Liberated Learners
Nonprofit profile at a glance
- EIN
- 461971151
- IRS 990-EZ coverage
- 2013–2023
- Forms available
- Form 990-EZ 2023, Form 990-N 2022
- Location
- Sunderland, MA, USA
- Phone
- 4135820193
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $107,686
- Expenses
- $47,217
- Assets
- $73,816
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- JOEL HAMMON (PRESIDENT)
People named in this filing
- JOEL HAMMON (PRESIDENT)
- KENNETH DANFORD (TREASURER)
- HEALTHER SIA (SECRETARY)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Train and support others to establish and maintain self-directed learning centers in their own communities.
What it reported doing in 2023
Promote webinars to share model with people interested in starting self-directed learning centers in their own communities.
Operating model
- Revenue model
- Donor-supported. 95% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 48
- Transparency & Controls: 100
- Sustainability: 67
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 32.5%; rating input score 33
- Program expense ratio: 74.1%; rating input score 74
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 56.2%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 1.56; rating input score 73; 73rd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 26.7%; rating input score 13; 13th percentile among comparable filings
Growth
- Program expense growth: 17.5% per year; rating input score 100; 72nd percentile among comparable filings
- Revenue growth: 22.4% per year; rating input score 100; 84th percentile among comparable filings
- Asset growth: 28.1% per year; rating input score 100; 86th percentile among comparable filings
Details
- Where the money goes: 32.5% of revenue deployed · 74.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $35K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 10 filing years from 2013 to 2023
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
- High — Sustainability: Officer compensation ratio scored 13/100.