Civic Intelligence

Freedom Early Learning Center

990 • Fiscal year 2021 • EIN 06-1643392

Jul 01, 2020 to Jun 30, 2021 • Filed on Aug 19, 2021

Organization ProfileWWW.FREEDOMEARLYLEARNINGCENTER.COM
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

90th percentile

0.75x

Higher debt load relative to assets than 90% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

84th percentile

0.73x

Higher debt load relative to revenue than 84% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

62nd percentile

20%

Higher net margin than 62% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

47th percentile

$48,000

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

70th percentile

22%

Faster asset growth than 70% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

73rd percentile

42%

Faster revenue growth than 73% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$1,151,762

Up $207,622 (+22%) from 2020

Net Assets

Up

$284,143

Up $241,066 (+560%) from 2020

Liabilities

Down

$867,619

Down $33,444 (-3.7%) from 2020

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin62nd percentile

Revenue

Up

$1,190,437

Up $351,882 (+42%) from 2020

Expenses

Up

$949,371

Up $39,063 (+4.3%) from 2020

Net Income

Up

$241,066

Up $312,819 (+436%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth70th 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

2021

Assets$1,151,762
Liabilities$867,619
Net Assets$284,143
Open 2021 Filing

Operations Trend

Revenue Growth73rd 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

2021

Revenue$1,190,437
Expenses$949,371
Net Income$241,066
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Aug 19, 2021
Return Version
2020v4.0
Gross Receipts
$1,190,437
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$797,693$783,279▼ $14,414
Cash and Non-Interest-Bearing Accounts$114,648$310,034▲ $195,386
Loans From Officers Directors$106,872$99,799▼ $7,073
Prepaid Expenses and Deferred Charges$29,827$56,477▲ $26,650
Accounts Receivable$1,972$1,972→ $0
Total Assets$944,140$1,151,762▲ $207,622
Liabilities
Mortgage Notes Payable Secured by Investment Property$747,415$727,944▼ $19,471
Accounts Payable and Accrued Expenses$46,776$39,876▼ $6,900
Total Liabilities$901,063$867,619▼ $33,444
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$43,077$284,143▲ $241,066
Total Net Assets Fund Balance$43,077$284,143▲ $241,066
Total Liabilities and Net Assets / Fund Balance$944,140$1,151,762▲ $207,622

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$620,706$63,606$684,312
Land$120,750-$120,750
Equipment$8,769$111,874$120,643
Leasehold Improvements$33,054$36,663$69,717
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Chelsey LoperDirector-$48,000$48,000
Charles GilfillanPresidentPT$6,000$6,000

Board Members and Trustees

NameTitle
Jill SnyderDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$955,749
Investment Income
$1
Other Revenue
$234,687
Change in Net Assets
$241,066
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$724,480
Other Expenses$219,891
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$572,519$30,133-$602,652
Current Officers, Directors, Trustees, and Key Employees$3,000$51,000-$54,000
Payroll Taxes$47,152$2,482-$49,634
Interest$31,887$3,543-$35,430
Depreciation Depletion$19,796$4,643-$24,439
Other Employee Benefits$17,284$910-$18,194
Other Expenses$13,162$1,463-$14,625
Insurance$12,687$1,410-$14,097
Office Expenses$9,167$929-$10,096
Fees for Services Accounting$8,815$979-$9,794
Information Technology$8,779$975-$9,754
Grants to Domestic Orgs$5,000--$5,000
Occupancy$4,299$478-$4,777
Travel$820--$820
All Other Expenses$264--$264
Total Functional Expenses$849,377$99,994$0$949,371
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$106,872$99,799▼ $7,073
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
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 before filing.”

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 board meeting session”

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

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

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
2021-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Gilfillan
Formed
2002
Legal Domicile
Mi
Voting Board Members
2
Independent Board Members
2
Employees
61
Volunteers
2

Preparer

Firm
Hoolsema & Company LLC
Address
5817 BALSAM DR, HUDSONVILLE, MI 49426-1104
Preparer
Hillebrand Hoolsema CPA
Phone
6164571040
Raw XML Appendix382 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.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0998146
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0904527
IRS990ScheduleA/Total509Grp/TotalAmt04937971
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0998146
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0904539
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt063606
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IRS990ScheduleD/EquipmentGrp/BookValueAmt08769
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0111874
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0120643
IRS990ScheduleD/LandGrp/BookValueAmt0120750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120750
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt033054
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0130000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0KENNETH BERGWERFF
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IRS990ScheduleL/TotalBalanceDueAmt099799
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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 BEFORE FILING.
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 BOARD MEETING SESSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICIAL COMPENSATION OF OFFICERS/KEY EMPLOYEES IS APPROVED BY THE BOARD IN AN ANNUAL COMPENSATION REVIEW.
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/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt01151762
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt061
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt099994
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0849377
IRS990/TotalFunctionalExpensesGrp/TotalAmt0949371
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IRS990/TotalProgramServiceExpensesAmt0849377
IRS990/TotalProgramServiceRevenueAmt0955749
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01190437
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01151762
IRS990/TravelGrp/ProgramServicesAmt0820
IRS990/TravelGrp/TotalAmt0820
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0JENISON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049428
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IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.FREEDOMEARLYLEARNINGCENTER.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES GILFILLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06166693343
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-08-19
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
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049428
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383472399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOOLSEMA & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05817 BALSAM DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HUDSONVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0494261104
ReturnHeader/PreparerPersonGrp/PhoneNum06164571040
ReturnHeader/PreparerPersonGrp/PreparationDt02021-08-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HILLEBRAND HOOLSEMA CPA
ReturnHeader/ReturnTs02021-08-19T08:40:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHARLES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GILFILLAN
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,151,762
Liabilities
$867,619
Net assets
$284,143
Revenue
$1,190,437
Expenses
$949,371
Net income
$241,066
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
2021Detailed filing. Detailed filing data is available for this year.$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