Freedom Early Learning Center
Nonprofit profile at a glance
- EIN
- 061643392
- IRS 990 coverage
- 2010–2025
- Forms available
- Form 990 2025
- Location
- Jenison, MI, USA
- Phone
- 6166693343
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Child Day Care
Reported finances
- Revenue
- $1,343,029
- Expenses
- $1,294,504
- Assets
- $1,294,539
- Liabilities
- $544,598
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- CHARLES GILFILLAN (PRESIDENT)
Highest reported compensation
- SAMANTHA WALCOTT (DIRECTOR): $67,308 total reported compensation
- CHARLES GILFILLAN (PRESIDENT): $40,650 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide learning programs and day-care for pre-school children
What it reported doing in 2025
Early learning and day-care services
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 90
- Accountability: 90
- Sustainability: 39
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 87%; rating input score 87
- Program expense ratio: 90.3%; rating input score 90
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 3.6%; rating input score 41; 41st percentile among comparable filings
- Total-asset coverage ratio: 1; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0.42; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 8.3%; rating input score 42; 42nd percentile among comparable filings
Growth
- Program expense growth: 5.7% per year; rating input score 100; 40th percentile among comparable filings
- Revenue growth: 3.1% per year; rating input score 100; 26th percentile among comparable filings
- Asset growth: 15.3% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 87% of revenue deployed · 90.3% of spending went to programs
- Governance: 2 of 2 board members independent · 6 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $1.2M in reported program spending
- Leadership: top reported pay $67K · 3 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 3 filed schedules
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Sustainability: Operating margin scored 41/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- High — Sustainability: Liabilities to assets ratio scored 14/100.
- Moderate — Sustainability: Officer compensation ratio scored 42/100.