BETA

FREEDOM ACADEMY INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
FREEDOM ACADEMY INC (EIN 35-1935362)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-15
IRS object ID
202611359349300246
Schema version
2025v4.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-15T05:59:33-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN823544720PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BUTLER CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1733 E NORTH STAddressLine1Txt
CityKENDALLVILLECityNm
State AbbreviationINStateAbbreviationCd
ZIP46755ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351935362EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FREEDOM ACADEMY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFREEBusinessNameControlTxt
Phone2603470887PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 515AddressLine1Txt
CityKENDALLVILLECityNm
State AbbreviationINStateAbbreviationCd
ZIP46755ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANITA SHEPHERDPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone2603470887PhoneNum
Signature2026-05-15SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCARLA B BUTLERPreparerPersonNm
PTINP00097274PTIN
Phone2603470475PhoneNum
Preparation2026-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANITA SHEPHERDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 515AddressLine1Txt
CityKENDALLVILLECityNm
State AbbreviationINStateAbbreviationCd
ZIP46755ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,120,643GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.FREEDOMACADEMY.NETWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1994FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTO ENHANCE THE QUALITY OF LIFE FOR THOSE WHO ARE WILLING TO ENRICH THEIR EDUCATION.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$571,362PYContributionsGrantsAmt
CY Contributions Grants$359,634CYContributionsGrantsAmt
PY Program Service Revenue$717,697PYProgramServiceRevenueAmt
CY Program Service Revenue$739,077CYProgramServiceRevenueAmt
PY Investment Income$27,073PYInvestmentIncomeAmt
CY Investment Income$21,932CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$1,316,132PYTotalRevenueAmt
CY Total Revenue$1,120,643CYTotalRevenueAmt
PY Grants And Similar Paid$44,188PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$131,936CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$565,940PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$490,514CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$661,750PYOtherExpensesAmt
CY Other Expenses$661,285CYOtherExpensesAmt
PY Total Expenses$1,271,878PYTotalExpensesAmt
CY Total Expenses$1,283,735CYTotalExpensesAmt
PY Revenues Less Expenses$44,254PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$163,092CYRevenuesLessExpensesAmt
Total Assets BOY$862,283TotalAssetsBOYAmt
Total Assets EOY$698,791TotalAssetsEOYAmt
Total Liabilities BOY$45,170TotalLiabilitiesBOYAmt
Total Liabilities EOY$21,800TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$817,113NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$676,991NetAssetsOrFundBalancesEOYAmt
MissionTO ENHANCE THE QUALITY OF LIFE FOR THOSE WHO ARE WILLING TO ENRICH THEIR EDUCATION.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$967,098ExpenseAmt
Grant$131,936GrantAmt
Revenue$739,077RevenueAmt
DescTHE ORGANIZATION WAS ESTABLISHED TO ADDRESS THE WORK FORCE AND CONTINUING EDUCATIONAL NEEDS OF THE COMMUNITY BY PROVIDING THE NECESSARY TRAINING TO THOSE INDIVIDUALS WHO HAVE NOT HAD THE OPPORTUNITY TO ATTEND A TRADITIONAL COLLEGE OR TECHNICAL SCHOOL. PROGAM COSTS INCURRED WITH RESPECT TO THE FOLLOWING CLASSES AND NUMBER OF STUDENTS SERVED: TOTAL SERVED: 843 HEALTH/MEDICAL - 93 TECHNICAL - 126 MAINTENANCE - 44 LEADERSHIP/MANAGEMENT - 88 SAFETY - 3 TUTORING - 105Desc
Total Program Service Expenses$967,098TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document44IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee15EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FREEDOM ACADEMY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2603470887PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1401 E DIAMOND STAddressLine1Txt
CityKENDALLVILLECityNm
State AbbreviationINStateAbbreviationCd
ZIP46755ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
GARY GATMAN
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
BRENDA HANTZ
BOARD MEMBER2.00Yes (X)$0$0$0
THOMAS LEEDY
TREASURER2.00Yes (X)Yes (X)$0$0$0
TRACY TIPTON
SECRETARY2.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$359,634AllOtherContributionsAmt
Total Contributions$359,634TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION INCOME611600$610,637$610,637
TEXT/MATERIALS INCOME611600$97,258$97,258
TUTORING INCOME611600$31,182$31,182
FieldValueIRS element (for citing)
Total Program Service Revenue$739,077TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,663TotalRevenueColumnAmt
Exclusion$13,663ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$8,269OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$8,269OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,269TotalRevenueColumnAmt
Exclusion$8,269ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,120,643TotalRevenueColumnAmt
Related Or Exempt Func Income$739,077RelatedOrExemptFuncIncomeAmt
Exclusion$21,932ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$67,675TotalAmt
Program Services$67,675ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$64,261TotalAmt
Program Services$64,261ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$119,079TotalAmt
Management And General$119,079ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$255,511TotalAmt
Program Services$204,408ProgramServicesAmt
Management And General$51,103ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$33,510TotalAmt
Program Services$18,653ProgramServicesAmt
Management And General$14,857ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$48,544TotalAmt
Program Services$31,842ProgramServicesAmt
Management And General$16,702ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$33,870TotalAmt
Program Services$20,068ProgramServicesAmt
Management And General$13,802ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$38,200TotalAmt
Program Services$13,920ProgramServicesAmt
Management And General$24,280ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$9,663TotalAmt
Program Services$420ProgramServicesAmt
Management And General$9,243ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$285TotalAmt
Management And General$285ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$292,448TotalAmt
Program Services$292,448ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$8,207TotalAmt
Program Services$8,207ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$16,612TotalAmt
Program Services$8,865ProgramServicesAmt
Management And General$7,747ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$24,041TotalAmt
Program Services$14,759ProgramServicesAmt
Management And General$9,282ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$44,414TotalAmt
Program Services$36,981ProgramServicesAmt
Management And General$7,433ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$15,152TotalAmt
Program Services$12,122ProgramServicesAmt
Management And General$3,030ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$9,168TotalAmt
Program Services$6,250ProgramServicesAmt
Management And General$2,918ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$137TotalAmt
Management And General$137ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$30,276TotalAmt
Program Services$8,377ProgramServicesAmt
Management And General$21,899ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,736TotalAmt
Program Services$8,398ProgramServicesAmt
Management And General$3,338ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
TEXT/MATERIALS EXPENSE$96,040$96,040
TESTING/CERTIFICATION FEE$41,198$41,198
MISC EXPENSES$11,957$455$11,502
INSTRUCTIONAL EQUIPMENT$11,751$11,751

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,283,735TotalAmt
Program Services$967,098ProgramServicesAmt
Management And General$316,637ManagementAndGeneralAmt
Fundraising$0FundraisingAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XYes (X)InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$200BOYAmt
EOY$200EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$320,787BOYAmt
EOY$163,777EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$8,389BOYAmt
EOY$72,055EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$278,949LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$110,386LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$198,839BOYAmt
EOY$168,563EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$334,068BOYAmt
EOY$294,196EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$862,283BOYAmt
EOY$698,791EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$45,170BOYAmt
EOY$21,800EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$45,170BOYAmt
EOY$21,800EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$817,113BOYAmt
EOY$676,991EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$817,113BOYAmt
EOY$676,991EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$862,283BOYAmt
EOY$698,791EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$163,092ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$22,970NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$278,949InvestmentCostOrOtherBasisAmt
Depreciation$110,386DepreciationAmt
Book Value$168,563BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$168,563TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescASSETS HELD AT COMMUNITY FOUNDATIONDesc
Book Value$294,196BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$294,196TotalBookValueOtherAssetsAmt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdfalseGovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE E, LINE 3FormAndLineReferenceDesc
ExplanationPRINTED ON ALL CLASS SCHEDULES MAILED TO THE PUBLIC. FREEDOM ACADEMY, INC. ADMITS STUDENTS OF ANY SEX, RACE, COLOR, NATIONAL AND ETHNIC ORIGIN OR DISABILITY TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO STUDENTS. IT DOES NOT DESCRIMINATE ON THE BASIS OF SEX, RACE, COLOR, NATIONAL AND ETHNIC ORIGINS OR DISABILITIES IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES, ADMISSIONS POLICIES, OR OTHER FREEDOM ACADEMY ADMINISTERED POLICIES OR PROGRAMS.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1STEUBEN COUNTY COMMUNITY FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11701 N WAYNE STREETAddressLine1Txt
CityANGOLACityNm
State AbbreviationINStateAbbreviationCd
ZIP46703ZIPCd
FieldValueIRS element (for citing)
Recipient EIN351857065RecipientEIN
IRC Section501C3IRCSectionDesc
Cash Grant$67,675CashGrantAmt
Valuation Method UsedFMVValuationMethodUsedDesc
Purpose Of GrantDESIGNATED FUNDPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
TUITION ASSISTANCE14$28,006CLASS FEESPAYS TUITION
TUTORING ASSISTANCE42$5,325TUTORINGPAYS TUTORING
TEEN TRADES ASSISTANCE9$30,930CLASS FEESPAYS TUITION

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE I, PAGE 1, PART I, LINE 2DIRECTLY PAYS CLASS TUITION
SCHEDULE I, PAGE 4, PART IVTUITION ASSISTANCE FOR CLASS ESTABLISHED FEES PART II - LINE 1 - ENDOWMENT FUNDS HELD AT STEUBEN COUNTY COMMUNITY FOUNDATION WERE MOVED TO A DESIGNATED FUND.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI- LINE 2 TOM LEEDY IS THE PRESIDENT FOR THE DEKKO FOUNDATION, INC. (TID 35-1528135). THE DEKKO FOUNDATION, INC., IS A MAJOR FUNDER OF THE FREEDOM ACADEMY, INC. (TID 35-1935362). THE FREEDOM ACADEMY, INC., WAS ESTABLISHED BY THE FOUNDER OF THE DEKKO FOUNDATION, INC., WHO WANTED TO EDUCATE ADULTS IN LOCAL COMMUNITIES TO MAKE THEM GREATER ASSETS TO THEIR EMPLOYERS AND PROMOTE ECONOMIC FREEDOM THROUGH EDUCATION. PART VI - LINE 2 - RELATED PARTY INFORMATION AMONG OFFICERS DEKKO FOUNDATION TREASURER
FORM 990, PAGE 6, PART VI, LINE 2DEKKO FOUNDATION SECRETARY
FORM 990, PAGE 6, PART VI, LINE 11BTHE PROCESS FREEDOM ACADEMY USES TO REVIEW FORM 990 ANNUALLY: 1. FORM 990 DOCUMENT IS COMPILED BY CONTROLLER AND DIRECTOR. 2. DIRECTOR PRESENTS COPY TO EACH GOVERNING BOARD MEMBER AT EITHER FEBRUARY OR APRIL BOARD MEETING (PRIOR TO FILING DATE OF MAY 15). 3. EACH BOARD MEMBER IS ABLE TO REVIEW AND COMMENT ON THE FORM'S CONTENT. A VOTE IS TAKEN TO APPROVE THE FORM 990 BEFORE FILING.
FORM 990, PAGE 6, PART VI, LINE 12CTHE CONFLICT OF INTEREST STATEMENT IS DISTRIBUTED AT THE FIRST MEETING OF THE BOARD OF DIRECTORS EACH FISCAL YEAR. ALL BOARD MEMBERS (INCLUDING TEENS ON THE BOARD) ARE REQUIRED TO DISCLOSE ANY INFORMATION THAT WOULD GIVE RISE TO CONFLICT. IN ADDITION, THE EXECUTIVE DIRECTOR AND ALL STAFF MEMBERS ARE REQUIRED TO DISCLOSE INFORMATION ON THE CONFLICT OF INTEREST FORM ANNUALLY. THESE FORMS ARE KEPT ON FILE IN THE DIRECTOR'S OFFICE WITH COPIES TO THE CONTROLLER FOR RECORD RETENTION. ANY MEMBER WITH A CONFLICT OF INTEREST IS NOT ALLOWED TO SPEAK ON BEHALF OF THE CONFLICT OR VOTE ON ANY ITEM INVOLVING THE CONFLICT.
FORM 990, PAGE 6, PART VI, LINE 15ACOMMITTEE DETERMINES WAGE RANGE AND SALARY PACKAGE. OARD OF DIRECTORS VOTE TO APPROVE WAGE AND BENEFITS PACKAGE.
FORM 990, PAGE 6, PART VI, LINE 15BTHE HIRING PROCESS FOR EXECUTIVE DIRECTOR (KEY EMPLOYEES) IS SUCH THAT: UPON RESIGNATION OR TERMINATION OF THE ORGANIZATIONS' EXECUTIVE DIRECTOR (KEY EMPLOYEES), THE BOARD OF DIRECTORS WOULD ASSIGN A COMMITTEE TO BEGIN THE HIRING PROCESS FOR A NEW EXECUTIVE DIRECTOR (KEY EMPLOYEES). THE PROCESS WOULD LOOK LIKE THIS: 1. FORM COMMITTEE 2. ADVERTISE, SEEK REFERRALS 3. INTERVIEWS CONDUCTED IN ONE ON ONE AND THEN GROUP SETTING FOR DIRECTOR POSITION. FOR STAFF, TEAM INTERVIEWS HAVE BEEN IMPLEMENTED. 4. COMMITTEE DETERMINES WAGE RANGE AND SALARY PACKAGE. 5. BOARD OF DIRECTORS VOTE TO APPROVE WAGE AND BENEFITS PACKAGE FOR NEW HIRE.
FORM 990, PAGE 6, PART VI, LINE 19COPIES ARE MADE AVAILABLE UPON REQUEST OF THE GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, FINANCIAL STATEMENTS, AND THE 990 TAX RETURN.
FORM 990, PART IX, LINE 11GCONTRACTED INSTRUCTORS 292,448 0 0
FORM 990, PART XENDOWMENT 294,196.00 TOTAL LINE 15 294,196.00

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY LEARNING CENTERBusinessNameLine1Txt
Business Name Line2FID 83-4223782BusinessNameLine2Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1401 E DIAMOND STAddressLine1Txt
CityKENDALLVILLECityNm
State AbbreviationINStateAbbreviationCd
ZIP46755ZIPCd
FieldValueIRS element (for citing)
EIN834223782EIN
Primary ActivitiesSUPPORTINGPrimaryActivitiesTxt
Legal Domicile StateINLegalDomicileStateCd
Exempt Code Section501C3ExemptCodeSectionTxt
Public Charity Status12APublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (true)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1COMMUNITY LEARNING CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeKTransactionTypeTxt
Involved$33,288InvolvedAmt
Method Of Amount DeterminationCASH TRANSACTIONMethodOfAmountDeterminationTxt

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