Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
990 • Fiscal year 2018 • EIN 06-1643392
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
51st percentile
Higher net margin than 51% of similar nonprofits.
Top Officer Pay
64th percentile
Higher top officer pay than 64% of similar nonprofits.
Top officer pay equals 4.6% of source-year revenue.
Asset Growth
99th percentile
Faster asset growth than 99% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
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
To provide learning programs and day-care for pre-school children.
To provide learning programs and day-care for pre-school children
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Stacey Swanson | Director | FT | $46,000 | $46,000 |
| Name | Title |
|---|---|
| Charles Gilfillan | President |
| Debbra Miller | Director |
| Jill Snyder | Director |
| Shana Corner | Director |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $3,444 |
| Fundraising Direct Expenses | $2,173 |
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Kenneth Bergwerff | Frmboard Member | Building Rent | No | $34,533 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | - | $126,603 | - |
“The organization's process to review the 990 is to have the president and secretary review the form 990.”
“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.”
“Official compensation of officers/key employees is approved by the board in”
“Official compensation of officers/key employees is approved by the board in an annual budget.”
“Governing documents are made available upon request”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 26980 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 33829 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 8911 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 7747 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE LEARNING PROGRAMS AND DAY-CARE FOR PRE-SCHOOL CHILDREN |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 73 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 73 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 4 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 713 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3038 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3755 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | STACEY SWANSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6166693343 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2616 PORT SHELDON ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | JENISON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49429 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | true |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 68107 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 83343 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 46000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 46000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 245786 |
| IRS990/CYOtherRevenueAmt | 0 | 1271 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 994702 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 36023 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 714164 |
| IRS990/CYTotalExpensesAmt | 0 | 959950 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 801 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 995973 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 18 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 3502 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 14909 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 18429 |
| IRS990/Desc | 0 | EARLY LEARNING AND DAY-CARE SERVICES |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 57 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 789907 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 15 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2839 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 12089 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 14943 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHARLES GILFILLAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JILL SNYDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SHANA CORNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DEBBRA MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | STACEY SWANSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 46000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 2173 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 3444 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 998146 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 5 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 904 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 3849 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 4758 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 10 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1830 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7791 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9631 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 4014 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 17110 |
| IRS990/InterestGrp/TotalAmt | 0 | 21124 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 140799 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 19054 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 805686 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 946485 |
| IRS990/LegalDomicileStateCd | 0 | MI |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 126603 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE LEARNING PROGRAMS AND DAY-CARE FOR PRE-SCHOOL CHILDREN |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 631789 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 69791 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 105814 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 1271 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 1271 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 60 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 11480 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 48881 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 60421 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 6 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1099 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 4679 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5784 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | EDUCATIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | FOOD |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | FIELD TRIP EXPENSES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 14 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2717 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 45972 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 37888 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 11567 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4770 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 45972 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 37888 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14298 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4770 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 618 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 87026 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 530002 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 617646 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 51 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7118 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 43349 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 50518 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 699 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1259 |
| IRS990/PrincipalOfficerNm | 0 | CHARLES GILFILLAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 994702 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 994702 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 12 |
| IRS990/PYOtherExpensesAmt | 0 | 252463 |
| IRS990/PYOtherRevenueAmt | 0 | 705 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 903823 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -17144 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 669221 |
| IRS990/PYTotalExpensesAmt | 0 | 921684 |
| IRS990/PYTotalRevenueAmt | 0 | 904540 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 36023 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 994702 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1271 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 704 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1267 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5662 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3459 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 12363 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 12 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 19 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 45 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 46 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 122 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 944702 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 903823 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 833554 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 854063 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 857617 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 4393759 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 3444 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 3444 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 12 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 19 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 45 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 46 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 122 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4409566 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 949417 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 904527 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 834821 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 859725 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 861076 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 4409566 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 949417 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 904539 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 834840 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 859770 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 861122 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4409688 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 673345 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 10967 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 684312 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 3702 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 103216 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 106918 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 120750 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 120750 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 7889 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 26616 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 34505 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 805686 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | KENNETH BERGWERFF |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | FRMBOARD MEMBER |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 34533 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | BUILDING RENT |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 126603 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | BUILDING PURCHASE |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 130000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | KENNETH BERGWERFF |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | FORMER BOARD MEMBER |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 126603 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S PROCESS TO REVIEW THE 990 IS TO HAVE THE PRESIDENT AND SECRETARY REVIEW THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OFFICIAL COMPENSATION OF OFFICERS/KEY EMPLOYEES IS APPROVED BY THE BOARD IN |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | OFFICIAL COMPENSATION OF OFFICERS/KEY EMPLOYEES IS APPROVED BY THE BOARD IN AN ANNUAL BUDGET. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 96771 |
| IRS990/TotalAssetsEOYAmt | 0 | 898035 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 96771 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 898035 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 57 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 801 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 169242 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 789907 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 959950 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 26980 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 792221 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 26980 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 792221 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 69791 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 105814 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 789907 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 994702 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 46000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 1271 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 994702 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 995973 |
| IRS990/TotalVolunteersCnt | 0 | 2 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 96771 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 898035 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 3940 |
| IRS990/TravelGrp/TotalAmt | 0 | 3940 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 69791 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 105814 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2616 PORT SHELDON ST |
| IRS990/USAddress/CityNm | 0 | JENISON |
| IRS990/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990/USAddress/ZIPCd | 0 | 49428 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | WWW.FREEDOMEARLYLEARNINGCENTER.COM |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CHARLES GILFILLAN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6166693343 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-12-06 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FREEDOM EARLY LEARNING CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FREE |
| ReturnHeader/Filer/EIN | 0 | 061643392 |
| ReturnHeader/Filer/PhoneNum | 0 | 6166693343 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2616 PORT SHELDON |
| ReturnHeader/Filer/USAddress/CityNm | 0 | JENISON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 49428 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 6E281AA5297327A144FF8F8621DBF88A7370D791 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | D0833B742AA3BDAD5CEE13204A353C436D2F1AF8 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 167.68.16.49 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-12-11 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 09:02:28 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 383472399 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HOOLSEMA & COMPANY LLC CPA'S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5817 BALSAM DR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HUDSONVILLE |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.