LIBERTY EDUCATIONAL MINISTRIES INC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- LIBERTY EDUCATIONAL MINISTRIES INC (EIN 75-2316143)
- Tax period
- 2011-06-01 to 2012-05-31
- Filed
- 2013-03-06
- IRS object ID
- 201320659349300252
- Schema version
- 2011v1.5
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-03-06T07:05:10-06:00 | Timestamp |
| Tax Period End Date | 2012-05-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 750706311 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Freemon Shapard & Story | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 807 8th Street 2nd Floor | AddressLine1 |
| City | Wichita Falls | City |
| State | TX | State |
| ZIP Code | 763013381 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-06-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 752316143 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Liberty Educational Ministries Inc | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LIBE | NameControl |
| Phone | 9402942000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 S Highway 377 | AddressLine1 |
| City | Argyle | City |
| State | TX | State |
| ZIP Code | 76226 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Rodney Haire | Name |
| Title | President | Title |
| Phone | 9402942000 | Phone |
| Date Signed | 2013-02-25 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Mac Cannedy | Name |
| PTIN | P00123468 | PTIN |
| Phone | 9403224436 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | Rodney Haire | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 S Highway 377 | AddressLine1 |
| City | Argyle | City |
| State | TX | State |
| ZIP Code | 76226 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 25580820 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | www.libertychristian.com | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1989 | YearFormation |
| State Legal Domicile | TX | StateLegalDomicile |
| Activity Or Mission Description | To fulfill vision of empowering students to embrace a lifestyle that stands firmly for all values consistent with God's word, by working in concert with families who profess faith in Jesus Christ by providing a college preparatory education based on God's holy word. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 8 | NbrIndependentVotingMembers |
| Total Nbr Employees | 318 | TotalNbrEmployees |
| Total Nbr Volunteers | 100 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 1014965 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 8892389 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 15355417 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 16285172 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 100250 | InvestmentIncomePriorYear |
| Investment Income Current Year | 95233 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 82066 | OtherRevenuePriorYear |
| Other Revenue Current Year | 150588 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 16552698 | TotalRevenuePriorYear |
| Total Revenue Current Year | 25423382 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1091295 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1209722 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 7453465 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 8638427 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 159836 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 518820 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6383171 | OtherExpensePriorYear |
| Other Expenses Current Year | 6468669 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 14927931 | TotalExpensesPriorYear |
| Total Expenses Current Year | 16476654 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1624767 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 8946728 | RevenuesLessExpensesCY |
| Total Assets BOY | 39449832 | TotalAssetsBOY |
| Total Assets EOY | 49904600 | TotalAssetsEOY |
| Total Liabilities BOY | 18098210 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 19837794 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 21351622 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 30066806 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | Liberty's mission is to fulfill our vision of empowering students to embrace a lifestyle that stands firmly for all values consistent with God's word, by working in concert with families who profess faith in Jesus Christ by providing a college preparatory education based on God's holy word. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 13536937 | Expense |
| Grants | 1209722 | Grants |
| Revenue | 16285172 | Revenue |
| Description | The development of Christian Leaders by providing a college preparatory curriculum based on God's word. The school has accomplished its mission through the following academic emphasis:1. To promote high academic standards, and to help each student realize his full academic potential.2. To prepare students for success and achievement at the college level.3. To assist students in developing a disciplined approach to their studies.4. To encourage all students to think clearly and logically and to work both independently and cooperatively, using good study habits.5. To help each student gain a thorough mastery of the fundamental processes used in communicating and dealing with others, including reading, writing, speaking, listening, and using mathematics.6. To develop creative and critical thinking, and proper use of biblical criteria for evaluation.7. To develop responsible freedom, instilling a love for our country and respect for those who lived and died to make America great.8. To help students develop an understanding of the world in which they live and the ability to appreciate and contribute to their environment. | Description |
| Total Program Service Expense | 13536937 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 0 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 149 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 318 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 8 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rodney Haire | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 9402942000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 S Highway 377 | AddressLine1 |
| City | Argyle | City |
| State | TX | State |
| ZIP Code | 76226 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (13 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| Rodney Haire | |||||||
| President | 40.00 | X | X | 327000 | 0 | 16624 | |
| Ed Cook | |||||||
| Secretary | 40.00 | X | X | 87450 | 0 | 7474 | |
| David Fuller | |||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | ||
| Andrew Gannon | |||||||
| Vice-President/Treasurer | 0.50 | X | X | 0 | 0 | 0 | |
| Guy Hatcher | |||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | ||
| Bob Kembel | |||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | ||
| Jeff Loch | |||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | ||
| Don Lovelace | |||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | ||
| Don Reece | |||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | ||
| Robert Woodall | |||||||
| Trustee | 0.50 | X | 0 | 0 | 0 | ||
| Melissa Masten | |||||||
| Chief Financial Officer | 40.00 | X | 77467 | 0 | 7159 | ||
| John Bregg Smith | |||||||
| Senior Director of Develop | 40.00 | 110293 | 0 | 7864 | X | ||
| Daniel Grigg | |||||||
| Senior Director of Advancement | 40.00 | 105783 | 0 | 7954 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 707993 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 47075 | TotalOtherCompensation |
| Number Individuals GT100 K | 3 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Joe R Jones | |||||
| PO Box 873 | Weatherford | TX | 76086 | Construction Service | 2691373 |
| Dennett Construction | |||||
| 2313 Cullen St | Fort Worth | TX | 73107 | Construction Service | 598465 |
| Sage Dining Services | |||||
| 1402 York Rd Suite 100 | Lutherville | MD | 21093 | Food Service | 572146 |
| Alliance Bus Charters | |||||
| 1819 Lacy Drive | Fort Worth | TX | 76177 | Transportation Services | 167463 |
| Franz Jeanes Lazo Cora & Associates Inc | |||||
| 4055 International Plaza Suite 510 | Fort Worth | TX | 76109 | Architectural Service | 163453 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| All Other Contributions | 8892389 | AllOtherContributions |
| Noncash Contributions | 1538589 | NoncashContributions |
| Total Contributions | 8892389 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Tuition | 611710 | 14704903 | 14704903 |
| School Activities | 611710 | 1580269 | 1580269 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 16285172 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 95233 | TotalRevenueColumn |
| Exclusion | $95,233 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 92207 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 6016 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 86191 | TotalRevenueColumn |
| Exclusion | $86,191 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 215819 | GrossSalesOfInventory |
| Cost Of Goods Sold | 151422 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 64397 | TotalRevenueColumn |
| Exclusion | $64,397 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 25423382 | TotalRevenueColumn |
| Related Or Exempt Function Income | 16285172 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $245,821 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1209722 | Total |
| Program Services | 1209722 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 649400 | Total |
| Management And General | 649400 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6530284 | Total |
| Program Services | 4738592 | ProgramServices |
| Management And General | 1432708 | ManagementAndGeneral |
| Fundraising | 358984 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 142062 | Total |
| Program Services | 136380 | ProgramServices |
| Management And General | 5682 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 818188 | Total |
| Program Services | 818188 | ProgramServices |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 498493 | Total |
| Program Services | 403779 | ProgramServices |
| Management And General | 94714 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3168 | Total |
| Management And General | 3168 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 34200 | Total |
| Management And General | 34200 | ManagementAndGeneral |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 159836 | Total |
| Fundraising | 159836 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 27553 | Total |
| Management And General | 27553 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6113 | Total |
| Program Services | 6113 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35526 | Total |
| Program Services | 35526 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 815572 | Total |
| Program Services | 815572 | ProgramServices |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1182131 | Total |
| Program Services | 1063918 | ProgramServices |
| Management And General | 118213 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 141149 | Total |
| Program Services | 141149 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Student activities | 2238874 | 2238874 | |
| Lunchroom | 581999 | 581999 | |
| Supplies | 425067 | 369808 | 55259 |
| Utilities | 396560 | 396560 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 580757 | Total |
| Program Services | 580757 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16476654 | Total |
| Program Services | 13536937 | ProgramServices |
| Management And General | 2420897 | ManagementAndGeneral |
| Fundraising | 518820 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 59875 | BOY |
| EOY | 69547 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4738132 | BOY |
| EOY | 7334994 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19200 | BOY |
| EOY | 5405671 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 575484 | BOY |
| EOY | 732800 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26504 | BOY |
| EOY | 12498 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 179711 | BOY |
| EOY | 94570 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 36912005 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 8070996 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 25135499 | BOY |
| EOY | 28841009 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8240967 | BOY |
| EOY | 6959156 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54930 | BOY |
| EOY | 46235 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 419530 | BOY |
| EOY | 408120 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39449832 | BOY |
| EOY | 49904600 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 755836 | BOY |
| EOY | 2183129 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3377832 | BOY |
| EOY | 4097793 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13964542 | BOY |
| EOY | 13556872 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18098210 | BOY |
| EOY | 19837794 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20073337 | BOY |
| EOY | 21016650 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1247830 | BOY |
| EOY | 9019701 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30455 | BOY |
| EOY | 30455 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 21351622 | BOY |
| EOY | 30066806 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 39449832 | BOY |
| EOY | 49904600 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 8946728 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -231544 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Both | X | FinancialStatementBoth |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 1386114 | InvestmentCostOrOtherBasis |
| Book Value | 1386114 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 28994217 | InvestmentCostOrOtherBasis |
| Depreciation | 6775987 | Depreciation |
| Book Value | 22218230 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 1585472 | InvestmentCostOrOtherBasis |
| Depreciation | 1295009 | Depreciation |
| Book Value | 290463 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 4946202 | InvestmentCostOrOtherBasis |
| Book Value | 4946202 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 28841009 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Certificates of deposit | Description |
| Book Value | 6959156 | BookValue |
| Method Of Valuation | C | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 6959156 | TotalOfBookValueSecurities |
| Total Revenue | 25423382 | TotalRevenue |
| Total Expenses | 16476654 | TotalExpenses |
| Excess Or Deficit For Year | 8946728 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -4768 | NetUnrealizedGLOnInvestments |
| Prior Period Adjustments | -226776 | PriorPeriodAdjustments |
| Total Adjustments | -231544 | TotalAdjustments |
| Excess Or Deficit Per FS | 8715184 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 27568941 | TotRevenueEtcAuditedFinclStmt |
| Other Revenues | 2145559 | OtherRevenues |
| Revenue Not Rptd F990 | 2145559 | RevenueNotRptdF990 |
| Revenue Subtotal | 25423382 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 25423382 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 18626981 | TotExpensesEtcAuditedFinclStmt |
| Losses Reported | 4768 | LossesReported |
| Other Expenses Included | 2145559 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 2150327 | ExpensesNotRptdF990 |
| Expenses Subtotal | 16476654 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 16476654 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Part XII, Line 2d - Other Adjustments: | Net expenses included with revenue on 990, but included with expenses 2,145,559. on audited financial statements. |
| Part XIII, Line 2d - Other Adjustments: | Net expenses included with revenue on 990, but included with expenses 2,145,559. on audited financial statements. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Explanation of Nondiscriminatory Policy Publication | Identifier |
| Return Reference | Schedule E, Part I, Line 3 | ReturnReference |
| Explanation | The school publicizes its racial nondiscrimination policy through written publication and on its website. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 1 | AgreementRefFundraising |
Fundraiser Activity Information FundraiserActivityInformation
Name Of Organization NameOfOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JF Smith Group | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1197 | AddressLine1 |
| City | Auburn | City |
| State | AL | State |
| ZIP Code | 368311197 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activity | Capital campaign consulting | Activity |
| Fundraiser Control Of Funds | 0 | FundraiserControlOfFunds |
| Gross Receipts | 2361142 | GrossReceipts |
| Amount Retained By Contractor | 159836 | AmountRetainedByContractor |
| Net To Organization | 2201306 | NetToOrganization |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Gross Receipts | 2361142 | TotalGrossReceipts |
| Total Retained By Contractors | 159836 | TotalRetainedByContractors |
| Total Net To Organization | 2201306 | TotalNetToOrganization |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Auction | NameOfEvent1 |
| Gross Receipts Event1 | 89370 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 89370 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 6016 | OtherDirectExpensesEvent1 |
| Total Number Of Other Events | 1 | TotalNumberOfOtherEvents |
| Gross Receipts Other Events | 2837 | GrossReceiptsOtherEvents |
| Gross Revenue Other Events | 2837 | GrossRevenueOtherEvents |
| Gross Receipts Total | 92207 | GrossReceiptsTotal |
| Gross Revenue Total Events | 92207 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 6016 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 6016 | DirectExpenseSummaryEvents |
| Net Income Summary | 86191 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: Students receive financial aid from the school through an application process. The School uses School and Student Services (SSS) to process financial aid applications. The process allows the determination of applicant's ability to pay tuition. Financial aid is awarded based on demonstrated financial need. Poor academics or violation of school codes can also affect financial aid awards. This financial aid application process is open to all student families. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Rodney Haire | NamePerson |
| Base Compensation Filing Org | 327000 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 11850 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 4774 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 343624 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 3 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 1538589 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | Fair market value | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | The governing board reviews the Form 990 prior to filing. The method used is to compare applicable areas of the Form 990 to the financial audit and to verify that all questions are answered accurately. | |
| Form 990, Part VI, Section B, line 12c | The School requires officers, directors and trustees to disclose annually any interests that might give rise to a conflict of interest by completing a conflict of statement. | |
| Form 990, Part VI, Section B, line 15 | The School uses a process for determining compensation of the organizations director, officers or key employees that consists of review of compensation paid for comparable positions within the community or industry, and documents the proceedings and decisions made. | |
| Form 990, Part VI, Section C, line 18 | The organization makes its 990 available for public inspection upon request. | |
| Form 990, Part VI, Section C, line 19 | The organization makes its audited financial statements available for public inspection through the organization's website and upon request. The organization makes its governing documents and conflict of interest policy available for public inspection upon request. | |
| Form 990, Part XI, line 5: | Net unrealized losses on investments: -4,768. Prior period adjustments: -226,776. Total to Form 990, Part XI, Line 5: -231,544. | Changes in Net Assets or Fund Balances: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Integrity Park Inc | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1301 S Highway 377 | AddressLine1 |
| City | Argyle | City |
| State | TX | State |
| ZIP Code | 76226 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 203181364 | EIN |
| Primary Activities | Manage of Athletic Facilities for Liberty Educational Ministries, Inc. | PrimaryActivities |
| Legal Domicile State | TX | LegalDomicileState |
| Exempt Code Section | 501(c)(3) | ExemptCodeSection |
| Public Charity Status | Line 2 | PublicCharityStatus |
| Direct Controlling Entity NA | N/A | DirectControllingEntityNA |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |