2025-11-11T09:38:41-05:00 2024-12-31 943458074 GUTIERREZ MADARIAGA CPA PA 2525 PONCE DE LEON BLVD SUITE 300 CORAL GABLES FL 33134 990 2024-01-01 833169015 LIBERTY ACADEMY FOUNDATION INC LIBE 7750 NW 12TH AVENUE MIAMI FL 33150 SARAH BRAZIER PRESIDENT 2025-11-03 true false JOHN-PAUL MADARIAGA P01396578 3057781899 2025-11-11 X 2024 2025-03-06 01:10:19Z SARAH BRAZIER 7750 NW 12TH AVENUE MIAMI FL 33150 1065055 false X X 2019 FL LIBERTY ACADEMY FOUNDATION PROVIDES HIGH QUALITY INSTRUCTION TO ELEMENTARY SCHOOL CHILDRENKINDERGARTEN TO FIFTH GRADE. WE HAVE APPROXIMATELY 120 CHILDREN ENROLLED FROM ONE OF THE MOSTUNDERSERVED COMMUNITIES IN MIAMI, LIBERTY CITY. WE EMPLOY 14 FULL TIME STAFF THAT ARE TEACHERS ANDTEACHER'S AIDES FROM THE COMMUNITY AS WELL AS ADMINISTRATIVE STAFF. LIBERTY ACADEMY IS AN AWARDWINNING PROGRAM AND IS HIGHLY REGARDED IN THE COMMUNITY. 4 4 31 0 466492 1065055 0 0 0 466492 1065055 0 0 174435 617446 0 0 82141 183580 256576 801026 209916 264029 217879 684994 2885 205424 214994 479570 X LIBERTY ACADEMY FOUNDATION PROVIDES HIGH QUALITY INSTRUCTION TO ELEMENTARY SCHOOL CHILDRENKINDERGARTEN TO FIFTH GRADE. WE HAVE APPROXIMATELY 120 CHILDREN ENROLLED FROM ONE OF THE MOSTUNDERSERVED COMMUNITIES IN MIAMI, LIBERTY CITY. WE EMPLOY 14 FULL TIME STAFF THAT ARE TEACHERS ANDTEACHER'S AIDES FROM THE COMMUNITY AS WELL AS ADMINISTRATIVE STAFF. LIBERTY ACADEMY IS AN AWARDWINNING PROGRAM AND IS HIGHLY REGARDED IN THE COMMUNITY. false false 720924 LIBERTY ACADEMY IS ONE OF THE HIGHEST PERFORMING ELEMENTARY SCHOOL PROGRAMS SERVING STUDENTS AND FAMILIES IN AND AROUND THE HISTORICALLY UNDERSERVED COMMUNITY OF LIBERTY CITY SECTION OF MIAMI-DADE COUNTY. AS A DIRECT RESULT OF THE ACADEMIC OUTCOMES OF OUR STUDENTS, THE DEMAND FOR OUR EDUCATIONAL SERVICES HAS BEEN SIGNIFICANT. TO ADDRESS THE HIGH DEMAND FOR OUR EDUCATIONAL SERVICES, IN 2022, LIBERTY ACADEMY BEGAN THE EXPENSIVE AND LENGTHY PROCESS OF CONSTRUCTING A NEW ADDITION TO OUR EXISTING FACILITY. PRIOR TO THE 2024/25 SCHOOL YEAR, WE WERE INFORMED THAT WE WOULD NEED TO OBTAIN A CHANGE OF USE TO BE ABLE TO ACCEPT STEP-UP FOR STUDENTS SCHOLARSHIPS. BASED ON OUR APPROVAL TO OBTAIN A CHANGE IN USE UPON COMPLETION OF OUR ADDITION AND A STATEMENT FROM FIRE THAT OUR EXISTING FACILITY DID NOT POSE ANY SAFETY HAZARDS, A WAIVER WAS GRANTED FOR LIBERTY ACADEMY TO PROVIDE SERVICES FOR THE 2024/25 SCHOOL YEAR. AFTER GETTING OUR BUILDING PERMIT IN 2024, THE FINANCIAL INSTITUTION THAT AGREED TO FINANCE THE CONSTRUCTION DELAYED MOVING FORWARD UNTIL THEIR UNDERWRITER COULD VERIFY THAT STEP-UP PAYMENTS WOULD BE MADE QUARTERLY. THE DELAY IN OUR FINANCIAL INSTITUTION'S COMMITMENT TO FINANCE THE DEAL MADE COMPLETION OF THE ADDITION BEFORE THE 2025/26 SCHOOL YEAR EXTREMELY UNLIKELY. DESPITE INVESTING OVER 100,000 AND ALMOST THREE YEARS INTO THE EXPANSION, LIBERTY ACADEMY DECIDED TO GO IN A DIFFERENT DIRECTION IN DECEMBER 2024. BECAUSE THE COST OF HOUSING IS VERY EXPENSIVE IN MIAMI-DADE COUNTY, LIBERTY ACADEMY MADE THE DECISION TO RENOVATE THE PROPERTY THAT WOULD HAVE BEEN DEMOLISHED TO ACCOMMODATE THE EXPANSION TO PROVIDE SIGNIFICANTLY DISCOUNTED HOUSING FOR FOUR STAFF MEMBERS AND THEIR IMMEDIATE FAMILIES. 720924 true true false false false false false false false false false false false true true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 false 31 true false false false false false false false false X 4 4 true false false false false false false true true false false true false false false false false false FL X LIBERTY ACADEMY FOUNDATION 3054397243 7750 NW 12TH AVENUE MIAMI FL 33150 MAURICE BRAZIER CHAIRMAN 40.00 X X 50080 0 0 SARAH BRAZIER PRESIDENT 40.00 X X 25400 0 0 DEBORAH DAVIS VICE PRESIDE 40.00 X X 980 0 0 MONIQUE BRAZIER VICE PRESIDE 40.00 X X 0 0 0 76460 false false false 1065055 1065055 1065055 76460 68814 7646 530323 477291 53032 6234 5611 623 4429 3986 443 7920 7128 792 8997 8097 900 3652 3287 365 3067 2760 307 852 767 85 2358 2122 236 28873 25986 2887 FOOD 76491 68842 7649 REPAIRS 17463 15717 1746 CLASSROOM SUPPLIES 10058 9052 1006 CONTRACTOR 8792 7913 879 15057 13551 1506 801026 720924 80102 0 64116 129156 153763 555838 217879 684994 2885 205424 2885 205424 X 214994 479570 214994 479570 217879 684994 264029 547 X false false false X 4000 466492 1065055 1535547 4000 466492 1065055 1535547 1535547 1535547 1.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED DUE FROM LIBERTY ACADEMY, INC. 254768 DUE FROM LIBERTY ACADEMY AND DAYCARE 182170 DUE FROM LIBERTY ACADEMY LLC 118900 555838 DUE TO LIBERTY ACADEMY 205424 205424 true true true true true true true false false false false false false false false false false true FORM 990 - ORGANIZATION'S MISSION LIBERTY ACADEMY FOUNDATION PROVIDES HIGH QUALITY INSTRUCTION TO ELEMENTARY SCHOOL CHILDRENKINDERGARTEN TO FIFTH GRADE. WE HAVE APPROXIMATELY 120 CHILDREN ENROLLED FROM ONE OF THE MOSTUNDERSERVED COMMUNITIES IN MIAMI, LIBERTY CITY. WE EMPLOY 14 FULL TIME STAFF THAT ARE TEACHERS ANDTEACHER'S AIDES FROM THE COMMUNITY AS WELL AS ADMINISTRATIVE STAFF. LIBERTY ACADEMY IS AN AWARDWINNING PROGRAM AND IS HIGHLY REGARDED IN THE COMMUNITY. FORM 990, PAGE 2, PART III, LINE 4A LIBERTY ACADEMY IS ONE OF THE HIGHEST PERFORMING ELEMENTARY SCHOOL PROGRAMS SERVING STUDENTS AND FAMILIES IN AND AROUND THE HISTORICALLY UNDERSERVED COMMUNITY OF LIBERTY CITY SECTION OF MIAMI-DADE COUNTY. AS A DIRECT RESULT OF THE ACADEMIC OUTCOMES OF OUR STUDENTS, THE DEMAND FOR OUR EDUCATIONAL SERVICES HAS BEEN SIGNIFICANT. TO ADDRESS THE HIGH DEMAND FOR OUR EDUCATIONAL SERVICES, IN 2022, LIBERTY ACADEMY BEGAN THE EXPENSIVE AND LENGTHY PROCESS OF CONSTRUCTING A NEW ADDITION TO OUR EXISTING FACILITY. PRIOR TO THE 2024/25 SCHOOL YEAR, WE WERE INFORMED THAT WE WOULD NEED TO OBTAIN A CHANGE OF USE TO BE ABLE TO ACCEPT STEP-UP FOR STUDENTS SCHOLARSHIPS. BASED ON OUR APPROVAL TO OBTAIN A CHANGE IN USE UPON COMPLETION OF OUR ADDITION AND A STATEMENT FROM FIRE THAT OUR EXISTING FACILITY DID NOT POSE ANY SAFETY HAZARDS, A WAIVER WAS GRANTED FOR LIBERTY ACADEMY TO PROVIDE SERVICES FOR THE 2024/25 SCHOOL YEAR. AFTER GETTING OUR BUILDING PERMIT IN 2024, THE FINANCIAL INSTITUTION THAT AGREED TO FINANCE THE CONSTRUCTION DELAYED MOVING FORWARD UNTIL THEIR UNDERWRITER COULD VERIFY THAT STEP-UP PAYMENTS WOULD BE MADE QUARTERLY. THE DELAY IN OUR FINANCIAL INSTITUTION'S COMMITMENT TO FINANCE THE DEAL MADE COMPLETION OF THE ADDITION BEFORE THE 2025/26 SCHOOL YEAR EXTREMELY UNLIKELY. DESPITE INVESTING OVER 100,000 AND ALMOST THREE YEARS INTO THE EXPANSION, LIBERTY ACADEMY DECIDED TO GO IN A DIFFERENT DIRECTION IN DECEMBER 2024. BECAUSE THE COST OF HOUSING IS VERY EXPENSIVE IN MIAMI-DADE COUNTY, LIBERTY ACADEMY MADE THE DECISION TO RENOVATE THE PROPERTY THAT WOULD HAVE BEEN DEMOLISHED TO ACCOMMODATE THE EXPANSION TO PROVIDE SIGNIFICANTLY DISCOUNTED HOUSING FOR FOUR STAFF MEMBERS AND THEIR IMMEDIATE FAMILIES. FORM 990, PAGE 6, PART VI, LINE 2 MAURICE BRAZIER SARAH BRAZIER CHAIRMAN PRESIDENT HUSBAND AND WIFE MONIQUE BRAZIER MAURICE AND SARAH BRAZIER VP CHAIR/PRESID DAUGHTER FORM 990, PAGE 6, PART VI, LINE 11B THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST