Freedom Early Learning Center FY2023 filing

Tax-deductible

Jenison, MI501(c)(3)Since 2002Human ServicesEIN 06-1643392Revenue $1.4M in FY2023

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.
92¢ of each $1 spent went to programs.
$89K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$89K
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: 3.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$582K
37% of total assets
Looks good: liabilities are 37% 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
$1.4M
-22% vs prior year
Spent
$1.4M
To programs
92%
Net assets
$994K
By yearFY2021–FY2026
Revenue
$1.4M
FY2023▼ -22%
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
$1.4M
FY2023▲ +20%
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
$994K
FY2023▲ +5%
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 FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 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

92 cents of each dollar spent went to programs.

Program services 92% · $1.3M Management & general 8% · $107K

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; $89K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$50,900Pt VII · Sec A
$38,000Pt 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

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 · $1.3M · in their own filed words · FY2022
01

Early learning and day-care services

$1.3Mprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$167K
Investment incomeLn 3$129
Money outPt IX
$1.4M
Ln 25
Programscol B$1.3M
Managementcol C$107K
Owns and owesPt X
$994K
net assets · Ln 32
Cash and savingsLn 1–2$414K
Total assetsLn 16$1.6M
LiabilitiesLn 26$582K
PeoplePt VI, VII
3
listed · VII A
PaidVII A2
Voting boardVI 1a2
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$167K
Government grantsLn 1e$167K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$129
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$414K
Cash and savings togetherLn 1–2$414K
Land, buildings, equipmentLn 10c$1.2M
Total assetsLn 16$1.6M
LiabilitiesLn 26$582K
Net assetsLn 32$994K
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 FY23End FY23
Cash and savingsLn 1–2$576K$414K
Land, buildings, equipmentLn 10c$1.0M$1.2M
Total assetsLn 16$1.6M$1.6M
LiabilitiesLn 26$637K$582K
Net assetsLn 32$948K$994K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$5K$5K
Other salaries and wagesLn 7$925K$849K$76K
Other employee benefitsLn 9$26K$25K$1K
Payroll taxesLn 10$73K$70K$4K
Accounting feesLn 11c$8K$8K$845
Other fees for servicesLn 11g$5K$4K$458
Advertising and promotionLn 12$827$827
Office expensesLn 13$5K$5K$493
Information technologyLn 14$18K$16K$2K
OccupancyLn 16$2K$2K$194
TravelLn 17$2K$2K
InterestLn 20$44K$40K$4K
Depreciation, depletion and amortizationLn 22$37K$34K$4K
InsuranceLn 23$13K$11K$1K
Other expenses (24a–d)Ln 24$169K$167K$2K
All other expensesLn 24e$34K$24K$10K
Total functional expensesLn 25$1.4M$1.3M$107K$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 Viewing $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 I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $1,415,060 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $460,506$166,563
I-9 Program service revenuePrior year $1,205,474$1,248,368
I-10 Investment incomePrior year $58$129
I-11 Other revenuePrior year $137,500$0
I-12 Total revenuePrior year $1,803,538$1,415,060
I-13 Grants and similar amounts paidPrior year $800$5,000
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $868,190$1,024,587
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $271,066$338,663
I-18 Total expensesPrior year $1,140,056$1,368,250
I-19 Revenue less expensesPrior year $663,482$46,810
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 $1,415,060 across 5 lines filed
VIII-1e Government grants$166,563
VIII-1h Total contributions, gifts and grants$166,563
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,248,368$1,248,368
VIII-3 Investment incomeRelated to mission $129$129
VIII-12 Total revenueRelated to mission $1,248,497$1,415,060
Part IX · Statement of functional expenses $1,368,250 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $5,000$5,000
IX-7 Other salaries and wagesPrograms $849,246 · Management $75,859$925,105
IX-9 Other employee benefitsPrograms $24,785 · Management $1,304$26,089
IX-10 Payroll taxesPrograms $69,723 · Management $3,670$73,393
IX-11c Accounting feesPrograms $7,608 · Management $845$8,453
IX-11g Other fees for servicesPrograms $4,125 · Management $458$4,583
IX-12 Advertising and promotionPrograms $827$827
IX-13 Office expensesPrograms $4,740 · Management $493$5,233
IX-14 Information technologyPrograms $16,137 · Management $1,793$17,930
IX-16 OccupancyPrograms $1,749 · Management $194$1,943
IX-17 TravelPrograms $1,843$1,843
IX-20 InterestPrograms $39,722 · Management $4,414$44,136
IX-22 Depreciation, depletion and amortizationPrograms $33,651 · Management $3,739$37,390
IX-23 InsurancePrograms $11,330 · Management $1,259$12,589
IX-24 Other expenses (24a–d)Programs $167,214 · Management $2,062$169,276
IX-24e All other expensesPrograms $23,960 · Management $10,500$34,460
IX-25 Total functional expensesPrograms $1,261,660 · Management $106,590 · Fundraising $0$1,368,250
Part X · Balance sheet $1,576,215 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $575,515$413,791
X-4 Accounts receivableStart of year $1,972$1,972
X-9 Prepaid expenses and deferred chargesStart of year $2,028$2,062
X-10c Land, buildings and equipment, netStart of year $1,005,606$1,158,390
X-16 Total assetsStart of year $1,585,121$1,576,215
X-17 Accounts payable and accrued expensesStart of year $14,267$20,130
X-26 Total liabilitiesStart of year $637,496$581,780
X-27 Net assets without donor restrictionsStart of year $947,625$994,435
X-32 Total net assets or fund balancesStart of year $947,625$994,435
X-33 Total liabilities and net assetsStart of year $1,585,121$1,576,215
Part XI · Reconciliation of net assets $994,435 net assets at year end
XI-1 Total revenue$1,415,060
XI-2 Total expenses$1,368,250
XI-3 Revenue less expenses$46,810
XI-4 Net assets at start of year$947,625
XI-10 Net assets at end of year$994,435

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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