Civic Intelligence

Freedom Early Learning Center

990 • Fiscal year 2022 • EIN 06-1643392

Jul 01, 2021 to Jun 30, 2022 • Filed on Aug 22, 2022

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

81st percentile

0.40x

Higher debt load relative to assets than 81% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

75th percentile

0.35x

Higher debt load relative to revenue than 75% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

84th percentile

37%

Higher net margin than 84% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

45th percentile

$37,955

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

85th percentile

38%

Faster asset growth than 85% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

82nd percentile

52%

Faster revenue growth than 82% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,585,121

Up $433,359 (+38%) from 2021

Net Assets

Up

$947,625

Up $663,482 (+234%) from 2021

Liabilities

Down

$637,496

Down $230,123 (-27%) from 2021

Revenue

Up

$1,803,538

Up $613,101 (+52%) from 2021

Expenses

Up

$1,140,056

Up $190,685 (+20%) from 2021

Net Income

Up

$663,482

Up $422,416 (+175%) from 2021

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

2022

Assets$1,585,121
Liabilities$637,496
Net Assets$947,625

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

2022

Revenue$1,803,538
Expenses$1,140,056
Net Income$663,482
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Aug 22, 2022
Return Version
2021v4.0
Gross Receipts
$1,803,538
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$783,279$1,005,606▲ $222,327
Cash and Non-Interest-Bearing Accounts$310,034$575,515▲ $265,481
Loans From Officers Directors$99,799$50,722▼ $49,077
Prepaid Expenses and Deferred Charges$56,477$2,028▼ $54,449
Accounts Receivable$1,972$1,972→ $0
Total Assets$1,151,762$1,585,121▲ $433,359
Liabilities
Mortgage Notes Payable Secured by Investment Property$727,944$572,507▼ $155,437
Accounts Payable and Accrued Expenses$39,876$14,267▼ $25,609
Total Liabilities$867,619$637,496▼ $230,123
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$284,143$947,625▲ $663,482
Total Net Assets Fund Balance$284,143$947,625▲ $663,482
Total Liabilities and Net Assets / Fund Balance$1,151,762$1,585,121▲ $433,359

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$603,160$81,152$684,312
Leasehold Improvements$238,602$26,517$265,119
Equipment$43,094$102,585$145,679
Land$120,750-$120,750
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alisha RodriguezDirector-$37,955$37,955
Charles GilfillanPresidentPT$18,375$18,375

Board Members and Trustees

NameTitle
Jill SnyderDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$460,506
Program Service Revenue
$1,205,474
Investment Income
$58
Other Revenue
$137,500
Change in Net Assets
$663,482
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$868,190
Other Expenses$271,066
Grants and Similar Amounts Paid$800
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$652,939$72,549-$725,488
Payroll Taxes$58,209$3,064-$61,273
Current Officers, Directors, Trustees, and Key Employees$17,655$38,675-$56,330
Interest$27,886$3,099-$30,985
Depreciation Depletion$23,906$5,607-$29,513
Other Employee Benefits$23,844$1,255-$25,099
All Other Expenses$14,114$5,391-$19,505
Insurance$11,686$1,299-$12,985
Information Technology$10,341$1,149-$11,490
Other Expenses$8,528$948-$9,476
Occupancy$5,335$593-$5,928
Fees for Services Accounting$5,125$570-$5,695
Office Expenses$4,683$469-$5,152
Fees for Services Other$3,748$417-$4,165
Grants to Domestic Orgs$800--$800
Travel$691--$691
Advertising$118--$118
Total Functional Expenses$1,003,783$136,273$0$1,140,056
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$99,799$50,722▼ $49,077
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
2022-08-22
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
63
Volunteers
2

Preparer

Firm
Hoolsema & Company LLC
Address
5817 BALSAM DR, HUDSONVILLE, MI 49426-1104
Preparer
Hillebrand Hoolsema CPA
Phone
6164571040
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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/Total509Grp/CurrentTaxYearAmt01803248
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01190436
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0838519
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01006343
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0998146
IRS990ScheduleA/Total509Grp/TotalAmt05836692
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01803306
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01190437
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0838555
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01006353
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0998146
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05836797
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0603160
IRS990ScheduleD/BuildingsGrp/DepreciationAmt081152
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0684312
IRS990ScheduleD/EquipmentGrp/BookValueAmt043094
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0102585
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0145679
IRS990ScheduleD/LandGrp/BookValueAmt0120750
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0120750
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0238602
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt026517
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0265119
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01005606
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt050722
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0BUILDING PURCHASE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0130000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0KENNETH BERGWERFF
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0FORMER BOARD MEMBER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt050722
IRS990/ScheduleORequiredInd0true
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01151762
IRS990/TotalAssetsEOYAmt01585121
IRS990/TotalAssetsGrp/BOYAmt01151762
IRS990/TotalAssetsGrp/EOYAmt01585121
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0460506
IRS990/TotalEmployeeCnt063
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0136273
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01003783
IRS990/TotalFunctionalExpensesGrp/TotalAmt01140056
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0867619
IRS990/TotalLiabilitiesEOYAmt0637496
IRS990/TotalLiabilitiesGrp/BOYAmt0867619
IRS990/TotalLiabilitiesGrp/EOYAmt0637496
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0284143
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0947625
IRS990/TotalProgramServiceExpensesAmt01003783
IRS990/TotalProgramServiceRevenueAmt01205474
IRS990/TotalReportableCompFromOrgAmt056330
IRS990/TotalRevenueGrp/ExclusionAmt0137500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01205532
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01803538
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01151762
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01585121
IRS990/TravelGrp/ProgramServicesAmt0691
IRS990/TravelGrp/TotalAmt0691
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02616 PORT SHELDON ST
IRS990/USAddress/CityNm0JENISON
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049428
IRS990/VotingMembersGoverningBodyCnt02
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/SignatureDt02022-08-22
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/PreparationDt02022-08-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HILLEBRAND HOOLSEMA CPA
ReturnHeader/ReturnTs02022-08-30T15:16:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHARLES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GILFILLAN
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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
2022Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

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