Nonprofit · EIN 88-0845680
LIBERTY COUNTY SCHOOL DISTRICT QALICB INC
Tax-exempt · BRISTOL, FL 32321
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | -$660,116 | $0 | -$660,116 | $23,178,779 | $4,900,285 | $18,278,494 |
| December 31, 2024 | 990 | $45,619 | $702,671 | -$657,052 | $23,845,270 | $4,906,660 | $18,938,610 |
| December 31, 2023 | 990 | $44,290 | $708,670 | -$664,380 | $24,511,761 | $4,916,099 | $19,595,662 |
| December 31, 2022 | 990 (amended) | $33,868 | $563,465 | -$529,597 | $25,184,251 | $4,924,209 | $20,260,042 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Net rental income
- -$660,116
- Other revenue
- -$660,116
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $23,845,270
- Total assets, end of year
- $23,178,779
- Total liabilities, end of year
- $4,900,285
- Net assets, end of year
- $18,278,494
- Land, buildings and equipment
- $22,630,208
- Net assets without donor restrictions
- $18,278,494
- Gross receipts
- $46,987
- Employees
- 0
- Year formed
- 2022
- State of legal domicile
- FL
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 |
|---|---|---|---|
| JODI BAILEY | DIRECTOR & P Trustee or director | – | $0 |
| CATHIA SMARJE | DIRECTOR & S Trustee or director | – | $0 |
| GREG SOLOMON | DIRECTOR & T Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JODI BAILEY | DIRECTOR & P Trustee or director | – | $0 |
| CATHIA SMARJE | DIRECTOR & S Trustee or director | – | $0 |
| GREG SOLOMON | DIRECTOR & T Trustee or director | – | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES FLOWERS | DIRECTOR & P Trustee or director | – | $0 |
| CATHIA SMARJE | DIRECTOR & S Trustee or director | – | $0 |
| GREG SOLOMON | DIRECTOR & T Trustee or director | – | $0 |
990 for the year ended December 31, 2022: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES FLOWERS | DIRECTOR & P Trustee or director | – | $0 |
| CATHIA SMARJE | DIRECTOR & S Trustee or director | – | $0 |
| GREG SOLOMON | DIRECTOR & T Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 12708 NW PEA RIDGE RD, BRISTOL, FL 32321-6302
- Principal officer (990 for 2025)
- JODI BAILEY
- Signed the 990
- JODI BAILEY, DIRECTOR & PRESIDENT
- Phone
- (850) 526-2263
- Return prepared by
- LESLIE A TUCKER CPA PA
Mission
ASSIST THE LIBERTY COUNTY SCHOOL DISTRICT BY SERVING AS QUALIFIED ACTIVE LOW-INCOME COMMUNITY BUSINESS THAT IS OPERATED IN CONNECTION WITH THE SCHOOL BOARD TO FACILITATE THE FINANCING OF A PORTION OF THE COSTS ASSOCIATED WITH THE CONSTRUCTION OF THE LIBERY COUNTY HIGH SCHOOL AND RELATED FACILITIES USING THE NEW MARKETS TAX CREDITS.
Program accomplishments
- N/A
- TO ASSIST AND SUPPORT THE LIBERTY COUNTY SCHOOL DISTRICT BY SERVING AS QALICB TO FACILITATE FINANCING FOR CERTAIN IMPROVEMENTS TO A PORTION OF CERTAIN REAL PROPERTY LOCATED IN BRISTOL, FLORIDA.
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 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
- 88-0845680
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type III functionally integrated
- Donations deductible (Pub 78)
- Supporting organization, 50% limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S99)
- Assets (IRS master file)
- $23,178,779
- Income (IRS master file)
- $46,987
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | -$660,116 | $0 | $23,178,779 | XML |
| 990 | December 2024 | $45,619 | $702,671 | $23,845,270 | XML |
| 990 | December 2023 | $44,290 | $708,670 | $24,511,761 | XML |
| 990 | December 2022 | $33,868 | $563,465 | $25,184,251 | XML |
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 88-0845680).
Questions about LIBERTY COUNTY SCHOOL DISTRICT QALICB INC
- What is the EIN of LIBERTY COUNTY SCHOOL DISTRICT QALICB INC?
- The employer identification number (EIN) of LIBERTY COUNTY SCHOOL DISTRICT QALICB INC is 88-0845680.
- Is LIBERTY COUNTY SCHOOL DISTRICT QALICB INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to LIBERTY COUNTY SCHOOL DISTRICT QALICB INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
- Which annual return does LIBERTY COUNTY SCHOOL DISTRICT QALICB INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LIBERTY COUNTY SCHOOL DISTRICT QALICB 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 LIBERTY COUNTY SCHOOL DISTRICT QALICB INC 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 LIBERTY COUNTY SCHOOL DISTRICT QALICB INC?
- The 990 for the year ended December 31, 2025 names JODI BAILEY.
- Who are the officers and directors of LIBERTY COUNTY SCHOOL DISTRICT QALICB INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LIBERTY COUNTY SCHOOL DISTRICT QALICB INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of -$660,116, expenses of $0 and total assets of $23,178,779 at year end.
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- BRISTOL DENTAL CLINIC INC EIN 59-1858953 · last filed 990 for 2025
- LIBERTY COUNTY SENIOR CITIZENS ASSOCIATION INC EIN 59-1769552 · last filed 990 for 2025
- GOLD STAR PRIVATE ACADEMY INCORPORATED EIN 83-0734470 · last filed 990 for 2026
- EARTHEN VESSELS WOMENS RECOVERY INC EIN 87-3061328 · last filed 990 for 2024
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All nonprofits in BRISTOL · Florida · Community improvement and capacity building