Nonprofit · EIN 85-1622249
BLACK LIBERATION FUND
Tax-exempt · SUMMERVILLE, SC 29485
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990-EZ | $32,890 | $136,074 | -$103,184 | $175 | $0 | $175 |
| May 31, 2024 | 990 | $203,633 | $287,207 | -$83,574 | $103,359 | $0 | $103,359 |
| May 31, 2023 | 990 | $287,066 | $374,761 | -$87,695 | $186,933 | $0 | $186,933 |
| May 31, 2022 | 990 | $508,148 | $303,244 | $204,904 | $274,628 | $0 | $274,628 |
Financial details: 990-EZ for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $32,700
- Program service revenue
- $0
- Investment income
- $37
- Other revenue
- $153
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $43,067
- Salaries, compensation and benefits (total)
- $53,918
- Professional fees and payments to contractors
- $17,500
- Occupancy
- $4,089
- Printing, publications and postage
- $633
- Other expenses
- $59,934
- Program services (functional)
- $64,611
Balance sheet and other
- Total assets, start of year
- $103,359
- Total assets, end of year
- $175
- Total liabilities, end of year
- $0
- Net assets, end of year
- $175
- Cash, savings and investments
- $175
- Gross receipts
- $32,890
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 May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LATISHA VINCENT-WATERS | Founder/Program Officer | 40 | $43,067 |
| DAKARI WATERS | CFO | 3 | $0 |
| Danielle Larkins | BOARD MEMBER | 3 | $0 |
| Donia Whaley | Chair | 3 | $0 |
990 for the year ended May 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LATISHA VINCENT-WATERS | PRESIDENT Trustee or director, Officer | 85 | $120,000 |
| DAKARI WATERS | CHAIR Trustee or director, Officer | 10 | $0 |
| DANIELLE LERKING | BOARD MEMBER Trustee or director | 5 | $0 |
990 for the year ended May 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LATISHA VINCENT-WATERS | PRESIDENT Trustee or director, Officer | 85 | $102,901 |
| DAKARI WATERS | CHAIR Trustee or director, Officer | 10 | $0 |
| DANIELLE LERKING | BOARD MEMBER Trustee or director | 5 | $0 |
990 for the year ended May 31, 2022: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LATISHA BRADLEY | PRESIDENT Trustee or director, Officer | 85 | $62,167 |
| BERNADETTE JOHNSON-HALL | BOARD MEMBER Trustee or director | 5 | $0 |
| DONIA WHALEY | BOARD MEMBER Trustee or director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 51599, SUMMERVILLE, SC 29485-1599
- Signed the 990-EZ
- Latisha Vincent-Waters, Founder
- Phone
- (803) 387-2552
Mission
Black Liberation Fund provides comprehensive support services to individuals harmed by the criminal justice system and survivors of violence through technology-enabled resources, education, and community engagement. The organization operates a community bail fund, reentry support services, and trauma-informed wellness programs serving substance abuse survivors, sexual assault survivors, domestic violence survivors, gun violence survivors, and formerly incarcerated individuals. Beginning in fiscal year 2025-2026, the organization transitioned to a digital-first service delivery model providing free access to legal resources (parole, pardon, expungement), recovery and trauma support, and educational technology empowerment workshops focused on resume development, digital literacy, and artificial intelligence tools.
Program accomplishments
- LEGAL SUPPORT AND REENTRY SERVICES During fiscal year 2024-2025, the organization provided direct legal support and reentry services to formerly incarcerated individuals and their families. Services included community bail fund assistance, case management, family support coordination, and facility advocacy. The program maintained staffing from June through September 2024 to serve clients with immediate needs while transitioning to a digital resource platform. Beginning in October 2024, the organization began development of a web-based legal resource portal to provide statewide access to parole, pardon, and expungement information, expanding geographic reach beyond the Charleston, SC area.Expenses $53,918 · grants $20,000
- TRAUMA-INFORMED RECOVERY AND WELLNESS SUPPORT The organization expanded its mission in December 2024 to serve multiple survivor populations including substance abuse survivors, sexual assault survivors, domestic violence survivors, and gun violence survivors. Services included peer support payments, therapeutic animal program support, and direct assistance to individuals impacted by trauma and systemic violence. The program invested in developing comprehensive trauma-informed content and resource directories that will be accessible through the organization's digital platform beginning in fiscal year 2025-2026, providing 24/7 access to recovery resources, mental health provider connections, and crisis intervention pathways.Expenses $6,193
- EDUCATIONAL TECHNOLOGY EMPOWERMENT The organization developed educational technology empowerment programming to address the widening economic gap caused by artificial intelligence disruption. Program development included technology infrastructure investment, website platform design, and curriculum planning for workshops covering resume development, digital literacy, typing skills, and artificial intelligence tools. The program aims to provide free workshops and self-service resources beginning in fiscal year 2025-2026, focusing on economic empowerment and technology access for formerly incarcerated individuals, trauma survivors, and underserved community members.Expenses $4,500
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990-EZ on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 85-1622249
- 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
- 2021
- Accounting year ends
- May
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Crime and legal-related (I40)
- Assets (IRS master file)
- $175
- Income (IRS master file)
- $32,890
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | May 2025 | $32,890 | $136,074 | $175 | XML |
| 990 | May 2024 | $203,633 | $287,207 | $103,359 | XML |
| 990 | May 2023 | $287,066 | $374,761 | $186,933 | XML |
| 990 | May 2022 | $508,148 | $303,244 | $274,628 | XML |
| 990 | May 2021 | – | – | – | 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 85-1622249).
Questions about BLACK LIBERATION FUND
- What is the EIN of BLACK LIBERATION FUND?
- The employer identification number (EIN) of BLACK LIBERATION FUND is 85-1622249.
- Is BLACK LIBERATION FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to BLACK LIBERATION FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BLACK LIBERATION FUND file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of BLACK LIBERATION FUND due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BLACK LIBERATION FUND last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended May 2025.
- Who are the officers and directors of BLACK LIBERATION FUND?
- The 990-EZ for the year ended May 31, 2025 lists 4 people; 1 received compensation from the organization, the highest $43,067 (LATISHA VINCENT-WATERS, Founder/Program Officer).
- How much revenue does BLACK LIBERATION FUND have?
- On its 990-EZ for the year ended May 31, 2025 it reported revenue of $32,890, expenses of $136,074 and total assets of $175 at year end.
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All nonprofits in SUMMERVILLE · South Carolina · Crime and legal-related