To provide Learning programs and day-care for pre-school children

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
Run by 2 volunteers and 80 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2026 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $127K a year · 9% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$108K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$545K
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 2 voting members
Looks good: 2 of 2 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.3M
+14% vs prior year
Spent
$1.3M
To programs
90%
Net assets
$750K
By yearFY2021–FY2026
Revenue
$1.3M
FY2026▲ +14%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.2M
FY2022$1.8M
FY2023$1.4M
FY2024$1.2M
FY2025$1.2M
FY2026$1.3M
Expenses
$1.3M
FY2026▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2021$949K
FY2022$1.1M
FY2023$1.4M
FY2024$1.3M
FY2025$1.3M
FY2026$1.3M
Net assets
$750K
FY2026▼ -0.7%
Tap a bar for its year
Net assets by fiscal year
FY2021$284K
FY2022$948K
FY2023$994K
FY2024$846K
FY2025$755K
FY2026$750K

From the FY2026 Form 990 (year ending June 2026) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Apr 2003.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $1.2M Management & general 10% · $126K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

3 people listed on the 990; $108K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
$67,308Pt VII · Sec A
$40,650Pt VII · Sec A
Director
$0Pt VII · Sec A

Samantha Walcott’s $67K as Director is at the 10th percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2026FY2025FY2024FY2023FY2022FY2021
Samantha Walcott$67,308$60,059$50,862$38,000——
Charles Gilfillan$40,650$39,500$43,000$50,900$18,375$6,000
Chelsey Loper—————$48,000
Alisha Rodriguez————$37,955—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Freedom Early Learning Center executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers learning programs and day-care for preschool children.

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Provided by the organization

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1 program · $1.2M · in their own filed words · FY2025
01

Early learning and day-care services

$1.2Mprogram expense

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$18
Money outPt IX
$1.3M
Ln 25
Programscol B$1.2M
Managementcol C$126K
Owns and owesPt X
$750K
net assets · Ln 32
Cash and savingsLn 1–2$116K
Total assetsLn 16$1.3M
LiabilitiesLn 26$545K
PeoplePt VI, VII
3
listed · VII A
PaidVII A2
Voting boardVI 1a2
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$18
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$116K
Cash and savings togetherLn 1–2$116K
Land, buildings, equipmentLn 10c$1.1M
Total assetsLn 16$1.3M
LiabilitiesLn 26$545K
Net assetsLn 32$750K
OperationsPt I, VI
EmployeesI 580
VolunteersI 62
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$121K$116K
Land, buildings, equipmentLn 10c$1.2M$1.1M
Total assetsLn 16$1.3M$1.3M
LiabilitiesLn 26$556K$545K
Net assetsLn 32$755K$750K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$108K$108K
Other salaries and wagesLn 7$748K$748K
Other employee benefitsLn 9$19K$18K$699
Payroll taxesLn 10$65K$59K$7K
Accounting feesLn 11c$8K$7K$805
Other fees for servicesLn 11g$5K$5K$533
Advertising and promotionLn 12$28K$28K
Office expensesLn 13$3K$2K$1K
Information technologyLn 14$23K$20K$2K
OccupancyLn 16$2K$2K
TravelLn 17$5K$5K$180
Conferences, conventions and meetingsLn 19$500$500
InterestLn 20$40K$38K$2K
InsuranceLn 23$14K$13K$678
Other expenses (24a–d)Ln 24$195K$194K$1K
All other expensesLn 24e$30K$29K$1K
Total functional expensesLn 25$1.3M$1.2M$126K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest Viewing $1.3M$1.3M$49K$750K 990 PDF
FY2025 $1.2M$1.3M−$91K$755K 990 PDF
FY2024 $1.2M$1.3M−$149K$846K 990 PDF
FY2023 $1.4M$1.4M$47K$994K 990 PDF
FY2022 $1.8M$1.1M$663K$948K 990 PDF
FY2021 $1.2M$949K$241K$284K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2026 990 (6 parts)
Part I · Summary $1,343,029 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,175,213$1,343,011
I-10 Investment incomePrior year $39$18
I-11 Other revenuePrior year $1,583$0
I-12 Total revenuePrior year $1,176,835$1,343,029
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $916,900$939,845
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $350,667$354,659
I-18 Total expensesPrior year $1,267,567$1,294,504
I-19 Revenue less expensesPrior year −$90,732$48,525
Part VI · Governance 2 of 2 board members independent, no flags
VI-1a Voting members of the governing body2
VI-1b Independent voting members2
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,343,029 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,343,011$1,343,011
VIII-3 Investment incomeRelated to mission $18$18
VIII-12 Total revenueRelated to mission $1,343,029$1,343,029
Part IX · Statement of functional expenses $1,294,504 across 16 lines filed
IX-5 Pay of current officers, directors and key staffManagement $107,958$107,958
IX-7 Other salaries and wagesPrograms $747,637$747,637
IX-9 Other employee benefitsPrograms $18,127 · Management $699$18,826
IX-10 Payroll taxesPrograms $58,882 · Management $6,542$65,424
IX-11c Accounting feesPrograms $7,240 · Management $805$8,045
IX-11g Other fees for servicesPrograms $4,798 · Management $533$5,331
IX-12 Advertising and promotionPrograms $27,973$27,973
IX-13 Office expensesPrograms $2,017 · Management $1,272$3,289
IX-14 Information technologyPrograms $20,288 · Management $2,254$22,542
IX-16 OccupancyPrograms $2,276$2,276
IX-17 TravelPrograms $5,185 · Management $180$5,365
IX-19 Conferences, conventions and meetingsManagement $500$500
IX-20 InterestPrograms $38,408 · Management $2,022$40,430
IX-23 InsurancePrograms $12,887 · Management $678$13,565
IX-24 Other expenses (24a–d)Programs $193,915 · Management $1,287$195,202
IX-24e All other expensesPrograms $29,051 · Management $1,090$30,141
IX-25 Total functional expensesPrograms $1,168,684 · Management $125,820 · Fundraising $0$1,294,504
Part X · Balance sheet $1,294,539 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $121,401$116,295
X-4 Accounts receivable$28,841
X-9 Prepaid expenses and deferred chargesStart of year $16,483$14,973
X-10c Land, buildings and equipment, netStart of year $1,173,070$1,134,430
X-16 Total assetsStart of year $1,310,954$1,294,539
X-17 Accounts payable and accrued expensesStart of year $20,955$24,720
X-26 Total liabilitiesStart of year $555,871$544,598
X-27 Net assets without donor restrictionsStart of year $755,083$749,941
X-32 Total net assets or fund balancesStart of year $755,083$749,941
X-33 Total liabilities and net assetsStart of year $1,310,954$1,294,539
Part XI · Reconciliation of net assets $749,941 net assets at year end
XI-1 Total revenue$1,343,029
XI-2 Total expenses$1,294,504
XI-3 Revenue less expenses$48,525
XI-4 Net assets at start of year$755,083
XI-9 Other changes in net assets−$53,667
XI-10 Net assets at end of year$749,941

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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