Freedom Scholar Learning Center FY2023 filing

Tax-deductible

Rochester, NY501(c)(3)Human ServicesEIN 85-3080927Revenue $224K in FY2023

On file with the IRSfreedomscholarslc.orgPo Box 10321, 14610-0321 · Rochester, NYTax-exempt since Nov 2022Publicly supported charity — 170(b)(1)(A)(vi)

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Safe place where children, youth and families can engage in a variety of learning.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $18K a year · 6% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
16 mo
of spending, in cash
Looks good: 16.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $150K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 7 voting members
Looks good: 5 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$224K
Spent
$103K
To programs
75%
Net assets
$142K
By yearFY2023–FY2025
Revenue
$224K
FY2023
Tap a bar for its year
Revenue by fiscal year
FY2023$224K
FY2024$334K
FY2025$366K
Expenses
$103K
FY2023
Tap a bar for its year
Expenses by fiscal year
FY2023$103K
FY2024$330K
FY2025$438K
Net assets
$142K
FY2023
Tap a bar for its year
Net assets by fiscal year
FY2023$142K
FY2024$125K
FY2025$54K

From the FY2023 Form 990 (year ending August 2023) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 2022.

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

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $78K Management & general 25% · $25K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A

Jeremy Smith’s $83K as Executive Director is at the 75th percentile of top reported officer pay among 2168 $100K–1M 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 · 3 named individuals · Part VII

NameFY2025FY2024
Jeremy Smith$83,360$51,550
Brittany Smith$12,704$7,433
Brandon White$9,321—

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers a safe space for children, youth, and families to learn and engage.

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Provided by the organization

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1 program · $78K · in their own filed words · FY2022
01

Summer Enrichment

The FSLC Summer Program is a 5-week academic and cultural enrichment program for children and youth K-8. A curriculum that is heavily weighted in literacy is complemented by daily discussions and celebrations of culture, social justice, civic responsibility and fun.

$78Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$150K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$224K
Ln 12
Gifts and grantsLn 1h$223K
Fees for servicesLn 2g$532
Investment incomeLn 3$1
Money outPt IX
$103K
Ln 25
Programscol B$78K
Managementcol C$25K
Owns and owesPt X
$142K
net assets · Ln 32
Cash and savingsLn 1–2$142K
Total assetsLn 16$142K
LiabilitiesLn 26$0
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$223K
Government grantsLn 1e$1K
Fees for servicesLn 2g$532
Investment incomeLn 3$1
Total revenueLn 12$224K
Assets in detailPt X, end of year
CashLn 1$137K
SavingsLn 2$5K
Cash and savings togetherLn 1–2$142K
Total assetsLn 16$142K
LiabilitiesLn 26$0
Net assetsLn 32$142K
OperationsPt I, VI
EmployeesI 522
VolunteersI 612
Fiscal year endsHeaderAugust
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 FY23End FY23
Cash and savingsLn 1–2$21K$142K
Total assetsLn 16$21K$142K
LiabilitiesLn 26$0$0
Net assetsLn 32$21K$142K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$13K$13K
Other salaries and wagesLn 7$53K$48K$5K
Payroll taxesLn 10$19K$14K$5K
Other fees for servicesLn 11g$2K$420$1K
Office expensesLn 13$1K$1K
OccupancyLn 16$4K$4K
InsuranceLn 23$540$540
Other expenses (24a–d)Ln 24$11K$11K
Total functional expensesLn 25$103K$78K$25K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $366K$438K−$71K$54K 990 PDF
FY2024 $334K$330K$4K$125K 990 PDF
FY2023 Viewing $224K$103K$121K$142K 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 $223,940 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$223,407
I-9 Program service revenuePrior year $0$532
I-10 Investment incomePrior year $0$1
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $0$223,940
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$84,809
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $0$18,434
I-18 Total expensesPrior year $0$103,243
I-19 Revenue less expensesPrior year $0$120,697
Part VI · Governance 5 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
VI-14 Document retention and destruction policyNo
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 $223,940 across 6 lines filed
VIII-1e Government grants$1,000
VIII-1f All other contributions, gifts and grants$222,407
VIII-1h Total contributions, gifts and grants$223,407
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $532$532
VIII-3 Investment incomeExcluded from tax $1$1
VIII-12 Total revenueRelated to mission $532 · Unrelated business $0 · Excluded from tax $1$223,940
Part IX · Statement of functional expenses $103,243 across 8 lines filed
IX-5 Pay of current officers, directors and key staffManagement $12,620$12,620
IX-7 Other salaries and wagesPrograms $47,958 · Management $4,757$52,715
IX-10 Payroll taxesPrograms $14,294 · Management $5,180$19,474
IX-11g Other fees for servicesPrograms $420 · Management $1,116$1,536
IX-13 Office expensesManagement $1,183$1,183
IX-16 OccupancyPrograms $4,000$4,000
IX-23 InsuranceManagement $540$540
IX-24 Other expenses (24a–d)Programs $11,175$11,175
IX-25 Total functional expensesPrograms $77,847 · Management $25,396 · Fundraising $0$103,243
Part X · Balance sheet $142,177 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $21,480$137,176
X-2 Savings and temporary cash investments$5,001
X-16 Total assetsStart of year $21,480$142,177
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $21,480$142,177
X-32 Total net assets or fund balancesStart of year $21,480$142,177
X-33 Total liabilities and net assetsStart of year $21,480$142,177
Part XI · Reconciliation of net assets $142,177 net assets at year end
XI-1 Total revenue$223,940
XI-2 Total expenses$103,243
XI-3 Revenue less expenses$120,697
XI-4 Net assets at start of year$21,480
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$142,177

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

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