Civic Intelligence

Freedom Early Learning Center

990 • Fiscal year 2014 • EIN 06-1643392

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 19, 2015

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

63rd percentile

0.14x

Higher debt load relative to assets than 63% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

42nd percentile

0.02x

Higher debt load relative to revenue than 42% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

58th percentile

6.1%

Higher net margin than 58% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

56th percentile

4.5%

Faster asset growth than 56% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$142,844

Up $6,193 (+4.5%) from 2013

Net Assets

Up

$123,124

Up $52,903 (+75%) from 2013

Liabilities

Down

$19,720

Down $46,710 (-70%) from 2013

Revenue

Down

$861,122

Down $18,736 (-2.1%) from 2013

Expenses

Down

$808,219

Down $54,474 (-6.3%) from 2013

Net Income

Up

$52,903

Up $35,738 (+208%) from 2013

Historical Trend

Balance Sheet Trend

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

2014

Assets$142,844
Liabilities$19,720
Net Assets$123,124

Operations Trend

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

2014

Revenue$861,122
Expenses$808,219
Net Income$52,903
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 19, 2015
Return Version
2013v4.0
Gross Receipts
$861,122
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$97,219$111,168▲ $13,949
Loans From Officers Directors$41,984--
Land, Buildings, and Equipment, Net$28,859$21,549▼ $7,310
Accounts Receivable$3,806$10,127▲ $6,321
Prepaid Expenses and Deferred Charges$6,767$0▼ $6,767
Total Assets$136,651$142,844▲ $6,193
Liabilities
Accounts Payable and Accrued Expenses$24,446$19,720▼ $4,726
Total Liabilities$66,430$19,720▼ $46,710
Net Assets / Fund Balance
Unrestricted Net Assets$70,221$123,124▲ $52,903
Total Net Assets Fund Balance$70,221$123,124▲ $52,903
Total Liabilities and Net Assets / Fund Balance$136,651$142,844▲ $6,193

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,822$102,754$120,576
Leasehold Improvements$3,727$1,322$5,049
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debra MillerPrevious Ex. DirectorFT$52,000$52,000
Glendee WakemanAssistant DirectorFT$35,348$35,348
Emily SteenwykExecutive DirectorFT$19,136$19,136

Board Members and Trustees

NameTitle
Charles GilfillanPresident
Kenneth BergwerffVice President
Gayle StebbinsDirector
Jill SnyderDirector
Melissa BowronDirector
Roger MillerDirector
Jeremy BergwerffSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$3,459
Program Service Revenue
$857,617
Investment Income
$46
Other Revenue
$0
All Other Contributions
$3,459
Change in Net Assets
$52,903
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$593,593
Other Expenses$213,626
Total Fundraising Expense$4,783
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$367,209$86,456$1,365$455,030
Occupancy$82,144$19,340$305$101,789
Current Officers, Directors, Trustees, and Key Employees$50,554$44,412$959$95,925
Payroll Taxes$34,409$8,101$128$42,638
Insurance$6,733$1,585$25$8,343
Other Expenses$4,763$1,121$1,907$7,791
Depreciation Depletion$5,899$1,389$22$7,310
Travel$6,764--$6,764
Fees for Services Accounting$5,427$1,278$20$6,725
All Other Expenses$5,388--$5,388
Office Expenses$4,171$982$16$5,169
Fees for Services Other$1,425$335$5$1,765
Grants to Domestic Orgs$1,000--$1,000
Information Technology$569$134$2$705
Advertising$164$39$1$204
Total Functional Expenses$636,515$166,921$4,783$808,219
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
-Brd. MemberLease & CamNo$87,000
-Wife of Brd. MemberFormer Int. Ex Director - SalaryNo$28,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$41,984--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
Yes
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 A, Line 2

Kenneth bergwerff - vice president of the board jeremy bergwerff - secretary of the board father-son relationship

Form 990, Part VI, Section B, Line 11

The organization's process to review form 990 is to have 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

EIN
06-1643392
Phone
6166693343

Signing Officer

Name
Charles Gilfillan
Title
President
Phone
6166693343
Signed
2015-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Gilfillan
Formed
2002
Legal Domicile
Mi
Voting Board Members
3
Independent Board Members
3
Employees
55
Volunteers
7

Preparer

Preparer
Corey E Balkon CPA
Phone
6169493200
Raw XML AppendixShowing 400 of 476 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt024446
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt019720
IRS990/AccountsReceivableGrp/BOYAmt03806
IRS990/AccountsReceivableGrp/EOYAmt010127
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE LEARNING PROGRAMS AND DAY-CARE FOR PRE-SCHOOL CHILDREN
IRS990/AdvertisingGrp/FundraisingAmt01
IRS990/AdvertisingGrp/ManagementAndGeneralAmt039
IRS990/AdvertisingGrp/ProgramServicesAmt0164
IRS990/AdvertisingGrp/TotalAmt0204
IRS990/AllOtherContributionsAmt03459
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05388
IRS990/AllOtherExpensesGrp/TotalAmt05388
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10EMILY STEENWYK
IRS990/BooksInCareOfDetail/PhoneNum06166693343
IRS990/BooksInCareOfDetail/USAddress/AddressLine102616 PORT SHELDON ST
IRS990/BooksInCareOfDetail/USAddress/City0JENISON
IRS990/BooksInCareOfDetail/USAddress/State0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCode049428
IRS990/BusinessRlnWithFamMemInd01
IRS990/BusinessRlnWithOfficerEntInd01
IRS990/BusinessRlnWithOrgMemInd01
IRS990/CashNonInterestBearingGrp/BOYAmt097219
IRS990/CashNonInterestBearingGrp/EOYAmt0111168
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt0959
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt044412
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt050554
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt095925
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03459
IRS990/CYGrantsAndSimilarPaidAmt01000
IRS990/CYInvestmentIncomeAmt046
IRS990/CYOtherExpensesAmt0213626
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0857617
IRS990/CYRevenuesLessExpensesAmt052903
IRS990/CYSalariesCompEmpBnftPaidAmt0593593
IRS990/CYTotalExpensesAmt0808219
IRS990/CYTotalFundraisingExpenseAmt04783
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0861122
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt022
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt01389
IRS990/DepreciationDepletionGrp/ProgramServicesAmt05899
IRS990/DepreciationDepletionGrp/TotalAmt07310
IRS990/Desc0ONE PROGRAM-EARLY LEARNING AND DAY-CARE SERVICES
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt055
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0636515
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/FundraisingAmt020
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01278
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt05427
IRS990/FeesForServicesAccountingGrp/TotalAmt06725
IRS990/FeesForServicesOtherGrp/FundraisingAmt05
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0335
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01425
IRS990/FeesForServicesOtherGrp/TotalAmt01765
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0CHARLES GILFILLAN
IRS990/Form990PartVIISectionAGrp/PersonNm1JILL SNYDER
IRS990/Form990PartVIISectionAGrp/PersonNm2GAYLE STEBBINS
IRS990/Form990PartVIISectionAGrp/PersonNm3KENNETH BERGWERFF
IRS990/Form990PartVIISectionAGrp/PersonNm4MELISSA BOWRON
IRS990/Form990PartVIISectionAGrp/PersonNm5JEREMY BERGWERFF
IRS990/Form990PartVIISectionAGrp/PersonNm6ROGER MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm7EMILY STEENWYK
IRS990/Form990PartVIISectionAGrp/PersonNm8DEBRA MILLER
IRS990/Form990PartVIISectionAGrp/PersonNm9GLENDEE WAKEMAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt719136
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt852000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt935348
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8PREVIOUS EX. DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9ASSISTANT DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02002
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantAmt01000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt01000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0861122
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt02
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0134
IRS990/InformationTechnologyGrp/ProgramServicesAmt0569
IRS990/InformationTechnologyGrp/TotalAmt0705
IRS990/InsuranceGrp/FundraisingAmt025
IRS990/InsuranceGrp/ManagementAndGeneralAmt01585
IRS990/InsuranceGrp/ProgramServicesAmt06733
IRS990/InsuranceGrp/TotalAmt08343
IRS990/InvestmentIncomeGrp/ExclusionAmt046
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt046
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0104076
IRS990/LandBldgEquipBasisNetGrp/BOYAmt028859
IRS990/LandBldgEquipBasisNetGrp/EOYAmt021549
IRS990/LandBldgEquipCostOrOtherBssAmt0125625
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt041984
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE LEARNING PROGRAMS AND DAY-CARE FOR PRE-SCHOOL CHILDREN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt070221
IRS990/NetAssetsOrFundBalancesEOYAmt0123124
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0305
IRS990/OccupancyGrp/ManagementAndGeneralAmt019340
IRS990/OccupancyGrp/ProgramServicesAmt082144
IRS990/OccupancyGrp/TotalAmt0101789
IRS990/OfficeExpensesGrp/FundraisingAmt016
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0982
IRS990/OfficeExpensesGrp/ProgramServicesAmt04171
IRS990/OfficeExpensesGrp/TotalAmt05169
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1EDUCATION AND SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MISC
IRS990/OtherExpensesGrp/FundraisingAmt028
IRS990/OtherExpensesGrp/FundraisingAmt11907
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01749
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11121
IRS990/OtherExpensesGrp/ProgramServicesAmt034202
IRS990/OtherExpensesGrp/ProgramServicesAmt118265
IRS990/OtherExpensesGrp/ProgramServicesAmt27429
IRS990/OtherExpensesGrp/ProgramServicesAmt34763
IRS990/OtherExpensesGrp/TotalAmt034202
IRS990/OtherExpensesGrp/TotalAmt118265
IRS990/OtherExpensesGrp/TotalAmt29206
IRS990/OtherExpensesGrp/TotalAmt37791
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01365
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt086456
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0367209
IRS990/OtherSalariesAndWagesGrp/TotalAmt0455030
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0128
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08101
IRS990/PayrollTaxesGrp/ProgramServicesAmt034409
IRS990/PayrollTaxesGrp/TotalAmt042638
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06767
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0CHARLES GILFILLAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0857617
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0857617
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03396
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt011000
IRS990/PYInvestmentIncomeAmt053
IRS990/PYOtherExpensesAmt0243339
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0876409
IRS990/PYRevenuesLessExpensesAmt017165
IRS990/PYSalariesCompEmpBnftPaidAmt0608354
IRS990/PYTotalExpensesAmt0862693
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0879858
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt052903
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0857617
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03459
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03396
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0543
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt034058
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt025228
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt066684
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt046
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt053
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt040
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt046
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt071
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0256
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0857617
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0876409
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01068817
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0977096
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0951351
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04731290
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt046
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt046
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt071
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0256
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt03252
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt08900
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt07000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt019152
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99600
IRS990ScheduleA/PublicSupportPY509Pct00.99500
IRS990ScheduleA/PublicSupportTotal509Amt04797974
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0861076
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0879805
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01069360
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01011154
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0976579
IRS990ScheduleA/Total509Grp/TotalAmt04797974
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0861122
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0879858
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01072652
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01020100
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0983650
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04817382
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt017822
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0102754
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0120576
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03727
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01322
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt05049
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021549
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine10KENNETH BERGWERFF & LOVING TOUCH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine11DEBRA MILLER - FORMER INT EX DIR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BRD. MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1WIFE OF BRD. MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt087000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt128000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASE & CAM
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1FORMER INT. EX DIRECTOR - SALARY
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KENNETH BERGWERFF - VICE PRESIDENT OF THE BOARD JEREMY BERGWERFF - SECRETARY OF THE BOARD FATHER-SON RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S PROCESS TO REVIEW FORM 990 IS TO HAVE PRESIDENT AND SECRETARY REVIEW THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICIAL COMPENSATION OF DIRECTOR IS APPROVED BY THE BOARD IN AN ANNUAL BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10FREEDOM CHRISTIAN SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0382325400
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0K-12 EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine106340 AUTUMN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City0HUDSONVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode049426
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10FREEDOM CHRSTIAN SCHOOLS
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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