Civic Intelligence

Freedom Early Learning Center

990 • Fiscal year 2023 • EIN 06-1643392

Jul 01, 2022 to Jun 30, 2023 • Filed on Aug 31, 2023

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

78th percentile

0.37x

Higher debt load relative to assets than 78% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.41x

Higher debt load relative to revenue than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

48th percentile

3.3%

Higher net margin than 48% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

48th percentile

$50,900

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

34th percentile

-0.6%

Faster asset growth than 34% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

16th percentile

-22%

Faster revenue growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$1,576,215

Down $8,906 (-0.6%) from 2022

Net Assets

Up

$994,435

Up $46,810 (+4.9%) from 2022

Liabilities

Down

$581,780

Down $55,716 (-8.7%) from 2022

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin48th percentile

Revenue

Down

$1,415,060

Down $388,478 (-22%) from 2022

Expenses

Up

$1,368,250

Up $228,194 (+20%) from 2022

Net Income

Down

$46,810

Down $616,672 (-93%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth34th 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

2023

Assets$1,576,215
Liabilities$581,780
Net Assets$994,435
Open 2023 Filing

Operations Trend

Revenue Growth16th 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

2023

Revenue$1,415,060
Expenses$1,368,250
Net Income$46,810
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Aug 31, 2023
Return Version
2022v5.0
Gross Receipts
$1,415,060
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$1,005,606$1,158,390▲ $152,784
Cash and Non-Interest-Bearing Accounts$575,515$413,791▼ $161,724
Loans From Officers Directors$50,722--
Prepaid Expenses and Deferred Charges$2,028$2,062▲ $34
Accounts Receivable$1,972$1,972→ $0
Total Assets$1,585,121$1,576,215▼ $8,906
Liabilities
Mortgage Notes Payable Secured by Investment Property$572,507$561,650▼ $10,857
Accounts Payable and Accrued Expenses$14,267$20,130▲ $5,863
Total Liabilities$637,496$581,780▼ $55,716
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$947,625$994,435▲ $46,810
Total Net Assets Fund Balance$947,625$994,435▲ $46,810
Total Liabilities and Net Assets / Fund Balance$1,585,121$1,576,215▼ $8,906

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$585,613$98,699$684,312
Leasehold Improvements$350,296$39,574$389,870
Equipment$101,731$109,372$211,103
Land$120,750-$120,750
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Charles GilfillanPresidentFT$50,900$50,900
Samantha WalcottDirector-$38,000$38,000

Board Members and Trustees

NameTitle
Jill SnyderDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$166,563
Program Service Revenue
$1,248,368
Investment Income
$129
Other Revenue
$0
Change in Net Assets
$46,810
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,024,587
Other Expenses$338,663
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$849,246$75,859-$925,105
Payroll Taxes$69,723$3,670-$73,393
Interest$39,722$4,414-$44,136
Depreciation Depletion$33,651$3,739-$37,390
All Other Expenses$23,960$10,500-$34,460
Other Employee Benefits$24,785$1,304-$26,089
Information Technology$16,137$1,793-$17,930
Insurance$11,330$1,259-$12,589
Other Expenses$7,847$872-$8,719
Fees for Services Accounting$7,608$845-$8,453
Office Expenses$4,740$493-$5,233
Grants to Domestic Orgs$5,000--$5,000
Fees for Services Other$4,125$458-$4,583
Occupancy$1,749$194-$1,943
Travel$1,843--$1,843
Advertising$827--$827
Total Functional Expenses$1,261,660$106,590$0$1,368,250
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$50,722--
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
2023-08-31
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
65
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/CurrentTaxYearMinus3YearsAmt0838519
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt098699
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0101731
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0109372
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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/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01261660
IRS990/TotalFunctionalExpensesGrp/TotalAmt01368250
IRS990/TotalGrossUBIAmt00
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IRS990/USAddress/CityNm0JENISON
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IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.FREEDOMEARLYLEARNINGCENTER.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES GILFILLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06166693343
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREEDOM EARLY LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0061643392
ReturnHeader/Filer/PhoneNum06166693343
ReturnHeader/Filer/USAddress/AddressLine1Txt02616 PORT SHELDON
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02023-08-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HILLEBRAND HOOLSEMA CPA
ReturnHeader/ReturnTs02023-09-11T14:52:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHARLES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GILFILLAN
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,576,215
Liabilities
$581,780
Net assets
$994,435
Revenue
$1,415,060
Expenses
$1,368,250
Net income
$46,810
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
2023Detailed filing. Detailed filing data is available for this year.$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
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