Civic Intelligence

Freedom Scholars Learning Center Inc

990 • Fiscal year 2024 • EIN 85-3080927

Sep 01, 2023 to Aug 31, 2024 • Filed on Apr 29, 2025

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

90th percentile

0.58x

Higher debt load relative to assets than 90% of similar nonprofits.

2024 filings • NTEE P99 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

0.51x

Higher debt load relative to revenue than 92% of similar nonprofits.

2024 filings • NTEE P99 • <$500k nonprofits • Source year 2024

Net Margin

36th percentile

1.2%

Higher net margin than 36% of similar nonprofits.

2024 filings • NTEE P99 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$51,550

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 15.4% of source-year revenue.

2024 filings • NTEE P99 • <$500k nonprofits • Source year 2024

Asset Growth

86th percentile

108%

Faster asset growth than 86% of similar nonprofits.

2024 filings • NTEE P99 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

49%

Faster revenue growth than 77% of similar nonprofits.

2024 filings • NTEE P99 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$296,249

Up $154,072 (+108%) from 2023

Net Assets

Down

$125,096

Down $17,081 (-12%) from 2023

Liabilities

Up

$171,153

Up $171,153 from 2023

Revenue

Up

$333,866

Up $109,926 (+49%) from 2023

Expenses

Up

$329,718

Up $226,475 (+219%) from 2023

Net Income

Down

$4,148

Down $116,549 (-97%) from 2023

Historical Trend

Balance Sheet Trend

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

2024

Assets$296,249
Liabilities$171,153
Net Assets$125,096

Operations Trend

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

2024

Revenue$333,866
Expenses$329,718
Net Income$4,148
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Apr 29, 2025
Return Version
2023v6.0
Gross Receipts
$333,866
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$137,176$285,866▲ $148,690
Savings and Temporary Cash Investments$5,001$10,383▲ $5,382
Total Assets$142,177$296,249▲ $154,072
Liabilities
Deferred Revenue-$171,153-
Total Liabilities$0$171,153▲ $171,153
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$142,177$105,546▼ $36,631
Net Assets With Donor Restrictions-$19,550-
Total Net Assets Fund Balance$142,177$125,096▼ $17,081
Total Liabilities and Net Assets / Fund Balance$142,177$296,249▲ $154,072
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeremy SmithExecutive DirectorFT$51,550$51,550
Brittany SmithPresidentPT$7,433$7,433

Board Members and Trustees

NameTitle
Brandon WhiteBoard Member
Celine OlginBoard Member
Doreen YoungBoard Member
Nancy AresBoard Member
Leslie NewmanSecretary
Joyce DucklesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$333,735
Program Service Revenue
$0
Investment Income
$131
Other Revenue
$0
All Other Contributions
$333,735
Change in Net Assets
$4,148
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$237,759
Other Expenses$91,959
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$97,949$23,601-$121,550
Current Officers, Directors, Trustees, and Key Employees-$92,730-$92,730
Payroll Taxes$10,690$12,789-$23,479
Conferences and Meetings$19,378$688-$20,066
Travel$17,127--$17,127
Fees for Services Other$5,609$8,497-$14,106
Insurance-$10,185-$10,185
Occupancy$10,000--$10,000
Office Expenses$3,267$3,768-$7,035
Other Expenses$3,253--$3,253
All Other Expenses$2,201$886-$3,087
Fees for Services Accounting-$2,948-$2,948
Total Functional Expenses$173,626$156,092$0$329,718
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
2025-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeremy Smith
Formed
2020
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
6
Employees
22
Volunteers
12

Preparer

Firm
Heveron & Company CPAs PLLC
Address
260 Plymouth Avenue South, Rochester, NY 14608
Preparer
John F Heveron Jr
Phone
5852322956
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 2

Listening Tours and Family-to-Family Workshops: Freedom Scholars Learning Center in Partnership with School #33 PTA is coordinating, supporting and hosting Listening Tours and Family-to-Family workshops to highlight and share the voices and expertise of parents and families from School #33. Our goal is to create spaces for families to connect, to be heard, and share and learn together. For now, we will meet virtually on Zoom. Family workshops will be live-streamed and posted for viewing.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Listening Tours and Family-to-Family Workshops: Freedom Scholars Learning Center in Partnership with School #33 PTA is coordinating, supporting and hosting Listening Tours and Family-to-Family workshops to highlight and share the voices and expertise of parents and families from School #33. Our goal is to create spaces for families to connect, to be heard, and share and learn together. For now, we will meet virtually on Zoom. Family workshops will be live-streamed and posted for viewing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Jeremy Smith and Brittany Smith have a familial relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There are no other committees that can act on behalf of the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Form 990 will be circulated electronically to the board with a request for feedback.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prior 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/ExplanationTxt5The 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/ExplanationTxt6Articles of Incorporation and By-Laws are available on the Charities Bureau website.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0142177
IRS990/TotalAssetsEOYAmt0296249
IRS990/TotalAssetsGrp/BOYAmt0142177
IRS990/TotalAssetsGrp/EOYAmt0296249
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0333735
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0156092
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0173626
IRS990/TotalFunctionalExpensesGrp/TotalAmt0329718
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0171153
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0171153
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0142177
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0125096
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0173626
IRS990/TotalReportableCompFromOrgAmt058983
IRS990/TotalRevenueGrp/ExclusionAmt0131
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0333866
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0142177
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0296249
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt017127
IRS990/TravelGrp/TotalAmt017127
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 10321
IRS990/USAddress/CityNm0Rochester
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014610
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0https://www.freedomscholarslc.org/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeremy Smith
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum05857717347
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-29
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/IRSResponsiblePrtyInfoCurrInd01
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/PreparationDt02025-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John F Heveron Jr
ReturnHeader/ReturnTs02025-05-05T08:50:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-09-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02023

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