Nonprofit · EIN 31-1057171
LIBERTY CHRISTIAN ACADEMY
Tax-exempt · ETNA, OH 43062
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $8,007,227 | $6,588,906 | $1,418,321 | $12,971,773 | $5,996,141 | $6,975,632 |
| June 30, 2024 | 990 | $5,786,078 | $5,318,460 | $467,618 | $10,679,108 | $5,121,797 | $5,557,311 |
| June 30, 2023 | 990 | $4,938,179 | $4,554,170 | $384,009 | $10,405,840 | $5,316,147 | $5,089,693 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,591,003
- of which government grants
- $564,215
- Program service revenue
- $6,286,428
- Investment income
- $129,796
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $2,704,444
- Salaries, compensation and benefits (total)
- $3,138,867
- Professional fundraising fees
- $0
- Occupancy
- $663,491
- Travel
- $25,883
- Depreciation
- $245,223
- Program services (functional)
- $6,588,906
Balance sheet and other
- Total assets, start of year
- $10,679,108
- Total assets, end of year
- $12,971,773
- Total liabilities, end of year
- $5,996,141
- Net assets, end of year
- $6,975,632
- Land, buildings and equipment
- $10,907,607
- Net assets without donor restrictions
- $6,525,632
- Net assets with donor restrictions
- $450,000
- Gross receipts
- $8,007,227
- Employees
- 137
- Volunteers
- 20
- Year formed
- 1982
- State of legal domicile
- OH
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR JAMES DAVIS | PRESIDENT Trustee or director, Officer | 5 | $0 |
| DR CHARLES KELLEY | TREASURER Trustee or director, Officer | 3 | $0 |
| DR WADE MUMM | SECRETARY Trustee or director, Officer | 3 | $0 |
990 for the year ended June 30, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DR JAMES DAVIS | PRESIDENT Trustee or director, Officer | 3 | $0 |
| DR CHARLES KELLY | TREASURER Trustee or director, Officer | – | $0 |
| WADE MUMM | SECRETARY Trustee or director, Officer | 3 | $0 |
990 for the year ended June 30, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES DAVIS | PRESIDENT Trustee or director, Officer | 3 | $0 |
| MARIE GOLIA | TREASURER Trustee or director, Officer | – | $0 |
| WADE MUMM | SECRETARY Trustee or director, Officer | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 10447 REFUGEE RD SW, ETNA, OH 43062-8629
- Mailing address (990-N for 2023)
- 10447 REFUGEE RD SW, ETNA OH 430628629
- Principal officer (990 for 2024)
- DR JAMES DAVIS, 1063 VITNER BLVD, PALM BEACH GARDENS, FL 33410
- Principal officer (990-N for 2023)
- Conde Rice, 11407 Powhatan Path, lakeview OH 43331
- Signed the 990
- DR JAMES DAVIS, PRESIDENT
- Phone
- (740) 964-2211
- Return prepared by
- CAPSTONE FINANCIAL CONSULTANTS INC CPAS
Mission
THE MISSION OF LIBERTY CHRISTIAN ACADEMY IS TO PROVIDE QUALITY EDUCATION IN A CHRIST-CENTERED ENVIRONMENT IN ORDER TO REACH STUDENTS FOR CHRIST AND EQUIP THEM TO IMPACT THE WORLD THROUGH BIBLICAL THOUGHT AND ACTION.
Program accomplishments
- LIBERTY CHRISTIAN ACADEMY PROVIDED PRIVATE EDUCATION TO 702 STUDENTS IN PRE-KINDERGARTEN TO 12TH GRADE. EXTENDED CARE WAS PROVIDED TO 100 STUDENTS DURING THE SCHOOL YEAR.Expenses $6,588,906 · grants $564,215 · revenue $6,286,428
- THE MISSION OF LIBERTY CHRISTIAN ACADEMY IS TO PROVIDE QUALITY EDUCATION IN
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-N on file |
IRS record
- EIN
- 31-1057171
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1983
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $12,971,773
- Income (IRS master file)
- $8,007,227
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $8,007,227 | $6,588,906 | $12,971,773 | IRS |
| 990-N for 2023 Officer: Conde Rice | June 30, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | June 2024 | $5,786,078 | $5,318,460 | $10,679,108 | IRS |
| 990 | June 2023 | $4,938,179 | $4,554,170 | $10,405,840 | XML |
| 990 | June 2022 | $4,301,943 | $3,734,460 | $9,236,923 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
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 31-1057171).
Questions about LIBERTY CHRISTIAN ACADEMY
- What is the EIN of LIBERTY CHRISTIAN ACADEMY?
- The employer identification number (EIN) of LIBERTY CHRISTIAN ACADEMY is 31-1057171.
- Is LIBERTY CHRISTIAN ACADEMY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1983.
- Are donations to LIBERTY CHRISTIAN ACADEMY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIBERTY CHRISTIAN ACADEMY 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 LIBERTY CHRISTIAN ACADEMY due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LIBERTY CHRISTIAN ACADEMY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LIBERTY CHRISTIAN ACADEMY?
- The 990 for the year ended June 30, 2025 names DR JAMES DAVIS.
- Who are the officers and directors of LIBERTY CHRISTIAN ACADEMY?
- The 990 for the year ended June 30, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LIBERTY CHRISTIAN ACADEMY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $8,007,227, expenses of $6,588,906 and total assets of $12,971,773 at year end.
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