2024-05-14T15:17:03-04:00 2023-12-31 823544720 BUTLER CPA LLC 733 E NORTH ST KENDALLVILLE IN 46755 990 2023-01-01 351935362 FREEDOM ACADEMY INC FREE 2603470887 PO BOX 515 KENDALLVILLE IN 46755 MELISSA CARPENTER EXECUTIVE DIRECTOR 2603470887 2024-05-14 MELISSA CARPENTER 999009999 false CARLA B BUTLER P00097274 2603470475 2024-05-14 2023 2023-04-26 12:10:37Z MELISSA CARPENTER PO BOX 515 KENDALLVILLE IN 46755 1132376 false X WWW.FREEDOMACADEMY.NET X 1994 IN TO ENHANCE THE QUALITY OF LIFE FOR THOSE WHO ARE WILLING TO ENRICH THEIR EDUCATION. 5 5 11 0 2480 414341 677510 699599 14630 18436 0 694620 1132376 1293 22009 0 497517 562154 0 0 725251 701910 1224061 1286073 -529441 -153697 938812 801995 51586 43349 887226 758646 TO ENHANCE THE QUALITY OF LIFE FOR THOSE WHO ARE WILLING TO ENRICH THEIR EDUCATION. false false 978497 22009 699599 THE 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 - 75 TECHNICAL - 58 MAINTENANCE - 109 LEADERSHIP/MANAGEMENT - 327 SAFETY - 28 TUTORING - 246 978497 true true false false false false false false false false true false false true false false false false true false false false false false false false false false true false false false false false false false false false false false false false false true false false false true 51 0 true 11 true false false false false false false false false false false false false X 5 5 true false false false false false false true true false false true true true true true true true true false IN X FREEDOM ACADEMY INC 2603470887 743 EAST NORTH ST PO BOX 515 KENDALLVILLE IN 46755 X MELISSA CARPENTER EXECUTIVE DI 40.00 X 108706 0 18962 ERICA DEKKO PRESIDENT 2.00 X X 0 0 0 GARY GATMAN VICE PRESIDE 2.00 X X 0 0 0 BRENDA HANTZ BOARD MEMBER 2.00 X 0 0 0 THOMAS LEEDY BOARD MEMBER 2.00 X 0 0 0 TRACY TIPTON BOARD MEMBER 2.00 X 0 0 0 108706 18962 1 false false false 414341 414341 TUITION INCOME 611600 612058 612058 TEXT/MATERIALS INCOME 611600 53577 53577 TUTORING INCOME 611600 33964 33964 699599 15561 15561 2875 2875 2875 2875 1132376 699599 18436 X 22009 22009 434824 260894 173930 28549 16233 12316 64277 43058 21219 34504 20951 13553 4465 4465 14105 11284 2821 334204 334204 18255 18255 22241 15816 6425 17193 8723 8470 43063 29835 13228 24701 19761 4940 13163 10575 2588 284 284 12395 9022 3373 TEXT/MATERIALS EXPENSE 100080 100080 TESTING/CERTIFICATION FEE 32242 32242 LEASEHOLD IMPROVEMENTS 21899 21899 MISC EXPENSES 18065 18065 25555 25555 1286073 978497 307576 0 X 200 200 370195 157379 29136 102812 278949 49833 259392 229116 279889 312488 938812 801995 51586 43349 51586 43349 X 887226 758646 887226 758646 938812 801995 -153697 25117 X false false false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 278949 49833 229116 229116 ASSETS HELD AT COMMUNITY FOUNDATION 312488 312488 true true true true true true true false false false false false false false false false false true true TUITION ASSISTANCE 9 19863 CLASS FEES PAYS TUITION TUTORING ASSISTANCE 23 2146 TUTORING PAYS TUTORING SCHEDULE I, PAGE 1, PART I, LINE 2 DIRECTLY PAYS CLASS TUITION SCHEDULE I, PAGE 4, PART IV TUITION ASSISTANCE FOR CLASS ESTABLISHED FEES FORM 990, PART VI - LINE 2 ERICA DEKKO IS THE SECRETARY OF THE BOARD OF DIRECTORS 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 SECRETARY FORM 990, PAGE 6, PART VI, LINE 2 DEKKO FOUNDATION SECRETARY FORM 990, PAGE 6, PART VI, LINE 11B THE 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 12C THE 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 15A COMMITTEE DETERMINES WAGE RANGE AND SALARY PACKAGE. OARD OF DIRECTORS VOTE TO APPROVE WAGE AND BENEFITS PACKAGE. FORM 990, PAGE 6, PART VI, LINE 15B THE 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 19 COPIES 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 11G 334,204 0 0 FORM 990, PART X ENDOWMENT 312,488.00 TOTAL LINE 15 312,488.00 COMMUNITY LEARNING CENTER FID 83-4223782 401 E DIAMOND ST KENDALLVILLE IN 46755 SUPPORTING IN 501C3 12A N/A false false false false false false false false false false false true false false false false false false false false COMMUNITY LEARNING CENTER K 31207 CASH TRANSACTION