Civic Intelligence

Full Circle Elementary School Inc.

990 • Fiscal year 2024 • EIN 04-2747904

Jul 01, 2023 to Jun 30, 2024 • Filed on May 03, 2025

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

0.01x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

40th percentile

-0.6%

Higher net margin than 40% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

98th percentile

$100,528

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 28.2% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

56th percentile

4.7%

Faster asset growth than 56% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

14%

Faster revenue growth than 63% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$417,223

Up $18,661 (+4.7%) from 2023

Net Assets

Up

$414,912

Up $17,663 (+4.4%) from 2023

Liabilities

Up

$2,311

Up $998 (+76%) from 2023

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin40th percentile

Revenue

Up

$356,200

Up $43,535 (+14%) from 2023

Expenses

Up

$358,367

Up $92,795 (+35%) from 2023

Net Income

Down

-$2,167

Down $49,260 (-105%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth56th 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

2024

Assets$417,223
Liabilities$2,311
Net Assets$414,912
Open 2024 Filing

Operations Trend

Revenue Growth63rd 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

2024

Revenue$356,200
Expenses$358,367
Net Income-$2,167
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 3, 2025
Return Version
2023v6.0
Gross Receipts
$356,200
Mission and Program Overview

Mission

Elementary School

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$151,220$329,676▲ $178,456
Cash and Non-Interest-Bearing Accounts-$44,159-
Savings and Temporary Cash Investments$229,035$25,029▼ $204,006
Land, Buildings, and Equipment, Net$18,307$18,359▲ $52
Total Assets$398,562$417,223▲ $18,661
Liabilities
Other Liabilities$1,313$2,311▲ $998
Total Liabilities$1,313$2,311▲ $998
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$397,249$414,912▲ $17,663
Total Net Assets Fund Balance$397,249$414,912▲ $17,663
Total Liabilities and Net Assets / Fund Balance$398,562$417,223▲ $18,661

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$91,570$16,173$107,743
Equipment$-46,064$46,064-
Leasehold Improvements$-27,147$27,147-
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather L LeedsTreasurer &FT$97,600$2,928$100,528
John B FriendsPresientFT$95,600$2,868$98,468
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$325,703
Investment Income
$4,732
Other Revenue
$25,765
Change in Net Assets
$-2,167
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$291,506
Other Expenses$66,861
Total Fundraising Expense$1,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$260,046--$260,046
Occupancy$36,497--$36,497
Payroll Taxes$20,232--$20,232
Pension Plan Contributions$7,530--$7,530
Insurance$6,870--$6,870
Other Employee Benefits$3,698--$3,698
All Other Expenses$2,311$636-$2,947
Office Expenses$1,322-$1,539$2,861
Depreciation Depletion$2,714--$2,714
Other Expenses$2,320$1,686-$1,686
Fees for Services Accounting-$985-$985
Advertising$177--$177
Total Functional Expenses$353,521$3,307$1,539$358,367
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,947
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$2,311
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
2025-05-03
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
9

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

“Fmv adjustment investments 10,393”

Raw XML Appendix317 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/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum04136486468
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-03
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/PreparationDt02025-05-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD L HOLBROOK III
ReturnHeader/ReturnTs02025-05-09T10:41:49-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$417,223
Liabilities
$2,311
Net assets
$414,912
Revenue
$356,200
Expenses
$358,367
Net income
-$2,167
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