Civic Intelligence

Circle Academy

990 • Fiscal year 2021 • EIN 11-2396685

Jul 01, 2020 to Jun 30, 2021 • Filed on Oct 28, 2021

16-50 Utopia PkwyWhitestone, NY 11357

(718) 229-5050

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.25x

Higher debt load relative to assets than 72% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

51st percentile

0.10x

Higher debt load relative to revenue than 51% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

68th percentile

24%

Higher net margin than 68% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

91st percentile

$203,305

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

93rd percentile

103%

Faster asset growth than 93% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

51st percentile

14%

Faster revenue growth than 51% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$982,843

Up $498,841 (+103%) from 2020

Net Assets

Up

$732,971

Up $623,331 (+569%) from 2020

Liabilities

Down

$249,872

Down $124,490 (-33%) from 2020

Revenue

Up

$2,557,526

Up $305,233 (+14%) from 2020

Expenses

Down

$1,934,195

Down $474,024 (-20%) from 2020

Net Income

Up

$623,331

Up $779,257 (+500%) from 2020

Historical Trend

Balance Sheet Trend

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

$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

2021

Assets$982,843
Liabilities$249,872
Net Assets$732,971

Operations Trend

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

2021

Revenue$2,557,526
Expenses$1,934,195
Net Income$623,331
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Oct 28, 2021
Return Version
2020v4.1
Gross Receipts
$2,557,526
Mission and Program Overview

Mission

the mission is to provide a warm caring and stimulating early childhood environment that is safe and nurturing

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$365,188$570,303▲ $205,115
Land, Buildings, and Equipment, Net$15,973$213,759▲ $197,786
Accounts Receivable$88,598$134,538▲ $45,940
Total Assets$484,002$982,843▲ $498,841
Other Assets Total$14,243$64,243▲ $50,000
Liabilities
Accounts Payable and Accrued Expenses$374,362$249,872▼ $124,490
Total Liabilities$374,362$249,872▼ $124,490
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$374,362$249,872▼ $124,490
Total Net Assets Fund Balance$109,640$732,971▲ $623,331
Total Liabilities and Net Assets / Fund Balance$484,002$982,843▲ $498,841

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$213,759-$15,973
Other Assets Org$50,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kelly a PortnoyChair Board Member
Arlene AnnunziataVice President
Irene KoubaAdministration Director
David EsfahaniExecutive Director Non Voting
Richard BernsteinSecretary
Natasha GanjianTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,953,419
Investment Income
$0
Other Revenue
$604,107
Change in Net Assets
$623,331

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,557,526
Total Revenue per Audited Statements
$2,557,526
Total Revenue per Form 990
$2,557,526
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,344,147
Other Expenses$590,048
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,018,951$28,244-$1,047,195
Occupancy$268,943$17,166-$286,109
Current Officers, Directors, Trustees, and Key Employees-$203,304-$203,304
Payroll Taxes$77,921$15,727-$93,648
Insurance-$58,499-$58,499
Other Expenses$41,567$4,110-$45,677
Office Expenses-$29,351-$29,351
Information Technology$22,683$1,165-$23,848
Fees for Services Accounting-$5,500-$5,500
Fees for Services Legal-$4,500-$4,500
Advertising$3,376--$3,376
Depreciation Depletion$2,214--$2,214
Travel$624--$624
Total Functional Expenses$1,563,403$370,792$0$1,934,195

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,934,195
Total Expenses per Audited Statements$1,934,195
Total Expenses per Form 990$1,934,195
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
No
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

Form 990 is reviewed by management and the board of trustees for approval if the changes are required by 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 school shares its conflict of interest policy with board members and officers as part of their regular meeting officers directors and keyemployees are expected to declare of at any point conflict of interest arises

Form 990, Part VI, Section B, Line 15A

Comparable data is used by the board when determining the compensation of the officers directors and key employees

Form 990, Part VI, Section C, Line 19

The governing documents conflict of the interest policy and all financial statements are available upon 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 Esfahani
Title
President
Signed
2021-10-28
Discuss with paid preparer
No

Organization Details

Principal Officer
David Esfhani
Formed
1978
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
34

Preparer

Firm
david suss cpa
Address
271 MADISON AVE, NEW YORK, NY 10016
Preparer
David Suss
Phone
9178635973
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

The mission of the circle academy is to provide a warm caring and stimulating early childhood environment that is safe and nurturing

Form 990, Part III, Line 1

Description of organization mission 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 becoming part of it

Form 990, Part III, Line 4A

For the year 2020 2021 school year ca served 153 students universal pre kindegarten private pre school and kindergarten. The school implemented several practices that helped to maintain instructional coherence by doing the following 1 ca focused on the school environmrnt in all effort to maintain a loving trustful and respectful environment that would enableour students to love trust and respect their parents teachers each other and especially themselves 2 ca focused on diversity in an effort to maintain the fair treatment of all people and the earth 3. Ca focused on the parent programs in an effort to make sure our parents are involved in the education of their children 4 ca provided professional development for the staff focusing on childhood development and early childhood education 5. Ca focused on the training and updating of the staff on thr standard preschool curriculum guidelines and the new york state common core project 6 ca worked to encourage and develop the students physically socially emotionally and intelectually through the daily emphasis on each of these develepmental skills

Form 990, Part XII, Line 2C

The school has not changed the committees that assume responsibilities for oversight of the audit review or compilation of its financial statement and selection of an independent accountant

Form 990, Part III, Section 2, Line 4A

Ca was successful in focusing on the after school day care service that specialize in various types of specialized learning for the studenta and parents needing education programs 8 ca was successful in focusing on the schools special education services via collaborations with high quality like education organizations that sbecialize in various types of specialized learning for students and parents needing education programs in the collaboration involves shared space equipment and service delivery

Raw XML AppendixShowing 400 of 415 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0374362
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0249872
IRS990/AccountsReceivableGrp/BOYAmt088598
IRS990/AccountsReceivableGrp/EOYAmt0134538
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0the mission is to provide a warm caring and stimulating early childhood environment that is safe and nurturing
IRS990/AdvertisingGrp/ProgramServicesAmt03376
IRS990/AdvertisingGrp/TotalAmt03376
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0david esfhani
IRS990/BooksInCareOfDetail/PhoneNum09178635973
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt016-50 utopia parkway
IRS990/BooksInCareOfDetail/USAddress/CityNm0whitestone
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd011357
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0365188
IRS990/CashNonInterestBearingGrp/EOYAmt0570303
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0203304
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0203304
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0590048
IRS990/CYOtherRevenueAmt0604107
IRS990/CYProgramServiceRevenueAmt01953419
IRS990/CYRevenuesLessExpensesAmt0623331
IRS990/CYSalariesCompEmpBnftPaidAmt01344147
IRS990/CYTotalExpensesAmt01934195
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02557526
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02214
IRS990/DepreciationDepletionGrp/TotalAmt02214
IRS990/Desc0income
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt034
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05500
IRS990/FeesForServicesAccountingGrp/TotalAmt05500
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt04500
IRS990/FeesForServicesLegalGrp/TotalAmt04500
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form720FiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8886TFiledInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4001.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5001.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID ESFAHANI
IRS990/Form990PartVIISectionAGrp/PersonNm1IRENE KOUBA
IRS990/Form990PartVIISectionAGrp/PersonNm2NATASHA GANJIAN
IRS990/Form990PartVIISectionAGrp/PersonNm3ARLENE ANNUNZIATA
IRS990/Form990PartVIISectionAGrp/PersonNm4RICHARD BERNSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm5KELLY A PORTNOY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0203305
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR NON VOTING
IRS990/Form990PartVIISectionAGrp/TitleTxt1ADMINISTRATION DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02557526
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01165
IRS990/InformationTechnologyGrp/ProgramServicesAmt022683
IRS990/InformationTechnologyGrp/TotalAmt023848
IRS990/InsuranceGrp/ManagementAndGeneralAmt058499
IRS990/InsuranceGrp/TotalAmt058499
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt015973
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0213759
IRS990/LandBldgEquipCostOrOtherBssAmt015973
IRS990/LegalDomicileStateCd0NY
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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 ESPECIALLY THEMSELVES.CONTINUED ON SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0109640
IRS990/NetAssetsOrFundBalancesEOYAmt0732971
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0374362
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0249872
IRS990/NondeductibleContributionsInd0false
IRS990/NondeductibleContriDisclInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt017166
IRS990/OccupancyGrp/ProgramServicesAmt0268943
IRS990/OccupancyGrp/TotalAmt0286109
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt029351
IRS990/OfficeExpensesGrp/TotalAmt029351
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt014243
IRS990/OtherAssetsTotalGrp/EOYAmt064243
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0STUDENT MEALS AND ACTIVITY
IRS990/OtherExpensesGrp/Desc1CLASSROOM SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03226
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14110
IRS990/OtherExpensesGrp/ProgramServicesAmt041495
IRS990/OtherExpensesGrp/ProgramServicesAmt135091
IRS990/OtherExpensesGrp/ProgramServicesAmt250538
IRS990/OtherExpensesGrp/ProgramServicesAmt341567
IRS990/OtherExpensesGrp/TotalAmt041495
IRS990/OtherExpensesGrp/TotalAmt135091
IRS990/OtherExpensesGrp/TotalAmt253764
IRS990/OtherExpensesGrp/TotalAmt345677
IRS990/OtherRevenueMiscGrp/BusinessCd0616000
IRS990/OtherRevenueMiscGrp/Desc0ppp loan sba
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0604107
IRS990/OtherRevenueTotalAmt0604107
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt028244
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01018951
IRS990/OtherSalariesAndWagesGrp/TotalAmt01047195
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015727
IRS990/PayrollTaxesGrp/ProgramServicesAmt077921
IRS990/PayrollTaxesGrp/TotalAmt093648
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DAVID ESFHANI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0616000
IRS990/ProgramServiceRevenueGrp/BusinessCd1616000
IRS990/ProgramServiceRevenueGrp/BusinessCd2616000
IRS990/ProgramServiceRevenueGrp/BusinessCd3531310
IRS990/ProgramServiceRevenueGrp/Desc0UNIVERSAL PRE KINDERGARTEN
IRS990/ProgramServiceRevenueGrp/Desc1ADMINISTRATION FOR CHILDRENS SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2PRIVATE PAID TUITION
IRS990/ProgramServiceRevenueGrp/Desc3COLLABORATIVE PROGRAM
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01320505
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt138778
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2106737
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3487399
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0924498
IRS990/PYProgramServiceRevenueAmt02252293
IRS990/PYRevenuesLessExpensesAmt0-155926
IRS990/PYSalariesCompEmpBnftPaidAmt01483721
IRS990/PYTotalExpensesAmt02408219
IRS990/PYTotalRevenueAmt02252293
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0623331
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01953418
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0213759
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015973
IRS990ScheduleD/ExpensesSubtotalAmt01934195
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt014243
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt150000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0security deposit
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1loan receivable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt02557526
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0213759
IRS990ScheduleD/TotalBookValueOtherAssetsAmt064243
IRS990ScheduleD/TotalExpensesPerForm990Amt01934195
IRS990ScheduleD/TotalRevenuePerForm990Amt02557526
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02557526
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01934195
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVID ESFAHANI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR NON VOTING
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THE CIRCLE ACADEMY IS TO PROVIDE A WARM CARING AND STIMULATING EARLY CHILDHOOD ENVIRONMENT THAT IS SAFE AND NURTURING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION OF ORGANIZATION MISSION 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 BECOMING PART OF IT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FOR THE YEAR 2020 2021 SCHOOL YEAR CA SERVED 153 STUDENTS UNIVERSAL PRE KINDEGARTEN PRIVATE PRE SCHOOL AND KINDERGARTEN. THE SCHOOL IMPLEMENTED SEVERAL PRACTICES THAT HELPED TO MAINTAIN INSTRUCTIONAL COHERENCE BY DOING THE FOLLOWING 1 CA FOCUSED ON THE SCHOOL ENVIRONMRNT IN ALL EFFORT TO MAINTAIN A LOVING TRUSTFUL AND RESPECTFUL ENVIRONMENT THAT WOULD ENABLEOUR STUDENTS TO LOVE TRUST AND RESPECT THEIR PARENTS TEACHERS EACH OTHER AND ESPECIALLY THEMSELVES 2 CA FOCUSED ON DIVERSITY IN AN EFFORT TO MAINTAIN THE FAIR TREATMENT OF ALL PEOPLE AND THE EARTH 3. CA FOCUSED ON THE PARENT PROGRAMS IN AN EFFORT TO MAKE SURE OUR PARENTS ARE INVOLVED IN THE EDUCATION OF THEIR CHILDREN 4 CA PROVIDED PROFESSIONAL DEVELOPMENT FOR THE STAFF FOCUSING ON CHILDHOOD DEVELOPMENT AND EARLY CHILDHOOD EDUCATION 5. CA FOCUSED ON THE TRAINING AND UPDATING OF THE STAFF ON THR STANDARD PRESCHOOL CURRICULUM GUIDELINES AND THE NEW YORK STATE COMMON CORE PROJECT 6 CA WORKED TO ENCOURAGE AND DEVELOP THE STUDENTS PHYSICALLY SOCIALLY EMOTIONALLY AND INTELECTUALLY THROUGH THE DAILY EMPHASIS ON EACH OF THESE DEVELEPMENTAL SKILLS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY MANAGEMENT AND THE BOARD OF TRUSTEES FOR APPROVAL IF THE CHANGES ARE REQUIRED BY 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/ExplanationTxt4THE SCHOOL SHARES ITS CONFLICT OF INTEREST POLICY WITH BOARD MEMBERS AND OFFICERS AS PART OF THEIR REGULAR MEETING OFFICERS DIRECTORS AND KEYEMPLOYEES ARE EXPECTED TO DECLARE OF AT ANY POINT CONFLICT OF INTEREST ARISES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPARABLE DATA IS USED BY THE BOARD WHEN DETERMINING THE COMPENSATION OF THE OFFICERS DIRECTORS AND KEY EMPLOYEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS CONFLICT OF THE INTEREST POLICY AND ALL FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE SCHOOL HAS NOT CHANGED THE COMMITTEES THAT ASSUME RESPONSIBILITIES FOR OVERSIGHT OF THE AUDIT REVIEW OR COMPILATION OF ITS FINANCIAL STATEMENT AND SELECTION OF AN INDEPENDENT ACCOUNTANT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CA WAS SUCCESSFUL IN FOCUSING ON THE AFTER SCHOOL DAY CARE SERVICE THAT SPECIALIZE IN VARIOUS TYPES OF SPECIALIZED LEARNING FOR THE STUDENTA AND PARENTS NEEDING EDUCATION PROGRAMS 8 CA WAS SUCCESSFUL IN FOCUSING ON THE SCHOOLS SPECIAL EDUCATION SERVICES VIA COLLABORATIONS WITH HIGH QUALITY LIKE EDUCATION ORGANIZATIONS THAT SBECIALIZE IN VARIOUS TYPES OF SPECIALIZED LEARNING FOR STUDENTS AND PARENTS NEEDING EDUCATION PROGRAMS IN THE COLLABORATION INVOLVES SHARED SPACE EQUIPMENT AND SERVICE DELIVERY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part I, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part III, Line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part III, Line 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Line 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part III, Section 2, Line 4A
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0484002
IRS990/TotalAssetsEOYAmt0982843
IRS990/TotalAssetsGrp/BOYAmt0484002
IRS990/TotalAssetsGrp/EOYAmt0982843
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0370792
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01563403
IRS990/TotalFunctionalExpensesGrp/TotalAmt01934195
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0374362
IRS990/TotalLiabilitiesEOYAmt0249872
IRS990/TotalLiabilitiesGrp/BOYAmt0374362
IRS990/TotalLiabilitiesGrp/EOYAmt0249872
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0109640
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0732971
IRS990/TotalProgramServiceRevenueAmt01953419
IRS990/TotalReportableCompFromOrgAmt0203305
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02557526
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0484002
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0982843
IRS990/TravelGrp/ProgramServicesAmt0624
IRS990/TravelGrp/TotalAmt0624
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt016-50 UTOPIA PKWY
IRS990/USAddress/CityNm0WHITESTONE
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011357
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.NORTHSIDESCHOOL123.ORG
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID ESFAHANI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-10-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CIRCLE ACADEMY
ReturnHeader/Filer/BusinessNameControlTxt0CIRC
ReturnHeader/Filer/EIN0112396685
ReturnHeader/Filer/PhoneNum07182295050
ReturnHeader/Filer/USAddress/AddressLine1Txt016-50 UTOPIA PKWY
ReturnHeader/Filer/USAddress/CityNm0Whitestone
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2021Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $1M-$5M nonprofits