FURP.ORG / PUBLIC DATA EXPLORER

LIBERTY FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
LIBERTY FOUNDATION (EIN 82-3656138)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-11
IRS object ID
202631319349101033
Schema version
2025v4.1
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)
Return2026-05-11T06:58:14-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN381944367PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Derderian Kann Seyferth & Salucci PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13001 West Big Beaver Suite 700AddressLine1Txt
CityTroyCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48084ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN823656138EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LIBERTY FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLIBEBusinessNameControlTxt
Phone7346242172PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 Town Center DrAddressLine1Txt
CityDearbornCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48126ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBBIN L VANDERVORTPersonNm
Person TitleTreasurerPersonTitleTxt
Signature2026-05-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonWILLIAM E BORK CPAPreparerPersonNm
PTINP00227230PTIN
Phone2486493400PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$25,347,539FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$5,000,000ContriRcvdRevAndExpnssAmt
Dividends Rev And Expnss$586,824DividendsRevAndExpnssAmt
Dividends Net Invst Incm$586,824DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$2,471NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$764,333GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$2,471CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$5,589,295TotalRevAndExpnssAmt
Total Net Invst Incm$589,295TotalNetInvstIncmAmt
Accounting Fees Rev And Expnss$1,470AccountingFeesRevAndExpnssAmt
Accounting Fees Chrtbl Prps$1,470AccountingFeesChrtblPrpsAmt
Other Prof Fees Rev And Expnss$52,733OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$52,733OtherProfFeesNetInvstIncmAmt
Interest Rev And Expnss$14,839InterestRevAndExpnssAmt
Interest Net Invst Incm$14,839InterestNetInvstIncmAmt
Taxes Rev And Expnss$7,008TaxesRevAndExpnssAmt
Taxes Dsbrs Chrtbl$20TaxesDsbrsChrtblAmt
Other Expenses Rev And Expnss$1,134OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$1,020OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$77,184TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$67,572TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$2,510TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$615,000ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$615,000ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$692,184TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$67,572TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$617,510TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$4,897,111ExcessRevenueOverExpensesAmt
Net Investment Income$521,723NetInvestmentIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$8,708,614CashBOYAmt
Cash EOY$7,409,149CashEOYAmt
Cash EOYFMV$7,409,149CashEOYFMVAmt
Sav And Temp Cash Invst BOY$11,521,660SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$17,805,899SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$17,938,390SavAndTempCashInvstEOYFMVAmt
Total Assets BOY$20,230,274TotalAssetsBOYAmt
Total Assets EOY$25,215,048TotalAssetsEOYAmt
Total Assets EOYFMV$25,347,539TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$20,230,274RetainedEarningBOYAmt
Retained Earning EOY$25,215,048RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$20,230,274TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$25,215,048TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$20,230,274TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$25,215,048TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$20,230,274TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$4,897,111ExcessRevenueOverExpensesAmt
Other Increases$87,663OtherIncreasesAmt
Subtotal$25,215,048SubtotalAmt
Tot Net Ast Or Fund Balances EOY$25,215,048TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (2 entries)

PropertyPropertyDescHow AcquiredHowAcquiredCdAcquiredAcquiredDtSoldSoldDtGross Sales PriceGrossSalesPriceAmtCost Or Other BasisCostOrOtherBasisAmtGain Or LossGainOrLossAmtGains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
PUBLICALLY TRADED SECURITIESP2025-01-012025-12-31$167,220$166,923$297$297
PUBLICALLY TRADED SECURITIESP2024-01-012025-12-31$597,113$594,939$2,174$2,174
FieldValueIRS element (for citing)
Capital Gain Net Income$2,471CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$7,252InvestmentIncomeExciseTaxAmt
Subtotal$7,252SubtotalAmt
Tax Based On Investment Income$7,252TaxBasedOnInvestmentIncomeAmt
Estimated Plus Ovpmt Incm Tx$4,800EstimatedPlusOvpmtIncmTxAmt
Total Payments And Credits$4,800TotalPaymentsAndCreditsAmt
Tax Due$2,452TaxDueAmt
Applied To ES Tax$0AppliedToESTaxAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateMIOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsYes (true)NewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1ROBBIN L VANDERVORTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7346242172PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line125194 Golf Lake CircleAddressLine1Txt
CityBonita SpringsCityNm
State AbbreviationFLStateAbbreviationCd
ZIP34135ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Acts Fail To Qlfy As ExceptionsfalseActsFailToQlfyAsExceptionsInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
SAMUEL A DAWSON
500 Town Center DrDEARBORNMI48126President1.00$0
CAROLYN F DAWSON
500 Town Center DrDEARBORNMI48126Secretary1.00$0
ROBBIN L VANDERVORT
500 Town Center DrDEARBORNMI48126Treasurer5.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$11,967,968AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$8,986,153AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$20,954,121TotalFMVOfUnusedAssetsAmt
Reduction Claimed$0ReductionClaimedAmt
Adjusted Total FMV Of Unused Ast$20,954,121AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$314,312CashDeemedCharitableAmt
Net Vl Noncharitable Assets$20,639,809NetVlNoncharitableAssetsAmt
Minimum Investment Return$1,031,990MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$1,031,990MinimumInvestmentReturnAmt
Tax Based On Investment Income$7,252TaxBasedOnInvestmentIncomeAmt
Total Tax$7,252TotalTaxAmt
Distributable Before Adj$1,024,738DistributableBeforeAdjAmt
Distributable Before Ded$1,024,738DistributableBeforeDedAmt
Distributable As Adjusted$1,024,738DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$617,510ExpensesAndContributionsAmt
Qualifying Distributions$617,510QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$1,024,738DistributableAsAdjustedAmt
Undistributed Income PY$614,147UndistributedIncomePYAmt
Qualifying Distributions$617,510QualifyingDistributionsAmt
Applied To Year1$614,147AppliedToYear1Amt
Treated As Distri From Corpus$0TreatedAsDistriFromCorpusAmt
Applied To Current Year$3,363AppliedToCurrentYearAmt
Undistributed Income CY$1,021,375UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerSAMUEL A DAWSONContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (10 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
INTER-CITY BAPTIST CHURCH
4700 ALLEN RDALLEN PARKMI48101NONENCTo benefit religious or other charitable purposes.$100,000
GOSPEL GRACE CHURCH
PO BOX 83FORTVILLEIN46040NONENCTo benefit religious or other charitable purposes.$40,000
PILLAR CHURCH INC
500 N 99TH STWAUWATOSAWI53226NONENCTo benefit religious or other charitable purposes.$40,000
LAKEWOOD BAPTIST CHURCH
W274N1490 RIVERLAND DRPEWAUKEEWI53072NONENCTo benefit religious or other charitable purposes.$50,000
GRACE BAPTIST CHURCH OF HAMTRAMCK
2950 CANIFF STREETHAMTRAMCKMI48212NONENCTo benefit religious or other charitable purposes.$35,000
Beth Eden Missionary Baptist Church
15820 Wyoming AveDetroitMI48238NONENCTo benefit religious or other charitable purposes.$100,000
First Latin American Baptist Church
2004 Scotten StDETROITMI48209NONENCTo benefit religious or other charitable purposes.$75,000
Lake Orion Baptist Church
255 E Scripps RdLAKE ORIONMI48360NONENCTo benefit religious or other charitable purposes.$40,000
Mercy Hill Church
8171 N Van Dyke RdPort AustinMI48467NONENCTo benefit religious or other charitable purposes.$70,000
Rooted Church
1107 Crooks RdROYAL OAKMI48067NONENCTo benefit religious or other charitable purposes.$65,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$615,000TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$586,824ExclusionAmt

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$2,471ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$589,295ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$589,295TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Schedule B IRS990ScheduleB

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
General RuleYes (X)GeneralRuleInd

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
Contributor1ContributorNum
Contributor PersonSAMUEL A DAWSONContributorPersonNm

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line11 PARKLANE BLVDAddressLine1Txt
CityDEARBORNCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48126ZIPCd
FieldValueIRS element (for citing)
Total Contributions$5,000,000TotalContributionsAmt
Person ContributionYes (X)PersonContributionInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryACCOUNTING FEESCategoryTxt
Amt$1,470Amt
Net Investment Income$0NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt
Disbursements Charitable Prps$1,470DisbursementsCharitablePrpsAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (3 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
INSURANCE$983$983
MISCELLANEOUS$114
POSTAGE$37$37

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail (2 entries)

CategoryCategoryTxtAmtAmtNet Investment IncomeNetInvestmentIncomeAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
ADVISORY FEES$52,728$52,728$0$0
COMMISSIONS$5$5$0$0

Substantial Contributors Sch SubstantialContributorsSch

Substantial Contributor Detail SubstantialContributorDetail

FieldValueIRS element (for citing)
PersonSAMUEL A DAWSONPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 Town Center DrAddressLine1Txt
CityDEARBORNCityNm
State AbbreviationMIStateAbbreviationCd
ZIP48126ZIPCd

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail (2 entries)

CategoryCategoryTxtAmtAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
FEDERAL TAX$6,988
FILING FEE$20$20