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LIBERTY GROVE SCHOOLS INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
LIBERTY GROVE SCHOOLS INC (EIN 85-4063365)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-04-24
IRS object ID
202531149349301758
Schema version
2023v6.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-04-24T13:06:15-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN351356555PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1DONOVAN PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15151 E US HWY 36AddressLine1Txt
CityAVONCityNm
State AbbreviationINStateAbbreviationCd
ZIP46123ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN854063365EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIBERTY GROVE SCHOOLS INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLIBEBusinessNameControlTxt
Phone3172264242PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11002 WEST 25TH STREETAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46208ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMORRISE HARBOURPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone3172264242PhoneNum
Signature2025-03-18SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonABIGAIL HEDGES CPAPreparerPersonNm
PTINP02058156PTIN
Phone3177456411PhoneNum
Preparation2025-03-18PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMORRISE HARBOURPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11002 WEST 25TH STREETAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46208ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,199,303GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LIBERTYGROVESCHOOLS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2020FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionLIBERTY GROVE SCHOOLS ENVISIONS A COMMUNITY OF ACADEMIC EXCELLENCE THAT SPARKS INNOVATION AND CREATES OPPORTUNITIES. WE ACHIEVE THIS BY EMPOWERING STUDENTS OF DIVERSE BACKGROUNDS TO REACH THEIR FULL POTENTIAL, REMOVING LABELS THROUGH BUILDING COMMUNITY, EMPHASIZING HIGH STANDARDS OF EXCELLENCE, AND EMBRACING A WIDE VARIETY OF LEARNING OPPORTUNITIES.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee35TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$5,175,780PYContributionsGrantsAmt
CY Contributions Grants$5,159,143CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$6,194PYInvestmentIncomeAmt
CY Investment Income$34,616CYInvestmentIncomeAmt
PY Other Revenue$6,555PYOtherRevenueAmt
CY Other Revenue$5,544CYOtherRevenueAmt
PY Total Revenue$5,188,529PYTotalRevenueAmt
CY Total Revenue$5,199,303CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,310,998PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,693,787CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,231,534PYOtherExpensesAmt
CY Other Expenses$1,281,152CYOtherExpensesAmt
PY Total Expenses$3,542,532PYTotalExpensesAmt
CY Total Expenses$3,974,939CYTotalExpensesAmt
PY Revenues Less Expenses$1,645,997PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,224,364CYRevenuesLessExpensesAmt
Total Assets BOY$2,339,722TotalAssetsBOYAmt
Total Assets EOY$3,498,321TotalAssetsEOYAmt
Total Liabilities BOY$159,334TotalLiabilitiesBOYAmt
Total Liabilities EOY$93,569TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,180,388NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,404,752NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionLIBERTY GROVE SCHOOLS ENVISIONS A COMMUNITY OF ACADEMIC EXCELLENCE THAT SPARKS INNOVATION AND CREATES OPPORTUNITIES. WE ACHIEVE THIS BY EMPOWERING STUDENTS OF DIVERSE BACKGROUNDS TO REACH THEIR FULL POTENTIAL, REMOVING LABELS THROUGH BUILDING COMMUNITY, EMPHASIZING HIGH STANDARDS OF EXCELLENCE, AND EMBRACING A WIDE VARIETY OF LEARNING OPPORTUNITIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,000ExpenseAmt
DescDATA DRIVEN INSTRUCTION - DURING THIS ACADEMIC SCHOOL YEAR WE ARE ENGAGED IN ANAYLSIS OF STUDENT ACADEMIC ASSESSMENT DATA THAT WILLCONITUE TO INFORM INSTRUCTIONAL DECISIONS AT LIBERTY GROVE SCHOOLS. THIS ENCOMPASSES INSTRUCTIONAL LEADERSHIP TRAINING AND WORKSHOPS ON HOW TO EFFECTIVELY IMPLEMENT A YEAR LONG DATA CYLE LED BY A CONSULTANT. DATA DRIVEN INSTRUCTION ALSO INCLUDES PLANNING TIME FOR TEACHERS TWICE A MONTH, PROGRESS MONITORING CHECKPOINTS FOR STUDENTS AND STAFF (ONE PER ACADEMIC QUARTER)..Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$6,000ExpenseAmt
DescPARENT AND COMMUNITY ENGAGEMENT - THE GOAL TO ENGAGE OUR SCHOOL COMMUNITY AND THE BROADER INDIANAPOLIS COMMUNITY IS A PRIORITY THIS SCHOOL YEAR. WE ARE WORKING WITH A COMMUNICATION COORIDNATOR TO SHARE THE STORIES AND SUCCESSES GOING ON AT LIBERTY GROVE SCHOOLS. THE COMMUNICATION COORIDNATOR HAS BEEN WORKING WITH STAFF AND COMMUNITY MEMBERS TO SHARE THE EXPERIENCES AND EVENTS GOING ON AT THE SCHOOLS. THIS INCLUDES ALL THE WEEKLY AND MONTHLY CELEBRATIONS TAKING PLACE IN INDIVIDUAL CLASSES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$2,000ExpenseAmt
DescSTUDENT ATTENDANCE - A PRIMARY GOAL THAT WE HAVE THIS SCHOOL YEAR CENTER ON SUPPORTING STUDENT ATTENDANCE. AS A SCHOOL WITH A 87% ATTENDANCE RATE WE WANT TO REACH A GOAL OF GREATER THAN 90% FOR THE SY 2024/2025. TO ACCOMPLISH THIS WE HAVE ESTABLISHED SEVERAL SCHOOL WIDE INCENTIVES THAT WILL HELP BOLSTER STUDENT ATTENDANCE INCLUDING A SCHOOL STORE AND MONTHLY CLASSROOM AND SCHOOL WIDE CELEBRATIONS FOR STUDENTS. WE HAVE ALSO INCLUDED SOME GIVEAWAYS TO THOSE PARENT PARTNERS THAT ARE SUPPORTING THE ATTENDANCE EFFORTS AT THE SCHOOL.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$3,263,552ExpenseAmt
Revenue$5,544RevenueAmt
DescTHE SCHOOL SERVED APPROXIMATELY 210 STUDENTS IN GRADES KINDERGARTEN THROUGH SIXTH GRADE DURING THE 2023-2024 SCHOOL YEAR (APPROXIMATELY 240 STUDENTS DURING THE 2022-2023 SCHOOL YEAR).Desc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$3,263,552TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue$5,544TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses$3,276,552TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document28IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee35EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
DAF Excess Business Holdings0DAFExcessBusinessHoldingsInd
Taxable Distributions0TaxableDistributionsInd
Distribution To Donor0DistributionToDonorInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CENTER FOR INNOVATIVE EDUCATION SOLUTIONSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3173796215PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111208 HARRISTON DRIVEAddressLine1Txt
CityFISHERSCityNm
State AbbreviationINStateAbbreviationCd
ZIP46037ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MORRISE HARBOUR
EXECUTIVE DIRECTOR50.00Yes (X)$132,152$0$9,962
YOLANDA WIDE
DIRECTOR OF OPERATIONS50.00Yes (X)$84,450$0$0
ANDREW CROWE
BOARD CHAIR5.00Yes (X)$0$0$0Yes (X)
NICHOLAS CANDIS
BOARD MEMBER5.00$0$0$0Yes (X)
LESLIE CARROLL
BOARD MEMBER5.00$0$0$0Yes (X)
ARION CLATON
BOARD MEMBER5.00$0$0$0Yes (X)
SHELLEY COVINGTON
BOARD MEMBER5.00$0$0$0Yes (X)
BURNELL GRIMES
BOARD MEMBER5.00$0$0$0Yes (X)
KEVIN HAMPTON
BOARD MEMBER5.00$0$0$0Yes (X)
JEWEL MOSLEY
BOARD MEMBER5.00$0$0$0Yes (X)
DONALD VAL
BOARD MEMBER5.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$216,602TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$9,962TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
INDUSTRY SPECIFIC SOLUTIONS
24901 NORTHWESTERN HWY 400SOUTHFIELDMI48075BUILDING SUBSTITUTES$148,222
WRIGHT EDUCATION GROUP
624 TOTTEN MEWS NEWASHINGTONDC20017EDUCATIONAL CONSULTANT & POWERSCHOOL SUP$116,195
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$5,151,643GovernmentGrantsAmt
All Other Contributions$7,500AllOtherContributionsAmt
Total Contributions$5,159,143TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$34,616TotalRevenueColumnAmt
Exclusion$34,616ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business611710BusinessCd
Total Revenue Column$5,544TotalRevenueColumnAmt
Related Or Exempt Func Income$5,544RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,544OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,199,303TotalRevenueColumnAmt
Related Or Exempt Func Income$5,544RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$34,616ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$236,343TotalAmt
Program Services$203,808ProgramServicesAmt
Management And General$32,535ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,055,389TotalAmt
Program Services$1,774,463ProgramServicesAmt
Management And General$280,926ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$247,393TotalAmt
Program Services$209,771ProgramServicesAmt
Management And General$37,622ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$154,662TotalAmt
Program Services$131,143ProgramServicesAmt
Management And General$23,519ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$28,072TotalAmt
Management And General$28,072ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$68,000TotalAmt
Management And General$68,000ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$521,454TotalAmt
Program Services$384,692ProgramServicesAmt
Management And General$136,762ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$16,352TotalAmt
Program Services$7,035ProgramServicesAmt
Management And General$9,317ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$78,677TotalAmt
Program Services$26,148ProgramServicesAmt
Management And General$52,529ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$18,555TotalAmt
Program Services$18,555ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$139,167TotalAmt
Program Services$139,167ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$13,331TotalAmt
Program Services$6,679ProgramServicesAmt
Management And General$6,652ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$11,259TotalAmt
Program Services$11,259ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$15,110TotalAmt
Program Services$15,110ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
FOOD SERVICE$245,344$245,344
CURRICULUM$103,378$103,378
DUES & SUBSCRIPTIONS$22,453$22,453

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,974,939TotalAmt
Program Services$3,276,552ProgramServicesAmt
Management And General$698,387ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$834,059BOYAmt
EOY$3,078,590EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$13,875BOYAmt
EOY$20,658EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,445,816BOYAmt
EOY$364,360EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$56,292LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$21,579LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$45,972BOYAmt
EOY$34,713EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,339,722BOYAmt
EOY$3,498,321EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$159,334BOYAmt
EOY$93,569EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$159,334BOYAmt
EOY$93,569EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,180,388BOYAmt
EOY$3,404,752EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,180,388BOYAmt
EOY$3,404,752EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,339,722BOYAmt
EOY$3,498,321EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,224,364ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$56,292OtherCostOrOtherBasisAmt
Depreciation$21,579DepreciationAmt
Book Value$34,713BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$34,713TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,289,867TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$2,090,564DonatedServicesAndUseFcltsAmt
Revenue Not Reported$2,090,564RevenueNotReportedAmt
Revenue Subtotal$5,199,303RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,199,303TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,065,503TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$2,090,564DonatedServicesUseFcltsAmt
Expenses Not Reported$2,090,564ExpensesNotReportedAmt
Expenses Subtotal$3,974,939ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,974,939TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL RECEIVED A DETERMINATION FROM THE U.S. TREASURY DEPARTMENT STATING IT QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION; HOWEVER, THE SCHOOL WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX-EXEMPT PURPOSE. FOR THE YEARS ENDED JUNE 30, 2024 AND 2023, NO ACCOUNTING FOR FEDERAL AND STATE INCOME TAXES WAS REQUIRED TO BE INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE SCHOOL TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD NOT BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE SCHOOL EXAMINED THIS ISSUE AND DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. TAX YEARS ENDED AFTER JUNE 30, 2020 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE NONDISCRIMINATORY POLICY IS POSTED ON THE ORGANIZATION'S WEBSITE. THE POLICY CAN BE EASILY ACCESSED THROUGH THE FAMILIES TAB ON THE WEBSITE AT LIBERTYGROVESCHOOLS.ORG AND IS AVAILABLE IN MULTIPLE LANGUAGES.
SCHEDULE E, PART I, LINE 6THE ORGANIZATION RECEIVED FUNDING FROM THE STATE OF INDIANA AS A PUBLIC CHARTER SCHOOL UNDER INDIANA CODE 20-24. IT ALSO RECEIVES FUNDING UNDER FEDERAL PROGRAMS ADMINISTERED BY THE STATE OF INDIANA.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CAS DIRECTED IN THE BOARD BYLAWS.
FORM 990, PART VI, SECTION B, LINE 15THE COMPENSATION OF THE ORGANIZATION'S OFFICERS IS APPROVED AT A BOARD OF DIRECTORS MEETING.
FORM 990, PART VI, SECTION C, LINE 19UPON REQUEST
FORM 990, PART IX, LINE 11GINSTRUCTIONAL SERVICES: PROGRAM SERVICE EXPENSES 209,422. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 209,422. CONTRACTORS: PROGRAM SERVICE EXPENSES 175,270. MANAGEMENT AND GENERAL EXPENSES 43,817. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 219,087. PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 92,945. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 92,945.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE SELECTION AND REVIEW PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.

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