
FY2022	$1.7M
FY2023	$1.8M
FY2024	$1.9M
FY2025	$2.1M

Net assets by fiscal year
FY2020	$322K
FY2021	$213K
FY2022	$154K
FY2023	$78K
FY2024	$349K
FY2025	$683K

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

62 cents of each dollar spent went to programs.

62%

13%

24%

Program services 62% · $1.0M Management & general 13% · $221K Fundraising 24% · $399K

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

12 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII

Jeff Showalter

Chairman

$0Pt VII · Sec A

Patti Yancey

CEO

$0Pt VII · Sec A

Sean Kelly

Director

$0Pt VII · Sec A

Amanda Stricklin

Director

$0Pt VII · Sec A

Tj Lee

Secretary

$0Pt VII · Sec A

John Allen

Vice Chair

$0Pt VII · Sec A

Kathi Tew

Director

$0Pt VII · Sec A

Lisa Williams

Director

$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 · $1.0M · in their own filed words · FY2021

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.

$1.0Mprogram 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 FY2022 990, line by line.

Download 990

from philanthropy.org

1The main four

Money inPt VIII

$1.6M

Ln 12

Gifts and grantsLn 1h$1.6M

Investment incomeLn 3$22K

Other incomeLn 4–11$10K

Money outPt IX

$1.7M

Ln 25

Programscol B$1.0M

Managementcol C$221K

Fundraisingcol D$399K

Owns and owesPt X

$154K

net assets · Ln 32

Cash and savingsLn 1–2$47K

Total assetsLn 16$354K

LiabilitiesLn 26$200K

PeoplePt VI, VII

12

listed · VII A

PaidVII A0

Voting boardVI 1a12

IndependentVI 1b12

2In more detail

Revenue in detailPt VIII

Gifts and grantsLn 1h$1.6M

Government grantsLn 1e$547K

Noncash giftsLn 1g$4K

Investment incomeLn 3$22K

Other incomeLn 4–11$10K

Gains on assetsLn 7$22K

Total revenueLn 12$1.6M

Assets in detailPt X, end of year

CashLn 1$47K

Cash and savings togetherLn 1–2$47K

Land, buildings, equipmentLn 10c$11K

Total assetsLn 16$354K

LiabilitiesLn 26$200K

Net assetsLn 32$154K

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

Line	Start FY22	End FY22
Cash and savingsLn 1–2	$132K	$47K
Land, buildings, equipmentLn 10c	$17K	$11K
Total assetsLn 16	$367K	$354K
LiabilitiesLn 26	$154K	$200K
Net assetsLn 32	$213K	$154K

4Every line

Statement of functional expensesPt IX · every line

Line	Total	Programs	Management	Fundraising
Accounting feesLn 11c	$5K	$0	$5K	$0
Advertising and promotionLn 12	$52K	$51K	$0	$1K
Office expensesLn 13	$33K	$27K	$5K	$1K
OccupancyLn 16	$36K	$0	$36K	$0
TravelLn 17	$113K	$73K	$2K	$37K
Depreciation, depletion and amortizationLn 22	$8K	$0	$8K	$0
InsuranceLn 23	$8K	$0	$8K	$0
Other expenses (24a–d)Ln 24	$1.3M	$865K	$122K	$360K
All other expensesLn 24e	$52K	$17K	$35K	$0
Total functional expensesLn 25	$1.7M	$1.0M	$221K	$399K

Filing history

Year	Money in	Money out	In minus out	Net assets	Download
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 Viewing	$1.6M	$1.7M	−$59K	$154K	990 PDF
FY2021	$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 R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations

See the full FY2022 990 (6 parts)

Part I · Summary $1,594,894 revenue, 12 lines filed

I-8 Contributions and grantsPrior year $1,303,109$1,562,804

I-9 Program service revenue$0

I-10 Investment income$22,500

I-11 Other revenuePrior year $8,050$9,590

I-12 Total revenuePrior year $1,311,159$1,594,894

I-13 Grants and similar amounts paid$0

I-14 Benefits paid to members$0

I-15 Salaries and benefits$0

I-16a Professional fundraising fees$0

I-17 Other expensesPrior year $1,420,252$1,653,851

I-18 Total expensesPrior year $1,420,252$1,653,851

I-19 Revenue less expensesPrior year −$109,093−$58,957

Part VI · Governance 12 of 12 board members independent, 1 to look at

VI-1a Voting members of the governing body12

VI-1b Independent voting members12

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 $1,594,894 across 7 lines filed

VIII-1e Government grants$547,250

VIII-1f All other contributions, gifts and grants$1,015,554

VIII-1g Noncash contributions (included above)$3,750

VIII-1h Total contributions, gifts and grants$1,562,804

VIII-7 Net gain or loss on sales of assetsRelated to mission $22,500 · Unrelated business $0 · Excluded from tax $0$22,500

VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $9,590 · Unrelated business $0 · Excluded from tax $0$9,590

VIII-12 Total revenueRelated to mission $32,090 · Unrelated business $0 · Excluded from tax $0$1,594,894

Part IX · Statement of functional expenses $1,653,851 across 9 lines filed

IX-11c Accounting feesPrograms $0 · Management $5,000 · Fundraising $0$5,000

IX-12 Advertising and promotionPrograms $51,110 · Management $0 · Fundraising $1,387$52,497

IX-13 Office expensesPrograms $26,663 · Management $4,668 · Fundraising $1,433$32,764

IX-16 OccupancyPrograms $0 · Management $36,000 · Fundraising $0$36,000

IX-17 TravelPrograms $73,439 · Management $2,414 · Fundraising $36,848$112,701

IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $8,211 · Fundraising $0$8,211

IX-23 InsurancePrograms $0 · Management $8,112 · Fundraising $0$8,112

IX-24 Other expenses (24a–d)Programs $864,851 · Management $121,600 · Fundraising $359,780$1,346,231

IX-24e All other expensesPrograms $16,857 · Management $35,478 · Fundraising $0$52,335

IX-25 Total functional expensesPrograms $1,032,920 · Management $221,483 · Fundraising $399,448$1,653,851

Part X · Balance sheet $353,908 assets, 12 lines filed

X-1 Cash, non-interest-bearingStart of year $131,858$47,456

X-3 Pledges and grants receivableStart of year $131,477$209,478

X-8 Inventories for sale or useStart of year $80,682$80,777

X-9 Prepaid expenses and deferred chargesStart of year $6,283$5,399

X-10c Land, buildings and equipment, netStart of year $16,810$10,798

X-16 Total assetsStart of year $367,110$353,908

X-17 Accounts payable and accrued expensesStart of year $77,209$134,315

X-19 Deferred revenueStart of year $77,235$65,884

X-26 Total liabilitiesStart of year $154,444$200,199

X-27 Net assets without donor restrictionsStart of year $212,666$153,709

X-32 Total net assets or fund balancesStart of year $212,666$153,709

X-33 Total liabilities and net assetsStart of year $367,110$353,908

Part XI · Reconciliation of net assets $153,709 net assets at year end

XI-1 Total revenue$1,594,894

XI-2 Total expenses$1,653,851

XI-3 Revenue less expenses−$58,957

XI-4 Net assets at start of year$212,666

XI-10 Net assets at end of year$153,709

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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The Liberty Learning Foundation FY2022 filing

Before you give

Is it real?

Where the money goes

Who runs it and what they're paid

Questions the 990 asks

Programs and updates

Questions for The Liberty Learning Foundation

Funders

Grants

By the numbers

Filing history

Schedules filed Part IV