2012-03-26T17:57:34-05:00 2011-06-30 990 2010-07-01 540946734 LIBERTY UNIVERSITY INC LIBE 4345923330 1971 UNIVERSITY BLVD LYNCHBURG VA 245022269 DON MOON 4345923330 2012-03-26 2010 2016-02-24 21:20:13Z DON MOON 1971 UNIVERSITY BLVD LYNCHBURG VA 245022269 838505142 0 X WWW.LIBERTY.EDU X 1972 VA LIBERTY UNIVERSITY, INC. IS A CHRISTIAN ACADEMIC COMMUNITY IN THE TRADITION OF EVANGELICAL INSTITUTIONS OF HIGHER EDUCATION, WITH THE PRIMARY MISSION OF PROVIDING QUALITY COLLEGIATE EDUCATION. 36 31 5806 5000 733258 -672862 10400632 13022228 499763312 606076628 5315242 2616683 3095920 6469895 518575106 628185434 109212932 113905496 0 0 154018795 183931064 0 0 3109446 110395382 127013588 373627109 424850148 144947997 203335286 611871607 940284054 176567722 302816638 435303885 637467416 LIBERTY UNIVERSITY, INC. IS A CHRISTIAN ACADEMIC COMMUNITY IN THE TRADITION OF EVANGELICAL INSTITUTIONS OF HIGHER EDUCATION, WITH THE PRIMARY MISSION OF PROVIDING QUALITY COLLEGIATE EDUCATION. 0 0 344961462 113905496 535484329 INSTRUCTION, ACADEMIC SUPPORT, STUDENT SERVICES, INSTITUTIONAL SUPPORT, RESEARCH - INCLUDES REVENUES AND EXPENSES ASSOCIATED WITH THE PROVISION OF ASSOCIATE, BACCALAUREATE, MASTER AND DOCTORAL PROGRAMS FOR BOTH THE LIBERAL AND PROFESSIONAL DISCIPLINES IN RESIDENT AND EXTERNAL FORMATS. THE EXPENSES INCLUDE INSTRUCTION, ACADEMIC SUPPORT, STUDENT SERVICES, AND PUBLIC SUPPORT. THE REVENUE INCLUDES TUITION AND FEES FOR BOTH THE RESIDENT AND ONLINE PROGRAMS. 27028095 73015501 AUXILIARY AND OTHER SERVICES - INCLUDES EXPENSES FOR AUXILIARY AND PUBLIC SERVICES IN REGARD TO THE UNIVERSITY'S PROVISION OF HIGHER EDUCATION. THESE SERVICES INCLUDE THE UNIVERSITY BOOKSTORE, SPORTING EVENTS AND OTHER SOURCES. 371989557 1 1 0 1 0 0 1 0 1 1 0 0 0 1 1 0 1 1 1 1 0 0 0 0 0 0 1 1 1 1 0 0 0 0 0 1 1 1 1 1 1 0 0 0 1 1 1 0 0 0 1 1429 0 5806 1 1 1 0 0 0 0 1 1 0 1 0 X 36 31 1 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 VA X ACCOUNTING DEPARTMENT 4345923330 1971 UNIVERSITY BOULEVARD LYNCHBURG VA 245022269 JERRY FALWELL JR 55.00 X X 371521 0 38439 MR NEAL ASKEW 50.00 X 102169 0 14637 DR MARK BECTON 2.00 X 0 0 0 MR WAYNE BOOTH 2.00 X 0 0 0 MR FLEET BROWNING 2.00 X 0 0 0 MR TOM COBLE 2.00 X 0 0 0 MR MARION COMPTON 2.00 X 0 0 0 MR SHERWIN COOK 2.00 X 0 0 0 DR DON CRAIN 2.00 X 0 0 0 MR MARK DEMOSS 2.00 X 0 0 0 DR JACK DINSBEER 2.00 X 0 0 0 MR JONATHAN FALWELL 23.00 X 110691 0 8227 DR HERBERT FITZPATRICK 2.00 X 0 0 0 DR RONNIE FLOYD 2.00 X 0 0 0 MR HARVEY GAINEY 2.00 X 0 0 0 DR JEFF GINN 2.00 X 0 0 0 DR JACK GRAHAM 2.00 X 0 0 0 MR JOHN HEATH 2.00 X 0 0 0 DR BEVERLY LAHAYE 2.00 X 0 0 0 DR TIM LAHAYE 2.00 X 0 0 0 DR RICHARD LEE 2.00 X 0 0 0 DR TIM LEE 2.00 X 0 0 0 DR ALLEN MCFARLAND 5.00 X 0 0 0 DR JAMES MERRITT 2.00 X 0 0 0 DR GENE MIMS 2.00 X 0 0 0 MR RICHARD OSBORNE 2.00 X 0 0 0 MR GALEN PEEL 2.00 X 0 0 0 MR WILBUR PETERS 2.00 X 0 0 0 DR RICHARD POWELL 2.00 X 0 0 0 DR JERRY PREVO 2.00 X 0 0 0 DR DWIGHT REIGHARD 2.00 X 0 0 0 DR DAVID RHODENHIZER 2.00 X 0 0 0 MR JIMMY THOMAS 2.00 X 0 0 0 DR JERRY THORPE 2.00 X 0 0 0 MR GILBERT TINNEY JR 2.00 X 0 0 0 DR JERRY VINES 2.00 X 0 0 0 REV CARL WEISER 2.00 X 0 0 0 MR JEFFREY YAGER 2.00 X 0 0 0 MR RONALD GODWIN 45.00 X 144320 0 15316 MS SHARON J HARTLESS 45.00 X 83094 0 18358 MR DON MOON 55.00 X 110876 0 18327 DR BOYD C RIST 55.00 X 153115 0 24346 DANIEL ROCCO 55.00 X 440463 0 39145 MR JEFF BARBER 55.00 X 258226 0 20351 CAREY GREEN 55.00 X 191699 0 25699 DALE LAYER 55.00 X 274890 0 33792 DR ROBERT RITZ 55.00 X 157218 0 18886 2398282 0 275523 11 0 1 0 BRANCH AND ASSOCIATES 5732 AIRPORT ROAD ROANOKE VA 24012 CONSTRUCTION 14016706 PLATTFORM ADVERTISING INC 15500 W 113TH ST 3RD FLOOR LENEXA KS 66219 ADMISSIONS LEADS GENERATION 4313922 EDUCATION DYNAMICS 157 YESLER WAY SUITE 200 SEATTLE WA 98104 ADMISSIONS LEADS GENERATION 4166040 COLEMAN-GLASS CONSTRUCTION PO BOX 775 FOREST VA 24551 CONSTRUCTION 2025013 AMERICAN ASSOCIATION OF CHRISTIAN COUNSE PO BOX 739 FOREST VA 24551 ROYALTIES 1906183 50 1577627 11444601 1293114 13022228 TUITION AND FEES 611710 535484329 535484329 ROOM & BOARD 611710 45978692 45978692 STUDENT FEES 611710 12995811 12995811 BOOKSTORE/CONCESSIONS 611710 5860564 5860564 STUDENT ACTIVITIES 611710 5757232 5289884 467348 606076628 7580869 30161 7550708 104858 104858 5287302 73260 2131477 3155825 73260 3229085 73260 3155825 202710917 513128 207163280 1024951 -4452363 -511823 -4964186 -4964186 OTHER INCOME 532000 2360178 2197689 162489 SPONSORSHIPS/ADVERTISI 775774 775774 3135952 628185434 603618557 733258 10811391 2870478 2870478 111035018 111035018 2547768 2114647 407643 25478 111438 92494 17830 1114 147379997 122325397 23580800 1473800 2756652 2288021 441064 27567 21239109 17628461 3398257 212391 9896100 8213763 1583376 98961 755312 626909 120850 7553 222061 184310 35530 2221 60055 49845 9609 601 204729 169925 32757 2047 41050708 34072087 6568114 410507 4433444 3679759 709351 44334 1976102 1640165 316176 19761 5206862 4321695 833098 52069 2862413 2375803 457986 28624 6013824 4991474 962212 60138 6273841 5207288 1003815 62738 405794 336809 64927 4058 3105114 2577245 496818 31051 16832980 13971373 2693277 168330 3014490 2502027 482318 30145 OTHER SUPPLIES 13943780 11573337 2231005 139438 BAD DEBT EXPENSE 5605699 4652730 896912 56057 EQUIPMENT 3363193 2791450 538111 33632 BANK SERVICE CHARGES 2897597 2405006 463615 28976 PRINTING 2477882 2056642 396461 24779 6307708 5235399 1009233 63076 424850148 371989557 49751145 3109446 48856093 409493323 166031413 59848699 360000 560000 23921535 94676683 14100 492976 1455246 320001 218027 10681346 6870676 414481300 136495491 277191881 277985809 76502766 53905290 1796816 5339030 30800561 2174566 2658824 611871607 940284054 19958651 24437826 71423658 130868404 64088626 127141487 21096787 20368921 176567722 302816638 X 426969055 627798173 1679127 2442026 6655703 7227217 435303885 637467416 611871607 940284054 X 203335286 -1171755 X X 0 1 1 X 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 60054 60054 424790094 424850148 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 208022 197711 42084 60054 507871 250000 250000 250000 250000 1000000 1500000 X 0 50659154 1653378 3851499 50158 2007533 54106340 7432405 41881783 1602884 257919 50659153 7273265 81191 232343 154394 7432405 0.87000 0.13000 0.00000 0 0 54477358 54477358 208940697 61091328 147849369 42464311 8511948 33952363 71344662 52743038 18601624 37254272 14149177 23105095 277985809 GIFT ANNUITIES PAYABLE 15649787 LIABILITY UNDER SPLIT INTEREST AGREEMENTS 2265483 OBLIGATIONS UNDER CAPITAL LEASES 2384937 Due to Freedom Aviation from C&C Jetting 68714 20368921 628185434 424850148 203335286 -1171755 -1171755 202163531 525334605 -297675 710307 7771557 8184189 517150416 111035018 111035018 628185434 323171074 710307 8645637 9355944 313815130 111035018 111035018 424850148 Part III, Line 1a: Liberty University has a collection of several animal trophies donated by a local resident. The Audited Financial Statements of the fiscal year ending June 30, 2011 of Liberty University does not contain a footnote describing this collection because it was donated several years ago. However, a footnote within the audited financial statements does describe the accounting policy of Liberty University in accounting for contributions of works of art, historical treasures, and other similar items: "Contributions of works of art, historical treasures and similar assets held as part of collections are not recognized or capitalized." Part III, Line 4: Liberty University has a collection of several animal trophies donated by local resident. The animal trophies are displayed within the University's facilities for the education and enjoyment of students and visitors. There is no admission charge for viewing the collection and Liberty University does not advertise that the collection is open to the general public. Description of Intended Use of Endowment Funds: Part V, Line 4: UNIVERSITY INTENDS TO MAXIMIZE THE TOTAL RETURN ON ITS RETURN ON ENDOWMENT FUNDS, AND, AS SPECIFIED IN THE UNDERLYING AGREEMENTS, IT USES THE SPENDABLE PORTION FOR PURPOSES OF THE FOLLOWING: AWARDING SCHOLARSHIPS AND GRANTS TO STUDENTS; UNIVERSITY OPERATING EXPENSES; AND CHRISTIAN MINISTRY OUTREACH. Description of Uncertain Tax Positions Under FIN 48: Part X: The Internal Revenue Service has ruled that the University qualifies under Section 501(c)(3) of the Internal Revenue Code and is, therefore, not generally subject to income taxes under present tax laws. Management believes that any income tax liability resulting from unrelated business income for the year ended June 30, 2011 would not have a significant impact on the University's results of activities. Certain subsidiaries of the University are taxed as separate entities. The University has determined that it does not have any material unrecognized tax benefits or obligations as of June 30, 2011. Fiscal years ending on or after June 30, 2008 remain subject to examination by federal and state tax authorities. Part XI, Line 8 - Other Adjustments: CHANGE IN SPLIT INTEREST AGREEMENT and unrealized gains -1171755. Part XII, Line 2d - Other Adjustments: Change in split interest agreement -874081. REVENUE FROM SUBSIDIARIES NOT INCLUDED IN THIS RETURN 6514160. EXPENSE FROM NET RENTAL INCOME 2131478. Part XII, Line 4b - Other Adjustments: INSTITUTIONAL SCHOLARSHIPS XXX-XX-XXXX. Part XIII, Line 2d - Other Adjustments: EXPENSE FROM SUBSIDIARIES NOT INCLUDED IN THIS RETURN 6514159. EXPENSE FROM NET RENTAL INCOME 2131478. Part XIII, Line 4b - Other Adjustments: INSTITUTIONAL SCHOLARSHIPS XXX-XX-XXXX. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 Explanation of Nondiscriminatory Policy Publication Schedule E, Part I, Line 3 LIBERTY UNIVERSITY DRAWS A SUBSTANTIAL PERCENTAGE OF ITS STUDENTS NATIONWIDE, AND FOLLOWS A RACIALLY NON-DISCRIMINATORY POLICY AS TO STUDENTS. THIS POLICY IS ONLINE AND IN ALL THE BROCHURES AND CATALOGS DEALING WITH ADMISSION AND SCHOLARSHIPS Explanation of Government Financial Assistance Schedule E, Part I, Line 6 LIBERTY UNIVERSITY PROVIDES FINANCIAL AID IN THE FORM OF GRANTS, LOANS, AND SCHOLARSHIPS TO STUDENTS TO HELP WITH EDUCATION-RELATED EXPENSES. FINANCIAL AID IS AWARDED ON THE BASIS OF FINANCIAL NEED BASED ON PRESCRIBED GOVERNMENTAL FORMULAS. Europe (Including Iceland & Greenland) 0 5 Program Services Providing on-line instruction for distance learning students. 94500 0 5 0 0 0 5 94500 0 94500 0 0 0 0 0 0 1 P & B Foundation 2004 Valencia Terrace Charlotte NC 28226 237083912 501(C)(3) 500000 ADVANCE THE GOSPEL OF JESUS CHRIST U S Supreme Court Historical Society 224 East Capitol Street Washington DC 20003 237420574 501(C)(3) 15000 Education LIBERTY UNIVERSITY FOUNDATION 1971 UNIVERSITY BLVD LYNCHBURG VA 24502 541939910 501(C)(3) 1320730 ADVANCE THE GOSPEL OF JESUS CHRIST THOMAS ROAD BAPTIST CHURCH 1 MOUNTAIN VIEW RD LYNCHBURG VA 24502 260061907 501(C)(3) 696539 ADVANCE THE GOSPEL OF JESUS CHRIST LIBERTY CHRISTIAN ACADEMY 100 MOUNTAIN VIEW ROAD LYNCHBURG VA 24502 540831546 501(C)(3) 11545 ADVANCE THE GOSPEL OF JESUS CHRIST THROUGH CHRISTIAN EDUCATION OLD TIME GOSPEL HOUR 1971 UNIVERSITY BLVD LYNCHBURG VA 24502 237293001 501(C)(3) 49633 ADVANCE THE GOSPEL OF JESUS CHRIST Liberty Godparent Home 1971 UNIVERSITY BLVD LYNCHBURG VA 24502 521372460 501(C)(3) 12740 ADVANCE THE GOSPEL OF JESUS CHRIST Igleria Fuente de Vida P O Box 5004 charlottesville VA 22905 501(C)(3) 10000 Advance the gospel of Jesus Christ SIM (Serving in Missions) P O Box 7900 Charlotte NC 28241 221936391 501(C)(3) 21090 ADVANCE THE GOSPEL OF JESUS CHRIST 9 0 SCHOLARSHIPS 80000 111035017 Other Information: Part IV: DONATIONS ARE MADE TO NONPROFIT ORGANIZATIONS WHOSE PURPOSES ARE CONSISTENT WITH THE RELIGIOUS AND EDUCATIONAL PURPOSES OF LIBERTY UNIVERSITY. LIBERTY UNIVERSITY MAINTAINS CONTACT WITH ORGANIZATIONS TO ENSURE THE USE OF THE FUNDS ARE APPROPRIATE. SCHOLARSHIPS FOR STUDENTS ARE MADE BASED ON FINANCIAL NEED AS PRESCRIBED BY FEDERAL REGULATIONS. X X X 1 1 X X X 0 0 0 0 0 0 0 0 0 JERRY FALWELL JR 371521 0 0 0 0 0 38439 0 0 0 409960 0 0 391562 MR RONALD GODWIN 144320 0 0 0 0 0 15316 0 0 0 159636 0 143180 0 DR BOYD C RIST 153115 0 0 0 0 0 24346 0 0 0 177461 0 175801 0 DANIEL ROCCO 440463 0 0 0 0 0 39145 0 0 0 479608 0 450978 0 MR JEFF BARBER 258226 0 0 0 0 0 20351 0 0 0 278577 0 265987 0 CAREY GREEN 191699 0 0 0 0 0 25699 0 0 0 217398 0 218574 0 DALE LAYER 274890 0 0 0 0 0 33792 0 0 0 308682 0 230072 0 DR ROBERT RITZ 157218 0 0 0 0 0 18886 0 0 0 176104 0 177701 0 Virginia College Building Authority 541249154 927781XF6 2010-12-21 121891446 Refinance debt and educational related new construction. 0 0 0 23880025 121891446 1017237 26908307 20596481 49432395 2013 1 0 0 1 0 0 1 0 1 0.02700 0.02700 1 1 0 0 0 0 0 Falwell Family GST Irrevocable Trust Fund life insurance premium X 14100 14100 0 0 1 14100 72812 scholarship TRANSAMERICA DUPLICATORS ORGANIZATION OWNED 35% BY A BOARD MEMBER 99507 LIBERTY UNIVERSITY INCURRED EXPENSES FOR DLP (DISTANCE LEARNING PROGRAM) TAPE DUPLICATION SERVICES PROVIDED BY TRANSAMERICA DUPLICATORS, INC. 0 FALWELL REBECCA FAMILY MEMBER OF BOARD MEMBER 10729 COMPENSATION 0 ASKEW ALLAN FAMILY MEMBER OF BOARD MEMBER 100710 COMPENSATION 0 6900 0 DEMOSS GROUP INC ORGANIZATION OWNED BY A BOARD MEMBER 26172 MARKETING CONSULTANTS 0 JJFW ASSOCIATES LLC ORGANIZATION 50% OWNED BY FAMILY MEMBER OF A BOARD MEMBER 49990 COMMERCIAL REAL ESTATE MANAGEMENT 0 Paul S Demoss Family MEMBER OF BOARD MEMBER 26000 Fees for consulting services. 0 Wayne Booth Board Member 2142772 Land purchase 0 Marcel Falwell family member of Chancellor 26732 Compensation 0 X 2 743352 appraisal X 4 164917 stock market averages X 1 900000 Appraisal X ANNUITY CONTRACTS 47 962480 STOCK MARKET AVERAGES/FMV X Equipment 1 24750 appraisal 0 1 0 Form 990, Part VI, Section A, line 2 MR. JERRY FALWELL, JR. AND MR JOHNATHAN FALWELL CURRENTLY SIT ON THE BOARD OF TRUSTEES AND ARE BROTHERS. Form 990, Part VI, Section B, line 11 THE FORM 990 FOR FY JUNE 30, 2011 WAS MADE AVAILABLE TO THE CHANCELLOR, IN-HOUSE LEGAL COUNSEL, CHIEF FINANCIAL OFFICER, VICE PRESIDENT OF FINANCE, ASSISTANT CONTROLLER AND THE EXECUTIVE COMMITTEE OF THE BOARD FOR REVIEW. Form 990, Part VI, Section B, line 12c A "conflict of interest" occurs when a board member, officer or employee's private interest interferes or appears to interfere in any way with the interest of the University. A board member, officer or employee must not represent the University in any transaction where he or she has a material connection or a financial interest. A material connection includes the involvement of a family member. Board members, officers and employees are expected to avoid all situations that might lead to a real or apparent conflict between their self-interests and their duties and responsibilities as board members, officers or employees of the University.THE BOARD OF TRUSTEES IS REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. ALL BOARD MEMBERS AGREE TO REPORT ANY CHANGES WHICH MAY ARISE THROUGHOUT THE YEAR. SHOULD ANY CONFLICT OF INTEREST CONCERNS ARISE, THE EXECUTIVE COMMITTEE IS CONSULTED AND THEN, IF NECESSARY, THE ENTIRE BOARD IS ADDRESSED FOR RESOLUTION. Form 990, Part VI, Section B, line 15 compensation of the Chancellor and key employees are reviewed by the Executive Committee. Comparable salary data is reviewed at that time to determine the reasonableness of the compensation. Compensation is further reviewed in the budgeting process. Form 990, Part VI, Section C, line 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH REQUEST ONLY. Changes in Net Assets or Fund Balances: Form 990, Part XI, line 5: CHANGE IN SPLIT INTEREST AGREEMENT and unrealized gains -1171755. Total to Form 990, Part XI, Line 5: -1171755. PART XII, LINE 2C EXECUTIVE COMMITTEE GETS A COPY OF THE 990 AND APPROVES PRIOR TO FILING. C&C JETTING 1971 UNIVERSITY BLVD LYNCHBURG VA 24502 540946734 AIRFARE FOR UNIVERSITY AFFAIRS VA 317470 4806842 LIBERTY UNIVERSITY INC LU PLAZA HOLDINGSLLC 1971 UNIVERSITY BLVD LYNCHBURG VA 24502 270217985 REAL ESTATE HOLDINGS VA 2624002 17703738 LIBERTY UNIVERSITY INC LU CANDLERS STATION HOLDINGSLLC 1971 UNIVERSITY BLVD LYNCHBURG VA 24502 271753489 REAL ESTATE HOLDINGS VA 2357394 18234271 LIBERTY UNIVERSITY INC LIBERTY RIDGE LLC 1971 UNIVERSITY BLVD LYNCHBURG VA 24502 270714028 REAL ESTATE HOLDINGS VA 279044 1835931 LIBERTY UNIVERSITY INC LU Racquet Sports LLC 1971 UNIVERSITY BLVD lyNCHBURG VA 24502 274785690 Recreation facility VA 58893 79110 liBERTY UNIVERSITY INC Liberty mountain conference center llc 1971 UNIVERSITY BLVD lYNCHBURG VA 24502 275427434 center for educational conferences VA 0 600956 liBERTY UNIVERSITY INC TRBC INC 1971 UNIVERSITY BLVD LYNCHBURG VA 24502 260061907 RELIGIOUS VA 501(C)(3) Line 1 BOARD OF DEACONS 0 LIBERTY UNIVERSITY FOUNDATION 1971 UNIVERSITY BLVD LYNCHBURG VA 24502 541939910 RELIGIOUS DC 501(C)(3) Line 9 Liberty University 1 LIBERTY GODPARENT HOME 1971 UNIVERSITY BLVD LYNCHBURG VA 24502 521372460 PROVIDES SERVICES TO UNWED PREGNANT MOTHERS VA 501(C)(3) Line 9 Liberty University 1 LIBERTY CHRISTIAN ACADEMY 1971 UNIVERSITY BLVD LYNCHBURG VA 24502 540831546 CHRISTIAN SCHOOL VA 501(C)(3) Line 2 BOARD OF TRUSTEES 0 LIBERTY ALLIANCE ACTION 1971 UNIVERSITY BLVD LYNCHBURG VA 24502 541364971 EDUCATIONALLY INFORMING PUBLIC ABOUT MORALS, VALUES, AND AMERICAN CULTURE DC 501(C)(4) Line 9 BOARD OF TRUSTEES 1 FALWELL AVIATION 310 HANGAR ROAD LYNCHBURG VA 24502 540755641 PROVIDES FLIGHT INSTRUCTION TO STUDENTS AND CHARTER SERVICES TO PUBLIC VA LIBERTY UNIVERSITY INC C 6622660 3019674 1.00000 LIBERTY MOUNTAIN CAPITAL 1971 UNIVERSITY BLVD LYNCHBURG VA 24502 272376207 INVESTMENT HOLDINGS COMPANY VA LIBERTY UNIVERSITY INC C 21973 258632 1.00000 G&J Thomas Inc PO Box 228 Forest VA 24551 450596703 Owns and manages hotel used for students VA S -41933 2813750 0.48000 0 1 0 1 0 0 1 0 1 1 0 0 1 1 1 1 0 0 LIBERTY ALLIANCE ACTION M 99265 cash basis