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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 82-0708144

LIBERTY CREEK ELEMENTARY PARENT TEACHER ORGANIZATION

Also known as LIBERTY CREEK ELEMENTARY PTO

Tax-exempt (reinstated) · LIBERTY LAKE, WA 99019

Financials

$59K$41K2025
Revenue Expenses · by fiscal year end
Financials of LIBERTY CREEK ELEMENTARY PARENT TEACHER ORGANIZATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2026990-EZ$58,596$41,064$17,532$45,979–$45,979
Financial details: 990-EZ for the year ended June 30, 2026

Revenue

Contributions, gifts and grants
$58,596

Expenses

Compensation of officers, directors and key employees
$0
Professional fees and payments to contractors
$150
Other expenses
$40,914
Program services (functional)
$41,064

Balance sheet and other

Total assets, start of year
$28,447
Total assets, end of year
$45,979
Total liabilities, end of year
–
Net assets, end of year
$45,979
Cash, savings and investments
$45,979
Gross receipts
$58,596

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 June 30, 2026, highest compensation first.

NameTitleHours / weekCompensation
KENZIE SPALINGERTreasurer5$0
SHERMAN BELFRYPresident5$0
BRENNA WILLIAMSONVice President5$0
ASHLEY SAGADELLISecretary4$0
KATLYNN MICHAELSecretary4$0

Address and contacts

Address (IRS master file)
23909 E COUNTRY VISTA DR, LIBERTY LAKE, WA 99019-5201
In care of
% KIM KYLE - LIBERTY CREEK ELEM
Mailing address (990-N for 2024)
23909 E COUNTRY VISTA DRIVE, LIBERTY LAKE WA 99019
Principal officer (990-N for 2024)
SHERMAN BELFRY, 23909 E COUNTRY VISTA DRIVE, LIBERTY LAKE WA 99019
Signed the 990-EZ
KENZIE SPALINGER, Treasurer
Phone
(509) 558-6300
Return prepared by
Jordan Hatfield PLLC

Mission

The Liberty Creek Elementary PTO supports students, staff, and families by funding enrichment opportunities, fostering community engagement, and enhancing the educational experience at Liberty Creek Elementary.

990-EZ for the year ended June 30, 2026

Program accomplishments

  • The PTO supported student learning and school community engagement by funding art education materials, contributing to classroom field trips, and providing staff appreciation events. The PTO also organized family movie nights and assisted with the school book fair to promote literacy and family involvement
    Expenses $41,064

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 yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026990-EZ on file
2024June 30, 2025November 17, 2025990-N on file
2023June 30, 2024November 15, 2024Check at the IRS

File the 2026 990-EZ for LIBERTY CREEK ELEMENTARY PARENT TEACHER ORGANIZATION

Due November 15, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
82-0708144
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2025
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Education (B94)
Assets (IRS master file)
$45,979
Income (IRS master file)
$58,596

Revocation and reinstatement

Exemption revoked
November 15, 2023
Posted by the IRS
March 11, 2024
Reinstated
Effective November 15, 2023

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-EZJune 2026$58,596$41,064$45,979XML
990-N for 2024
Officer: SHERMAN BELFRY
June 30, 2025≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Angela Walsh
June 30, 2020≤ $50,000 receipts––e-Postcard
990-N for 2018
Officer: Stiles
June 30, 2019≤ $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 82-0708144).

Questions about LIBERTY CREEK ELEMENTARY PARENT TEACHER ORGANIZATION

What is the EIN of LIBERTY CREEK ELEMENTARY PARENT TEACHER ORGANIZATION?
The employer identification number (EIN) of LIBERTY CREEK ELEMENTARY PARENT TEACHER ORGANIZATION is 82-0708144.
Is LIBERTY CREEK ELEMENTARY PARENT TEACHER ORGANIZATION tax-exempt?
Yes. The IRS revoked its exemption on November 15, 2023 and reinstated it effective November 15, 2023.
Are donations to LIBERTY CREEK ELEMENTARY PARENT TEACHER ORGANIZATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LIBERTY CREEK ELEMENTARY PARENT TEACHER ORGANIZATION 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 CREEK ELEMENTARY PARENT TEACHER ORGANIZATION due?
The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LIBERTY CREEK ELEMENTARY PARENT TEACHER ORGANIZATION last file with the IRS?
The latest return in the IRS public files is the 990-EZ for the year ended June 2026.
Who is the principal officer of LIBERTY CREEK ELEMENTARY PARENT TEACHER ORGANIZATION?
The 990-N for 2024 names SHERMAN BELFRY.
Who are the officers and directors of LIBERTY CREEK ELEMENTARY PARENT TEACHER ORGANIZATION?
The 990-EZ for the year ended June 30, 2026 lists 5 people; 0 received compensation from the organization.
How much revenue does LIBERTY CREEK ELEMENTARY PARENT TEACHER ORGANIZATION have?
On its 990-EZ for the year ended June 30, 2026 it reported revenue of $58,596, expenses of $41,064 and total assets of $45,979 at year end.

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