Civic Intelligence

Circle Academy

990 • Fiscal year 2022 • EIN 11-2396685

Jul 01, 2021 to Jun 30, 2022 • Filed on Aug 11, 2023

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

55th percentile

0.09x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

40th percentile

0.05x

Higher debt load relative to revenue than 40% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

79th percentile

29%

Higher net margin than 79% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

94th percentile

$276,047

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

95th percentile

127%

Faster asset growth than 95% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

88th percentile

76%

Faster revenue growth than 88% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,228,360

Up $1,245,517 (+127%) from 2021

Net Assets

Up

$2,024,097

Up $1,291,126 (+176%) from 2021

Liabilities

Down

$204,263

Down $45,609 (-18%) from 2021

Revenue

Up

$4,501,945

Up $1,944,419 (+76%) from 2021

Expenses

Up

$3,210,819

Up $1,276,624 (+66%) from 2021

Net Income

Up

$1,291,126

Up $667,795 (+107%) from 2021

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

2022

Assets$2,228,360
Liabilities$204,263
Net Assets$2,024,097

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

2022

Revenue$4,501,945
Expenses$3,210,819
Net Income$1,291,126
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Aug 11, 2023
Return Version
2021v4.2
Gross Receipts
$4,501,945
Mission and Program Overview

Mission

Circle academy fosters self-esteem and builds confidence based on self-respect for all. 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. Circle academy believe in the value of human diversity and the fair treatment of all people. Students and their families are made to feel comfortable and welcome at all times. We view our parents as partners in the education of their children and integrate them into our community, as well as integrating our school population into the neighbouring community.

The mission of circle academy is to provide a warm, caring, and stimulating early childhood environment that is safe and nurturing to its students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$134,538$1,286,833▲ $1,152,295
Cash and Non-Interest-Bearing Accounts$570,303$391,978▼ $178,325
Land, Buildings, and Equipment, Net$13,759$285,306▲ $271,547
Prepaid Expenses and Deferred Charges$200,000$250,000▲ $50,000
Total Assets$982,843$2,228,360▲ $1,245,517
Other Assets Total$64,243$14,243▼ $50,000
Liabilities
Accounts Payable and Accrued Expenses$249,872$204,263▼ $45,609
Total Liabilities$249,872$204,263▼ $45,609
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$732,971$2,024,097▲ $1,291,126
Total Net Assets Fund Balance$732,971$2,024,097▲ $1,291,126
Total Liabilities and Net Assets / Fund Balance$982,843$2,228,360▲ $1,245,517

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,209$22,235-
Leasehold Improvements$274,097$53,442-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David EsfhaniExecutive DirectorFT$276,047$276,047

Board Members and Trustees

NameTitle
Irene KoubaChair Board Member
Erica DuenasBoard Member
Kelly a PortnoyBoard Member
Phyllis JordanBoard Member
Richard BernsteinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$394,752
Program Service Revenue
$4,107,193
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,291,126

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,501,945
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,501,945
Total Revenue per Form 990
$4,501,945
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,912,303
Other Expenses$1,298,516
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,465,153$21,536-$1,486,689
Occupancy$540,750$34,516-$575,266
Current Officers, Directors, Trustees, and Key Employees-$276,047-$276,047
Payroll Taxes$124,320$25,247-$149,567
Other Expenses$73,710$4,705-$78,415
Insurance-$75,981-$75,981
All Other Expenses$19,024$5,507-$24,531
Fees for Services Accounting-$15,840-$15,840
Office Expenses-$15,038-$15,038
Fees for Services Other-$13,067-$13,067
Interest-$5,259-$5,259
Depreciation Depletion$4,562$291-$4,853
Advertising-$755-$755
Travel$601--$601
Total Functional Expenses$2,711,569$499,250$0$3,210,819

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,210,819
Total Expenses per Audited Statements$3,210,819
Total Expenses per Form 990$3,210,819
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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 school shares the conflict of interest policy with board members and officers as part of their regular meetings. Officers, directors and key employees are expected to declare if at any point a conflict of interest arises.

Form 990, Part VI, Section B, Line 15

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

Form 990, Part VI, Section C, Line 18

The governing documents, conflict of the interest policy and financial statements are available to the pubic upon request.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of the interest policy and financial statements are available to the pubic 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 Esfhani
Title
Executive Director
Phone
7182295050
Signed
2023-08-11

Organization Details

Principal Officer
David Esfhani
Formed
1978
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
56
Volunteers
0

Preparer

Firm
Winnie Ng CPA
Address
1254 41ST STREET, BROOKLYN, NY 11218
Preparer
Winnie Ng CPA
Phone
7188710053
Supplemental Narrative

Additional Explanations

Form 990, Part III - Additional Information

Circle academy was successful in focusing on the educational services that specialize in various types of specialized learning for the student and parents needing eduction programs. Circle academy was successful in focusing on the school's special education services via collaborations with high quality education organizations that specialize in various types of specialized learning for students and parents. The collaboration involves shared space, equipment and service delivery.

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

For the 2021-2022 school year, circle academy served 373 upk, private preschool and kindergarten students. The school implemented several practices that helped to maintain instructional coherence by doing the following: 1. Circle academy focused on the school environment in all effort to maintain a loving, trustful and respectful environment that would enable our students to love trust and respect their parents, teachers, each other and especially themselves. 2. Circle academy focused on diversity in all efforts to maintain the fair treatment of all people and the earth. 3. Circle academy focused on the parent programs in an effort to make sure our parents are involved in the education of their children. 4. Circle academy provided professional development for the staff focusing on childhood development and early childhood education. 5. Circle academy focused on the training and updating of the staff on the standard preschool curriculum guidelines and the new york state common core. 6. Circle academy worked to encourage and develop the student physically, socially, emotionally and intellectually through the daily emphasis on each of these developmental skills. 7. Circle academy was successful in focusing on the school's special education services via collaboration with high quality educational organizations that specialize in various types of specialized learning for students and parents. The collaboration involves shared space, equipment and service delivery.

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.

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IRS990/MissionDesc0CIRCLE ACADEMY FOSTERS SELF-ESTEEM AND BUILDS CONFIDENCE BASED ON SELF-RESPECT FOR ALL. 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. CIRCLE ACADEMY BELIEVE IN THE VALUE OF HUMAN DIVERSITY AND THE FAIR TREATMENT OF ALL PEOPLE. STUDENTS AND THEIR FAMILIES ARE MADE TO FEEL COMFORTABLE AND WELCOME AT ALL TIMES. WE VIEW OUR PARENTS AS PARTNERS IN THE EDUCATION OF THEIR CHILDREN AND INTEGRATE THEM INTO OUR COMMUNITY, AS WELL AS INTEGRATING OUR SCHOOL POPULATION INTO THE NEIGHBOURING COMMUNITY.
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IRS990/ProgramServiceRevenueGrp/Desc1COLLABORATIVE PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc2PRIVATE PAID TUITION
IRS990/ProgramServiceRevenueGrp/Desc3ADMINISTRATION FOR CHI
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03635767
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1287053
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2161101
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt323272
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03635767
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1287053
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2161101
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt323272
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0590048
IRS990/PYOtherRevenueAmt0604107
IRS990/PYProgramServiceRevenueAmt01953419
IRS990/PYRevenuesLessExpensesAmt0623331
IRS990/PYSalariesCompEmpBnftPaidAmt01344147
IRS990/PYTotalExpensesAmt01934195
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02557526
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01291126
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04100280
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/BookValueAmt011209
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022235
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt033444
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03210819
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0274097
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt053442
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0327539
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04501945
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0285306
IRS990ScheduleD/TotalExpensesPerForm990Amt03210819
IRS990ScheduleD/TotalRevenuePerForm990Amt04501945
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04501945
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03210819
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0276047
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/TotalCompensationFilingOrgAmt0276047
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CIRCLE ACADEMY WAS SUCCESSFUL IN FOCUSING ON THE EDUCATIONAL SERVICES THAT SPECIALIZE IN VARIOUS TYPES OF SPECIALIZED LEARNING FOR THE STUDENT AND PARENTS NEEDING EDUCTION PROGRAMS. CIRCLE ACADEMY WAS SUCCESSFUL IN FOCUSING ON THE SCHOOL'S SPECIAL EDUCATION SERVICES VIA COLLABORATIONS WITH HIGH QUALITY EDUCATION ORGANIZATIONS THAT SPECIALIZE IN VARIOUS TYPES OF SPECIALIZED LEARNING FOR STUDENTS AND PARENTS. THE COLLABORATION INVOLVES SHARED SPACE, EQUIPMENT AND SERVICE DELIVERY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOR THE 2021-2022 SCHOOL YEAR, CIRCLE ACADEMY SERVED 373 UPK, PRIVATE PRESCHOOL AND KINDERGARTEN STUDENTS. THE SCHOOL IMPLEMENTED SEVERAL PRACTICES THAT HELPED TO MAINTAIN INSTRUCTIONAL COHERENCE BY DOING THE FOLLOWING: 1. CIRCLE ACADEMY FOCUSED ON THE SCHOOL ENVIRONMENT IN ALL EFFORT TO MAINTAIN A LOVING, TRUSTFUL AND RESPECTFUL ENVIRONMENT THAT WOULD ENABLE OUR STUDENTS TO LOVE TRUST AND RESPECT THEIR PARENTS, TEACHERS, EACH OTHER AND ESPECIALLY THEMSELVES. 2. CIRCLE ACADEMY FOCUSED ON DIVERSITY IN ALL EFFORTS TO MAINTAIN THE FAIR TREATMENT OF ALL PEOPLE AND THE EARTH. 3. CIRCLE ACADEMY FOCUSED ON THE PARENT PROGRAMS IN AN EFFORT TO MAKE SURE OUR PARENTS ARE INVOLVED IN THE EDUCATION OF THEIR CHILDREN. 4. CIRCLE ACADEMY PROVIDED PROFESSIONAL DEVELOPMENT FOR THE STAFF FOCUSING ON CHILDHOOD DEVELOPMENT AND EARLY CHILDHOOD EDUCATION. 5. CIRCLE ACADEMY FOCUSED ON THE TRAINING AND UPDATING OF THE STAFF ON THE STANDARD PRESCHOOL CURRICULUM GUIDELINES AND THE NEW YORK STATE COMMON CORE. 6. CIRCLE ACADEMY WORKED TO ENCOURAGE AND DEVELOP THE STUDENT PHYSICALLY, SOCIALLY, EMOTIONALLY AND INTELLECTUALLY THROUGH THE DAILY EMPHASIS ON EACH OF THESE DEVELOPMENTAL SKILLS. 7. CIRCLE ACADEMY WAS SUCCESSFUL IN FOCUSING ON THE SCHOOL'S SPECIAL EDUCATION SERVICES VIA COLLABORATION WITH HIGH QUALITY EDUCATIONAL ORGANIZATIONS THAT SPECIALIZE IN VARIOUS TYPES OF SPECIALIZED LEARNING FOR STUDENTS AND PARENTS. THE COLLABORATION INVOLVES SHARED SPACE, EQUIPMENT AND 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 SCHOOL SHARES THE CONFLICT OF INTEREST POLICY WITH BOARD MEMBERS AND OFFICERS AS PART OF THEIR REGULAR MEETINGS. OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE EXPECTED TO DECLARE IF AT ANY POINT A CONFLICT OF INTEREST ARISES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPARABLE DATA IS USED BY THE BOARD WHEN DETERMINING THE COMPENSATION OF OFFICERS, DIRECTORS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, CONFLICT OF THE INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS, CONFLICT OF THE INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBIC 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/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 XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0982843
IRS990/TotalAssetsEOYAmt02228360
IRS990/TotalAssetsGrp/BOYAmt0982843
IRS990/TotalAssetsGrp/EOYAmt02228360
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0394752
IRS990/TotalEmployeeCnt056
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0499250
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02711569
IRS990/TotalFunctionalExpensesGrp/TotalAmt03210819
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0249872
IRS990/TotalLiabilitiesEOYAmt0204263
IRS990/TotalLiabilitiesGrp/BOYAmt0249872
IRS990/TotalLiabilitiesGrp/EOYAmt0204263
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0732971
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02024097
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02711569
IRS990/TotalProgramServiceRevenueAmt04107193
IRS990/TotalReportableCompFromOrgAmt0276047
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04107193
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04501945
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0982843
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02228360
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0601
IRS990/TravelGrp/TotalAmt0601
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt016-50 UTOPIA PKWY
IRS990/USAddress/CityNm0WHITESTONE
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011357
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.CIRCLEACADEMYNSS.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID ESFHANI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07182295050
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-11
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
ReturnHeader/Filer/USAddress/ZIPCd011357
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0651185399
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WINNIE NG CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01254 41ST STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BROOKLYN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011218
ReturnHeader/PreparerPersonGrp/PhoneNum07188710053

Document Assets

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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