THE LIBERATION FOUNDATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
THE LIBERATION FOUNDATION (EIN 85-1447679)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-15
IRS object ID
202403209349329115
Schema version
2023v5.0
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)
Return2024-11-15T23:19:29-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN272001590PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1J MILLER & ASSOCIATES LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 27308AddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19118ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN851447679EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIBERATION FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLIBEBusinessNameControlTxt
Phone8132449445PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1511 NORTH BROAD STREETAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19123ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTERRANCE LEWISPersonNm
Person TitleCHAIRPersonTitleTxt
Phone8132449445PhoneNum
Signature2024-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOYCE MILLERPreparerPersonNm
PTINP00047160PTIN
Phone2156001701PhoneNum
Preparation2024-11-15PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTERRANCE LEWISPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1511 NORTH BROAD STREETAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19123ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$571,796GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://LIBERATION-FOUNDATION.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2020FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionTHE LIBERATION FOUNDATION (TLF), ALSO KNOWN AS THE TERRANCE LEWIS LIBERATION FOUNDATION (TLLF), WAS FOUNDED BY TERRANCE LEWIS, A WRONGFULLY CONVICTED JUVENILE LIFER FROM PHILADELPHIA IN 2020. TLF IS A NON-PROFIT ORGANIZATION DEDICATED TO ADVOCATING FOR WRONGFULLY CONVICTED PEOPLE WHO ARE SEEKING LEGAL REPRESENTATION. THE PRIMARY GOAL OF THE LIBERATION FOUNDATION IS TO SECURE JUSTICE AND FREEDOM FOR THE WRONGFULLY INCARCERATED THROUGH RESEARCH, INVESTIGATION, ADVOCACY AND SUPPORT WORK. IN ADDITION, TLF ASSISTS RETURNING CITIZENS WITH MENTORSHIP, RESOURCES AND REFERRALS BEFORE AND AFTER THEIR RELEASE THROUGH ITS PROJECT HOPE PROGRAM. TLF ALSO HAS THE BROADER MISSION OF ASSISTING WITH THE IMPLEMENTATION OF A REVAMPED, EQUITABLE, AND MORE COMPASSIONATE JUSTICE SYSTEM.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers11TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$64,057PYContributionsGrantsAmt
CY Contributions Grants$571,796CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$64,057PYTotalRevenueAmt
CY Total Revenue$571,796CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$27,507PYOtherExpensesAmt
CY Other Expenses$48,370CYOtherExpensesAmt
PY Total Expenses$27,507PYTotalExpensesAmt
CY Total Expenses$48,370CYTotalExpensesAmt
PY Revenues Less Expenses$36,550PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$523,426CYRevenuesLessExpensesAmt
Total Assets BOY$100,803TotalAssetsBOYAmt
Total Assets EOY$624,229TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$100,803NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$624,229NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE LIBERATION FOUNDATION (TLF), ALSO KNOWN AS THE TERRANCE LEWIS LIBERATION FOUNDATION (TLLF), WAS FOUNDED BY TERRANCE LEWIS, A WRONGFULLY CONVICTED JUVENILE LIFER FROM PHILADELPHIA IN 2020. TLF IS A NON-PROFIT ORGANIZATION DEDICATED TO ADVOCATING FOR WRONGFULLY CONVICTED PEOPLE WHO ARE SEEKING LEGAL REPRESENTATION. THE PRIMARY GOAL OF THE LIBERATION FOUNDATION IS TO SECURE JUSTICE AND FREEDOM FOR THE WRONGFULLY INCARCERATED THROUGH RESEARCH, INVESTIGATION, ADVOCACY AND SUPPORT WORK. IN ADDITION, TLF ASSISTS RETURNING CITIZENS WITH MENTORSHIP, RESOURCES AND REFERRALS BEFORE AND AFTER THEIR RELEASE THROUGH ITS PROJECT HOPE PROGRAM. TLF ALSO HAS THE BROADER MISSION OF ASSISTING WITH THE IMPLEMENTATION OF A REVAMPED, EQUITABLE, AND MORE COMPASSIONATE JUSTICE SYSTEM.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$42,540ExpenseAmt
DescSOCIAL JUSTICE ACTIVITIES.Desc
Total Program Service Expenses$42,540TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonORGANIZATIONPersonNm
Phone8132449445PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1511 NORTH BROAD STREETAddressLine1Txt
Address Line2APT 1006AddressLine2Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19123ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
TERRANCE LEWIS
CHAIR10.00Yes (X)Yes (X)$0$0$0
CARSON ECKHARD
VICE CHAIR10.00Yes (X)Yes (X)$0$0$0
SUZANNE RUSHING
DIRECTOR1.00Yes (X)$0$0$0
LAUREN BARROW
DIRECTOR1.00Yes (X)$0$0$0
KEVIN HARDEN JR
DIRECTOR1.00Yes (X)$0$0$0
BRANDON FLOOD
DIRECTOR1.00Yes (X)$0$0$0
JASON FLOM
DIRECTOR1.00Yes (X)$0$0$0
CELESTE TRUSTY
DIRECTOR1.00Yes (X)$0$0$0
DAVID LAIGAIE
DIRECTOR1.00Yes (X)$0$0$0
COLIN MILLER
DIRECTOR1.00Yes (X)$0$0$0
MIKE TWIGGS
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$571,796AllOtherContributionsAmt
Total Contributions$571,796TotalContributionsAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$571,796TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$3,005TotalAmt
Management And General$3,005ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$24,748TotalAmt
Program Services$24,748ProgramServicesAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$4,300TotalAmt
Program Services$4,300ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$26TotalAmt
Program Services$26ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SUPPLIES$10,918$10,918
SPECIAL EVENT EXP$2,548$2,548
WEBSITE EXPENSE$1,605$1,605
CONNECTIVITY$1,092$1,092

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$128TotalAmt
Management And General$128ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$48,370TotalAmt
Program Services$42,540ProgramServicesAmt
Management And General$5,830ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$100,803BOYAmt
EOY$624,229EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$100,803BOYAmt
EOY$624,229EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$100,803BOYAmt
EOY$624,229EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$100,803BOYAmt
EOY$624,229EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$100,803BOYAmt
EOY$624,229EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$523,426ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$11,042CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$60,758CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$64,057CurrentTaxYearMinus1YearAmt
Current Tax Year$571,796CurrentTaxYearAmt
Total$707,653TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$11,042CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$60,758CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$64,057CurrentTaxYearMinus1YearAmt
Current Tax Year$571,796CurrentTaxYearAmt
Total$707,653TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$707,653PublicSupportTotal170Amt
Total Support$707,653TotalSupportAmt
First5 Years170Yes (X)First5Years170Ind

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 O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE LIBERATION FOUNDATION (TLF), ALSO KNOWN AS THE TERRANCE LEWIS LIBERATION FOUNDATION (TLLF), WAS FOUNDED BY TERRANCE LEWIS, A WRONGFULLY CONVICTED JUVENILE LIFER FROM PHILADELPHIA IN 2020. TLF IS A NON-PROFIT ORGANIZATION DEDICATED TO ADVOCATING FOR WRONGFULLY CONVICTED PEOPLE WHO ARE SEEKING LEGAL REPRESENTATION. THE PRIMARY GOAL OF THE LIBERATION FOUNDATION IS TO SECURE JUSTICE AND FREEDOM FOR THE WRONGFULLY INCARCERATED THROUGH RESEARCH, INVESTIGATION, ADVOCACY AND SUPPORT WORK. IN ADDITION, TLF ASSISTS RETURNING CITIZENS WITH MENTORSHIP, RESOURCES AND REFERRALS BEFORE AND AFTER THEIR RELEASE THROUGH ITS PROJECT HOPE PROGRAM. TLF ALSO HAS THE BROADER MISSION OF ASSISTING WITH THE IMPLEMENTATION OF A REVAMPED, EQUITABLE, AND MORE COMPASSIONATE JUSTICE SYSTEM.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 12CON AN ANNUAL BASIS, EACH PERSON ADDRESSED IN THE POLICY MUST SIGN A STATEMENT WHICH AFFIRMS THAT THEY HAVE RECEIVED A COPY OF THE POLICY AND WILL COMPLY WITH THE POLICY. THEY ALSO MUST DISCLOSE AN FINANCIAL INTEREST S THAT MAY BE A CONFLICT.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPN REQUEST.
FORM 990, PART IX, LINE 11GCASE MANAGEMENT CONSULTANTS 16,297 0 0 FACILITATORS 6,451 0 0 SOCIAL MEDIA 2,000 0 0 TOTAL 24,748 0 0

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