Civic Intelligence

Freedom Early Learning Center

EIN 06-1643392 • 501(c)3 • Jenison, MI

Profile

To provide learning programs and day-care for pre-school children

2616 Port SheldonJenison, MI 49428

www.freedomearlylearningcenter.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

80th percentile

0.42x

Higher debt load relative to assets than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

0.47x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

25th percentile

-7.7%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

18th percentile

-7.5%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

36th percentile

0.4%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,310,954

Down $105,529 (-7.5%) from 2024

Liabilities

Down

$555,871

Down $14,797 (-2.6%) from 2024

Net Assets

Down

$755,083

Down $90,732 (-11%) from 2024

Revenue

Up

$1,176,835

Up $4,198 (+0.4%) from 2024

Expenses

Down

$1,267,567

Down $53,690 (-4.1%) from 2024

Net Income

Up

-$90,732

Up $57,888 (+39%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $113,225Liabilities 2011: $156,329Net Assets 2011: -$43,1042011Assets 2012: $138,229Liabilities 2012: $85,173Net Assets 2012: $53,0562012Assets 2013: $136,651Liabilities 2013: $66,430Net Assets 2013: $70,2212013Assets 2014: $142,844Liabilities 2014: $19,720Net Assets 2014: $123,1242014Assets 2015: $151,901Liabilities 2015: $19,862Net Assets 2015: $132,0392015Assets 2016: $110,326Liabilities 2016: $23,391Net Assets 2016: $86,9352016Assets 2017: $96,771Liabilities 2017: $26,980Net Assets 2017: $69,7912017Assets 2018: $898,035Liabilities 2018: $792,221Net Assets 2018: $105,8142018Assets 2019: $879,466Liabilities 2019: $764,636Net Assets 2019: $114,8302019Assets 2020: $944,140Liabilities 2020: $901,063Net Assets 2020: $43,0772020Assets 2021: $1,151,762Liabilities 2021: $867,619Net Assets 2021: $284,1432021Assets 2022: $1,585,121Liabilities 2022: $637,496Net Assets 2022: $947,6252022Assets 2023: $1,576,215Liabilities 2023: $581,780Net Assets 2023: $994,4352023Assets 2024: $1,416,483Liabilities 2024: $570,668Net Assets 2024: $845,8152024Assets 2025: $1,310,954Liabilities 2025: $555,871Net Assets 2025: $755,0832025

Highlighted filing

2025

Assets$1,310,954
Liabilities$555,871
Net Assets$755,083

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $989,9422011Expenses 2012: $973,2402012Revenue 2013: $879,858Expenses 2013: $862,693Net Income 2013: $17,1652013Revenue 2014: $861,122Expenses 2014: $808,219Net Income 2014: $52,9032014Revenue 2015: $859,770Expenses 2015: $850,855Net Income 2015: $8,9152015Revenue 2016: $834,840Expenses 2016: $879,944Net Income 2016: -$45,1042016Revenue 2017: $904,540Expenses 2017: $921,684Net Income 2017: -$17,1442017Revenue 2018: $995,973Expenses 2018: $959,950Net Income 2018: $36,0232018Revenue 2019: $1,004,833Expenses 2019: $995,817Net Income 2019: $9,0162019Revenue 2020: $838,555Expenses 2020: $910,308Net Income 2020: -$71,7532020Revenue 2021: $1,190,437Expenses 2021: $949,371Net Income 2021: $241,0662021Revenue 2022: $1,803,538Expenses 2022: $1,140,056Net Income 2022: $663,4822022Revenue 2023: $1,415,060Expenses 2023: $1,368,250Net Income 2023: $46,8102023Revenue 2024: $1,172,637Expenses 2024: $1,321,257Net Income 2024: -$148,6202024Revenue 2025: $1,176,835Expenses 2025: $1,267,567Net Income 2025: -$90,7322025

Highlighted filing

2025

Revenue$1,176,835
Expenses$1,267,567
Net Income-$90,732

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.56$0.76$1.18$1.27$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.42$0.57$0.85$1.17$1.32$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.58$0.99$1.42$1.37$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.64$0.95$1.80$1.14$0.66
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.87$0.28$1.19$0.95$0.24
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.90$0.04$0.84$0.91$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.76$0.11$1.00$1.00$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.79$0.11$1.00$0.96$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.03$0.07$0.90$0.92$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.02$0.09$0.83$0.88$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.02$0.13$0.86$0.85$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.02$0.12$0.86$0.81$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.07$0.07$0.88$0.86$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.09$0.05$0.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.16$0.04$0.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jul 23, 2025
Return Version
2024v5.0
Gross Receipts
$1,176,835
Mission and Program Overview

Mission

To provide learning programs and day-care for pre-school children.

To provide learning programs and day-care for pre-school children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,202,878$1,173,070▼ $29,808
Cash and Non-Interest-Bearing Accounts$207,112$121,401▼ $85,711
Prepaid Expenses and Deferred Charges$4,521$16,483▲ $11,962
Accounts Receivable$1,972--
Total Assets$1,416,483$1,310,954▼ $105,529
Liabilities
Mortgage Notes Payable Secured by Investment Property$548,850$534,916▼ $13,934
Accounts Payable and Accrued Expenses$21,818$20,955▼ $863
Total Liabilities$570,668$555,871▼ $14,797
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$845,815$755,083▼ $90,732
Total Net Assets Fund Balance$845,815$755,083▼ $90,732
Total Liabilities and Net Assets / Fund Balance$1,416,483$1,310,954▼ $105,529

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$550,520$133,792$684,312
Leasehold Improvements$402,182$81,178$483,360
Equipment$99,618$125,463$225,081
Land$120,750-$120,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Samantha WalcottDirector-$60,059$60,059
Charles GilfillanPresidentPT$39,500$39,500

Board Members and Trustees

NameTitle
Jill SnyderDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,175,213
Investment Income
$39
Other Revenue
$1,583
Change in Net Assets
$-90,732
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$916,900
Other Expenses$350,667
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$714,371$99,559-$813,930
Payroll Taxes$74,227$8,247-$82,474
Depreciation Depletion$50,198$2,642-$52,840
Interest$39,458$2,077-$41,535
All Other Expenses$22,182$895-$23,077
Other Employee Benefits$19,501$995-$20,496
Information Technology$17,932$1,993-$19,925
Insurance$16,248$855-$17,103
Other Expenses$12,810$674-$13,484
Travel$9,109$115-$9,224
Fees for Services Accounting$6,605$734-$7,339
Fees for Services Other$4,639$515-$5,154
Office Expenses$2,266$721-$2,987
Occupancy$2,790--$2,790
Total Functional Expenses$1,146,328$121,239$0$1,267,567
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,583
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The organization's process to review the 990 is to have the president and secretary review the form 990 before filing.

Form 990, Page 6, Part VI, Line 12C

At no time should employees leave felc with the intention of opening their own daycare within a fifteen mile radius of felc. The organization usually knows the reason for an employee leaving and would address any concerns it has at the time of termination.

Form 990, Page 6, Part VI, Line 15A

Official compensation of officers/key employees is approved by the board in board meeting session

Form 990, Page 6, Part VI, Line 15B

Official compensation of officers/key employees is approved by the board in an annual compensation review.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Freedom Early Learning Center
EIN
06-1643392
Phone
6166693343
Address
2616 PORT SHELDON, JENISON, MI 49428

Signing Officer

Name
Charles Gilfillan
Title
President
Phone
6166693343
Signed
2025-07-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Gilfillan
Formed
2002
Legal Domicile
Mi
Voting Board Members
2
Independent Board Members
2
Employees
78

Preparer

Firm
Hoolsema & Company LLC
Address
5817 BALSAM DR, HUDSONVILLE, MI 49426-1104
Preparer
Hillebrand Hoolsema CPA
Phone
6164571040
Raw XML Appendix363 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt088
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0129
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt058
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0315
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt06757960
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01176796
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01172549
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01414931
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01803248
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01190436
IRS990ScheduleA/Total509Grp/TotalAmt06757960
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01176835
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01172637
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01415060
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01803306
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01190437
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06758275
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0550520
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0133792
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0684312
IRS990ScheduleD/EquipmentGrp/BookValueAmt099618
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0125463
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0225081
IRS990ScheduleD/LandGrp/BookValueAmt0120750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120750
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0402182
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt081178
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0483360
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01173070
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S PROCESS TO REVIEW THE 990 IS TO HAVE THE PRESIDENT AND SECRETARY REVIEW THE FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT NO TIME SHOULD EMPLOYEES LEAVE FELC WITH THE INTENTION OF OPENING THEIR OWN DAYCARE WITHIN A FIFTEEN MILE RADIUS OF FELC. THE ORGANIZATION USUALLY KNOWS THE REASON FOR AN EMPLOYEE LEAVING AND WOULD ADDRESS ANY CONCERNS IT HAS AT THE TIME OF TERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICIAL COMPENSATION OF OFFICERS/KEY EMPLOYEES IS APPROVED BY THE BOARD IN BOARD MEETING SESSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICIAL COMPENSATION OF OFFICERS/KEY EMPLOYEES IS APPROVED BY THE BOARD IN AN ANNUAL COMPENSATION REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01416483
IRS990/TotalAssetsEOYAmt01310954
IRS990/TotalAssetsGrp/BOYAmt01416483
IRS990/TotalAssetsGrp/EOYAmt01310954
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt078
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0121239
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01146328
IRS990/TotalFunctionalExpensesGrp/TotalAmt01267567
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0570668
IRS990/TotalLiabilitiesEOYAmt0555871
IRS990/TotalLiabilitiesGrp/BOYAmt0570668
IRS990/TotalLiabilitiesGrp/EOYAmt0555871
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0845815
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0755083
IRS990/TotalProgramServiceExpensesAmt01146328
IRS990/TotalProgramServiceRevenueAmt01175213
IRS990/TotalReportableCompFromOrgAmt099559
IRS990/TotalRevenueGrp/ExclusionAmt01583
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01175252
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01176835
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01416483
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01310954
IRS990/TravelGrp/ManagementAndGeneralAmt0115
IRS990/TravelGrp/ProgramServicesAmt09109
IRS990/TravelGrp/TotalAmt09224
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02616 PORT SHELDON ST
IRS990/USAddress/CityNm0JENISON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049428
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.FREEDOMEARLYLEARNINGCENTER.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES GILFILLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06166693343
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREEDOM EARLY LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0061643392
ReturnHeader/Filer/PhoneNum06166693343
ReturnHeader/Filer/USAddress/AddressLine1Txt02616 PORT SHELDON
ReturnHeader/Filer/USAddress/CityNm0JENISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049428
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383472399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOOLSEMA & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05817 BALSAM DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HUDSONVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0494261104
ReturnHeader/PreparerPersonGrp/PhoneNum06164571040
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HILLEBRAND HOOLSEMA CPA
ReturnHeader/ReturnTs02025-08-14T14:45:12-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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