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    <ReturnTs>2025-06-27T12:13:38-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>863398922</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Libertarians for Learning</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LIBE</BusinessNameControlTxt>
      <PhoneNum>2282869492</PhoneNum>
      <USAddress>
        <AddressLine1Txt>132 Keesler Circle</AddressLine1Txt>
        <CityNm>Biloxi</CityNm>
        <StateAbbreviationCd>MS</StateAbbreviationCd>
        <ZIPCd>395303619</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Amy F Misko</PersonNm>
      <PersonTitleTxt>Founder</PersonTitleTxt>
      <PhoneNum>2282869492</PhoneNum>
      <SignatureDt>2025-06-27</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>LibertariansforLearning.orgi</WebsiteAddressTxt>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>0</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
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      <ExcessOrDeficitForYearAmt>0</ExcessOrDeficitForYearAmt>
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        <EOYAmt>0</EOYAmt>
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      <PrimaryExemptPurposeTxt>Delivery of FREE education tools to children in the form of Great Big Workbook Giveaways, Scholarships to elementary through college learning and Lending Libraries</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Great Big Workbook Giveaways. Over 500Pre-K through Grade 6 workbooks distributed to children in 2024 worth over $6,500</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>6500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Lending Libraries: we build them, install them on private property in neighborhoods and maintain them with modern, new educational, non-fiction, ect. Each book book costs $750 to create, install and stock with books for loan.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>4500</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Scholarships: for higher education Hillsdale College scholarship for "Active Duty, Veteran or Dependent $ 5,000 for 2024 Freedom Fest Foundation Student Scholarship $10,000</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>15000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Private tutoring for Special Needs students 2024</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>2400</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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        <PersonNm referenceDocumentName="CompensationExplanation">Amy Misko</PersonNm>
        <TitleTxt>President Founder</TitleTxt>
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      <StatesWhereCopyOfReturnIsFldCd>MS</StatesWhereCopyOfReturnIsFldCd>
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        <PersonNm>Amy Misko</PersonNm>
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          <AddressLine1Txt>132 Keesler Circle</AddressLine1Txt>
          <CityNm>Biloxi</CityNm>
          <StateAbbreviationCd>MS</StateAbbreviationCd>
          <ZIPCd>39530</ZIPCd>
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        <PhoneNum>2282869492</PhoneNum>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Travel, conferences, meetings $3500 - 3500</ExplanationTxt>
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      <ExplanationTxt>I was unable to e-file any 990 forms electronically from April 8-17, 2025. I finally filed via USPS mail and have the stamped "Received" envelope for April 21, 2025, which is well before the May 15, 2025 filing deadline. The mailed form was returned to me, today, June 27, 2025. I am fanatically completing this new 990-EZ form to comply with IRS requirement to refile electronically. I do not deserve to pay penalties as I made every effort to file timely. The IRS instructions are contradictory and nearly impossible to be compliant with. I beg a reprieve on any late fees as the charity is nearly solely supported by me, personally and frankly it's broke.</ExplanationTxt>
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