Civic Intelligence

Full Circle Elementary School Inc.

990 • Fiscal year 2023 • EIN 04-2747904

Jul 01, 2022 to Jun 30, 2023 • Filed on May 17, 2024

Organization ProfileWWW.FULLCIRCLESCHOOL.ORG
21 Parmenter RoadBernardston, MA 01337

(413) 648-6468

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

63rd percentile

0.00x

Higher debt load relative to revenue than 63% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

68th percentile

15%

Higher net margin than 68% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

96th percentile

$72,950

Higher top officer pay than 96% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

64th percentile

10%

Faster asset growth than 64% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

29th percentile

-15%

Faster revenue growth than 29% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$398,562

Up $37,315 (+10%) from 2022

Net Assets

Up

$397,249

Up $39,299 (+11%) from 2022

Liabilities

Down

$1,313

Down $1,984 (-60%) from 2022

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin68th percentile

Revenue

Down

$312,665

Down $53,400 (-15%) from 2022

Expenses

Up

$265,572

Up $31,960 (+14%) from 2022

Net Income

Down

$47,093

Down $85,360 (-64%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2023

Assets$398,562
Liabilities$1,313
Net Assets$397,249
Open 2023 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$312,665
Expenses$265,572
Net Income$47,093
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 17, 2024
Return Version
2022v5.0
Gross Receipts
$312,665
Mission and Program Overview

Mission

Elementary School

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$342,940$229,035▼ $113,905
Investments in Publicly Traded Securities-$151,220-
Land, Buildings, and Equipment, Net$22,061$18,307▼ $3,754
Total Assets$365,001$398,562▲ $33,561
Liabilities
Accounts Payable and Accrued Expenses$3,297$1,313▼ $1,984
Total Liabilities$3,297$1,313▼ $1,984
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$361,704$397,249▲ $35,545
Total Net Assets Fund Balance$361,704$397,249▲ $35,545
Total Liabilities and Net Assets / Fund Balance$365,001$398,562▲ $33,561

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,543$43,314$48,857
Leasehold Improvements$12,764$24,100$36,864
Other Land Buildings-$16,173$16,173
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
John B FriendsPresientFT$72,950$72,950
Heather L LeedsTreasurer &FT$30,000$30,000
Revenue and Support

Revenue Composition

Contributions and Grants
$5,920
Program Service Revenue
$278,666
Investment Income
$2,664
Other Revenue
$25,415
All Other Contributions
$5,920
Change in Net Assets
$47,093
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$195,847
Other Expenses$69,725
Total Fundraising Expense$2,680
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$102,950--$102,950
Other Salaries and Wages$65,793--$65,793
Occupancy$40,045--$40,045
Payroll Taxes$24,255--$24,255
Insurance$4,736--$4,736
Depreciation Depletion$3,754--$3,754
All Other Expenses$2,471$1,158-$3,629
Other Employee Benefits$2,849--$2,849
Other Expenses$2,392-$2,680$2,392
Fees for Services Accounting-$975-$975
Office Expenses$762--$762
Advertising$530--$530
Total Functional Expenses$260,759$2,133$2,680$265,572
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
2024-05-17
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, Part XI, Line 9

“Prior period adjustment -11,548”

Raw XML Appendix308 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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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/PreparationDt02024-05-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD L HOLBROOK III
ReturnHeader/ReturnTs02024-05-24T09:50:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOHN B
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FRIENDS
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$398,562
Liabilities
$1,313
Net assets
$397,249
Revenue
$312,665
Expenses
$265,572
Net income
$47,093
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