Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
990 • Fiscal year 2020 • EIN 35-1935362
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
65th percentile
Higher debt load relative to assets than 65% of similar nonprofits.
Liabilities / Revenue
59th percentile
Higher debt load relative to revenue than 59% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 13.5% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
$689,160
No earlier filing loaded for comparison.
Net Assets
$588,453
No earlier filing loaded for comparison.
Liabilities
$100,707
No earlier filing loaded for comparison.
Revenue
$909,456
No earlier filing loaded for comparison.
Expenses
$990,382
No earlier filing loaded for comparison.
Net Income
-$80,926
No earlier filing loaded for comparison.
To enhance the quality of life for those who are willing to enrich their education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $646,524 | $588,453 | ▼ $58,071 |
| Accounts Receivable | $113,447 | $269,488 | ▲ $156,041 |
| Savings and Temporary Cash Investments | $307,231 | $121,692 | ▼ $185,539 |
| Cash and Non-Interest-Bearing Accounts | $200 | $200 | → $0 |
| Total Assets | $689,218 | $689,160 | ▼ $58 |
| Other Assets Total | $268,340 | $297,780 | ▲ $29,440 |
| Liabilities | |||
| Unsecured Notes Loans Payable | - | $74,100 | - |
| Accounts Payable and Accrued Expenses | $42,694 | $26,607 | ▼ $16,087 |
| Total Liabilities | $42,694 | $100,707 | ▲ $58,013 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $646,524 | $588,453 | ▼ $58,071 |
| Total Liabilities and Net Assets / Fund Balance | $689,218 | $689,160 | ▼ $58 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $297,780 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Melissa Carpenter | Executive Di | FT | $106,178 | $16,247 | $122,425 |
| Name | Title |
|---|---|
| Erica Dekko | President |
| Tracey Tipton | Board Member |
| Gary Gatman | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $575,362 |
| Salaries, Compensation, and Employee Benefits | $414,123 |
| Grants and Similar Amounts Paid | $897 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $262,330 | - | - | $262,330 |
| Other Salaries and Wages | $174,550 | $43,638 | - | $218,188 |
| Current Officers, Directors, Trustees, and Key Employees | - | $106,178 | - | $106,178 |
| Travel | $38,773 | $8,165 | - | $46,938 |
| Other Employee Benefits | $29,940 | $15,521 | - | $45,461 |
| Payroll Taxes | $12,698 | $11,026 | - | $23,724 |
| Royalties | $14,899 | $6,475 | - | $21,374 |
| Pension Plan Contributions | $10,089 | $10,483 | - | $20,572 |
| Information Technology | $13,994 | $2,734 | - | $16,728 |
| Insurance | $9,651 | $2,745 | - | $12,396 |
| Other Expenses | $16,715 | $8,314 | - | $8,314 |
| Office Expenses | $7,622 | - | - | $7,622 |
| Payment Travel Entrtnmnt Publicly Ofcl | $6,029 | $1,507 | - | $7,536 |
| All Other Expenses | - | $3,195 | - | $3,195 |
| Fees for Services Management | - | $1,700 | - | $1,700 |
| Grants to Domestic Individuals | $897 | - | - | $897 |
| Interest | - | $506 | - | $506 |
| Conferences and Meetings | - | $327 | - | $327 |
| Total Functional Expenses | $767,868 | $222,514 | $0 | $990,382 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Edd Properties | Rent of Property | No | $19,400 |
“- line 2 erica dekko is the secretary of the board of directors for the dekko foundation, inc. (tid 35-1528135). The dekko foundation, inc., is a major funder of the freedom academy, inc. (tid 35-1935362). The freedom academy, inc., was established by the founder of the dekko foundation, inc., who wanted to educate adults in local communities to make them greater assets to their employers and promote economic freedom through education.”
“Dekko foundation secretary”
“The process freedom academy uses to review form 990 annually: 1. Form 990 document is compiled by controller and director. 2. Director presents copy to each governing board member at either february or april board meeting (prior to filing date of may 15). 3. Each board member is able to review and comment on the form's content. A vote is taken to approve the form 990 before filing.”
“The conflict of interest statement is distributed at the first meeting of the board of directors each fiscal year. All board members (including teens on the board) are required to disclose any information that would give rise to conflict. In addition, the executive director and all staff members are required to disclose information on the conflict of interest form annually. These forms are kept on file in the director's office with copies to the controller for record retention. Any member with a conflict of interest is not allowed to speak on behalf of the conflict or vote on any item involving the conflict.”
“The hiring process for executive director (key employees) is such that: upon resignation or termination of the organizations' executive director (key employees), the board of directors would assign a committee to begin the hiring process for a new executive director (key employees). The process would look like this: 1. Form committee 2. Advertise, seek referrals 3. Interviews conducted in one on one and then group setting for director position. For staff, team interviews have been implemented. 4. Committee determines wage range and salary package. 5. Board of directors vote to approve wage and benefits package for new hire.”
“Copies are made available upon request of the governing documents, conflicts of interest policy, financial statements, and the 990 tax return.”
“Part ix - line 11g instructors for the classes are independent contractors. They are professionals in the area that they teach. They are interviewed and selected by the freedom academy staff. They are responsible for carrying out the course curriculum and insuring that the students are progressing in the classes and prepared for all required testing for certification or licensing. Total contracted cost for classes in 2020 was 262,330.”
“The organization was established to address the work force and continuing educational needs of the community by providing the necessary training to those individuals who have not had the opportunity to attend a traditional college or technical school. Progam costs incurred with respect to the following classes and number of students served: total served: 390 health/medical - 173 technical - 41 leadership/management - 37 quality - 17 maintenance - 51 safety - 19 tutoring - 52”
“262,330 0 0”
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 | 42694 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 26607 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 113447 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 269488 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO ENHANCE THE QUALITY OF LIFE FOR THOSE WHO ARE WILLING TO ENRICH THEIR EDUCATION. |
| IRS990/AllOtherContributionsAmt | 0 | 1177 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3195 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3195 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | FREEDOM ACADEMY INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2603470887 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 743 EAST NORTH ST PO BOX 515 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | KENDALLVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46755 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | true |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 200 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 200 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 106178 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 106178 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 327 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 327 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1177 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 897 |
| IRS990/CYInvestmentIncomeAmt | 0 | 10253 |
| IRS990/CYOtherExpensesAmt | 0 | 575362 |
| IRS990/CYOtherRevenueAmt | 0 | 137 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 897889 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -80926 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 414123 |
| IRS990/CYTotalExpensesAmt | 0 | 990382 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 909456 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | THE ORGANIZATION WAS ESTABLISHED TO ADDRESS THE WORK FORCE AND CONTINUING EDUCATIONAL NEEDS OF THE COMMUNITY BY PROVIDING THE NECESSARY TRAINING TO THOSE INDIVIDUALS WHO HAVE NOT HAD THE OPPORTUNITY TO ATTEND A TRADITIONAL COLLEGE OR TECHNICAL SCHOOL. PROGAM COSTS INCURRED WITH RESPECT TO THE FOLLOWING CLASSES AND NUMBER OF STUDENTS SERVED: TOTAL SERVED: 390 HEALTH/MEDICAL - 173 TECHNICAL - 41 LEADERSHIP/MANAGEMENT - 37 QUALITY - 17 MAINTENANCE - 51 SAFETY - 19 TUTORING - 52 |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 767868 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 1700 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 1700 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 262330 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 262330 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 16247 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MELISSA CARPENTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ERICA DEKKO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GARY GATMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | TRACEY TIPTON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 106178 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 4238 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantAmt | 0 | 897 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 897 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 897 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 4238 |
| IRS990/GrossReceiptsAmt | 0 | 909456 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 2734 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 13994 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 16728 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2745 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 9651 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12396 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 506 |
| IRS990/InterestGrp/TotalAmt | 0 | 506 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 6015 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 6015 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 47 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LoanOutstandingInd | 0 | false |
| 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 ENHANCE THE QUALITY OF LIFE FOR THOSE WHO ARE WILLING TO ENRICH THEIR EDUCATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 646524 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 588453 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 4238 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 4238 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 22855 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 7622 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7622 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 268340 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 297780 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 15521 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 29940 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 45461 |
| IRS990/OtherExpensesGrp/Desc | 0 | TEXT/MATERIALS EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | TESTING/CERTIFICATION FEE |
| IRS990/OtherExpensesGrp/Desc | 2 | INSTRUCTIONAL EQUIPMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | MISC EXPENSES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8314 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 121184 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 48497 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 16715 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 121184 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 48497 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 16715 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8314 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611600 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 137 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 137 |
| IRS990/OtherRevenueTotalAmt | 0 | 137 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 43638 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 174550 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 218188 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 11026 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 12698 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 23724 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 10483 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 10089 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 20572 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | MELISSA CARPENTER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TEXT/MATERIALS INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 798660 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 99229 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 798660 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 99229 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 307118 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 675 |
| IRS990/PYInvestmentIncomeAmt | 0 | 17077 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt | 0 | 1507 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt | 0 | 6029 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 7536 |
| IRS990/PYOtherExpensesAmt | 0 | 585585 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1001136 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 330745 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 408326 |
| IRS990/PYTotalExpensesAmt | 0 | 994586 |
| IRS990/PYTotalRevenueAmt | 0 | 1325331 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -80926 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/ManagementAndGeneralAmt | 0 | 6475 |
| IRS990/RoyaltiesGrp/ProgramServicesAmt | 0 | 14899 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 21374 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 646524 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 588453 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 307231 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 121692 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 297780 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ASSETS HELD AT COMMUNITY FOUNDATION |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 297780 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | EDD PROPERTIES LLP |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | EDD PROPERTIES |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 19400 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | RENT OF PROPERTY |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | EDD PROPERTIES, LLP PARTNERSHIP 50/50 OWNED BY (1) ERICA DEKKO BOARD PRESIDENT AND (2) ERLENE DEKKO FAMILY MEMBER |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PART IX - LINE 11G INSTRUCTORS FOR THE CLASSES ARE INDEPENDENT CONTRACTORS. THEY ARE PROFESSIONALS IN THE AREA THAT THEY TEACH. THEY ARE INTERVIEWED AND SELECTED BY THE FREEDOM ACADEMY STAFF. THEY ARE RESPONSIBLE FOR CARRYING OUT THE COURSE CURRICULUM AND INSURING THAT THE STUDENTS ARE PROGRESSING IN THE CLASSES AND PREPARED FOR ALL REQUIRED TESTING FOR CERTIFICATION OR LICENSING. TOTAL CONTRACTED COST FOR CLASSES IN 2020 WAS 262,330. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION WAS ESTABLISHED TO ADDRESS THE WORK FORCE AND CONTINUING EDUCATIONAL NEEDS OF THE COMMUNITY BY PROVIDING THE NECESSARY TRAINING TO THOSE INDIVIDUALS WHO HAVE NOT HAD THE OPPORTUNITY TO ATTEND A TRADITIONAL COLLEGE OR TECHNICAL SCHOOL. PROGAM COSTS INCURRED WITH RESPECT TO THE FOLLOWING CLASSES AND NUMBER OF STUDENTS SERVED: TOTAL SERVED: 390 HEALTH/MEDICAL - 173 TECHNICAL - 41 LEADERSHIP/MANAGEMENT - 37 QUALITY - 17 MAINTENANCE - 51 SAFETY - 19 TUTORING - 52 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | - LINE 2 ERICA DEKKO IS THE SECRETARY OF THE BOARD OF DIRECTORS FOR THE DEKKO FOUNDATION, INC. (TID 35-1528135). THE DEKKO FOUNDATION, INC., IS A MAJOR FUNDER OF THE FREEDOM ACADEMY, INC. (TID 35-1935362). THE FREEDOM ACADEMY, INC., WAS ESTABLISHED BY THE FOUNDER OF THE DEKKO FOUNDATION, INC., WHO WANTED TO EDUCATE ADULTS IN LOCAL COMMUNITIES TO MAKE THEM GREATER ASSETS TO THEIR EMPLOYERS AND PROMOTE ECONOMIC FREEDOM THROUGH EDUCATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DEKKO FOUNDATION SECRETARY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE PROCESS FREEDOM ACADEMY USES TO REVIEW FORM 990 ANNUALLY: 1. FORM 990 DOCUMENT IS COMPILED BY CONTROLLER AND DIRECTOR. 2. DIRECTOR PRESENTS COPY TO EACH GOVERNING BOARD MEMBER AT EITHER FEBRUARY OR APRIL BOARD MEETING (PRIOR TO FILING DATE OF MAY 15). 3. EACH BOARD MEMBER IS ABLE TO REVIEW AND COMMENT ON THE FORM'S CONTENT. A VOTE IS TAKEN TO APPROVE THE FORM 990 BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE CONFLICT OF INTEREST STATEMENT IS DISTRIBUTED AT THE FIRST MEETING OF THE BOARD OF DIRECTORS EACH FISCAL YEAR. ALL BOARD MEMBERS (INCLUDING TEENS ON THE BOARD) ARE REQUIRED TO DISCLOSE ANY INFORMATION THAT WOULD GIVE RISE TO CONFLICT. IN ADDITION, THE EXECUTIVE DIRECTOR AND ALL STAFF MEMBERS ARE REQUIRED TO DISCLOSE INFORMATION ON THE CONFLICT OF INTEREST FORM ANNUALLY. THESE FORMS ARE KEPT ON FILE IN THE DIRECTOR'S OFFICE WITH COPIES TO THE CONTROLLER FOR RECORD RETENTION. ANY MEMBER WITH A CONFLICT OF INTEREST IS NOT ALLOWED TO SPEAK ON BEHALF OF THE CONFLICT OR VOTE ON ANY ITEM INVOLVING THE CONFLICT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE HIRING PROCESS FOR EXECUTIVE DIRECTOR (KEY EMPLOYEES) IS SUCH THAT: UPON RESIGNATION OR TERMINATION OF THE ORGANIZATIONS' EXECUTIVE DIRECTOR (KEY EMPLOYEES), THE BOARD OF DIRECTORS WOULD ASSIGN A COMMITTEE TO BEGIN THE HIRING PROCESS FOR A NEW EXECUTIVE DIRECTOR (KEY EMPLOYEES). THE PROCESS WOULD LOOK LIKE THIS: 1. FORM COMMITTEE 2. ADVERTISE, SEEK REFERRALS 3. INTERVIEWS CONDUCTED IN ONE ON ONE AND THEN GROUP SETTING FOR DIRECTOR POSITION. FOR STAFF, TEAM INTERVIEWS HAVE BEEN IMPLEMENTED. 4. COMMITTEE DETERMINES WAGE RANGE AND SALARY PACKAGE. 5. BOARD OF DIRECTORS VOTE TO APPROVE WAGE AND BENEFITS PACKAGE FOR NEW HIRE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | COPIES ARE MADE AVAILABLE UPON REQUEST OF THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, FINANCIAL STATEMENTS, AND THE 990 TAX RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | 262,330 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 11G |
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| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
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| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2603470887 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-05-11 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BUTLER CPA LLC |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.