Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 5.9% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Assets
Up$6,684,235
Up $3,325,164 (+99%) from 2024
Net Assets
Down$2,450,703
Down $817,755 (-25%) from 2024
Liabilities
Up$4,233,532
Up $4,142,919 (+4572%) from 2024
Revenue
Down$5,717,693
Down $429,095 (-7.0%) from 2024
Expenses
Up$6,535,448
Up $1,008,053 (+18%) from 2024
Net Income
Down-$817,755
Down $1,437,148 (-232%) from 2024
Circle academy is dedicated to fostering a secure and supportive environment for its students.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $841,594 | $1,145,300 | ▲ $303,706 |
| Cash and Non-Interest-Bearing Accounts | $1,398,274 | $998,187 | ▼ $400,087 |
| Accounts Receivable | $679,477 | $593,235 | ▼ $86,242 |
| Prepaid Expenses and Deferred Charges | $425,483 | $52,024 | ▼ $373,459 |
| Total Assets | $3,359,071 | $6,684,235 | ▲ $3,325,164 |
| Other Assets Total | $14,243 | $3,895,489 | ▲ $3,881,246 |
| Liabilities | |||
| Other Liabilities | - | $4,096,056 | - |
| Accounts Payable and Accrued Expenses | $90,613 | $137,476 | ▲ $46,863 |
| Total Liabilities | $90,613 | $4,233,532 | ▲ $4,142,919 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $3,268,458 | $2,450,703 | ▼ $817,755 |
| Total Net Assets Fund Balance | $3,268,458 | $2,450,703 | ▼ $817,755 |
| Total Liabilities and Net Assets / Fund Balance | $3,359,071 | $6,684,235 | ▲ $3,325,164 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $1,035,829 | $200,409 | $1,236,238 |
| Other Land Buildings | $109,471 | $97,825 | $207,296 |
| Other Assets Org | $14,243 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| David Esfhani | Executive Di | FT | $340,162 | $340,162 |
| David Esfhani | Executive Director | - | $340,162 | $340,162 |
| Michelle Gatt | Educational | FT | $120,793 | $120,793 |
| Natasha Geula | Secretary | FT | $112,009 | $112,009 |
| Name | Title |
|---|---|
| Kelly a Portnoy | Chairman of |
| Bonnie Honya | Board Member |
| Erica Duenas | Board Member |
| Phyllis Jordan | Board Member |
| Richard Bernstein | Secretary |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Good Apple Achievement LLC | Consultant | - | $147,100 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,593,517 |
| Other Expenses | $2,941,931 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,675,135 | $87,903 | - | $2,763,038 |
| Occupancy | $1,204,885 | $76,908 | - | $1,281,793 |
| Current Officers, Directors, Trustees, and Key Employees | - | $340,162 | - | $340,162 |
| All Other Expenses | $317,235 | $5,143 | - | $322,378 |
| Payroll Taxes | $240,477 | $39,147 | - | $279,624 |
| Other Expenses | $142,529 | $23,131 | - | $165,660 |
| Pension Plan Contributions | $128,692 | $20,950 | - | $149,642 |
| Depreciation Depletion | $104,052 | $6,642 | - | $110,694 |
| Insurance | $60,525 | $40,350 | - | $100,875 |
| Fees for Services Other | $78,519 | $12,743 | - | $91,262 |
| Other Employee Benefits | $52,504 | $8,547 | - | $61,051 |
| Fees for Services Accounting | - | $58,000 | - | $58,000 |
| Office Expenses | - | $28,637 | - | $28,637 |
| Advertising | - | $3,214 | - | $3,214 |
| Travel | - | $630 | - | $630 |
| Total Functional Expenses | $5,758,497 | $776,951 | $0 | $6,535,448 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $6,535,448 |
| Total Expenses per Audited Statements | $6,535,448 |
| Total Expenses per Form 990 | $6,535,448 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Lease Liability | $4,096,056 |
“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.”
“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.”
“In establishing remuneration for officers, directors, and key personnel, the board systematically relies upon objectively comparable compensation data.”
“In establishing remuneration for officers, directors, and key personnel, the board systematically relies upon objectively comparable compensation data.”
“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”
“The foundational governing instruments, policy delineating conflicts of interest, and fiscal reports shall be made available for public inspection upon properly submitted request.”
“Circle 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”
“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.”
“For the 2024-2025 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”
“.”
“PENALTIES 0”
“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.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 90613 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 137476 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 679477 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 593235 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | CIRCLE ACADEMY IS DEDICATED TO FOSTERING A SECURE AND SUPPORTIVE ENVIRONMENT FOR ITS STUDENTS. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 3214 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 3214 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5143 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 317235 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 322378 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | NATASHA GEULA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7182295050 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 16-50 UTOPIA PARKWAY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WHITESTONE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 11357 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1398274 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 998187 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 340162 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 340162 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 147100 |
| IRS990/ContractorCompensationGrp/ContractorName/PersonNm | 0 | GOOD APPLE ACHIEVEMENT LLC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | CONSULTANT |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 152426 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 52024 |
| IRS990/CYOtherExpensesAmt | 0 | 2941931 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5513243 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -817755 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3593517 |
| IRS990/CYTotalExpensesAmt | 0 | 6535448 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 5717693 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 6642 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 104052 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 110694 |
| IRS990/Desc | 0 | FOR THE 2024-2025 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 |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 92 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 5525695 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 58000 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 58000 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 12743 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 78519 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 91262 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID ESFHANI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHELLE GATT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | NATASHA GEULA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RICHARD BERNSTEIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ERICA DUENAS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BONNIE HONYA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | PHYLLIS JORDAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KELLY A PORTNOY |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 340162 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 120793 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 112009 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | EDUCATIONAL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | CHAIRMAN OF |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1978 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 152426 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 5717693 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 40350 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 60525 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 100875 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 52024 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 52024 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 298234 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 841594 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1145300 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1443534 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | CIRCLE 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 |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3268458 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2450703 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3268458 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2450703 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 76908 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1204885 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1281793 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 28637 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 28637 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 14243 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3895489 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 8547 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 52504 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 61051 |
| IRS990/OtherExpensesGrp/Desc | 0 | STUDENT MEALS & ACTIVIT |
| IRS990/OtherExpensesGrp/Desc | 1 | INDEPENDENT CONSULTANT |
| IRS990/OtherExpensesGrp/Desc | 2 | REPAIR & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | UTILITIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12199 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 12645 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 23131 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 308189 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 247649 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 198106 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 142529 |
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| IRS990/OtherExpensesGrp/TotalAmt | 3 | 165660 |
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| IRS990/OtherOrganizationDsc | 0 | 501(C)(3) |
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| IRS990/PartialLiquidationInd | 0 | false |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 240477 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 279624 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 20950 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 128692 |
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| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | UNIVERSAL PRE-KINDERGA |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | COLLABORATIVE PROGRAM |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | HRA PARSON |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | PRIVATE PAID TUITION |
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | . |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 200409 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 1236238 |
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| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 14243 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | RIGHT OF USE ASSETS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 109471 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 97825 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 207296 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4096056 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LEASE LIABILITY |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5717693 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1145300 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 3895489 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 6535448 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 4096056 |
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| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5717693 |
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| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
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| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
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| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL DISEMINATES ITS POLICY ON OUTREACH MATERIALS, APPLICATIONS, AND ITS WEBSITE |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
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| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 340162 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DAVID ESFHANI |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 340162 |
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| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CIRCLE 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FOR THE 2024-2025 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/ExplanationTxt | 3 | . |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | IN ESTABLISHING REMUNERATION FOR OFFICERS, DIRECTORS, AND KEY PERSONNEL, THE BOARD SYSTEMATICALLY RELIES UPON OBJECTIVELY COMPARABLE COMPENSATION DATA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | IN ESTABLISHING REMUNERATION FOR OFFICERS, DIRECTORS, AND KEY PERSONNEL, THE BOARD SYSTEMATICALLY RELIES UPON OBJECTIVELY COMPARABLE COMPENSATION DATA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE FOUNDATIONAL GOVERNING INSTRUMENTS, POLICY DELINEATING CONFLICTS OF INTEREST, AND FISCAL REPORTS SHALL BE MADE AVAILABLE FOR PUBLIC INSPECTION UPON PROPERLY SUBMITTED REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | PENALTIES 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | FORM 990, PAGE 12, PART XII, LINE 2C |
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| IRS990/SignificantChangeInd | 0 | false |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 6684235 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 6684235 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 152426 |
| IRS990/TotalEmployeeCnt | 0 | 92 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 4233532 |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.