Liberty Common School
| Fiscal year | Revenue | Expenses | Net | Reserve mo. | Staff % |
|---|---|---|---|---|---|
| 2022 | 14,074,007 | 10,311,528 | 3,762,479 | -6.8 | 69% |
| 2023 | 17,573,774 | 18,331,982 | −758,208 | -4.5 | 49% |
In its most recent public year (2023), this organization spent $758,208 more than it brought in. Its liabilities exceeded its net assets — reserves were below zero (-4.5 months), up from -6.8 in 2022. Staff pay was 49% of spending. $517,000 of its net assets are donor-restricted.
Reserve months = net assets ÷ average monthly spending; net assets count everything the organization owns beyond its debts — buildings and donor-restricted funds included, not just cash. Staff pay = salaries, wages, and officer compensation; it excludes benefits and payroll taxes. The IRS releases this data years after the fact — this organization's newest public year is 2023. Years refer to the calendar year in which the organization's fiscal year ended. Short-form filers do not publicly report donor-restricted balances or staffing costs. Source filings
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