Civic Intelligence

Freedom Early Learning Center

990 • Fiscal year 2018 • EIN 06-1643392

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 06, 2018

2616 Port SheldonJenison, MI 49428

(616) 669-3343

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.88x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

89th percentile

0.80x

Higher debt load relative to revenue than 89% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

51st percentile

3.6%

Higher net margin than 51% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

64th percentile

$46,000

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

99th percentile

828%

Faster asset growth than 99% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

61st percentile

10%

Faster revenue growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$898,035

Up $801,264 (+828%) from 2017

Net Assets

Up

$105,814

Up $36,023 (+52%) from 2017

Liabilities

Up

$792,221

Up $765,241 (+2836%) from 2017

Revenue

Up

$995,973

Up $91,433 (+10%) from 2017

Expenses

Up

$959,950

Up $38,266 (+4.2%) from 2017

Net Income

Up

$36,023

Up $53,167 (+310%) from 2017

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

2018

Assets$898,035
Liabilities$792,221
Net Assets$105,814

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

2018

Revenue$995,973
Expenses$959,950
Net Income$36,023
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 6, 2018
Return Version
2017v2.3
Gross Receipts
$998,146
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$19,054$805,686▲ $786,632
Loans From Officers Directors-$126,603-
Cash and Non-Interest-Bearing Accounts$68,107$83,343▲ $15,236
Accounts Receivable$8,911$7,747▼ $1,164
Prepaid Expenses and Deferred Charges$699$1,259▲ $560
Total Assets$96,771$898,035▲ $801,264
Liabilities
Mortgage Notes Payable Secured by Investment Property-$631,789-
Accounts Payable and Accrued Expenses$26,980$33,829▲ $6,849
Total Liabilities$26,980$792,221▲ $765,241
Net Assets / Fund Balance
Unrestricted Net Assets$69,791$105,814▲ $36,023
Total Net Assets Fund Balance$69,791$105,814▲ $36,023
Total Liabilities and Net Assets / Fund Balance$96,771$898,035▲ $801,264

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$673,345$10,967$684,312
Land$120,750-$120,750
Equipment$3,702$103,216$106,918
Leasehold Improvements$7,889$26,616$34,505
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stacey SwansonDirectorFT$46,000$46,000

Board Members and Trustees

NameTitle
Charles GilfillanPresident
Debbra MillerDirector
Jill SnyderDirector
Shana CornerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$994,702
Investment Income
$0
Other Revenue
$1,271
Change in Net Assets
$36,023
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$714,164
Other Expenses$245,786
Total Fundraising Expense$801
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$530,002$87,026$618$617,646
Occupancy$48,881$11,480$60$60,421
Payroll Taxes$43,349$7,118$51$50,518
Current Officers, Directors, Trustees, and Key Employees-$46,000-$46,000
Interest$17,110$4,014-$21,124
Depreciation Depletion$14,909$3,502$18$18,429
Fees for Services Accounting$12,089$2,839$15$14,943
Insurance$7,791$1,830$10$9,631
Office Expenses$4,679$1,099$6$5,784
Other Expenses$4,770$2,717$14$4,770
Information Technology$3,849$904$5$4,758
Travel$3,940--$3,940
All Other Expenses$3,038$713$4$3,755
Advertising$73--$73
Total Functional Expenses$789,907$169,242$801$959,950
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,444
Fundraising Direct Expenses$2,173
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
Kenneth BergwerffFrmboard MemberBuilding RentNo$34,533

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$126,603-
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, 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.

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

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

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

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
2018-12-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Gilfillan
Formed
2002
Legal Domicile
Mi
Voting Board Members
4
Independent Board Members
4
Employees
57
Volunteers
2

Preparer

Firm
HOOLSEMA & COMPANY LLC CPA'S
Address
5817 BALSAM DR, HUDSONVILLE, MI 49426-1104
Preparer
Hillebrand Hoolsema CPA
Phone
6164571040
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt046
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0122
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0904527
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0834821
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0859725
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0861076
IRS990ScheduleA/Total509Grp/TotalAmt04409566
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0949417
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0904539
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0834840
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0859770
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0861122
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04409688
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0673345
IRS990ScheduleD/BuildingsGrp/DepreciationAmt010967
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0684312
IRS990ScheduleD/EquipmentGrp/BookValueAmt03702
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0103216
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0106918
IRS990ScheduleD/LandGrp/BookValueAmt0120750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120750
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt07889
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt026616
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0130000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0KENNETH BERGWERFF
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0FORMER BOARD MEMBER
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IRS990ScheduleL/TotalBalanceDueAmt0126603
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S PROCESS TO REVIEW THE 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 HAS AT THE TIME OF TERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICIAL COMPENSATION OF OFFICERS/KEY EMPLOYEES IS APPROVED BY THE BOARD IN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICIAL COMPENSATION OF OFFICERS/KEY EMPLOYEES IS APPROVED BY THE BOARD IN AN ANNUAL BUDGET.
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
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt057
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0801
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0169242
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0789907
IRS990/TotalFunctionalExpensesGrp/TotalAmt0959950
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0792221
IRS990/TotalLiabilitiesGrp/BOYAmt026980
IRS990/TotalLiabilitiesGrp/EOYAmt0792221
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IRS990/TotalProgramServiceExpensesAmt0789907
IRS990/TotalProgramServiceRevenueAmt0994702
IRS990/TotalReportableCompFromOrgAmt046000
IRS990/TotalRevenueGrp/ExclusionAmt01271
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0994702
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0995973
IRS990/TotalVolunteersCnt02
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0898035
IRS990/TravelGrp/ProgramServicesAmt03940
IRS990/TravelGrp/TotalAmt03940
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt069791
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0105814
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0JENISON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049428
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.FREEDOMEARLYLEARNINGCENTER.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES GILFILLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06166693343
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-06
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
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ReturnHeader/Filer/USAddress/ZIPCd049428
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0167.68.16.49
ReturnHeader/FilingSecurityInformation/IPDt02018-12-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:02:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383472399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOOLSEMA & COMPANY LLC CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05817 BALSAM DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HUDSONVILLE

Document Assets

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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
2018Detailed filing. Detailed filing data is available for this year.$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