Civic Intelligence

Freeland Cooperative Preschool

EIN 38-1940357 • 501(c)4 • Freeland, MI

Profile

To provide an avenue for early education of members' preschool children.

PO Box 157Freeland, MI 48623-0157

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

22nd percentile

-21%

Higher net margin than 22% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

91st percentile

$0

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

34th percentile

-9.3%

Faster asset growth than 34% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

46th percentile

-2.0%

Faster revenue growth than 46% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$165,454

Down $16,992 (-9.3%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$165,454

Down $16,992 (-9.3%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin22nd percentile

Revenue

Down

$82,885

Down $1,704 (-2.0%) from 2024

Expenses

Up

$99,877

Up $5,743 (+6.1%) from 2024

Net Income

Down

-$16,992

Down $7,447 (-78%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2011: $50,050Liabilities 2011: $26,440Net Assets 2011: $23,6102011Assets 2012: $61,378Liabilities 2012: $31,012Net Assets 2012: $30,3662012Assets 2013: $51,174Liabilities 2013: $27,795Net Assets 2013: $23,3792013Assets 2014: $46,805Liabilities 2014: $30,885Net Assets 2014: $15,9202014Assets 2015: $52,023Liabilities 2015: $0Net Assets 2015: $52,0232015Assets 2016: $59,938Liabilities 2016: $0Net Assets 2016: $59,9382016Assets 2017: $54,545Liabilities 2017: $0Net Assets 2017: $54,5452017Assets 2018: $39,339Liabilities 2018: $0Net Assets 2018: $39,3392018Assets 2019: $42,457Liabilities 2019: $0Net Assets 2019: $42,4572019Assets 2020: $48,447Liabilities 2020: $0Net Assets 2020: $48,4472020Assets 2021: $86,852Liabilities 2021: $0Net Assets 2021: $86,8522021Assets 2022: $136,310Liabilities 2022: $0Net Assets 2022: $136,3102022Assets 2023: $191,991Liabilities 2023: $0Net Assets 2023: $191,9912023Assets 2024: $182,446Liabilities 2024: $0Net Assets 2024: $182,4462024Assets 2025: $165,454Net Assets 2025: $165,4542025

Highlighted filing

2025

Assets$165,454
Liabilities-
Net Assets$165,454
Open 2025 Filing

Operations Trend

Revenue Growth46th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$150K$100K$50K$0-$50KRevenue 2011: $69,393Expenses 2011: $66,976Net Income 2011: $2,4172011Revenue 2012: $78,364Expenses 2012: $71,608Net Income 2012: $6,7562012Revenue 2013: $72,060Expenses 2013: $79,047Net Income 2013: -$6,9872013Revenue 2014: $69,111Expenses 2014: $76,570Net Income 2014: -$7,4592014Revenue 2015: $75,965Expenses 2015: $70,635Net Income 2015: $5,3302015Revenue 2016: $88,246Expenses 2016: $80,331Net Income 2016: $7,9152016Revenue 2017: $82,613Expenses 2017: $88,006Net Income 2017: -$5,3932017Revenue 2018: $67,901Expenses 2018: $83,107Net Income 2018: -$15,2062018Revenue 2019: $66,000Expenses 2019: $62,882Net Income 2019: $3,1182019Revenue 2020: $56,095Expenses 2020: $50,105Net Income 2020: $5,9902020Revenue 2021: $94,816Expenses 2021: $56,411Net Income 2021: $38,4052021Revenue 2022: $142,154Expenses 2022: $92,696Net Income 2022: $49,4582022Revenue 2023: $153,458Expenses 2023: $97,777Net Income 2023: $55,6812023Revenue 2024: $84,589Expenses 2024: $94,134Net Income 2024: -$9,5452024Revenue 2025: $82,885Expenses 2025: $99,877Net Income 2025: -$16,9922025

Highlighted filing

2025

Revenue$82,885
Expenses$99,877
Net Income-$16,992
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$165,454
Liabilities
-
Net assets
$165,454
Revenue
$82,885
Expenses
$99,877
Net income
-$16,992
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.65$1.65$0.83$1.00$0.17
2024Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$0.85$0.94$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$1.53$0.98$0.56
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$1.42$0.93$0.49
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.95$0.56$0.38
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.56$0.50$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$0.66$0.63$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$0.68$0.83$0.15
2017Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.55$0.83$0.88$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.60$0.00$0.60$0.88$0.80$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.76$0.71$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.31$0.16$0.69$0.77$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.28$0.23$0.72$0.79$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.31$0.30$0.78$0.72$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.26$0.24$0.69$0.67$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 23, 2025
Return Version
2024v5.0
Gross Receipts
$82,885
Mission and Program Overview

Mission

To provide an avenue for early education of members' preschool children.

Program Services

DescriptionGrantsExpenses
THE PRESCHOOL SUCCESSFULLY SERVED 43 CHILDREN-$91,862
THE PRESCHOOL SUCCESSFULLY SERVED 43 CHILDREN$3,300$8,015
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
AMY HYATTDirector/TeaPT$0--
AMY GALETeacherPT$0--
ALICIA SULLIVANPresident-$0--
ELIZABETH SCHMIDTTreasurer-$0--
COURTNEY WILSONFile Keeper-$0--
AMBER SCHEMBERSecretary-$0--
MARIE GLINSKIFundraising-$0--
JOSH ALLENIt-$0--
Filing and Contact Details

Filer

Filer Name
Freeland Cooperative Preschool
EIN
38-1940357
Phone
9896955260
Address
PO BOX 157, FREELAND, MI 48623-0157

Signing Officer

Name
Elizabeth Schmidt
Title
Treasurer
Phone
9896955260
Signed
2025-09-23
Discuss with paid preparer
Yes

Preparer

Firm
Hauman Accounting Plc
Address
122 S MAIN ST STE 1, FREELAND, MI 48623
Preparer
Mark D Hauman CPA
Phone
9895738027
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses insurance 511 supplies 2,282 office supplies 223 recreation 631 operations 307 fundraising 1,394 bank charges 53 substitute services 628 non-investment depreciation 4,715 total 10,744”

Form 990-ez, Part II, Line 24

“70,725 70,725 less accumulated depreciation 4,025 8,740 total 66,700 61,985”

Form 990-ez, Part III, Line 31

“The preschool successfully served 43 children”

Raw XML Appendix128 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0ELIZABETH SCHMIDT
IRS990EZ/BooksInCareOfDetail/PhoneNum09896955260
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 157
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0FREELAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048623
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0115746
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0103469
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt015953
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-16992
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02400
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0182446
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0165454
IRS990EZ/GrantsAndSimilarAmountsPaidAmt03300
IRS990EZ/GrossReceiptsAmt082885
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0182446
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0165454
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0182446
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0165454
IRS990EZ/OccupancyRentUtltsAndMaintAmt013203
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt012.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt112.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0AMY HYATT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1AMY GALE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ALICIA SULLIVAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ELIZABETH SCHMIDT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4COURTNEY WILSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5AMBER SCHEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MARIE GLINSKI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7JOSH ALLEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR/TEA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TEACHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4FILE KEEPER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6FUNDRAISING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7IT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt066700
IRS990EZ/OtherAssetsTotalDetail/EOYAmt061985
IRS990EZ/OtherExpensesTotalAmt010744
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE AN AVENUE FOR EARLY EDUCATION OF MEMBERS' PRESCHOOL CHILDREN.
IRS990EZ/ProgramServiceRevenueAmt066932
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE PRESCHOOL SUCCESSFULLY SERVED 43 CHILDREN
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1THE PRESCHOOL SUCCESSFULLY SERVED 43 CHILDREN
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt03300
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt091862
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt18015
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt070230
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt099877
IRS990EZ/TotalProgramServiceExpensesAmt099877
IRS990EZ/TotalRevenueAmt082885
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 511 SUPPLIES 2,282 OFFICE SUPPLIES 223 RECREATION 631 OPERATIONS 307 FUNDRAISING 1,394 BANK CHARGES 53 SUBSTITUTE SERVICES 628 NON-INVESTMENT DEPRECIATION 4,715 TOTAL 10,744
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt170,725 70,725 LESS ACCUMULATED DEPRECIATION 4,025 8,740 TOTAL 66,700 61,985
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESCHOOL SUCCESSFULLY SERVED 43 CHILDREN
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH SCHMIDT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09896955260
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FREELAND COOPERATIVE PRESCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0381940357
ReturnHeader/Filer/PhoneNum09896955260
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 157
ReturnHeader/Filer/USAddress/CityNm0FREELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0486230157
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843939392
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAUMAN ACCOUNTING PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0122 S MAIN ST STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FREELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048623
ReturnHeader/PreparerPersonGrp/PhoneNum09895738027
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK D HAUMAN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-09T12:07:54-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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