Freedom Early Learning Center FY2021 filing

Tax-deductible

Jenison, MI501(c)(3)Since 2002Human ServicesEIN 06-1643392Revenue $1.2M in FY2021

On file with the IRSfreedomearlylearningcenter.com2616 Port Sheldon St, 49428-9299 · Jenison, MITax-exempt since Apr 2003Publicly supported — 509(a)(2)

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

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$54K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$54K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$868K
75% of total assets
Worth a look: liabilities are 75% of assets; over 65%.
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
$1.2M
Spent
$949K
To programs
89%
Net assets
$284K
By yearFY2021–FY2026
Revenue
$1.2M
FY2021
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
$949K
FY2021
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
$284K
FY2021
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 FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2026) →

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

89 cents of each dollar spent went to programs.

Program services 89% · $849K Management & general 11% · $100K

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; $54K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$48,000Pt VII · Sec A
$6,000Pt 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.

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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
  • Loans to or from officersSch L · Pt II1 listed

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 · $849K · in their own filed words · FY2020
01

Early learning and day-care services

$849Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Fees for servicesLn 2g$956K
Other incomeLn 4–11$235K
Investment incomeLn 3$1
Money outPt IX
$949K
Ln 25
Programscol B$849K
Managementcol C$100K
Owns and owesPt X
$284K
net assets · Ln 32
Cash and savingsLn 1–2$310K
Total assetsLn 16$1.2M
LiabilitiesLn 26$868K
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$956K
Investment incomeLn 3$1
Other incomeLn 4–11$235K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$310K
Cash and savings togetherLn 1–2$310K
Land, buildings, equipmentLn 10c$783K
Total assetsLn 16$1.2M
LiabilitiesLn 26$868K
Net assetsLn 32$284K
OperationsPt I, VI
EmployeesI 580
VolunteersI 62
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$115K$310K
Land, buildings, equipmentLn 10c$798K$783K
Total assetsLn 16$944K$1.2M
LiabilitiesLn 26$901K$868K
Net assetsLn 32$43K$284K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$5K$5K
Pay of current officers, directors and key staffLn 5$54K$3K$51K
Other salaries and wagesLn 7$603K$573K$30K
Other employee benefitsLn 9$18K$17K$910
Payroll taxesLn 10$50K$47K$2K
Accounting feesLn 11c$10K$9K$979
Office expensesLn 13$10K$9K$929
Information technologyLn 14$10K$9K$975
OccupancyLn 16$5K$4K$478
TravelLn 17$820$820
InterestLn 20$35K$32K$4K
Depreciation, depletion and amortizationLn 22$24K$20K$5K
InsuranceLn 23$14K$13K$1K
Other expenses (24a–d)Ln 24$110K$108K$3K
All other expensesLn 24e$264$264
Total functional expensesLn 25$949K$849K$100K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest $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 Viewing $1.2M$949K$241K$284K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $1,190,437 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $838,519$955,749
I-10 Investment incomePrior year $36$1
I-11 Other revenue$234,687
I-12 Total revenuePrior year $838,555$1,190,437
I-13 Grants and similar amounts paid$5,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $710,543$724,480
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $199,765$219,891
I-18 Total expensesPrior year $910,308$949,371
I-19 Revenue less expensesPrior year −$71,753$241,066
Part VI · Governance 2 of 2 board members independent, 1 to look at
VI-1a Voting members of the governing body2
VI-1b Independent voting members2
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,190,437 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $955,749$955,749
VIII-3 Investment incomeRelated to mission $1$1
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $234,687$234,687
VIII-12 Total revenueRelated to mission $1,190,437$1,190,437
Part IX · Statement of functional expenses $949,371 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $5,000$5,000
IX-5 Pay of current officers, directors and key staffPrograms $3,000 · Management $51,000$54,000
IX-7 Other salaries and wagesPrograms $572,519 · Management $30,133$602,652
IX-9 Other employee benefitsPrograms $17,284 · Management $910$18,194
IX-10 Payroll taxesPrograms $47,152 · Management $2,482$49,634
IX-11c Accounting feesPrograms $8,815 · Management $979$9,794
IX-13 Office expensesPrograms $9,167 · Management $929$10,096
IX-14 Information technologyPrograms $8,779 · Management $975$9,754
IX-16 OccupancyPrograms $4,299 · Management $478$4,777
IX-17 TravelPrograms $820$820
IX-20 InterestPrograms $31,887 · Management $3,543$35,430
IX-22 Depreciation, depletion and amortizationPrograms $19,796 · Management $4,643$24,439
IX-23 InsurancePrograms $12,687 · Management $1,410$14,097
IX-24 Other expenses (24a–d)Programs $107,908 · Management $2,512$110,420
IX-24e All other expensesPrograms $264$264
IX-25 Total functional expensesPrograms $849,377 · Management $99,994 · Fundraising $0$949,371
Part X · Balance sheet $1,151,762 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $114,648$310,034
X-4 Accounts receivableStart of year $1,972$1,972
X-9 Prepaid expenses and deferred chargesStart of year $29,827$56,477
X-10c Land, buildings and equipment, netStart of year $797,693$783,279
X-16 Total assetsStart of year $944,140$1,151,762
X-17 Accounts payable and accrued expensesStart of year $46,776$39,876
X-26 Total liabilitiesStart of year $901,063$867,619
X-27 Net assets without donor restrictionsStart of year $43,077$284,143
X-32 Total net assets or fund balancesStart of year $43,077$284,143
X-33 Total liabilities and net assetsStart of year $944,140$1,151,762
Part XI · Reconciliation of net assets $284,143 net assets at year end
XI-1 Total revenue$1,190,437
XI-2 Total expenses$949,371
XI-3 Revenue less expenses$241,066
XI-4 Net assets at start of year$43,077
XI-10 Net assets at end of year$284,143

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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