﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-08-20T13:03:15-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>383472399</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HOOLSEMA &amp; COMPANY LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5817 BALSAM DR</AddressLine1Txt>
        <CityNm>HUDSONVILLE</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>494261104</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>061643392</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FREEDOM EARLY LEARNING CENTER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FREE</BusinessNameControlTxt>
      <PhoneNum>6166693343</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2616 PORT SHELDON</AddressLine1Txt>
        <CityNm>JENISON</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49428</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHARLES GILFILLAN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6166693343</PhoneNum>
      <SignatureDt>2024-08-16</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>HILLEBRAND HOOLSEMA CPA</PreparerPersonNm>
      <PTIN>P00108582</PTIN>
      <PhoneNum>6164571040</PhoneNum>
      <PreparationDt>2024-08-16</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>CHARLES GILFILLAN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2616 PORT SHELDON ST</AddressLine1Txt>
        <CityNm>JENISON</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>49428</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1172637</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.FREEDOMEARLYLEARNINGCENTER.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2002</FormationYr>
      <LegalDomicileStateCd>MI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROVIDE LEARNING PROGRAMS AND DAY-CARE FOR PRE-SCHOOL CHILDREN</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>2</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>2</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>62</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>166563</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1248368</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1172549</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>129</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>88</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1415060</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1172637</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>5000</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>5000</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1024587</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>954489</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>338663</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>361768</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1368250</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1321257</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>46810</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-148620</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1576215</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1416483</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>581780</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>570668</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>994435</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>845815</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO PROVIDE LEARNING PROGRAMS AND DAY-CARE FOR PRE-SCHOOL CHILDREN</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1201308</ExpenseAmt>
      <GrantAmt>5000</GrantAmt>
      <RevenueAmt>1172549</RevenueAmt>
      <Desc>EARLY LEARNING AND DAY-CARE SERVICES</Desc>
      <TotalProgramServiceExpensesAmt>1201308</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>62</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>2</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>2</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>CHARLES GILFILLAN</PersonNm>
        <PhoneNum>6166693343</PhoneNum>
        <USAddress>
          <AddressLine1Txt>2616 PORT SHELDON ST</AddressLine1Txt>
          <CityNm>JENISON</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>49428</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHARLES GILFILLAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>30.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>43000</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JILL SNYDER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SAMANTHA WALCOTT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>50862</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>93862</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ProgramServiceRevenueGrp>
        <Desc>TUITION</Desc>
        <TotalRevenueColumnAmt>1172549</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1172549</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1172549</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>88</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>88</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1172637</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1172637</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>5000</TotalAmt>
        <ProgramServicesAmt>5000</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>854327</TotalAmt>
        <ProgramServicesAmt>760351</ProgramServicesAmt>
        <ManagementAndGeneralAmt>93976</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>31184</TotalAmt>
        <ProgramServicesAmt>29713</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1471</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>68978</TotalAmt>
        <ProgramServicesAmt>62080</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6898</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>7817</TotalAmt>
        <ProgramServicesAmt>7035</ProgramServicesAmt>
        <ManagementAndGeneralAmt>782</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>4093</TotalAmt>
        <ProgramServicesAmt>3684</ProgramServicesAmt>
        <ManagementAndGeneralAmt>409</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>835</TotalAmt>
        <ProgramServicesAmt>835</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>8053</TotalAmt>
        <ProgramServicesAmt>5296</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2757</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>20414</TotalAmt>
        <ProgramServicesAmt>18373</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2041</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>1174</TotalAmt>
        <ProgramServicesAmt>1174</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>1876</TotalAmt>
        <ProgramServicesAmt>1786</ProgramServicesAmt>
        <ManagementAndGeneralAmt>90</ManagementAndGeneralAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>42677</TotalAmt>
        <ProgramServicesAmt>40543</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2134</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>49126</TotalAmt>
        <ProgramServicesAmt>46670</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2456</ManagementAndGeneralAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>12683</TotalAmt>
        <ProgramServicesAmt>12049</ProgramServicesAmt>
        <ManagementAndGeneralAmt>634</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>FOOD</Desc>
        <TotalAmt>108294</TotalAmt>
        <ProgramServicesAmt>108294</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EDUCATIONAL SUPPLIES</Desc>
        <TotalAmt>39553</TotalAmt>
        <ProgramServicesAmt>39553</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES</Desc>
        <TotalAmt>26123</TotalAmt>
        <ProgramServicesAmt>24817</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1306</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LANDSCAPE MAINTENANCE</Desc>
        <TotalAmt>9528</TotalAmt>
        <ProgramServicesAmt>9052</ProgramServicesAmt>
        <ManagementAndGeneralAmt>476</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>29522</TotalAmt>
        <ProgramServicesAmt>25003</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4519</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1321257</TotalAmt>
        <ProgramServicesAmt>1201308</ProgramServicesAmt>
        <ManagementAndGeneralAmt>119949</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>413791</BOYAmt>
        <EOYAmt>207112</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>1972</BOYAmt>
        <EOYAmt>1972</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>2062</BOYAmt>
        <EOYAmt>4521</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1490471</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>287593</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1158390</BOYAmt>
        <EOYAmt>1202878</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>1576215</BOYAmt>
        <EOYAmt>1416483</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>20130</BOYAmt>
        <EOYAmt>21818</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>561650</BOYAmt>
        <EOYAmt>548850</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>581780</BOYAmt>
        <EOYAmt>570668</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>994435</BOYAmt>
        <EOYAmt>845815</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>994435</BOYAmt>
        <EOYAmt>845815</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1576215</BOYAmt>
        <EOYAmt>1416483</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-148620</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus3YearsAmt>91146</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>460506</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>166563</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>718215</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>838519</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1099290</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1342742</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1248368</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1172549</CurrentTaxYearAmt>
        <TotalAmt>5701468</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>838519</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1190436</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1803248</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1414931</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1172549</CurrentTaxYearAmt>
        <TotalAmt>6419683</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>6419683</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>36</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>129</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>88</CurrentTaxYearAmt>
        <TotalAmt>312</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>36</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>129</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>88</CurrentTaxYearAmt>
        <TotalAmt>312</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>838555</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1190437</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1803306</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1415060</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1172637</CurrentTaxYearAmt>
        <TotalAmt>6419995</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>120750</OtherCostOrOtherBasisAmt>
        <BookValueAmt>120750</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>684312</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>116245</DepreciationAmt>
        <BookValueAmt>568067</BookValueAmt>
      </BuildingsGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>463694</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>59868</DepreciationAmt>
        <BookValueAmt>403826</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>221715</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>111480</DepreciationAmt>
        <BookValueAmt>110235</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>1202878</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S PROCESS TO REVIEW THE 990 IS TO HAVE THE PRESIDENT AND SECRETARY REVIEW THE FORM 990 BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>AT NO TIME SHOULD EMPLOYEES LEAVE FELC WITH THE INTENTION OF OPENING THEIR OWN DAYCARE WITHIN A FIFTEEN MILE RADIUS OF FELC. THE ORGANIZATION USUALLY KNOWS THE REASON FOR AN EMPLOYEE LEAVING AND WOULD ADDRESS ANY CONCERNS IT HAS AT THE TIME OF TERMINATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICIAL COMPENSATION OF OFFICERS/KEY EMPLOYEES IS APPROVED BY THE BOARD IN BOARD MEETING SESSION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICIAL COMPENSATION OF OFFICERS/KEY EMPLOYEES IS APPROVED BY THE BOARD IN AN ANNUAL COMPENSATION REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>