Nonprofit · EIN 81-4039938
SPECIAL LIBERTY PROJECT INC
Tax-exempt · FRANKLIN, NC 28734
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $194,506 | $175,168 | $19,338 | $63,924 | $1,489 | $62,435 |
| December 31, 2024 | 990-EZ | $114,249 | $148,140 | -$33,891 | $43,830 | $733 | $43,097 |
| December 31, 2023 | 990-EZ | $113,736 | $142,404 | -$28,668 | $78,389 | $1,401 | $76,988 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $194,506
Expenses
- Compensation of officers, directors and key employees
- $62,308
- Salaries, compensation and benefits (total)
- $88,934
- Professional fees and payments to contractors
- $37,378
- Printing, publications and postage
- $109
- Other expenses
- $48,747
- Program services (functional)
- $116,464
Balance sheet and other
- Total assets, start of year
- $43,830
- Total assets, end of year
- $63,924
- Total liabilities, end of year
- $1,489
- Net assets, end of year
- $62,435
- Cash, savings and investments
- $61,766
- Gross receipts
- $194,506
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jessica Merritt | CEO | 30 | $62,308 |
| Marty Merritt | Secretary | 2 | $0 |
| Cory Merritt | CFO | 5 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jessica Merritt | CEO | 30 | $60,000 |
| Marty Merritt | Secretary | 2 | $0 |
| Cory Merritt | CFO | 5 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jessica Merritt | CEO | 30 | $59,185 |
| Marty Merritt | Secretary | 2 | $0 |
| Cory Merritt | CFO | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 635 BERRY COVE RD, FRANKLIN, NC 28734-7173
- Mailing address (990-N for 2017)
- 2955 Dye Rd, Ramona CA 92065
- Principal officer (990-N for 2017)
- Jessica Merritt, 2955 Dye Rd, Ramona CA 92065
- Signed the 990-EZ
- Jessica Merritt, CEO
- Phone
- (619) 726-9240
- Return prepared by
- Wertz & Company LLP
Mission
The Special Liberty Project provides combat wounded veterans with supported and educational outdoor experiences and providing them with companionship and a challenging and enriching experience.
Program accomplishments
- Provided veterans and their families with outdoor experiences through the Gold Star Corps and Veteran Adventures activities.Expenses $116,464
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 81-4039938
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P80)
- Assets (IRS master file)
- $63,924
- Income (IRS master file)
- $194,506
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $194,506 | $175,168 | $63,924 | IRS |
| 990-EZ | December 2024 | $114,249 | $148,140 | $43,830 | IRS |
| 990-EZ | December 2023 | $113,736 | $142,404 | $78,389 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: Jessica Merritt | December 31, 2017 | ≤ $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 81-4039938).
Questions about SPECIAL LIBERTY PROJECT INC
- What is the EIN of SPECIAL LIBERTY PROJECT INC?
- The employer identification number (EIN) of SPECIAL LIBERTY PROJECT INC is 81-4039938.
- Is SPECIAL LIBERTY PROJECT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to SPECIAL LIBERTY PROJECT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPECIAL LIBERTY PROJECT INC 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 SPECIAL LIBERTY PROJECT INC 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 SPECIAL LIBERTY PROJECT INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SPECIAL LIBERTY PROJECT INC?
- The 990-N for 2017 names Jessica Merritt.
- Who are the officers and directors of SPECIAL LIBERTY PROJECT INC?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $62,308 (Jessica Merritt, CEO).
- How much revenue does SPECIAL LIBERTY PROJECT INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $194,506, expenses of $175,168 and total assets of $63,924 at year end.
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All nonprofits in FRANKLIN · North Carolina · Human services