Civic Intelligence

Freedom Scholars Learning Center Inc

990 • Fiscal year 2025 • EIN 85-3080927

Sep 01, 2024 to Aug 31, 2025 • Filed on Feb 11, 2026

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

88th percentile

0.41x

Higher debt load relative to assets than 88% of similar nonprofits.

2025 filings • NTEE P99 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.10x

Higher debt load relative to revenue than 85% of similar nonprofits.

2025 filings • NTEE P99 • <$500k nonprofits • Source year 2025

Net Margin

12th percentile

-20%

Higher net margin than 12% of similar nonprofits.

2025 filings • NTEE P99 • <$500k nonprofits • Source year 2025

Top Officer Pay

99th percentile

$83,360

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 22.8% of source-year revenue.

2025 filings • NTEE P99 • <$500k nonprofits • Source year 2025

Asset Growth

11th percentile

-70%

Faster asset growth than 11% of similar nonprofits.

2025 filings • NTEE P99 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

56th percentile

9.7%

Faster revenue growth than 56% of similar nonprofits.

2025 filings • NTEE P99 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$90,289

Down $205,960 (-70%) from 2024

Net Assets

Down

$53,623

Down $71,473 (-57%) from 2024

Liabilities

Down

$36,666

Down $134,487 (-79%) from 2024

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin12th percentile

Revenue

Up

$366,226

Up $32,360 (+9.7%) from 2024

Expenses

Up

$437,699

Up $107,981 (+33%) from 2024

Net Income

Down

-$71,473

Down $75,621 (-1823%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

2025

Assets$90,289
Liabilities$36,666
Net Assets$53,623
Open 2025 Filing

Operations Trend

Revenue Growth56th percentile

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

2025

Revenue$366,226
Expenses$437,699
Net Income-$71,473
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Feb 11, 2026
Return Version
2024v5.5
Gross Receipts
$366,226
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$285,866$79,556▼ $206,310
Savings and Temporary Cash Investments$10,383$10,733▲ $350
Total Assets$296,249$90,289▼ $205,960
Liabilities
Deferred Revenue$171,153$36,666▼ $134,487
Total Liabilities$171,153$36,666▼ $134,487
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$105,546$53,623▼ $51,923
Net Assets With Donor Restrictions$19,550$0▼ $19,550
Total Net Assets Fund Balance$125,096$53,623▼ $71,473
Total Liabilities and Net Assets / Fund Balance$296,249$90,289▼ $205,960
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jeremy SmithExecutive DirectorFT$83,360$83,360
Brittany SmithPresident-$12,704$12,704
Brandon WhiteBoard Member-$9,321$9,321

Board Members and Trustees

NameTitle
Doreen YoungBoard Member
Dr Margaret BrazwellBoard Member
Thomas CuylerBoard Member
Leslie NewmanSecretary
Joyce DucklesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$365,875
Program Service Revenue
$0
Investment Income
$351
Other Revenue
$0
All Other Contributions
$329,375
Change in Net Assets
$-71,473
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$324,114
Other Expenses$113,585
Total Fundraising Expense$7,973
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$171,836$65,544$7,375$244,755
Current Officers, Directors, Trustees, and Key Employees-$55,038-$55,038
Payroll Taxes$13,941$9,782$598$24,321
Conferences and Meetings$19,979$1,585-$21,564
Travel$19,346$1,013-$20,359
Fees for Services Other$4,920$13,380-$18,300
Occupancy$14,500$348-$14,848
Office Expenses$6,538$2,844-$9,382
Other Expenses$6,860--$6,860
Fees for Services Accounting-$5,740-$5,740
Insurance-$4,701-$4,701
All Other Expenses$902$2,339-$3,241
Total Functional Expenses$267,412$162,314$7,973$437,699
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
2026-02-11
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
33
Volunteers
11

Preparer

Firm
Heveron & Company CPAs PLLC
Address
260 Plymonth 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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IRS990/ProgSrvcAccomActy2Grp/Desc0Afterschool Program: Seed Sowers & Storytellers is an afterschool program for scholars in Grades K-6 from School #33 in the Beechwood neighborhood. This community-based program is designed to celebrate our youth and neighborhood, to work together to build our collective futures while also honoring our legacies.
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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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0296249
IRS990/TotalAssetsEOYAmt090289
IRS990/TotalAssetsGrp/BOYAmt0296249
IRS990/TotalAssetsGrp/EOYAmt090289
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0365875
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07973
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0162314
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0267412
IRS990/TotalFunctionalExpensesGrp/TotalAmt0437699
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0171153
IRS990/TotalLiabilitiesEOYAmt036666
IRS990/TotalLiabilitiesGrp/BOYAmt0171153
IRS990/TotalLiabilitiesGrp/EOYAmt036666
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0125096
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt053623
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0267412
IRS990/TotalReportableCompFromOrgAmt0105385
IRS990/TotalRevenueGrp/ExclusionAmt0351
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0366226
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0296249
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt090289
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01013
IRS990/TravelGrp/ProgramServicesAmt019346
IRS990/TravelGrp/TotalAmt020359
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/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.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/SignatureDt02026-02-11
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 Plymonth Avenue South
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rochester
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014608
ReturnHeader/PreparerPersonGrp/PhoneNum05852322956
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John F Heveron Jr
ReturnHeader/ReturnTs02026-02-17T08:47:32-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$90,289
Liabilities
$36,666
Net assets
$53,623
Revenue
$366,226
Expenses
$437,699
Net income
-$71,473
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$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
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.00$1.42$2.24$1.03$1.21
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