Civic Intelligence

Freedom Early Learning Center

990 • Fiscal year 2017 • EIN 06-1643392

Jul 01, 2016 to Jun 30, 2017 • Filed on Mar 01, 2018

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

76th percentile

0.28x

Higher debt load relative to assets than 76% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

48th percentile

0.03x

Higher debt load relative to revenue than 48% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

33rd percentile

-1.9%

Higher net margin than 33% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

54th percentile

$20,440

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

13th percentile

-12%

Faster asset growth than 13% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

57th percentile

8.3%

Faster revenue growth than 57% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$96,771

Down $13,555 (-12%) from 2016

Net Assets

Down

$69,791

Down $17,144 (-20%) from 2016

Liabilities

Up

$26,980

Up $3,589 (+15%) from 2016

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin33rd percentile

Revenue

Up

$904,540

Up $69,700 (+8.3%) from 2016

Expenses

Up

$921,684

Up $41,740 (+4.7%) from 2016

Net Income

Up

-$17,144

Up $27,960 (+62%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth13th 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

2017

Assets$96,771
Liabilities$26,980
Net Assets$69,791
Open 2017 Filing

Operations Trend

Revenue Growth57th 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

2017

Revenue$904,540
Expenses$921,684
Net Income-$17,144
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 1, 2018
Return Version
2016v3.0
Gross Receipts
$905,618
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$81,989$68,107▼ $13,882
Land, Buildings, and Equipment, Net$14,700$19,054▲ $4,354
Accounts Receivable$5,898$8,911▲ $3,013
Prepaid Expenses and Deferred Charges$7,739$699▼ $7,040
Total Assets$110,326$96,771▼ $13,555
Liabilities
Accounts Payable and Accrued Expenses$23,391$26,980▲ $3,589
Total Liabilities$23,391$26,980▲ $3,589
Net Assets / Fund Balance
Unrestricted Net Assets$86,935$69,791▼ $17,144
Total Net Assets Fund Balance$86,935$69,791▼ $17,144
Total Liabilities and Net Assets / Fund Balance$110,326$96,771▼ $13,555

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,461$100,852$108,313
Leasehold Improvements$11,593$22,912$34,505
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Stacey SwansonDirectorFT$20,440$20,440

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$903,823
Investment Income
$12
Other Revenue
$705
Change in Net Assets
$-17,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$669,221
Other Expenses$252,463
Total Fundraising Expense$2,393
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$466,308$109,788$1,733$577,829
Occupancy$88,328$20,796$328$109,452
Payroll Taxes$38,697$9,111$144$47,952
Current Officers, Directors, Trustees, and Key Employees-$43,440-$43,440
Office Expenses$10,289$2,423$38$12,750
Insurance$5,937$1,398$22$7,357
Fees for Services Accounting$5,902$1,390$22$7,314
Depreciation Depletion$5,833$1,373$22$7,228
Other Expenses$4,661$3,779$60$4,661
Travel$4,104--$4,104
Information Technology$2,698$635$10$3,343
Fees for Services Other$1,368$322$5$1,695
All Other Expenses$1,312$309$9$1,630
Advertising$530--$530
Total Functional Expenses$724,527$194,764$2,393$921,684
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,783
Fundraising Direct Expenses$1,078
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$84,000
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 11B

“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
2018-03-01
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
55
Volunteers
1

Preparer

Firm
Hungerford Nichols Cpas Advisors
Address
2910 LUCERNE DRIVE SE, GRAND RAPIDS, MI 49546-7175
Preparer
Jennifer L Rogell 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/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt046
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0175
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct00.99920
IRS990ScheduleA/PublicSupportTotal509Amt04339954
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0904527
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0834821
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0859725
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0861076
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0879805
IRS990ScheduleA/Total509Grp/TotalAmt04339954
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0904539
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0834840
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0859770
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0861122
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0879858
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04340129
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt07461
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0100852
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0108313
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011593
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt022912
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt034505
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019054
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0KENNETH BERGWERFF & LOVING TOUCH
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FORMER BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt084000
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 11B
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/TotalAssetsBOYAmt0110326
IRS990/TotalAssetsEOYAmt096771
IRS990/TotalAssetsGrp/BOYAmt0110326
IRS990/TotalAssetsGrp/EOYAmt096771
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt055
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02393
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0194764
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0724527
IRS990/TotalFunctionalExpensesGrp/TotalAmt0921684
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023391
IRS990/TotalLiabilitiesEOYAmt026980
IRS990/TotalLiabilitiesGrp/BOYAmt023391
IRS990/TotalLiabilitiesGrp/EOYAmt026980
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt086935
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt069791
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0724527
IRS990/TotalProgramServiceRevenueAmt0903823
IRS990/TotalReportableCompFromOrgAmt020440
IRS990/TotalRevenueGrp/ExclusionAmt0705
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0903835
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0904540
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0110326
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt096771
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt04104
IRS990/TravelGrp/TotalAmt04104
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt086935
IRS990/UnrestrictedNetAssetsGrp/EOYAmt069791
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/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES GILFILLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06166693343
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-03-01
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0A669BBB9DEFE945D6F1F827D359D57D7FE338207
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FC975B594FB94F787339D9C0C7B997348035F0C6
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.204.13.2
ReturnHeader/FilingSecurityInformation/IPDt02018-03-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm008:14:51
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/PreparerPersonNm0JENNIFER L ROGELL CPA

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$96,771
Liabilities
$26,980
Net assets
$69,791
Revenue
$904,540
Expenses
$921,684
Net income
-$17,144
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
2017Detailed filing. Detailed filing data is available for this year.$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