Civic Intelligence

North Side School

EIN 11-2396685 • 501(c)3 • Whitestone, NY

Profile

The school fosters self-esteem and builds confidence based on self-respect for all others. We have created a loving, trustful, and respectful environment, which enables children to love, trust and respect their parents, teachers, each other, and espcially themselves. We believe in the value of human diversity and the fair treatment of all people and the earth. Students and their families feel comfortable and welcome at all times. We view the parents as partners in the education of their children and integrate them into our community, as well as integrating into our community and becoming part of it.

16-50 Utopia PkwyWhitestone, NY 11357

www.northside123.org

Siviq Scores

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

Liabilities / Assets

29th percentile

0.03x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

17th percentile

0.01x

Higher debt load relative to revenue than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

61st percentile

10%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

65th percentile

11%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

33%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,359,071

Up $319,624 (+11%) from 2023

Liabilities

Down

$90,613

Down $299,569 (-77%) from 2023

Net Assets

Up

$3,268,458

Up $619,193 (+23%) from 2023

Revenue

Up

$6,146,788

Up $1,526,482 (+33%) from 2023

Expenses

Up

$5,527,395

Up $1,532,258 (+38%) from 2023

Net Income

Down

$619,393

Down $5,776 (-0.9%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $17,934Liabilities 2011: $6,391Net Assets 2011: $11,5432011Assets 2012: $58,237Liabilities 2012: $18,319Net Assets 2012: $39,9182012Assets 2013: $77,158Liabilities 2013: $21,917Net Assets 2013: $55,2412013Assets 2014: $147,979Liabilities 2014: $110,269Net Assets 2014: $37,7102014Assets 2015: $186,765Liabilities 2015: $54,833Net Assets 2015: $131,9322015Assets 2016: $184,597Liabilities 2016: $182,285Net Assets 2016: $2,3122016Assets 2017: $219,023Liabilities 2017: $184,257Net Assets 2017: $34,7662017Assets 2018: $277,491Liabilities 2018: $179,963Net Assets 2018: $97,5282018Assets 2019: $329,590Liabilities 2019: $64,024Net Assets 2019: $265,5662019Assets 2020: $484,002Liabilities 2020: $374,362Net Assets 2020: $109,6402020Assets 2021: $982,843Liabilities 2021: $249,872Net Assets 2021: $732,9712021Assets 2022: $2,228,360Liabilities 2022: $204,263Net Assets 2022: $2,024,0972022Assets 2023: $3,039,447Liabilities 2023: $390,182Net Assets 2023: $2,649,2652023Assets 2024: $3,359,071Liabilities 2024: $90,613Net Assets 2024: $3,268,4582024

Highlighted filing

2024

Assets$3,359,071
Liabilities$90,613
Net Assets$3,268,458

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $395,896Expenses 2011: $368,919Net Income 2011: $26,9772011Revenue 2012: $346,991Expenses 2012: $318,618Net Income 2012: $28,3732012Revenue 2013: $458,004Expenses 2013: $442,681Net Income 2013: $15,3232013Revenue 2014: $888,642Expenses 2014: $886,750Net Income 2014: $1,8922014Revenue 2015: $2,510,082Expenses 2015: $2,415,861Net Income 2015: $94,2212015Revenue 2016: $2,831,574Expenses 2016: $2,961,194Net Income 2016: -$129,6202016Revenue 2017: $3,019,774Expenses 2017: $2,987,320Net Income 2017: $32,4542017Revenue 2018: $2,288,100Expenses 2018: $2,225,338Net Income 2018: $62,7622018Revenue 2019: $2,461,400Expenses 2019: $2,293,362Net Income 2019: $168,0382019Revenue 2020: $2,252,293Expenses 2020: $2,408,219Net Income 2020: -$155,9262020Revenue 2021: $2,557,526Expenses 2021: $1,934,195Net Income 2021: $623,3312021Revenue 2022: $4,501,945Expenses 2022: $3,210,819Net Income 2022: $1,291,1262022Revenue 2023: $4,620,306Expenses 2023: $3,995,137Net Income 2023: $625,1692023Revenue 2024: $6,146,788Expenses 2024: $5,527,395Net Income 2024: $619,3932024

Highlighted filing

2024

Revenue$6,146,788
Expenses$5,527,395
Net Income$619,393

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.36$0.09$3.27$6.15$5.53$0.62
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.39$2.65$4.62$4.00$0.63
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.23$0.20$2.02$4.50$3.21$1.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.25$0.73$2.56$1.93$0.62
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.37$0.11$2.25$2.41$0.16
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.06$0.27$2.46$2.29$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.18$0.10$2.29$2.23$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.18$0.03$3.02$2.99$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.18$0.00$2.83$2.96$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.05$0.13$2.51$2.42$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.11$0.04$0.89$0.89$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.02$0.06$0.46$0.44$0.02
2012Summary only. Only limited summary data is available for this year.$0.06$0.02$0.04$0.35$0.32$0.03
2011Summary only. Only limited summary data is available for this year.$0.02$0.01$0.01$0.40$0.37$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 7, 2024
Return Version
2023v5.1
Gross Receipts
$6,146,788
Mission and Program Overview

Mission

The school fosters self-esteem and builds confidence based on self-respect for all others. We have created a loving, trustful, and respectful environment, which enables children to love, trust and respect their parents, teachers, each other, and espcially themselves. We believe in the value of human diversity and the fair treatment of all people and the earth. Students and their families feel comfortable and welcome at all times. We view the parents as partners in the education of their children and integrate them into our community, as well as integrating into our community and becoming part of it.

Circle academy is dedicated to fostering a secure and supportive environment for its students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,464,402$1,398,274▼ $66,128
Land, Buildings, and Equipment, Net$273,949$841,594▲ $567,645
Accounts Receivable$675,415$679,477▲ $4,062
Prepaid Expenses and Deferred Charges$611,438$425,483▼ $185,955
Total Assets$3,039,447$3,359,071▲ $319,624
Other Assets Total$14,243$14,243→ $0
Liabilities
Accounts Payable and Accrued Expenses$390,182$90,613▼ $299,569
Total Liabilities$390,182$90,613▼ $299,569
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,649,265$3,268,458▲ $619,193
Total Net Assets Fund Balance$2,649,265$3,268,458▲ $619,193
Total Liabilities and Net Assets / Fund Balance$3,039,447$3,359,071▲ $319,624

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$835,485$160,205$995,690
Equipment$6,109$27,335$33,444
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David EsfhaniExecutive DirectorFT$252,503$252,503
Natasha GanjianSecretaryFT$106,691$106,691

Board Members and Trustees

NameTitle
Kelly a PortnoyChairman of the Board
Bonnie HonyaBoard Member
Erica DuenasBoard Member
Phyllis JordanBoard Member
Richard BernsteinSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Good Apple Achievement LLCConsultant97-77 QUEENS BLVD 6TH FL, Rego Park, NY 11374$101,779
Revenue and Support

Revenue Composition

Contributions and Grants
$248,383
Program Service Revenue
$5,820,320
Investment Income
$78,085
Other Revenue
$0
Change in Net Assets
$619,393

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,146,788
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,146,788
Total Revenue per Form 990
$6,146,788
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,444,599
Other Expenses$2,082,796
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,522,618$106,225-$2,628,843
Occupancy$824,941$52,656-$877,597
Current Officers, Directors, Trustees, and Key Employees-$304,506-$304,506
Payroll Taxes$223,675$36,412-$260,087
Pension Plan Contributions$172,000$28,000-$200,000
Insurance-$122,303-$122,303
Other Expenses$121,651$7,277-$121,651
All Other Expenses$94,606$15,706-$110,312
Depreciation Depletion$75,676$4,830-$80,506
Fees for Services Accounting-$52,627-$52,627
Other Employee Benefits$44,000$7,163-$51,163
Office Expenses-$47,466-$47,466
Fees for Services Other-$34,873-$34,873
Interest-$5,226-$5,226
Advertising-$3,329-$3,329
Fees for Services Management-$875-$875
Travel-$250-$250
Total Functional Expenses$4,684,150$843,245$0$5,527,395

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,527,595
Expenses per Audited Statements$5,527,395
Total Expenses per Form 990$5,527,395
Expenses Not Reported on Form 990$200
Expenses Not Reported on Financial Statements$0
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
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by management and the board of trustees for approval. If changes are required, the school will then forward the return to the accounting firm for appropriate corrections and a final version will be distributed to all board members prior to the irs submission.

Form 990, Part VI, Section B, Line 12C

The institution disseminates its conflict of interest policy to all members of the board of directors and executive officers in the course of their standard meeting procedures. It is incumbent upon officers, directors, and principal employees to promptly disclose any actual or potential conflicts of interest in accordance with said policy. This disclosure shall take place as soon as the party has knowledge of circumstances that may be perceived as a conflict, to ensure adherence to legal and ethical standards governing the institution's operations.

Form 990, Part VI, Section B, Line 15

In establishing remuneration for officers, directors, and key personnel, the board systematically relies upon objectively comparable compensation data.

Form 990, Part VI, Section C, Line 18

The organizational bylaws, conflict of interest policy, and financial disclosures are accessible to the public and may be obtained upon formal request, in accordance with transparency and disclosure requirements.

Form 990, Part VI, Section C, Line 19

The foundational governing instruments, policy delineating conflicts of interest, and fiscal reports shall be made available for public inspection upon properly submitted request.

Filing and Contact Details

Filer

Filer Name
Circle Academy
EIN
11-2396685
Phone
7182295050
Address
16-50 UTOPIA PKWY, WHITESTONE, NY 11357

Signing Officer

Name
David Esfhani
Title
Executive Director
Phone
7182295050
Signed
2024-11-07

Organization Details

Principal Officer
David Esfhani
Formed
1978
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
86
Volunteers
0

Preparer

Firm
Winnie Ng CPA
Address
1174 78TH STREET, BROOKLYN, NY 11228
Preparer
Winnie Ng CPA
Phone
7188710053
Supplemental Narrative

Additional Explanations

Form 990, Part III - Additional Information

Circle academy has effectively concentrated on educational services ranging from early childhood through 8th grade, featuring specialized learning approaches such as montessori philosophies and stem education. It also offers special education, partnering with top-tier educational organizations that are experts in diverse, specialized learning methods for students.

Form 990, Part III, Line 4A - Program Service Accomplishments

For the 2023-2024 school year, circle academy served 513 students. The school implemented several practices that helped to maintain instructional coherence by doing the following: 1. Circle academy placed a high value on establishing a warm and supportive educational setting, one where nurturing love, trust, and respect is paramount for everyone, especially encouraging students to harbor these feelings for their peers, educuators, families and themselves. 2. At circle academy, diversity was more than a concept; it was a practice of ensuring equal respect and consideration for all people and conscientious stewardship of the environment. 3. The school as proactive in involving parents, believing firmly in power of their involvement to enrich the educational experiences of their children. 4. Commitment to the professional growth of its staff was evident at circle academy, with targeted training in the domains of childhood development amd early childhood educational methodologies. 5. The academy maintained a dedication to the continual professional development of eduators, keeping them abreast of the latest preschool curricular standards and the new york state common core. 6. Circle academy's hollistic approach to education was designed to promote the physical, social, emotional, and intellectual advancement of its students, with each day bringing activities crafted to develop these critical areas. 7. A significant focus at circle academy was to strengthen its special education services, achieved through strategic alliances with respected educational bodies that cater to diverse learnng needs, benefiting students and parents alike through shared resources and collaborative service delivery.

FORM 990, PART XI, LINE 9:

PENALTIES -200.

Form 990, Part XII, Line 2C

The educational institution has maintained continuity in the composition of the committees entrusted with the oversight of auditing, review, or compilation of its financial statements, as well as in the appointment of an independent accounting entity.

Financial Statement Notes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

PENALTIES 200.

Raw XML AppendixShowing 400 of 435 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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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0841594
IRS990/LandBldgEquipCostOrOtherBssAmt01029134
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CIRCLE ACADEMY IS COMMITTED TO THE PRINCIPLES OF HUMAN DIVERSITY AND EQUITABLE TREATMENT FOR EVERYONE. WE ENSURE THAT STUDENTS AND THEIR FAMILIES CONSISTENTLY FEEL AT EASE AND VALUED WITHIN OUR COMMUNITY. RECOGNIZING PARENTS AS COLLABORATIVE PARTNERS IN THEIR CHILDREN'S EDUCATION, WE ACTIVELY INCORPORATE THEM INTO OUR SCHOOL'S COMMUNITY AND ALSO ENGAGE OUR SCHOOL COMMUNITY WITH THE SURROUNDING NEIGHBORHOOD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02649265
IRS990/NetAssetsOrFundBalancesEOYAmt03268458
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02649265
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03268458
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt052656
IRS990/OccupancyGrp/ProgramServicesAmt0824941
IRS990/OccupancyGrp/TotalAmt0877597
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt047466
IRS990/OfficeExpensesGrp/TotalAmt047466
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt014243
IRS990/OtherAssetsTotalGrp/EOYAmt014243
IRS990/OtherChangesInNetAssetsAmt0-200
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07163
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt044000
IRS990/OtherEmployeeBenefitsGrp/TotalAmt051163
IRS990/OtherExpensesGrp/Desc0STUDENT MEALS & ACTIVIT
IRS990/OtherExpensesGrp/Desc1REPAIR & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2INDEPENDENT CONSULTANT
IRS990/OtherExpensesGrp/Desc3CLASSROOM SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt013521
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17277
IRS990/OtherExpensesGrp/ProgramServicesAmt0245434
IRS990/OtherExpensesGrp/ProgramServicesAmt1211826
IRS990/OtherExpensesGrp/ProgramServicesAmt2147723
IRS990/OtherExpensesGrp/ProgramServicesAmt3121651
IRS990/OtherExpensesGrp/TotalAmt0245434
IRS990/OtherExpensesGrp/TotalAmt1225347
IRS990/OtherExpensesGrp/TotalAmt2155000
IRS990/OtherExpensesGrp/TotalAmt3121651
IRS990/OtherOrganizationDsc0501(C)(3)
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0106225
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02522618
IRS990/OtherSalariesAndWagesGrp/TotalAmt02628843
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt036412
IRS990/PayrollTaxesGrp/ProgramServicesAmt0223675
IRS990/PayrollTaxesGrp/TotalAmt0260087
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt028000
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0172000
IRS990/PensionPlanContributionsGrp/TotalAmt0200000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0611438
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0425483
IRS990/PrincipalOfficerNm0DAVID ESFHANI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/Desc0UNIVERSAL PRE-KINDERGA
IRS990/ProgramServiceRevenueGrp/Desc1COLLABORATIVE PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc2PRIVATE PAID TUITION
IRS990/ProgramServiceRevenueGrp/Desc3ADMINISTRATION FOR CHI
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05071776
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1519400
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2185659
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt343485
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05071776
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1519400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2185659
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt343485
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0205612
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06283
IRS990/PYOtherExpensesAmt01571510
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt04408411
IRS990/PYRevenuesLessExpensesAmt0625169
IRS990/PYSalariesCompEmpBnftPaidAmt02423627
IRS990/PYTotalExpensesAmt03995137
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04620306
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0619393
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05300920
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt06109
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027335
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033444
IRS990ScheduleD/ExpensesNotReportedAmt0200
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05527395
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0835485
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0160205
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0995690
IRS990ScheduleD/OtherExpensesIncludedAmt0200
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06146788
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PENALTIES 200.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0841594
IRS990ScheduleD/TotalExpensesPerForm990Amt05527395
IRS990ScheduleD/TotalRevenuePerForm990Amt06146788
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06146788
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05527595
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0252503
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVID ESFHANI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0252503
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CIRCLE ACADEMY HAS EFFECTIVELY CONCENTRATED ON EDUCATIONAL SERVICES RANGING FROM EARLY CHILDHOOD THROUGH 8TH GRADE, FEATURING SPECIALIZED LEARNING APPROACHES SUCH AS MONTESSORI PHILOSOPHIES AND STEM EDUCATION. IT ALSO OFFERS SPECIAL EDUCATION, PARTNERING WITH TOP-TIER EDUCATIONAL ORGANIZATIONS THAT ARE EXPERTS IN DIVERSE, SPECIALIZED LEARNING METHODS FOR STUDENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOR THE 2023-2024 SCHOOL YEAR, CIRCLE ACADEMY SERVED 513 STUDENTS. THE SCHOOL IMPLEMENTED SEVERAL PRACTICES THAT HELPED TO MAINTAIN INSTRUCTIONAL COHERENCE BY DOING THE FOLLOWING: 1. CIRCLE ACADEMY PLACED A HIGH VALUE ON ESTABLISHING A WARM AND SUPPORTIVE EDUCATIONAL SETTING, ONE WHERE NURTURING LOVE, TRUST, AND RESPECT IS PARAMOUNT FOR EVERYONE, ESPECIALLY ENCOURAGING STUDENTS TO HARBOR THESE FEELINGS FOR THEIR PEERS, EDUCUATORS, FAMILIES AND THEMSELVES. 2. AT CIRCLE ACADEMY, DIVERSITY WAS MORE THAN A CONCEPT; IT WAS A PRACTICE OF ENSURING EQUAL RESPECT AND CONSIDERATION FOR ALL PEOPLE AND CONSCIENTIOUS STEWARDSHIP OF THE ENVIRONMENT. 3. THE SCHOOL AS PROACTIVE IN INVOLVING PARENTS, BELIEVING FIRMLY IN POWER OF THEIR INVOLVEMENT TO ENRICH THE EDUCATIONAL EXPERIENCES OF THEIR CHILDREN. 4. COMMITMENT TO THE PROFESSIONAL GROWTH OF ITS STAFF WAS EVIDENT AT CIRCLE ACADEMY, WITH TARGETED TRAINING IN THE DOMAINS OF CHILDHOOD DEVELOPMENT AMD EARLY CHILDHOOD EDUCATIONAL METHODOLOGIES. 5. THE ACADEMY MAINTAINED A DEDICATION TO THE CONTINUAL PROFESSIONAL DEVELOPMENT OF EDUATORS, KEEPING THEM ABREAST OF THE LATEST PRESCHOOL CURRICULAR STANDARDS AND THE NEW YORK STATE COMMON CORE. 6. CIRCLE ACADEMY'S HOLLISTIC APPROACH TO EDUCATION WAS DESIGNED TO PROMOTE THE PHYSICAL, SOCIAL, EMOTIONAL, AND INTELLECTUAL ADVANCEMENT OF ITS STUDENTS, WITH EACH DAY BRINGING ACTIVITIES CRAFTED TO DEVELOP THESE CRITICAL AREAS. 7. A SIGNIFICANT FOCUS AT CIRCLE ACADEMY WAS TO STRENGTHEN ITS SPECIAL EDUCATION SERVICES, ACHIEVED THROUGH STRATEGIC ALLIANCES WITH RESPECTED EDUCATIONAL BODIES THAT CATER TO DIVERSE LEARNNG NEEDS, BENEFITING STUDENTS AND PARENTS ALIKE THROUGH SHARED RESOURCES AND COLLABORATIVE SERVICE DELIVERY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE BOARD OF TRUSTEES FOR APPROVAL. IF CHANGES ARE REQUIRED, THE SCHOOL WILL THEN FORWARD THE RETURN TO THE ACCOUNTING FIRM FOR APPROPRIATE CORRECTIONS AND A FINAL VERSION WILL BE DISTRIBUTED TO ALL BOARD MEMBERS PRIOR TO THE IRS SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE INSTITUTION DISSEMINATES ITS CONFLICT OF INTEREST POLICY TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND EXECUTIVE OFFICERS IN THE COURSE OF THEIR STANDARD MEETING PROCEDURES. IT IS INCUMBENT UPON OFFICERS, DIRECTORS, AND PRINCIPAL EMPLOYEES TO PROMPTLY DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST IN ACCORDANCE WITH SAID POLICY. THIS DISCLOSURE SHALL TAKE PLACE AS SOON AS THE PARTY HAS KNOWLEDGE OF CIRCUMSTANCES THAT MAY BE PERCEIVED AS A CONFLICT, TO ENSURE ADHERENCE TO LEGAL AND ETHICAL STANDARDS GOVERNING THE INSTITUTION'S OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IN ESTABLISHING REMUNERATION FOR OFFICERS, DIRECTORS, AND KEY PERSONNEL, THE BOARD SYSTEMATICALLY RELIES UPON OBJECTIVELY COMPARABLE COMPENSATION DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATIONAL BYLAWS, CONFLICT OF INTEREST POLICY, AND FINANCIAL DISCLOSURES ARE ACCESSIBLE TO THE PUBLIC AND MAY BE OBTAINED UPON FORMAL REQUEST, IN ACCORDANCE WITH TRANSPARENCY AND DISCLOSURE REQUIREMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE FOUNDATIONAL GOVERNING INSTRUMENTS, POLICY DELINEATING CONFLICTS OF INTEREST, AND FISCAL REPORTS SHALL BE MADE AVAILABLE FOR PUBLIC INSPECTION UPON PROPERLY SUBMITTED REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PENALTIES -200.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE EDUCATIONAL INSTITUTION HAS MAINTAINED CONTINUITY IN THE COMPOSITION OF THE COMMITTEES ENTRUSTED WITH THE OVERSIGHT OF AUDITING, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS, AS WELL AS IN THE APPOINTMENT OF AN INDEPENDENT ACCOUNTING ENTITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III - ADDITIONAL INFORMATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 4A - PROGRAM SERVICE ACCOMPLISHMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03039447
IRS990/TotalAssetsEOYAmt03359071
IRS990/TotalAssetsGrp/BOYAmt03039447
IRS990/TotalAssetsGrp/EOYAmt03359071
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0248383
IRS990/TotalEmployeeCnt086
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0843245
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04684150
IRS990/TotalFunctionalExpensesGrp/TotalAmt05527395
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0390182
IRS990/TotalLiabilitiesEOYAmt090613
IRS990/TotalLiabilitiesGrp/BOYAmt0390182
IRS990/TotalLiabilitiesGrp/EOYAmt090613
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02649265
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03268458
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt04684150
IRS990/TotalProgramServiceRevenueAmt05820320
IRS990/TotalReportableCompFromOrgAmt0359194
IRS990/TotalRevenueGrp/ExclusionAmt078085
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05820320
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06146788
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03039447
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03359071
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0250
IRS990/TravelGrp/TotalAmt0250
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt016-50 UTOPIA PKWY

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