Freedom Scholars Learning Center

Legal name: Freedom Scholars Learning Center Inc

Nonprofit profile at a glance

EIN
853080927
IRS 990 coverage
2022–2024
Official website data refreshed
Jul 2026
Forms available
Form 990 2024, Form 990-N 2021
Location
Rochester, NY, US
Phone
585-420-8733
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Services N.E.C.

Official website

Reported finances

Revenue
$366,226
Expenses
$437,699
Assets
$90,289
Liabilities
$36,666

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Brittany Smith (President)
  • Jeremy Smith (Executive Director)

Highest reported compensation

  • Jeremy Smith (Executive Director): $83,360 total reported compensation
  • Brittany Smith (President): $12,704 total reported compensation
  • Brandon White (Board Member): $9,321 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We build literacies that last and challenge the systems that hold communities back. Our scholars become part of the work of change.

What it reported doing in 2024

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. Youth have many opportunities to develop job and leadership skills, while mentoring and being mentored.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 78
  • Sustainability: 13
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73%; rating input score 73
  • Program expense ratio: 61.1%; rating input score 61
  • Fundraising efficiency: $45.89 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 19th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -19.5%; rating input score 14; 14th percentile among comparable filings
  • Total-asset coverage ratio: 0.21; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.41; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 24.1%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 54.8% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 23.1% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: -14.7% per year; rating input score 0; 4th percentile among comparable filings

Details

  • What they do: 4 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 73% of revenue deployed · 61.1% of spending went to programs
  • Governance: 5 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $267K in reported program spending
  • Leadership: top reported pay $83K · 8 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • High — Sustainability: Operating margin scored 14/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 15/100.