Nonprofit · EIN 26-3079474
LIBERATION INSTITUTE
Tax-exempt · KAHULUI, HI 96732
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $356,620 | $341,696 | $14,924 | $15,001 | $0 | $15,001 |
| December 31, 2024 | 990 | $468,990 | $469,145 | -$155 | $77 | $0 | $77 |
| December 31, 2023 | 990 | $435,683 | $440,516 | -$4,833 | $232 | $0 | $232 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $191,335
- Program service revenue
- $165,285
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $79,207
- Other salaries and wages
- $202,845
- Salaries, compensation and benefits (total)
- $282,052
- Professional fundraising fees
- $0
- Accounting fees
- $240
- Occupancy
- $9,600
- Program services (functional)
- $341,696
Balance sheet and other
- Total assets, start of year
- $77
- Total assets, end of year
- $15,001
- Total liabilities, end of year
- $0
- Net assets, end of year
- $15,001
- Net assets without donor restrictions
- $15,001
- Gross receipts
- $356,620
- Employees
- 5
- Volunteers
- 90
- Year formed
- 2008
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Elizabeth Hoke | Assistant Director Key employee | 30 | $212,060 |
| Adina Ascher | Clincial Director Key employee | 30 | $45,559 |
| Steven Dallmann | Director Officer | 20 | $12,262 |
| George Bridges | Secretary Officer | 1 | $0 |
| Diane Mckee | Treasurer Officer | 1 | $0 |
| Miko Matsumura | Board Officer | 1 | $0 |
| Linda Mantell | Board Officer | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Adina Ascher | Clincial Director Key employee | 30 | $41,215 |
| Elizabeth Hoke | Assistant Director Key employee | 30 | $35,795 |
| Steven Dallmann | Director Officer | 20 | $19,820 |
| George Bridges | Secretary Officer | 1 | $0 |
| Diane Mckee | Treasurer Officer | 1 | $0 |
| Miko Matsumura | Board Officer | 1 | $0 |
| Linda Mantell | Board Officer | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Adina Ascher | Clincial Director Key employee | 30 | $34,670 |
| Elizabeth Hoke | Assistant Director Key employee | 30 | $33,910 |
| Steven Dallmann | Director Officer | 20 | $28,800 |
| George Bridges | Secretary Officer | 1 | $0 |
| Diane Mckee | Treasurer Officer | 1 | $0 |
| Miko Matsumura | Board Officer | 1 | $0 |
| Linda Mantell | Board Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 415 DAIRY RD SUITE E139, KAHULUI, HI 96732-2348
- In care of
- % STEVEN DALLMANN
- Mailing address (990-N for 2011)
- PO Box 411502, San Francisco CA 941411502
- Principal officer (990 for 2025)
- Steven Dallmann, 415 DAIRY RD STE E139, KAHULUI, HI 96732
- Principal officer (990-N for 2011)
- Steven Dallmann, PO Box 411502, San Francisco CA 94141
- Signed the 990
- Steven Dallmann, Director
- Phone
- (415) 606-6646
- Website
- www.liberationinstitute.org
Mission
Community counseling and recovery services
Program accomplishments
- Provided mental health counseling to the public regardless of incomeExpenses $341,696 · revenue $356,620
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-3079474
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F22)
- Assets (IRS master file)
- $15,001
- Income (IRS master file)
- $356,620
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $356,620 | $341,696 | $15,001 | XML |
| 990 | December 2024 | $468,990 | $469,145 | $77 | XML |
| 990 | December 2023 | $435,683 | $440,516 | $232 | XML |
| 990 | December 2022 | $320,108 | $325,154 | $5,065 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2011 Officer: Steven Dallmann | December 31, 2011 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-3079474).
Questions about LIBERATION INSTITUTE
- What is the EIN of LIBERATION INSTITUTE?
- The employer identification number (EIN) of LIBERATION INSTITUTE is 26-3079474.
- Is LIBERATION INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to LIBERATION INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIBERATION INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LIBERATION INSTITUTE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIBERATION INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LIBERATION INSTITUTE?
- The 990 for the year ended December 31, 2025 names Steven Dallmann.
- Who are the officers and directors of LIBERATION INSTITUTE?
- The 990 for the year ended December 31, 2025 lists 7 people; 3 received compensation from the organization, the highest $212,060 (Elizabeth Hoke, Assistant Director).
- How much revenue does LIBERATION INSTITUTE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $356,620, expenses of $341,696 and total assets of $15,001 at year end.
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