Liberty in North Korea's main purpose is to work alongside the North Korean people to accelerate change by focusing in two main strategic areas: working directly with North Korean refugees, and changing the way the world views North Korea.

501(c)(3) charity; gifts are tax-deductible.
73¢ of each $1 spent went to programs.
$480K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $264K a year · 6% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
73%
of spending
Fine: 73% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$480K
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
10 mo
of spending, in cash
Looks good: 9.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $30K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$196K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 10 voting members
Looks good: 9 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.1M
-11% vs prior year
Spent
$4.0M
To programs
73%
Net assets
$3.9M
By yearFY2020–FY2024
Revenue
$4.1M
FY2022▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.2M
FY2021$4.7M
FY2022$4.1M
FY2023$4.5M
FY2024$4.9M
Expenses
$4.0M
FY2022▲ +34%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.7M
FY2021$3.0M
FY2022$4.0M
FY2023$5.4M
FY2024$4.9M
Net assets
$3.9M
FY2022▲ +3%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.1M
FY2021$3.8M
FY2022$3.9M
FY2023$3.0M
FY2024$2.9M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 2005.

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

Where the money goes

73 cents of each dollar spent went to programs.

Program services 73% · $2.9M Management & general 11% · $457K Fundraising 15% · $619K

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

16 people listed on the 990; $480K paid to officers and key staff.

Part VII, Section A · reportable compensation
$158,780Pt VII · Sec A
$145,779Pt VII · Sec A
Secretary
$104,120Pt VII · Sec A
$71,820Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Hannah Song’s $176K as Chief Executive Officer is at the 69th percentile of top reported officer pay among 1168 $1–10M international 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 · 7 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Hannah Song$176,464$151,501$158,780$128,700$111,900
John Mooney$168,858$148,265$145,779$123,600$121,200
Angeline Kim$132,848$113,333$104,120$101,740$84,168
Jeannie Lee$108,310————
Esther Ahn———$89,201—
Esther Ahn to 622——$71,820——
Joshua Chan————$57,250

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.

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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 15aYes

Programs and updates

Helps North Korean refugees and changes global views of North Korea.

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3 programs · $2.6M · in their own filed words · FY2022
01

See Schedule Ochanging the Narrative on North Korea

While dictators and nuclear missiles command headlines about north korea, they erase the real heart of the country its people. This is what the regime wants, to control the narrative both domestically and internationally.

$1.1Mprogram expense
02

See Schedule Orescue and Resettlement Support

Once north koreans reach freedom, a new journey begins. Our team provides resettlement support, community, and access to resources to help north korean refugees succeed in their new lives. Humanitarian parole cases arrive in the U.S. Without status and are ineligible for the usual refugee resettlement benefits from the government.

$777Kprogram expense
03

See Schedule Ocapacity Building

As north korean refugees resettle and begin navigating their new lives, many aspire to not only find success, but also work towards impacting this issue. With access to the tools they need, north koreans have unlimited potential. We work with them to build their capacity and confidence as leaders and agents of change.

$757Kprogram 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
Total grants receivedfrom 1 funder$30K
Grants paid · 7 grants · $238K · 2020–2024
Unitemized GrantFY2024$76,800
Unitemized GrantFY2024$4,500
Unitemized GrantFY2023$79,000
Unitemized GrantFY2023$16,400
Unitemized GrantFY2022$26,965
Unitemized GrantFY2021$9,796
Unitemized GrantFY2020$25,000

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$4.1M
Ln 12
Gifts and grantsLn 1h$4.3M
Investment incomeLn 3$41K
Money outPt IX
$4.0M
Ln 25
Programscol B$2.9M
Managementcol C$457K
Fundraisingcol D$619K
Owns and owesPt X
$3.9M
net assets · Ln 32
Cash and savingsLn 1–2$3.2M
Total assetsLn 16$4.1M
LiabilitiesLn 26$196K
PeoplePt VI, VII
16
listed · VII A
PaidVII A4
Voting boardVI 1a10
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.3M
Noncash giftsLn 1g$120K
Fundraising eventsLn 1c$635K
Investment incomeLn 3$41K
Gains on assetsLn 7$2K
Total revenueLn 12$4.1M
Assets in detailPt X, end of year
CashLn 1$3.2M
Cash and savings togetherLn 1–2$3.2M
Land, buildings, equipmentLn 10c$56K
Other assetsLn 15$61K
Total assetsLn 16$4.1M
LiabilitiesLn 26$196K
Net assetsLn 32$3.9M
OperationsPt I, VI
EmployeesI 518
VolunteersI 630
Fiscal year endsHeaderDecember
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 FY22End FY22
Cash and savingsLn 1–2$3.5M$3.2M
Land, buildings, equipmentLn 10c$45K$56K
Total assetsLn 16$3.9M$4.1M
LiabilitiesLn 26$142K$196K
Net assetsLn 32$3.8M$3.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$190K$190K
Grants and assistance to foreign recipientsLn 3$386K$386K
Pay of current officers, directors and key staffLn 5$541K$381K$65K$96K
Other salaries and wagesLn 7$1.5M$1.0M$172K$257K
Pension plan contributionsLn 8$60K$41K$8K$10K
Other employee benefitsLn 9$258K$179K$34K$45K
Payroll taxesLn 10$114K$71K$16K$27K
Legal feesLn 11b$10K$6K$3K$1K
Accounting feesLn 11c$21K$10K$8K$2K
Professional fundraising feesLn 11e$13K$13K
Other fees for servicesLn 11g$74K$33K$20K$21K
Advertising and promotionLn 12$21K$21K$70
OccupancyLn 16$89K$56K$15K$19K
TravelLn 17$71K$33K$8K$30K
Depreciation, depletion and amortizationLn 22$12K$8K$3K$1K
InsuranceLn 23$14K$14K
Other expenses (24a–d)Ln 24$578K$451K$52K$74K
All other expensesLn 24e$91K$29K$40K$22K
Total functional expensesLn 25$4.0M$2.9M$457K$619K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.9M$4.9M−$42K$2.9M 990 PDF
FY2023 $4.5M$5.4M−$937K$3.0M 990 PDF
FY2022 Viewing $4.1M$4.0M$123K$3.9M 990 PDF
FY2021 $4.7M$3.0M$1.7M$3.8M 990 PDF
FY2020 $3.2M$2.7M$514K$2.1M 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 F · Foreign M · Noncash J · Pay O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $4,117,275 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,695,936$4,335,884
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $698$41,108
I-11 Other revenuePrior year −$45,414−$259,717
I-12 Total revenuePrior year $4,651,220$4,117,275
I-13 Grants and similar amounts paidPrior year $204,723$575,908
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,006,908$2,425,048
I-16a Professional fundraising feesPrior year $42,000$13,000
I-17 Other expensesPrior year $736,212$980,698
I-18 Total expensesPrior year $2,989,843$3,994,654
I-19 Revenue less expensesPrior year $1,661,377$122,621
Part VI · Governance 9 of 10 board members independent, 1 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,117,275 across 8 lines filed
Lines not itemized here account for $4,147 of total revenue; see the IRS return.
VIII-1c Fundraising events$634,860
VIII-1f All other contributions, gifts and grants$3,701,024
VIII-1g Noncash contributions (included above)$120,207
VIII-1h Total contributions, gifts and grants$4,335,884
VIII-3 Investment incomeExcluded from tax $39,367$39,367
VIII-7 Net gain or loss on sales of assetsExcluded from tax $1,741$1,741
VIII-8 Net income from fundraising eventsExcluded from tax −$263,864−$263,864
VIII-12 Total revenueRelated to mission $4,147 · Unrelated business $0 · Excluded from tax −$222,756$4,117,275
Part IX · Statement of functional expenses $3,994,654 across 18 lines filed
IX-2 Grants to domestic individualsPrograms $190,378$190,378
IX-3 Grants and assistance to foreign recipientsPrograms $385,530$385,530
IX-5 Pay of current officers, directors and key staffPrograms $380,916 · Management $64,857 · Fundraising $95,720$541,493
IX-7 Other salaries and wagesPrograms $1,023,060 · Management $171,752 · Fundraising $257,014$1,451,826
IX-8 Pension plan contributionsPrograms $41,426 · Management $7,844 · Fundraising $10,432$59,702
IX-9 Other employee benefitsPrograms $178,697 · Management $33,834 · Fundraising $45,001$257,532
IX-10 Payroll taxesPrograms $71,086 · Management $16,211 · Fundraising $27,198$114,495
IX-11b Legal feesPrograms $5,997 · Management $2,713 · Fundraising $1,291$10,001
IX-11c Accounting feesPrograms $10,249 · Management $8,083 · Fundraising $2,206$20,538
IX-11e Professional fundraising feesFundraising $13,000$13,000
IX-11g Other fees for servicesPrograms $33,140 · Management $20,252 · Fundraising $20,590$73,982
IX-12 Advertising and promotionPrograms $20,966 · Fundraising $70$21,036
IX-16 OccupancyPrograms $55,736 · Management $14,604 · Fundraising $19,142$89,482
IX-17 TravelPrograms $33,457 · Management $7,671 · Fundraising $29,866$70,994
IX-22 Depreciation, depletion and amortizationPrograms $8,073 · Management $2,884 · Fundraising $1,432$12,389
IX-23 InsuranceManagement $13,549$13,549
IX-24 Other expenses (24a–d)Programs $451,237 · Management $52,474 · Fundraising $73,829$577,540
IX-24e All other expensesPrograms $28,801 · Management $40,167 · Fundraising $22,219$91,187
IX-25 Total functional expensesPrograms $2,918,749 · Management $456,895 · Fundraising $619,010$3,994,654
Part X · Balance sheet $4,089,440 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $3,527,935$3,228,657
X-4 Accounts receivableStart of year $276,632$712,336
X-8 Inventories for sale or use$13,933
X-9 Prepaid expenses and deferred chargesStart of year $61,744$17,264
X-10c Land, buildings and equipment, netStart of year $45,283$55,757
X-15 Other assetsStart of year $11,125$61,493
X-16 Total assetsStart of year $3,937,762$4,089,440
X-17 Accounts payable and accrued expensesStart of year $141,930$63,853
X-25 Other liabilitiesStart of year $0$132,645
X-26 Total liabilitiesStart of year $141,930$196,498
X-27 Net assets without donor restrictionsStart of year $3,436,799$3,017,342
X-28 Net assets with donor restrictionsStart of year $359,033$875,600
X-32 Total net assets or fund balancesStart of year $3,795,832$3,892,942
X-33 Total liabilities and net assetsStart of year $3,937,762$4,089,440
Part XI · Reconciliation of net assets $3,892,942 net assets at year end
XI-1 Total revenue$4,117,275
XI-2 Total expenses$3,994,654
XI-3 Revenue less expenses$122,621
XI-4 Net assets at start of year$3,795,832
XI-9 Other changes in net assets−$25,511
XI-10 Net assets at end of year$3,892,942

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

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