Civic Intelligence

Freedom Early Learning Center

990 • Fiscal year 2016 • EIN 06-1643392

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 19, 2017

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

71st percentile

0.21x

Higher debt load relative to assets than 71% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

46th percentile

0.03x

Higher debt load relative to revenue than 46% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

28th percentile

-5.4%

Higher net margin than 28% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

62nd percentile

$42,541

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

7th percentile

-27%

Faster asset growth than 7% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

37th percentile

-2.9%

Faster revenue growth than 37% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$110,326

Down $41,575 (-27%) from 2015

Net Assets

Down

$86,935

Down $45,104 (-34%) from 2015

Liabilities

Up

$23,391

Up $3,529 (+18%) from 2015

Revenue

Down

$834,840

Down $24,930 (-2.9%) from 2015

Expenses

Up

$879,944

Up $29,089 (+3.4%) from 2015

Net Income

Down

-$45,104

Down $54,019 (-606%) from 2015

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

2016

Assets$110,326
Liabilities$23,391
Net Assets$86,935

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

2016

Revenue$834,840
Expenses$879,944
Net Income-$45,104
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 19, 2017
Return Version
2015v3.0
Gross Receipts
$836,188
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$114,481$81,989▼ $32,492
Land, Buildings, and Equipment, Net$21,918$14,700▼ $7,218
Prepaid Expenses and Deferred Charges-$7,739-
Accounts Receivable$15,502$5,898▼ $9,604
Total Assets$151,901$110,326▼ $41,575
Liabilities
Accounts Payable and Accrued Expenses$19,862$23,391▲ $3,529
Total Liabilities$19,862$23,391▲ $3,529
Net Assets / Fund Balance
Unrestricted Net Assets$132,039$86,935▼ $45,104
Total Net Assets Fund Balance$132,039$86,935▼ $45,104
Total Liabilities and Net Assets / Fund Balance$151,901$110,326▼ $41,575

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,135$96,480$106,615
Leasehold Improvements$4,565$20,056$24,621
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Emily SteenwykExecutive DirectorFT$42,541$42,541
Glendee WakemanAssistant DirectorFT$30,825$30,825

Board Members and Trustees

NameTitle
Charles GilfillanPresident/secretary/treasu
Jill SnyderDirector
Shana CornerDirector
Debbra MillerIterim Director
Revenue and Support

Revenue Composition

Contributions and Grants
$1,267
Program Service Revenue
$833,554
Investment Income
$19
Other Revenue
$0
Change in Net Assets
$-45,104
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$649,921
Other Expenses$230,023
Total Fundraising Expense$2,873
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$434,238$102,237$1,614$538,089
Occupancy$82,792$19,492$308$102,592
Current Officers, Directors, Trustees, and Key Employees$33,999$31,158$658$65,815
Payroll Taxes$37,136$8,743$138$46,017
Office Expenses$9,249$2,178$34$11,461
Other Expenses$10,832$2,260$36$10,832
Insurance$6,562$1,545$24$8,131
Depreciation Depletion$5,825$1,371$22$7,218
All Other Expenses$5,671$629$10$6,310
Fees for Services Accounting$4,781$1,126$18$5,925
Travel$2,453--$2,453
Information Technology$1,495$352$6$1,853
Fees for Services Other$1,279$301$5$1,585
Total Functional Expenses$705,679$171,392$2,873$879,944
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$1,348
Fundraising Gross Income$1,348
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$81,900
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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 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 had at time of termination.

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
2017-01-19
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
51
Volunteers
4

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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0876409
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01068817
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04490460
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt046
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0203
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt03252
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt03252
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99920
IRS990ScheduleA/PublicSupportPY509Pct00.99740
IRS990ScheduleA/PublicSupportTotal509Amt04504787
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0834821
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0859725
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0861076
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0879805
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01069360
IRS990ScheduleA/Total509Grp/TotalAmt04504787
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0834840
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0859770
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0861122
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0879858
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01072652
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04508242
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt010135
IRS990ScheduleD/EquipmentGrp/DepreciationAmt096480
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0106615
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04565
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt020056
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt024621
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014700
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0KENNETH BERGWERFF & LOVING TOUCH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FORMER BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt081900
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/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 HAD AT TIME OF TERMINATION.
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 B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0151901
IRS990/TotalAssetsEOYAmt0110326
IRS990/TotalAssetsGrp/BOYAmt0151901
IRS990/TotalAssetsGrp/EOYAmt0110326
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01267
IRS990/TotalEmployeeCnt051
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02873
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0171392
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0705679
IRS990/TotalFunctionalExpensesGrp/TotalAmt0879944
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019862
IRS990/TotalLiabilitiesEOYAmt023391
IRS990/TotalLiabilitiesGrp/BOYAmt019862
IRS990/TotalLiabilitiesGrp/EOYAmt023391
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0132039
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt086935
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0705679
IRS990/TotalProgramServiceRevenueAmt0833554
IRS990/TotalReportableCompFromOrgAmt073366
IRS990/TotalRevenueGrp/ExclusionAmt019
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0833554
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0834840
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0151901
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0110326
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt02453
IRS990/TravelGrp/TotalAmt02453
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0132039
IRS990/UnrestrictedNetAssetsGrp/EOYAmt086935
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES GILFILLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06166693343
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-19
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

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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
2016Detailed filing. Detailed filing data is available for this year.$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