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.
80¢ of each $1 spent went to programs.
$413K 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

FY2023 · 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
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$413K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Plus $1.5M in investments, Pt X · Ln 11–13
Fine: 2.7 months of spending in cash; 1 to 3.
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
$390K
12% of total assets
Looks good: liabilities are 12% 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
$4.5M
+9% vs prior year
Spent
$5.4M
To programs
80%
Net assets
$3.0M
By yearFY2020–FY2024
Revenue
$4.5M
FY2023▲ +9%
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
$5.4M
FY2023▲ +36%
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
$3.0M
FY2023▼ -24%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

80 cents of each dollar spent went to programs.

Program services 80% · $4.4M Management & general 10% · $542K Fundraising 10% · $530K

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; $413K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$151,501Pt VII · Sec A
Chief Financial Officer
$148,265Pt VII · Sec A
Secretary
$113,333Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member (thru 11/2023)
$0Pt VII · Sec A
Board Member (thru 11/2023)
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$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 · $4.0M · in their own filed words · FY2023
01

(see Schedule O)changing 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.

$2.0Mprogram expense
02

(see Schedule O)rescue 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.

$1.2Mprogram expense
03

(see Schedule O)capacity 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.

$861Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$4.5M
Ln 12
Gifts and grantsLn 1h$4.5M
Investment incomeLn 3$98K
Money outPt IX
$5.4M
Ln 25
Programscol B$4.4M
Managementcol C$542K
Fundraisingcol D$530K
Owns and owesPt X
$3.0M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$3.3M
LiabilitiesLn 26$390K
PeoplePt VI, VII
14
listed · VII A
PaidVII A3
Voting boardVI 1a10
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$4.5M
Noncash giftsLn 1g$310K
Fundraising eventsLn 1c$887K
Investment incomeLn 3$98K
Gains on assetsLn 7−$10K
Total revenueLn 12$4.5M
Assets in detailPt X, end of year
CashLn 1$1.2M
Cash and savings togetherLn 1–2$1.2M
InvestmentsLn 11–13$1.5M
Land, buildings, equipmentLn 10c$53K
Other assetsLn 15$221K
Total assetsLn 16$3.3M
LiabilitiesLn 26$390K
Net assetsLn 32$3.0M
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 FY23End FY23
Cash and savingsLn 1–2$3.2M$1.2M
InvestmentsLn 11–13$1.5M
Land, buildings, equipmentLn 10c$56K$53K
Total assetsLn 16$4.1M$3.3M
LiabilitiesLn 26$196K$390K
Net assetsLn 32$3.9M$3.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$126K$126K
Grants and assistance to foreign recipientsLn 3$594K$594K
Pay of current officers, directors and key staffLn 5$483K$306K$151K$26K
Other salaries and wagesLn 7$1.9M$1.4M$123K$320K
Pension plan contributionsLn 8$74K$57K$4K$13K
Other employee benefitsLn 9$196K$152K$12K$33K
Payroll taxesLn 10$127K$84K$17K$26K
Accounting feesLn 11c$26K$26K
Other fees for servicesLn 11g$104K$80K$15K$9K
Advertising and promotionLn 12$9K$9K
Office expensesLn 13$95K$42K$49K$5K
OccupancyLn 16$137K$108K$13K$16K
TravelLn 17$214K$103K$67K$43K
Depreciation, depletion and amortizationLn 22$21K$16K$4K$2K
InsuranceLn 23$13K$105$13K
Other expenses (24a–d)Ln 24$1.3M$1.3M$44K$33K
All other expensesLn 24e$24K$14K$5K$5K
Total functional expensesLn 25$5.4M$4.4M$542K$530K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.9M$4.9M−$42K$2.9M 990 PDF
FY2023 Viewing $4.5M$5.4M−$937K$3.0M 990 PDF
FY2022 $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 FY2023 990 (6 parts)
Part I · Summary $4,487,447 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $4,335,884$4,456,529
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $41,108$97,964
I-11 Other revenuePrior year −$259,717−$67,046
I-12 Total revenuePrior year $4,117,275$4,487,447
I-13 Grants and similar amounts paidPrior year $575,908$719,224
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,425,048$2,734,434
I-16a Professional fundraising feesPrior year $13,000$0
I-17 Other expensesPrior year $980,698$1,971,045
I-18 Total expensesPrior year $3,994,654$5,424,703
I-19 Revenue less expensesPrior year $122,621−$937,256
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 $4,487,447 across 9 lines filed
Lines not itemized here account for $9,724 of total revenue; see the IRS return.
VIII-1c Fundraising events$886,810
VIII-1f All other contributions, gifts and grants$3,569,719
VIII-1g Noncash contributions (included above)$310,028
VIII-1h Total contributions, gifts and grants$4,456,529
VIII-3 Investment incomeExcluded from tax $107,881$107,881
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$9,917−$9,917
VIII-8 Net income from fundraising eventsExcluded from tax −$125,136−$125,136
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $48,366$48,366
VIII-12 Total revenueRelated to mission $9,724 · Unrelated business $0 · Excluded from tax $21,194$4,487,447
Part IX · Statement of functional expenses $5,424,703 across 17 lines filed
IX-2 Grants to domestic individualsPrograms $125,555$125,555
IX-3 Grants and assistance to foreign recipientsPrograms $593,669$593,669
IX-5 Pay of current officers, directors and key staffPrograms $306,097 · Management $150,513 · Fundraising $26,269$482,879
IX-7 Other salaries and wagesPrograms $1,411,550 · Management $122,755 · Fundraising $320,093$1,854,398
IX-8 Pension plan contributionsPrograms $57,391 · Management $3,532 · Fundraising $12,739$73,662
IX-9 Other employee benefitsPrograms $151,649 · Management $11,936 · Fundraising $32,837$196,422
IX-10 Payroll taxesPrograms $83,803 · Management $17,274 · Fundraising $25,996$127,073
IX-11c Accounting feesManagement $26,017$26,017
IX-11g Other fees for servicesPrograms $80,393 · Management $14,865 · Fundraising $8,667$103,925
IX-12 Advertising and promotionPrograms $9,235$9,235
IX-13 Office expensesPrograms $41,567 · Management $49,100 · Fundraising $4,503$95,170
IX-16 OccupancyPrograms $108,446 · Management $13,024 · Fundraising $15,820$137,290
IX-17 TravelPrograms $103,368 · Management $67,495 · Fundraising $42,863$213,726
IX-22 Depreciation, depletion and amortizationPrograms $15,792 · Management $3,640 · Fundraising $1,619$21,051
IX-23 InsurancePrograms $105 · Management $13,134$13,239
IX-24 Other expenses (24a–d)Programs $1,250,507 · Management $43,965 · Fundraising $33,108$1,327,580
IX-24e All other expensesPrograms $14,201 · Management $4,536 · Fundraising $5,075$23,812
IX-25 Total functional expensesPrograms $4,353,328 · Management $541,786 · Fundraising $529,589$5,424,703
Part X · Balance sheet $3,345,413 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $3,228,657$1,224,405
X-3 Pledges and grants receivableStart of year $0$317,724
X-4 Accounts receivableStart of year $712,336$0
X-8 Inventories for sale or useStart of year $13,933$22,745
X-9 Prepaid expenses and deferred chargesStart of year $17,264$23,801
X-10c Land, buildings and equipment, netStart of year $55,757$53,230
X-11 Publicly traded securities$1,482,569
X-15 Other assetsStart of year $61,493$220,939
X-16 Total assetsStart of year $4,089,440$3,345,413
X-17 Accounts payable and accrued expensesStart of year $63,853$182,894
X-25 Other liabilitiesStart of year $132,645$206,833
X-26 Total liabilitiesStart of year $196,498$389,727
X-27 Net assets without donor restrictionsStart of year $3,017,342$2,869,203
X-28 Net assets with donor restrictionsStart of year $875,600$86,483
X-32 Total net assets or fund balancesStart of year $3,892,942$2,955,686
X-33 Total liabilities and net assetsStart of year $4,089,440$3,345,413
Part XI · Reconciliation of net assets $2,955,686 net assets at year end
XI-1 Total revenue$4,487,447
XI-2 Total expenses$5,424,703
XI-3 Revenue less expenses−$937,256
XI-4 Net assets at start of year$3,892,942
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,955,686

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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