2024-12-20T11:58:01-06:00 2024-06-30 580692043 MAULDIN & JENKINS LLC 200 GALLERIA PKWY SE STE 1700 ATLANTA GA 303395946 990 2023-07-01 873737445 LIBERTY CLASSICAL SCHOOLS EDUCATIONAL SERVICES INC LIBE 6786314822 100 GALLERIA PARKWAY SE STE 500 ATLANTA GA 30339 MERRITT HUBER TREASURER 6786314822 2024-12-19 1 1 MARY JO ALEXANDER P00002534 7709558600 2024-12-19 2023 2024-10-15 13:58:12Z X MATTHEW KIRBY 100 GALLERIA PARKWAY SE STE 500 ATLANTA GA 30339 2469343 0 X HTTPS://LIBERTYCLASSICALSCHOOLS.ORG/ X 2021 GA TO FORM, ORGANIZE, OPERATE, AND SUPPORT K THROUGH 12 CHARTER SCHOOLS THAT DEVELOP STUDENTS IN MIND AND CHARACTER. 3 3 17 5 0 0 59500 158566 1603165 2285730 5471 22537 2400 2510 1670536 2469343 0 0 0 0 1001765 1783615 0 0 111940 260177 337330 1261942 2120945 408594 348398 443655 1178753 15061 401761 428594 776992 X TO FORM, ORGANIZE, OPERATE, AND SUPPORT K THROUGH 12 CHARTER SCHOOLS THAT DEVELOP STUDENTS IN MIND AND CHARACTER THROUGH A CLASSICAL, CONTENT-RICH CIRRICULUM THAT EMPHASIZES THE PRINCIPLES OF VIRTUOUS LIVING, TRADITIONAL LEARNING, AND CIVIC RESPONSIBILITY GROUNDED UPON PRINCIPLES OF OBJECTIVE TRUTH, VIRTUE, COURAGE, COURTESY, HONESTY, PERSERVERANCE, SELF-GOVERNMENT, AND SERVICE; AND, TO PROVIDE SUCH OTHER PROGRAMS AND RESOURCES IN FURTHERANCE OF THIS PURPOSE. 0 0 1322464 2285730 LIBERTY CLASSICAL SCHOOLS IS A CHARTER MANAGEMENT ORGANIZATION AND ITS LEADERSHIP TEAM INCLUDES EXPERIENCED OPERATORS OF AMERICAN CLASSICAL EDUCATION CHARTER SCHOOLS. IT ALIGNS ITS SERVICES EXCLUSIVELY TO LAUNCH AND SUPPORT THAT SCHOOL MODEL IN PUBLIC CHARTER SCHOOL OR PRIVATE SCHOOL ENVIRONMENTS. LIBERTY SUPPORTS THE ESTABLISHMENT, MANAGEMENT, DATA TRACKING AND REPORTING, AND ADMINISTRATIVE OPERATIONS OF A NETWORK OF AUTONOMOUS NONPROFIT CHARTER SCHOOLS THAT IMPLEMENT THE AMERICAN CLASSICAL EDUCATION MODEL IN THE SOUTHEASTERN UNITED STATES. 1322464 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 8 0 1 17 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X JENNIFER LAI 6786314822 100 GALLERIA PARKWAY SE STE 500 ATLANTA GA 30339 HARRISON COLEMAN CHAIR 2.00 2.00 X X 0 0 0 MERRIT HUBER TREASURER 2.00 2.00 X X 0 0 0 BOBBY JONES MEMBER 2.00 2.00 X 0 0 0 MATTHEW KIRBY CEO / EXECUTIVE DIRECTOR 38.00 2.00 X 161417 0 27398 ROBERT KELLY CHIEF ADMINISTRATOR / SECRETARY 38.00 2.00 X 104693 0 12673 MARK NOLAN CFO 38.00 2.00 X 97117 0 15493 363227 0 55564 2 0 1 0 0 158566 158566 MANAGEMENT FEES 611710 2285730 2285730 2285730 22537 22537 REFUNDS & REIMBURSEMEN 900099 2510 2510 2510 2469343 2285730 0 25047 552925 100454 401816 50655 1009249 952712 25799 30738 50073 37554 10015 2504 62204 46653 12441 3110 109164 81873 21833 5458 7468 7468 119335 119335 44166 33125 11041 18689 18689 57474 6994 50480 37546 28159 9387 3780 250 3530 7857 3928 3143 786 26754 20066 6688 12939 9704 3235 DUES & SUBSCRIPTIONS 1272 954 318 LICENSES AND PERMITS 50 38 12 2120945 1322464 686541 111940 410294 956154 2000 0 25880 200885 5481 21714 443655 1178753 15061 41761 0 360000 15061 401761 X 428594 776992 428594 776992 443655 1178753 348398 0 X X 0 1 X 1 0 X 20000 59500 158566 238066 20000 59500 158566 238066 126240 111826 5471 22537 28008 2400 2510 4910 270984 3888895 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REFUNDS REIMBURSEMENTS - 2022 AMOUNT: $ 2,400. 2023 AMOUNT: $ 2,510. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: THE FOUNDATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 501(C)(3) AND HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS A PUBLICLY SUPPORTED ORGANIZATION AND NOT AS A PRIVATE FOUNDATION. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE FOUNDATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE FOUNDATION FOLLOWS THE STATUTORY REQUIREMENTS FOR ITS INCOME TAX ACCOUNTING AND GENERALLY AVOIDS RISKS ASSOCIATED WITH POTENTIALLY PROBLEMATIC TAX POSITIONS THAT MAY BE CHALLENGED UPON EXAMINATION. MANAGEMENT BELIEVES ANY LIABILITY RESULTING FROM TAXING AUTHORITIES IMPOSING ADDITIONAL INCOME TAXES FROM ACTIVITIES DEEMED TO BE UNRELATED TO THE FOUNDATION'S TAX-EXEMPT STATUS WOULD NOT HAVE A MATERIAL EFFECT ON THE FOUNDATION'S CONSOLIDATED FINANCIAL STATEMENTS. FORM 990 PART X THERE ARE NO UNCERTAIN TAX LIABILITIES AT DECEMBER 31, 2023 UNDER FIN 48 (ASC 740). X X 0 0 0 0 0 0 0 1 0 MATTHEW KIRBY CEO / EXECUTIVE DIRECTOR 160417 0 1000 0 0 0 0 0 27398 0 188815 0 0 0 PART I, LINE 3 DURING 2023, IN COOPERATION WITH INTERNATIONAL SEARCH FIRM CARNEY SANDOE (BASED IN BOSTON), DR. BRIAN CARPENTER (EDUCATIONAL CONSULTANT) AND ALSO COMPARING COMP PACKAGES WITH SIMILAR ORGANIZATIONS, THE BOARD DEVELOPED THE CEO'S COMPENSATION PACKAGE. COMPENSATION FOR OTHER OFFICERS IS COMPARED TO INDUSTRY STANDARDS USING A NORMAL SEARCH WITH BROAD BENCHMARKS AND SUBJECT TO THE BOARD'S APPROVAL. PART I, LINE 7 MATTHEW KIRBY, PRESIDENT/CEO, RECEIVED A DISCRETIONARY BONUS IN THE AMOUNT OF $1,000. MARK NOLAN, CFO, RECEIVED A DISCRETIONARY BONUS IN THE AMOUNT OF $1,000. ROBERT KELLY, CHIEF ADMINISTRATOR/SECRETARY, RECEIVED A DISCRETIONARY BONUS IN THE AMOUNT OF $1,000. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 WAS REVIEWED BY THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY PREVENTS INAPPROPRIATE PRIVATE INTERESTS. TO ENSURE COMPLIANCE, OUR ORGANIZATION FOLLOWS THESE STEPS: 1. AT THE START OF EACH FISCAL YEAR, EVERY BOARD MEMBER MUST FILL OUT A "CONFLICT OF INTEREST" FORM WITH A SERIES OF QUESTIONS CONFIRMING THE ABSENCE OF ANY CONFLICTS. 2. THROUGHOUT THE YEAR, WE PROVIDE TRAINING SESSIONS THAT REINFORCE OUR POLICY AND INCREASE AWARENESS OF POTENTIAL CONFLICT SITUATIONS. 3. WE HAVE ESTABLISHED EFFICIENT PROCEDURES FOR RESOLVING ANY CONFLICT-OF-INTEREST SITUATIONS SHOULD THEY ARISE. FORM 990, PART VI, SECTION B, LINE 15 IN COOPERATION WITH INTERNATIONAL SEARCH FIRM CARNEY SANDOE (BASED IN BOSTON), DR. BRIAN CARPENTER (EDUCATIONAL CONSULTANT) AND ALSO COMPARING COMP PACKAGES WITH SIMILAR ORGANIZATIONS, THE BOARD DEVELOPED THE CEO / EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE. COMPENSATION FOR OTHER OFFICERS IS COMPARED TO INDUSTRY STANDARDS USING A NORMAL SEARCH WITH BROAD BENCHMARKS AND SUBJECT TO THE BOARD'S APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THERE HAS BEEN NO CHANGE TO THE ORGANIZATION'S OVERSIGHT OR REVIEW PROCESS. LIBERTY CLASSICAL SCHOOLS FOUNDATION INC 100 GALLERIA PARKWAY SE STE 500 ATLANTA GA 30339 873737183 CHARTER SCHOOL SUPPORT GA 501(C)(3) LINE 7 LIBERTY CLASSICAL SCHOOLS EDUCATIONAL SERVICES INC 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0