Civic Intelligence

Full Circle Elementary School Inc

EIN 04-2747904 • 501(c)3 • Bernardston, MA

Profile

Elementary School

21 Parmenter RoadBernardston, MA 01337

www.fullcircleschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

55th percentile

0.03x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

84th percentile

$92,102

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 23.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

74th percentile

18%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

56th percentile

11%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Up

$491,987

Up $74,764 (+18%) from 2024

Liabilities

Up

$10,200

Up $7,889 (+341%) from 2024

Net Assets

Up

$481,787

Up $66,875 (+16%) from 2024

Operations
Liabilities / Revenue55th percentileNet Margin67th percentile

Revenue

Up

$394,942

Up $38,742 (+11%) from 2024

Expenses

Down

$338,979

Down $19,388 (-5.4%) from 2024

Net Income

Up

$55,963

Up $58,130 (+2683%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth74th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $137,346Liabilities 2011: $67,662Net Assets 2011: $69,6842011Assets 2012: $190,043Liabilities 2012: $81,517Net Assets 2012: $108,5262012Assets 2013: $146,620Liabilities 2013: $69,100Net Assets 2013: $77,5202013Assets 2014: $121,935Liabilities 2014: $38,675Net Assets 2014: $83,2602014Assets 2015: $147,933Liabilities 2015: $57,476Net Assets 2015: $90,4572015Assets 2016: $140,126Liabilities 2016: $36,300Net Assets 2016: $103,8262016Assets 2017: $151,986Liabilities 2017: $23,325Net Assets 2017: $128,6612017Assets 2018: $160,473Liabilities 2018: $0Net Assets 2018: $160,4732018Assets 2019: $159,968Liabilities 2019: $0Net Assets 2019: $159,9682019Assets 2020: $210,722Liabilities 2020: $0Net Assets 2020: $210,7222020Assets 2021: $225,497Liabilities 2021: $0Net Assets 2021: $225,4972021Assets 2022: $361,247Liabilities 2022: $3,297Net Assets 2022: $357,9502022Assets 2023: $398,562Liabilities 2023: $1,313Net Assets 2023: $397,2492023Assets 2024: $417,223Liabilities 2024: $2,311Net Assets 2024: $414,9122024Assets 2025: $491,987Liabilities 2025: $10,200Net Assets 2025: $481,7872025

Highlighted filing

2025

Assets$491,987
Liabilities$10,200
Net Assets$481,787
Open 2025 Filing

Operations Trend

Revenue Growth56th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2011: $207,344Expenses 2011: $205,776Net Income 2011: $1,5682011Revenue 2012: $266,991Expenses 2012: $228,149Net Income 2012: $38,8422012Revenue 2013: $206,866Expenses 2013: $237,872Net Income 2013: -$31,0062013Revenue 2014: $223,445Expenses 2014: $217,705Net Income 2014: $5,7402014Revenue 2015: $161,602Expenses 2015: $154,405Net Income 2015: $7,1972015Revenue 2016: $99,969Expenses 2016: $86,600Net Income 2016: $13,3692016Revenue 2017: $184,424Expenses 2017: $159,589Net Income 2017: $24,8352017Revenue 2018: $177,695Expenses 2018: $145,883Net Income 2018: $31,8122018Revenue 2019: $171,744Expenses 2019: $172,249Net Income 2019: -$5052019Revenue 2020: $175,279Expenses 2020: $159,818Net Income 2020: $15,4612020Revenue 2021: $251,926Expenses 2021: $237,151Net Income 2021: $14,7752021Revenue 2022: $366,065Expenses 2022: $233,612Net Income 2022: $132,4532022Revenue 2023: $312,665Expenses 2023: $265,572Net Income 2023: $47,0932023Revenue 2024: $356,200Expenses 2024: $358,367Net Income 2024: -$2,1672024Revenue 2025: $394,942Expenses 2025: $338,979Net Income 2025: $55,9632025

Highlighted filing

2025

Revenue$394,942
Expenses$338,979
Net Income$55,963
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$491,987
Liabilities
$10,200
Net assets
$481,787
Revenue
$394,942
Expenses
$338,979
Net income
$55,963
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.92$0.10$4.82$3.95$3.39$0.56
2024Detailed filing. Detailed filing data is available for this year.$4.17$0.02$4.15$3.56$3.58$0.02
2023Detailed filing. Detailed filing data is available for this year.$3.99$0.01$3.97$3.13$2.66$0.47
2022Detailed filing. Detailed filing data is available for this year.$3.61$0.03$3.58$3.66$2.34$1.32
2021Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$2.52$2.37$0.15
2020Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.11$1.75$1.60$0.15
2019Summary only. Only limited summary data is available for this year.$1.60$0.00$1.60$1.72$1.72$0.01
2018Summary only. Only limited summary data is available for this year.$1.60$0.00$1.60$1.78$1.46$0.32
2017Summary only. Only limited summary data is available for this year.$1.52$0.23$1.29$1.84$1.60$0.25
2016Summary only. Only limited summary data is available for this year.$1.40$0.36$1.04$1.00$0.87$0.13
2015Summary only. Only limited summary data is available for this year.$1.48$0.57$0.90$1.62$1.54$0.07
2014Summary only. Only limited summary data is available for this year.$1.22$0.39$0.83$2.23$2.18$0.06
2013Summary only. Only limited summary data is available for this year.$1.47$0.69$0.78$2.07$2.38$0.31
2012Summary only. Only limited summary data is available for this year.$1.90$0.82$1.09$2.67$2.28$0.39
2011Summary only. Only limited summary data is available for this year.$1.37$0.68$0.70$2.07$2.06$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 15, 2025
Return Version
2024v5.0
Gross Receipts
$509,660
Mission and Program Overview

Mission

Elementary School

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$329,676$331,275▲ $1,599
Cash and Non-Interest-Bearing Accounts$44,159$116,927▲ $72,768
Savings and Temporary Cash Investments$25,029$25,058▲ $29
Land, Buildings, and Equipment, Net$18,359$15,927▼ $2,432
Accounts Receivable-$2,800-
Total Assets$417,223$491,987▲ $74,764
Liabilities
Other Liabilities$2,311$10,200▲ $7,889
Total Liabilities$2,311$10,200▲ $7,889
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$414,912$481,787▲ $66,875
Total Net Assets Fund Balance$414,912$481,787▲ $66,875
Total Liabilities and Net Assets / Fund Balance$417,223$491,987▲ $74,764

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,671$47,185$48,856
Leasehold Improvements$14,256$28,458$42,714
Other Land Buildings-$16,173$16,173
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Heather L LeedsTreasurer &FT$92,102$92,102
John B FriendsPresientFT$75,102$75,102
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$339,362
Investment Income
$11,531
Other Revenue
$44,049
Change in Net Assets
$55,963
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$253,374
Other Expenses$85,605
Total Fundraising Expense$2,497
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$167,204--$167,204
Other Salaries and Wages$61,989--$61,989
Occupancy$41,903--$41,903
Payroll Taxes$15,209--$15,209
Fees for Services Accounting$1,434$11,250-$12,684
Insurance$7,599--$7,599
Pension Plan Contributions$6,008--$6,008
Office Expenses$1,130-$2,497$3,627
Other Employee Benefits$2,964--$2,964
Depreciation Depletion$2,431--$2,431
Fees for Service Investment Mgmnt Fees-$1,813-$1,813
Other Expenses$1,048--$1,048
All Other Expenses$812$144-$956
Advertising$622--$622
Total Functional Expenses$323,275$13,207$2,497$338,979
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,678
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$27,678$27,678-$27,678
Total Events$27,678$27,678-$27,678
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Prepaid Tuition$8,350
Credit Cards Payable$1,850
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed by the board of directors before it is filed with the irs.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Full Circle Elementary School Inc
EIN
04-2747904
Phone
4136486468
Address
21 PARMENTER ROAD, BERNARDSTON, MA 01337

Signing Officer

Name
John B Friends
Title
Presient
Phone
4136486468
Signed
2025-10-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John B Friends
Formed
1981
Legal Domicile
Ma
Voting Board Members
2
Independent Board Members
0
Employees
8

Preparer

Firm
Baystate Tax Service
Address
377 MAIN STREET SUITE 2, GREENFIELD, MA 01301
Preparer
Richard L Holbrook Iii
Phone
4137735560
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Elementary school for grades k-6 serving approximately 20-30 students per year.”

Form 990, Part XI, Line 9

“Fmv adjustment investments 10,912”

Raw XML Appendix342 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt027678
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt027678
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt027678
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt027678
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt027678
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ELEMENTARY SCHOOL FOR GRADES K-6 SERVING APPROXIMATELY 20-30 STUDENTS PER YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FMV ADJUSTMENT INVESTMENTS 10,912
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0417223
IRS990/TotalAssetsEOYAmt0491987
IRS990/TotalAssetsGrp/BOYAmt0417223
IRS990/TotalAssetsGrp/EOYAmt0491987
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02497
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013207
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0323275
IRS990/TotalFunctionalExpensesGrp/TotalAmt0338979
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02311
IRS990/TotalLiabilitiesEOYAmt010200
IRS990/TotalLiabilitiesGrp/BOYAmt02311
IRS990/TotalLiabilitiesGrp/EOYAmt010200
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0414912
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0481787
IRS990/TotalOtherProgSrvcExpenseAmt0167204
IRS990/TotalProgramServiceExpensesAmt0323275
IRS990/TotalProgramServiceRevenueAmt0339362
IRS990/TotalReportableCompFromOrgAmt0167204
IRS990/TotalRevenueGrp/ExclusionAmt025953
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0341311
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0394942
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0417223
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0491987
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt014 WELLS STREET
IRS990/USAddress/CityNm0DEERFIELD
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001342
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.FULLCIRCLESCHOOL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN B FRIENDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04136486468
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FULL CIRCLE ELEMENTARY SCHOOL INC
ReturnHeader/Filer/BusinessNameControlTxt0FULL
ReturnHeader/Filer/EIN0042747904
ReturnHeader/Filer/PhoneNum04136486468
ReturnHeader/Filer/USAddress/AddressLine1Txt021 PARMENTER ROAD
ReturnHeader/Filer/USAddress/CityNm0BERNARDSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001337
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0814020132
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAYSTATE TAX SERVICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0377 MAIN STREET SUITE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001301
ReturnHeader/PreparerPersonGrp/PhoneNum04137735560
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD L HOLBROOK III
ReturnHeader/ReturnTs02025-10-27T12:06:23-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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