Civic Intelligence

Freedom Early Learning Center

990 • Fiscal year 2015 • EIN 06-1643392

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 06, 2015

Organization ProfileNA
2616 Port Sheldon StJenison, MI 49428

(616) 669-3343

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.13x

Higher debt load relative to assets than 64% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

43rd percentile

0.02x

Higher debt load relative to revenue than 43% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

44th percentile

1.0%

Higher net margin than 44% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

62nd percentile

$42,018

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 4.9% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

63rd percentile

6.3%

Faster asset growth than 63% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

42nd percentile

-0.2%

Faster revenue growth than 42% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$151,901

Up $9,057 (+6.3%) from 2014

Net Assets

Up

$132,039

Up $8,915 (+7.2%) from 2014

Liabilities

Up

$19,862

Up $142 (+0.7%) from 2014

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin44th percentile

Revenue

Down

$859,770

Down $1,352 (-0.2%) from 2014

Expenses

Up

$850,855

Up $42,636 (+5.3%) from 2014

Net Income

Down

$8,915

Down $43,988 (-83%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth63rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2015

Assets$151,901
Liabilities$19,862
Net Assets$132,039
Open 2015 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$859,770
Expenses$850,855
Net Income$8,915
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 6, 2015
Return Version
2014v5.0
Gross Receipts
$859,770
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
Cash and Non-Interest-Bearing Accounts$111,168$114,481▲ $3,313
Land, Buildings, and Equipment, Net$21,549$21,918▲ $369
Accounts Receivable$10,127$15,502▲ $5,375
Total Assets$142,844$151,901▲ $9,057
Liabilities
Accounts Payable and Accrued Expenses$19,720$19,862▲ $142
Total Liabilities$19,720$19,862▲ $142
Net Assets / Fund Balance
Unrestricted Net Assets$123,124$132,039▲ $8,915
Total Net Assets Fund Balance$123,124$132,039▲ $8,915
Total Liabilities and Net Assets / Fund Balance$142,844$151,901▲ $9,057

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,229$91,386$106,615
Leasehold Improvements$6,689$17,932$24,621
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Emily SteenwykExecutive DirectorFT$42,018$42,018
Glendee WakemanAssistant DirectorFT$33,631$33,631

Board Members and Trustees

NameTitle
Charles GilfillanPresident/secretary/treasurer
Gayle StebbinsDirector
Jill SnyderDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$5,662
Program Service Revenue
$854,063
Investment Income
$45
Other Revenue
$0
All Other Contributions
$5,662
Change in Net Assets
$8,915
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$627,028
Other Expenses$223,827
Total Fundraising Expense$5,935
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$407,618$95,970$1,515$505,103
Occupancy$82,239$19,362$306$101,907
Current Officers, Directors, Trustees, and Key Employees$40,213$32,250$732$73,195
Payroll Taxes$39,325$9,259$146$48,730
All Other Expenses$9,922--$9,922
Insurance$6,824$1,606$25$8,455
Fees for Services Accounting$6,521$1,535$24$8,080
Office Expenses$5,950$1,401$22$7,373
Depreciation Depletion$5,199$1,224$19$6,442
Other Expenses$4,728$1,113$18$5,859
Information Technology$4,449$1,048$17$5,514
Travel$4,453--$4,453
Fees for Services Other$1,263$297$5$1,565
Advertising$103$24-$127
Total Functional Expenses$678,517$166,403$5,935$850,855
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Former Board MemberLease & CamNo$81,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

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

Form 990, Part VI, Section B, Line 15

“Official compensation of director is approved by the board in an annual budget.”

Form 990, Part VI, Section C, 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 ST, JENISON, MI 49428

Signing Officer

Name
Charles Gilfillan
Title
President
Phone
6166693343
Signed
2015-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Gilfillan
Formed
2002
Legal Domicile
Mi
Voting Board Members
4
Independent Board Members
3
Employees
49
Volunteers
3

Preparer

Firm
Hungerford Nichols Cpas Advisors
Address
2910 LUCERNE DRIVE SE, GRAND RAPIDS, MI 49546-7175
Preparer
Corey E Balkon CPA
Phone
6169493200
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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/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt08900
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt012152
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99740
IRS990ScheduleA/PublicSupportPY509Pct00.99600
IRS990ScheduleA/PublicSupportTotal509Amt04681120
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0859725
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0861076
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0879805
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01069360
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01011154
IRS990ScheduleA/Total509Grp/TotalAmt04681120
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0859770
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0861122
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0879858
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01072652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01020100
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04693502
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt015229
IRS990ScheduleD/EquipmentGrp/DepreciationAmt091386
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0106615
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt06689
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt017932
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt024621
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021918
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0KENNETH BERGWERFF & LOVING TOUCH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FORMER BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt081200
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASE & CAM
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S PROCESS TO REVIEW FORM 990 IS TO HAVE THE PRESIDENT AND SECRETARY REVIEW THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICIAL COMPENSATION OF DIRECTOR IS APPROVED BY THE BOARD IN AN ANNUAL BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0142844
IRS990/TotalAssetsEOYAmt0151901
IRS990/TotalAssetsGrp/BOYAmt0142844
IRS990/TotalAssetsGrp/EOYAmt0151901
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05662
IRS990/TotalEmployeeCnt049
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05935
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0166403
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0678517
IRS990/TotalFunctionalExpensesGrp/TotalAmt0850855
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019720
IRS990/TotalLiabilitiesEOYAmt019862
IRS990/TotalLiabilitiesGrp/BOYAmt019720
IRS990/TotalLiabilitiesGrp/EOYAmt019862
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0123124
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0132039
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0678517
IRS990/TotalProgramServiceRevenueAmt0854063
IRS990/TotalReportableCompFromOrgAmt075649
IRS990/TotalRevenueGrp/ExclusionAmt045
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0854063
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0859770
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0142844
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0151901
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04453
IRS990/TravelGrp/TotalAmt04453
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0123124
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0132039
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02616 PORT SHELDON ST
IRS990/USAddress/CityNm0JENISON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049428
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0NA
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES GILFILLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06166693343
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREEDOM EARLY LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0061643392
ReturnHeader/Filer/PhoneNum06166693343
ReturnHeader/Filer/USAddress/AddressLine1Txt02616 PORT SHELDON ST
ReturnHeader/Filer/USAddress/CityNm0JENISON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049428
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382184825
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HUNGERFORD NICHOLS CPAS ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02910 LUCERNE DRIVE SE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRAND RAPIDS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0495467175
ReturnHeader/PreparerPersonGrp/PhoneNum06169493200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0COREY E BALKON CPA
ReturnHeader/ReturnTs02015-10-23T11:45:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$151,901
Liabilities
$19,862
Net assets
$132,039
Revenue
$859,770
Expenses
$850,855
Net income
$8,915
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
Peer Organizations

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