LIBERATION IN A GENERATION INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- LIBERATION IN A GENERATION INC (EIN 93-4009651)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-14
- IRS object ID
- 202523189349310382
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-14T14:22:29-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 202153727 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SB & COMPANY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10200 GRAND CENTRAL AVE SUITE 250 | AddressLine1Txt |
| City | OWINGS MILLS | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21117 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 934009651 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LIBERATION IN A GENERATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LIBE | BusinessNameControlTxt |
| Phone | 4152766538 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9435 LORTON MARKET STREET 801 | AddressLine1Txt |
| City | LORTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22079 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JEREMIE GREER | PersonNm |
| Person Title | CO-EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4152766538 | PhoneNum |
| Signature | 2025-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | PAMELA GRAY | PreparerPersonNm |
| PTIN | P01237506 | PTIN |
| Phone | 4105840060 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JEREMIE GREER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9435 LORTON MARKET STREET 801 | AddressLine1Txt |
| City | LORTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22079 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,231,198 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTPS://WWW.LIBERATIONINAGENERATION.ORG/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2024 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | WE AIM TO CREATE POLITICAL AND ECONOMIC CHANGE WHERE PEOPLE OF COLOR PROSPER. THIS MEANS TEARING DOWN SYSTEMS OF OPPRESSION THAT EXTRACT FROM, DEVALUE, AND EXPLOIT BLACK, LATINE, LOW AND MODERATE INCOME ASIAN, AND INDIGENOUS PEOPLE. IT MEANS BUILDING A LIBERATION ECONOMY WHERE ALL PEOPLE OF COLOR HAVE OUR BASIC NEEDS MET, ARE SAFE FROM HARM, ARE VALUED, AND BELONG. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 12 | TotalEmployeeCnt |
| Total Volunteers | 2 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,100,001 | PYContributionsGrantsAmt |
| CY Contributions Grants | $6,165,038 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $64,200 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $547 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,238 | PYOtherRevenueAmt |
| CY Other Revenue | $1,413 | CYOtherRevenueAmt |
| PY Total Revenue | $1,101,239 | PYTotalRevenueAmt |
| CY Total Revenue | $6,231,198 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,666,601 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $245,518 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $10,089 | PYOtherExpensesAmt |
| CY Other Expenses | $1,115,636 | CYOtherExpensesAmt |
| PY Total Expenses | $10,089 | PYTotalExpensesAmt |
| CY Total Expenses | $2,782,237 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,091,150 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,448,961 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,094,900 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,588,271 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,750 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $48,160 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,091,150 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,540,111 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LIBERATION IN A GENERATION (LIBGEN) IS A MOVEMENT SUPPORT ORGANIZATION DEDICATED TO ADVANCING THE ECONOMIC LIBERATION OF PEOPLE OF COLOR WITHIN ONE GENERATION. FORMED IN 2019, LIBGEN IS DEDICATED TO BUILDING THE POWER OF PEOPLE OF COLOR TO TOTALLY TRANSFORM THE ECONOMYWHO CONTROLS IT, HOW IT WORKS, AND MOST IMPORTANTLY, FOR WHOM. WE BRING TOGETHER ADVOCATES, COMMUNITY ORGANIZERS, ECONOMISTS, AND OTHER PROVEN AND EMERGING LEADERS OF COLOR ACROSS THE COUNTRY TO BUILD A LIBERATION ECONOMY, WITHIN ONE GENERATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,848,834 | ExpenseAmt |
| Revenue | $64,200 | RevenueAmt |
| Desc | LIBERATION IN A GENERATION (LIBGEN) IS A MOVEMENT SUPPORT ORGANIZATION DEDICATED TO ADVANCING THE ECONOMIC LIBERATION OF PEOPLE OF COLOR WITHIN ONE GENERATION. FORMED IN 2019, LIBGEN IS DEDICATED TO BUILDING THE POWER OF PEOPLE OF COLOR TO TOTALLY TRANSFORM THE ECONOMYWHO CONTROLS IT, HOW IT WORKS, AND MOST IMPORTANTLY, FOR WHOM. WE BRING TOGETHER ADVOCATES, COMMUNITY ORGANIZERS, ECONOMISTS, AND OTHER PROVEN AND EMERGING LEADERS OF COLOR ACROSS THE COUNTRY TO BUILD A LIBERATION ECONOMY, WITHIN ONE GENERATION. | Desc |
| Total Program Service Expenses | $1,848,834 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 28 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 12 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANA MARIA ARGUDO-LORD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4152766538 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9435 LORTON MARKET STREET 801 | AddressLine1Txt |
| City | LORTON | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22079 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JEREMIE GREER | |||||||
| CO-EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $194,670 | $0 | $39,551 | ||
| SOLANA RICE | |||||||
| CO-EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $194,670 | $0 | $39,471 | ||
| GREISA MARTINEZ ROSAS | |||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| PIERRE JOSEPH | |||||||
| BOARD MEMBER | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ANA MARIA ARGUDO | |||||||
| CHIEF OPERATIONS OFFICER | 40.00 | $183,540 | $0 | $0 | Yes (X) | ||
| EMANUEL NIEVES | |||||||
| DIR OF RESEARCH & INNOVATION | 40.00 | $150,320 | $0 | $0 | Yes (X) | ||
| REUBEN LUCIO JR | |||||||
| DIR OF GRASSROOTS RELATIONSHIPS | 40.00 | $150,520 | $0 | $0 | Yes (X) | ||
| DOMINIQUE SIMS | |||||||
| CHIEF PROGRAM OFFICER | 40.00 | $136,875 | $0 | $0 | Yes (X) | ||
| ADRIEN WEIBGEN | |||||||
| GRASSROOTS RELATIONSHIPS MANAGER | 40.00 | $132,199 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,142,794 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $79,022 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $6,165,038 | AllOtherContributionsAmt |
| Total Contributions | $6,165,038 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EARNED INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $64,200 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $64,200 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $64,200 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $547 | TotalRevenueColumnAmt |
| Exclusion | $547 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REIMBURSEMENT INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,413 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,413 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,413 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,231,198 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $65,613 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $547 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $468,363 | TotalAmt |
| Program Services | $367,586 | ProgramServicesAmt |
| Management And General | $87,673 | ManagementAndGeneralAmt |
| Fundraising | $13,104 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $922,171 | TotalAmt |
| Program Services | $723,751 | ProgramServicesAmt |
| Management And General | $172,620 | ManagementAndGeneralAmt |
| Fundraising | $25,800 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,944 | TotalAmt |
| Program Services | $119,250 | ProgramServicesAmt |
| Management And General | $28,443 | ManagementAndGeneralAmt |
| Fundraising | $4,251 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,123 | TotalAmt |
| Program Services | $97,415 | ProgramServicesAmt |
| Management And General | $23,235 | ManagementAndGeneralAmt |
| Fundraising | $3,473 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,354 | TotalAmt |
| Program Services | $22,995 | ProgramServicesAmt |
| Management And General | $76,129 | ManagementAndGeneralAmt |
| Fundraising | $8,230 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $205,254 | TotalAmt |
| Program Services | $43,966 | ProgramServicesAmt |
| Management And General | $145,553 | ManagementAndGeneralAmt |
| Fundraising | $15,735 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $120,629 | TotalAmt |
| Program Services | $25,840 | ProgramServicesAmt |
| Management And General | $85,543 | ManagementAndGeneralAmt |
| Fundraising | $9,246 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,001 | TotalAmt |
| Program Services | $19,331 | ProgramServicesAmt |
| Management And General | $44,358 | ManagementAndGeneralAmt |
| Fundraising | $3,312 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $47,650 | TotalAmt |
| Program Services | $38,887 | ProgramServicesAmt |
| Management And General | $4,710 | ManagementAndGeneralAmt |
| Fundraising | $4,053 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,678 | TotalAmt |
| Program Services | $14,668 | ProgramServicesAmt |
| Management And General | $10 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROGRAM SERVICES | $316,807 | $316,345 | $462 | |
| ADMIN FEES | $156,964 | $156,964 | ||
| OTHER EXPENSES | $79,299 | $58,800 | $19,149 | $1,350 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,782,237 | TotalAmt |
| Program Services | $1,848,834 | ProgramServicesAmt |
| Management And General | $687,885 | ManagementAndGeneralAmt |
| Fundraising | $245,518 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,093,749 | BOYAmt |
| EOY | $3,831,993 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $747,423 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,151 | BOYAmt |
| EOY | $8,855 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,094,900 | BOYAmt |
| EOY | $4,588,271 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,750 | BOYAmt |
| EOY | $48,160 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,750 | BOYAmt |
| EOY | $48,160 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,091,150 | BOYAmt |
| EOY | $3,886,638 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $653,473 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,091,150 | BOYAmt |
| EOY | $4,540,111 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,094,900 | BOYAmt |
| EOY | $4,588,271 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,448,961 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,100,001 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,165,038 | CurrentTaxYearAmt |
| Total | $7,265,039 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,100,001 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,165,038 | CurrentTaxYearAmt |
| Total | $7,265,039 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $654,635 | SubstantialContributorsTotAmt |
| Public Support Total170 | $6,610,404 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $547 | CurrentTaxYearAmt |
| Total | $547 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,238 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,413 | CurrentTaxYearAmt |
| Total | $2,651 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,268,237 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $64,200 | GrossReceiptsRltdActivitiesAmt |
| First5 Years170 | Yes (X) | First5Years170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| 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) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,231,198 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,231,198 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,231,198 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,782,237 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,782,237 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,782,237 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | LIBGEN IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM THE PAYMENT OF FEDERAL INCOME TAXES, OTHER THAN NET UNRELATED BUSINESS INCOME TAXES, UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE UNITED STATES INTERNAL REVENUE CODE AND IS RECOGNIZED AS SUCH BY THE INTERNAL REVENUE SERVICE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. LIBGEN PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE ACCOMPANYING FINANCIAL STATEMENTS OR WHICH MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF DECEMBER 31, 2024, THE STATUTE OF LIMITATIONS FOR CALENDAR YEARS 2023 THROUGH 2024 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATE AND LOCAL JURISDICTIONS IN WHICH LIBGEN FILES TAX RETURNS. IT IS LIBGEN'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS INCOME TAX EXPENSE IN THE STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JEREMIE GREER | ||||||||||||||
| CO-EXECUTIVE DIRECTOR | $194,670 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $39,551 | $0 | $234,221 | $0 | $0 | $0 |
| SOLANA RICE | ||||||||||||||
| CO-EXECUTIVE DIRECTOR | $194,670 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $39,471 | $0 | $234,141 | $0 | $0 | $0 |
| ANA MARIA ARGUDO | ||||||||||||||
| CHIEF OPERATIONS OFFICER | $183,540 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $183,540 | $0 | $0 | $0 |
| REUBEN LUCIO JR | ||||||||||||||
| DIR OF GRASSROOTS RELATIONSHIPS | $150,520 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $150,520 | $0 | $0 | $0 |
| EMANUEL NIEVES | ||||||||||||||
| DIR OF RESEARCH & INNOVATION | $150,320 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $150,320 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FINAL DRAFT OF THE 990 WILL BE DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS SIGNED AND FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | YES, CORPORATION'S DIRECTORS, OFFICERS, AND MEMBERS OF ANY COMMITTEE OF THE BOARD THAT HAS AUTHORITY TO ACT ON BEHALF OF THE BOARD (A "BOARD COMMITTEE"), AND THOSE CORPORATION EMPLOYEES WHO MAY BE DESIGNATED BY THE BOARD OR THE CORPORATION'S CHAIR. EVERY COVERED PERSON SHALL COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. THE CHAIR SHALL DISCLOSE TO THE BOARD ALL CONFLICTS OF INTEREST REPORTED TO THEM UNDER THIS POLICY. THE BOARD WILL EVALUATE THE DISCLOSURES TO DETERMINE WHETHER THEY INVOLVE ACTUAL CONFLICTS OF INTEREST AND MAY ATTEMPT TO DEVELOP ALTERNATIVES TO REMOVE THE CONFLICT FROM THE SITUATION. |
| FORM 990, PART VI, SECTION B, LINE 15 | WE HAVE A COMPENSTAION POLICY AND DO A MARKET ANALYSIS FOR THE ENTIRE ORG ROLES EVERY TWO YEARS. |
| FORM 990, PART VI, SECTION C, LINE 19 | AVAILABLE UPON REQUEST. |
| FORM 99, PART XII, LINE 2C | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
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