Civic Intelligence

Freedom Scholars Learning Center Inc

990 • Fiscal year 2023 • EIN 85-3080927

Sep 01, 2022 to Aug 31, 2023 • Filed on Mar 05, 2024

Organization Profilewww.freedomscholarslc.org
PO Box 10321Rochester, NY 14610

(585) 771-7347

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • NTEE P99 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • NTEE P99 • <$500k nonprofits • Source year 2023

Net Margin

85th percentile

54%

Higher net margin than 85% of similar nonprofits.

2023 filings • NTEE P99 • <$500k nonprofits • Source year 2023

Top Officer Pay

86th percentile

$0

Higher top officer pay than 86% of similar nonprofits.

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

2023 filings • NTEE P99 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets68th percentile

Assets

$142,177

No earlier filing loaded for comparison.

Net Assets

$142,177

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin85th percentile

Revenue

$223,940

No earlier filing loaded for comparison.

Expenses

$103,243

No earlier filing loaded for comparison.

Net Income

$120,697

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2023: $142,177Liabilities 2023: $0Net Assets 2023: $142,1772023Assets 2024: $296,249Liabilities 2024: $171,153Net Assets 2024: $125,0962024Assets 2025: $90,289Liabilities 2025: $36,666Net Assets 2025: $53,6232025

Highlighted filing

2023

Assets$142,177
Liabilities$0
Net Assets$142,177
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2023: $223,940Expenses 2023: $103,243Net Income 2023: $120,6972023Revenue 2024: $333,866Expenses 2024: $329,718Net Income 2024: $4,1482024Revenue 2025: $366,226Expenses 2025: $437,699Net Income 2025: -$71,4732025

Highlighted filing

2023

Revenue$223,940
Expenses$103,243
Net Income$120,697
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Mar 5, 2024
Return Version
2022v5.0
Gross Receipts
$223,940
Mission and Program Overview

Mission

At the Freedom Scholars Learning Center we encourage transformation in a safe place where children, youth and families can engage in a variety of learning that recognizes their strengths, their culture, their struggles and their capacity to thrive and make a difference.

Safe place where children, youth and families can engage in a variety of learning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$21,480$137,176▲ $115,696
Savings and Temporary Cash Investments-$5,001-
Total Assets$21,480$142,177▲ $120,697
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,480$142,177▲ $120,697
Total Net Assets Fund Balance$21,480$142,177▲ $120,697
Total Liabilities and Net Assets / Fund Balance$21,480$142,177▲ $120,697
Compensation and Service Providers
Top Officer Pay86th percentile

Board Members and Trustees

NameTitle
Brittany SmithPresident
Brandon WhiteBoard Member
Celine OlginBoard Member
Doreen YoungBoard Member
Nancy AresBoard Member
Jeremy SmithExecutive Director
Joyce DucklesSecretary
Amarily ColonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$223,407
Program Service Revenue
$532
Investment Income
$1
Other Revenue
$0
All Other Contributions
$222,407
Change in Net Assets
$120,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$84,809
Other Expenses$18,434
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,958$4,757-$52,715
Payroll Taxes$14,294$5,180-$19,474
Current Officers, Directors, Trustees, and Key Employees-$12,620-$12,620
Occupancy$4,000--$4,000
Fees for Services Other$420$1,116-$1,536
Office Expenses-$1,183-$1,183
Other Expenses$886--$886
Insurance-$540-$540
Total Functional Expenses$77,847$25,396$0$103,243
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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, Part VI, Section A, line 2

“Jeremy Smith and Brittany Smith have a familial relationship.”

Form 990, Part VI, Section A, line 8B

“There are no other committees that can act on behalf of the board.”

Form 990, Part VI, Section B, line 11B

“The Form 990 will be circulated electronically to the board with a request for feedback.”

Form 990, Part VI, Section B, line 12C

“Prior to initial election, or upon appointment/hiring, as appropriate, and annually thereafter, each Director, Officer and Key Employee shall be required to complete, sign and submit to the Secretary, or an authorized designee, as appropriate, a written statement identifying, to the best of the such person's knowledge, any entity of which the individual is an Officer, Director, Trustee, Member, Owner (either as a sole proprietor or a partner), or Employee and with which the Corporation has a relationship, and any transaction in which the Corporation is a participant, and in which the such person might have a conflicting interest, as well as those where a "Relative" of such person might have a conflicting interest.”

Form 990, Part VI, Section B, line 15A

“The Executive Director's salary is determined at a meeting of board members that do not have a relationship or a conflict with the Executive Director. Salary is determined based on comparable salaries and affordability to the organization.”

Form 990, Part VI, Section C, line 19

“Articles of Incorporation and By-Laws are available on the Charities Bureau website.”

Filing and Contact Details

Filer

Filer Name
Freedom Scholars Learning Center Inc
EIN
85-3080927
Phone
5857717347
Address
PO Box 10321, Rochester, NY 14610

Signing Officer

Name
Jeremy Smith
Title
Executive Director
Phone
5857717347
Signed
2024-03-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Smith
Formed
2020
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
5
Employees
0
Volunteers
12

Preparer

Firm
Heveron & Company CPAs PLLC
Address
260 Plymouth Avenue South, Rochester, NY 14608
Preparer
John F Heveron Jr
Phone
5852322956
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Jeremy Smith and Brittany Smith have a familial relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are no other committees that can act on behalf of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Form 990 will be circulated electronically to the board with a request for feedback.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Prior to initial election, or upon appointment/hiring, as appropriate, and annually thereafter, each Director, Officer and Key Employee shall be required to complete, sign and submit to the Secretary, or an authorized designee, as appropriate, a written statement identifying, to the best of the such person's knowledge, any entity of which the individual is an Officer, Director, Trustee, Member, Owner (either as a sole proprietor or a partner), or Employee and with which the Corporation has a relationship, and any transaction in which the Corporation is a participant, and in which the such person might have a conflicting interest, as well as those where a "Relative" of such person might have a conflicting interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Executive Director's salary is determined at a meeting of board members that do not have a relationship or a conflict with the Executive Director. Salary is determined based on comparable salaries and affordability to the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Articles of Incorporation and By-Laws are available on the Charities Bureau website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
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IRS990/USAddress/AddressLine1Txt0PO Box 10321
IRS990/USAddress/CityNm0Rochester
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014610
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0https://www.freedomscholarslc.org/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeremy Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05857717347
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Freedom Scholars Learning Center Inc
ReturnHeader/Filer/BusinessNameControlTxt0FREE
ReturnHeader/Filer/EIN0853080927
ReturnHeader/Filer/PhoneNum05857717347
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 10321
ReturnHeader/Filer/USAddress/CityNm0Rochester
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014610
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271895149
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Heveron & Company CPAs PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0260 Plymouth Avenue South
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rochester
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014608
ReturnHeader/PreparerPersonGrp/PhoneNum05852322956
ReturnHeader/PreparerPersonGrp/PreparationDt02024-03-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John F Heveron Jr
ReturnHeader/ReturnTs02024-03-29T09:35:38-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Jeremy
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Smith
ReturnHeader/TaxPeriodBeginDt02022-09-01
ReturnHeader/TaxPeriodEndDt02023-08-31
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
$142,177
Liabilities
$0
Net assets
$142,177
Revenue
$223,940
Expenses
$103,243
Net income
$120,697
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.37$0.54$3.66$4.38$0.71
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$1.71$1.25$3.34$3.30$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$2.24$1.03$1.21