Civic Intelligence

Circle in the Square Theatre School Inc

EIN 13-3716314 • 501(c)3 • New York, NY

Profile

Our actor training connects emotional truth with the power of imagination, cultivating artists with strong technique who will be prepared to thrive in all storytelling platforms. We commit to an inclusive, diverse curriculum and culture, honoring our student's uniqueness while challenging them to expand their perspectives and advance their craft.

1633 BroadwayNew York, NY 10019

circlesquare.org

Siviq Scores

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

Liabilities / Assets

81st percentile

0.36x

Higher debt load relative to assets than 81% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.86x

Higher debt load relative to revenue than 89% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2024

Net Margin

56th percentile

8.1%

Higher net margin than 56% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$104,000

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

NTEE A • $1M-$5M nonprofits • Source year 2024

Asset Growth

66th percentile

9.4%

Faster asset growth than 66% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

24th percentile

-13%

Faster revenue growth than 24% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$4,169,763

Up $358,058 (+9.4%) from 2023

Liabilities

Up

$1,486,802

Up $427,053 (+40%) from 2023

Net Assets

Down

$2,682,961

Down $68,995 (-2.5%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin56th percentile

Revenue

Down

$1,723,516

Down $268,183 (-13%) from 2023

Expenses

Down

$1,583,705

Down $222,666 (-12%) from 2023

Net Income

Down

$139,811

Down $45,517 (-25%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,521,546Liabilities 2011: $363,756Net Assets 2011: $2,157,7902011Assets 2012: $2,879,730Liabilities 2012: $279,812Net Assets 2012: $2,599,9182012Assets 2013: $2,663,024Liabilities 2013: $303,972Net Assets 2013: $2,359,0522013Assets 2014: $2,641,993Liabilities 2014: $335,610Net Assets 2014: $2,306,3832014Assets 2015: $2,618,109Liabilities 2015: $236,581Net Assets 2015: $2,381,5282015Assets 2016: $2,844,351Liabilities 2016: $318,302Net Assets 2016: $2,526,0492016Assets 2017: $2,879,580Liabilities 2017: $322,105Net Assets 2017: $2,557,4752017Assets 2018: $2,887,115Liabilities 2018: $272,834Net Assets 2018: $2,614,2812018Assets 2019: $2,772,311Liabilities 2019: $152,843Net Assets 2019: $2,619,4682019Assets 2020: $2,823,649Liabilities 2020: $287,966Net Assets 2020: $2,535,6832020Assets 2021: $3,679,150Liabilities 2021: $398,738Net Assets 2021: $3,280,4122021Assets 2022: $3,017,594Liabilities 2022: $453,560Net Assets 2022: $2,564,0342022Assets 2023: $3,811,705Liabilities 2023: $1,059,749Net Assets 2023: $2,751,9562023Assets 2024: $4,169,763Liabilities 2024: $1,486,802Net Assets 2024: $2,682,9612024

Highlighted filing

2024

Assets$4,169,763
Liabilities$1,486,802
Net Assets$2,682,961
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,670,370Expenses 2011: $1,449,627Net Income 2011: $220,7432011Revenue 2012: $2,196,774Expenses 2012: $1,754,646Net Income 2012: $442,1282012Revenue 2013: $1,473,383Expenses 2013: $1,714,249Net Income 2013: -$240,8662013Revenue 2014: $1,575,844Expenses 2014: $1,628,513Net Income 2014: -$52,6692014Revenue 2015: $1,765,134Expenses 2015: $1,689,989Net Income 2015: $75,1452015Revenue 2016: $1,726,088Expenses 2016: $1,639,706Net Income 2016: $86,3822016Revenue 2017: $1,694,069Expenses 2017: $1,700,444Net Income 2017: -$6,3752017Revenue 2018: $1,949,035Expenses 2018: $1,827,540Net Income 2018: $121,4952018Revenue 2019: $1,831,636Expenses 2019: $1,856,165Net Income 2019: -$24,5292019Revenue 2020: $1,388,026Expenses 2020: $1,396,418Net Income 2020: -$8,3922020Revenue 2021: $1,698,719Expenses 2021: $1,062,701Net Income 2021: $636,0182021Revenue 2022: $1,052,836Expenses 2022: $1,499,185Net Income 2022: -$446,3492022Revenue 2023: $1,991,699Expenses 2023: $1,806,371Net Income 2023: $185,3282023Revenue 2024: $1,723,516Expenses 2024: $1,583,705Net Income 2024: $139,8112024

Highlighted filing

2024

Revenue$1,723,516
Expenses$1,583,705
Net Income$139,811
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$4,169,763
Liabilities
$1,486,802
Net assets
$2,682,961
Revenue
$1,723,516
Expenses
$1,583,705
Net income
$139,811
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.17$1.49$2.68$1.72$1.58$0.14
2023Detailed filing. Detailed filing data is available for this year.$3.81$1.06$2.75$1.99$1.81$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$0.45$2.56$1.05$1.50$0.45
2021Detailed filing. Detailed filing data is available for this year.$3.68$0.40$3.28$1.70$1.06$0.64
2020Detailed filing. Detailed filing data is available for this year.$2.82$0.29$2.54$1.39$1.40$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.77$0.15$2.62$1.83$1.86$0.02
2018Summary only. Only limited summary data is available for this year.$2.89$0.27$2.61$1.95$1.83$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.88$0.32$2.56$1.69$1.70$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.84$0.32$2.53$1.73$1.64$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.62$0.24$2.38$1.77$1.69$0.08
2014Summary only. Only limited summary data is available for this year.$2.64$0.34$2.31$1.58$1.63$0.05
2013Summary only. Only limited summary data is available for this year.$2.66$0.30$2.36$1.47$1.71$0.24
2012Summary only. Only limited summary data is available for this year.$2.88$0.28$2.60$2.20$1.75$0.44
2011Summary only. Only limited summary data is available for this year.$2.52$0.36$2.16$1.67$1.45$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,723,516
Mission and Program Overview

Mission

To operate theatre school to provide students with theatre skills

To operate theatre school to provide students with theatre skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,747,226$2,644,095▲ $896,869
Investments in Publicly Traded Securities$978,387$1,105,921▲ $127,534
Accounts Receivable$41,726$260,009▲ $218,283
Pledges and Grants Receivable$10,105$17,310▲ $7,205
Land, Buildings, and Equipment, Net$820$1,757▲ $937
Total Assets$3,811,705$4,169,763▲ $358,058
Other Assets Total$1,033,441$140,671▼ $892,770
Liabilities
Other Liabilities$892,770$779,784▼ $112,986
Deferred Revenue$59,400$456,650▲ $397,250
Accounts Payable and Accrued Expenses$107,579$250,368▲ $142,789
Total Liabilities$1,059,749$1,486,802▲ $427,053
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,751,956$2,682,961▼ $68,995
Total Net Assets Fund Balance$2,751,956$2,682,961▼ $68,995
Total Liabilities and Net Assets / Fund Balance$3,811,705$4,169,763▲ $358,058

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,757$92,770$94,527
Leasehold Improvements$0$88,829$88,829
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jeanne SlaterVice PresidentPT$104,000$104,000

Board Members and Trustees

NameTitle
Paul LibinPresident
David FrankelDirector
Jonathan Judge-russoDirector
Sheila GarveyDirector
Susan FrankelSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$827,214
Program Service Revenue
$737,274
Investment Income
$127,528
Other Revenue
$31,500
All Other Contributions
$710,659
Change in Net Assets
$139,811
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$809,535
Other Expenses$728,968
Grants and Similar Amounts Paid$45,202
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$412,001$209,564-$621,565
Occupancy$380,859$42,323-$423,182
Current Officers, Directors, Trustees, and Key Employees-$106,504-$106,504
Payroll Taxes$38,729$29,711-$68,440
Office Expenses$42,035$4,671-$46,706
Grants to Domestic Individuals$45,202--$45,202
Fees for Services Other$37,747$4,194-$41,941
Insurance-$34,289-$34,289
Fees for Services Legal$26,884$2,988-$29,872
Advertising-$21,684-$21,684
Fees for Services Accounting$17,365$1,930-$19,295
Information Technology$16,388--$16,388
Other Employee Benefits$7,614$5,412-$13,026
All Other Expenses$12,216$355-$12,571
Other Expenses$5,523$8,252-$5,523
Travel$1,345--$1,345
Depreciation Depletion-$820-$820
Total Functional Expenses$1,111,008$472,697$0$1,583,705
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Paul LibinDirector/presidentPAUL LIBIN OWNS A 50% SHARE IN THESPIAN THEATRE INC., A RELATED PARTY. THE AMOUNT IS FOR RENTAL EXPENSE AND REIMBURSED EXPENSES.No$581,151
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$779,784
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Susan frankel and david frankel have a familial relationship.”

Form 990, Part VI, Section A, Line 8B

“There are no committee's with the authority to act on behalf of the governing body.”

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

“The governing body recieves a draft of the tax return to review prior to the filing of the return.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
Circle in the Square Theatre School Inc
EIN
13-3716314
Phone
2123070388
Address
1633 BROADWAY, NEW YORK, NY 10019

Signing Officer

Name
Susan Frankel
Title
Secretary/treasurer
Phone
2123070388
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Frankel
Formed
1993
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
4
Employees
48
Volunteers
4

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
1500 RXR PLAZA WEST TOWER, UNIONDALE, NY 11556
Preparer
Don Karabaich
Phone
5167472000
Raw XML AppendixShowing 400 of 427 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0OUR ACTOR TRAINING CONNECTS EMOTIONAL TRUTH WITH THE POWER OF IMAGINATION, CULTIVATING ARTISTS WITH STRONG TECHNIQUE WHO WILL BE PREPARED TO THRIVE IN ALL STORYTELLING PLATFORMS. WE COMMIT TO AN INCLUSIVE, DIVERSE CURRICULUM AND CULTURE, HONORING OUR STUDENT'S UNIQUENESS WHILE CHALLENGING THEM TO EXPAND THEIR PERSPECTIVES AND ADVANCE THEIR CRAFT.
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IRS990/OccupancyGrp/ProgramServicesAmt0380859
IRS990/OccupancyGrp/TotalAmt0423182
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04671
IRS990/OfficeExpensesGrp/ProgramServicesAmt042035
IRS990/OfficeExpensesGrp/TotalAmt046706
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01033441
IRS990/OtherAssetsTotalGrp/EOYAmt0140671
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05412
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt07614
IRS990/OtherEmployeeBenefitsGrp/TotalAmt013026
IRS990/OtherExpensesGrp/Desc0STUDENT PROJECT
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2RECRUITMENT
IRS990/OtherExpensesGrp/Desc3WORKSHOP EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08252
IRS990/OtherExpensesGrp/ProgramServicesAmt043368
IRS990/OtherExpensesGrp/ProgramServicesAmt123732
IRS990/OtherExpensesGrp/ProgramServicesAmt25523
IRS990/OtherExpensesGrp/TotalAmt043368
IRS990/OtherExpensesGrp/TotalAmt123732
IRS990/OtherExpensesGrp/TotalAmt28252
IRS990/OtherExpensesGrp/TotalAmt35523
IRS990/OtherLiabilitiesGrp/BOYAmt0892770
IRS990/OtherLiabilitiesGrp/EOYAmt0779784
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc1ED. OUTREACH INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt021245
IRS990/OtherRevenueMiscGrp/ExclusionAmt110000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt021245
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt110000
IRS990/OtherRevenueTotalAmt031245
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0209564
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0412001
IRS990/OtherSalariesAndWagesGrp/TotalAmt0621565
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt029711
IRS990/PayrollTaxesGrp/ProgramServicesAmt038729
IRS990/PayrollTaxesGrp/TotalAmt068440
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt010105
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt017310
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SUSAN FRANKEL
IRS990/PriorPeriodAdjustmentsAmt0-208806
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0SCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/Desc1TICKET SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0725775
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111499
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0725775
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111499
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0889790
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0241983
IRS990/PYInvestmentIncomeAmt039613
IRS990/PYOtherExpensesAmt0790169
IRS990/PYOtherRevenueAmt053626
IRS990/PYProgramServiceRevenueAmt01008670
IRS990/PYRevenuesLessExpensesAmt0185328
IRS990/PYSalariesCompEmpBnftPaidAmt0774219
IRS990/PYTotalExpensesAmt01806371
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01991699
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0139811
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0255
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0737274
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/BookValueAmt01757
IRS990ScheduleD/EquipmentGrp/DepreciationAmt092770
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094527
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt088829
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt088829
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0779784
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01757
IRS990ScheduleD/TotalLiabilityAmt0779784
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL DOES NOT DISCRIMINATE AGAINST STUDENTS OF ANY RACE, SEX, COLOR, OR NATIONAL ORIGIN IN ADMINISTERING OF ADMISSION POLICIES, EDUCATIONAL POLICIES, ANY RIGHTS AND PRIVILEGES, SCHOLARSHIPS OR FINANCIAL AID MADE AVAILABLE TO STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES FINANCIAL CONTRIBUTIONS FROM A LOCAL GOVERNMENT AGENCY IN RETURN FOR PROVIDING CULTURAL EXPERIENCES FOR LOCAL RESIDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt045202
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS, STUDENT AID & WORK STUDY
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt033
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0FINANCIAL AID DIRECTOR USES SAME TAX AND FINANCIAL AID PARAMETERS AS FOR FEDERAL STUDENT AID DETERMINATION.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0PAUL LIBIN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR/PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0581151
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PAUL LIBIN OWNS A 50% SHARE IN THESPIAN THEATRE INC., A RELATED PARTY. THE AMOUNT IS FOR RENTAL EXPENSE AND REIMBURSED EXPENSES.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SUSAN FRANKEL AND DAVID FRANKEL HAVE A FAMILIAL RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEE'S WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY RECIEVES A DRAFT OF THE TAX RETURN TO REVIEW PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03811705
IRS990/TotalAssetsEOYAmt04169763
IRS990/TotalAssetsGrp/BOYAmt03811705
IRS990/TotalAssetsGrp/EOYAmt04169763
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0827214
IRS990/TotalEmployeeCnt048
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0472697
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01111008
IRS990/TotalFunctionalExpensesGrp/TotalAmt01583705
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01059749
IRS990/TotalLiabilitiesEOYAmt01486802
IRS990/TotalLiabilitiesGrp/BOYAmt01059749
IRS990/TotalLiabilitiesGrp/EOYAmt01486802
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02751956
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02682961
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01111008
IRS990/TotalProgramServiceRevenueAmt0737274
IRS990/TotalReportableCompFromOrgAmt0104000
IRS990/TotalRevenueGrp/ExclusionAmt0159028
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0737274
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01723516
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03811705
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04169763
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01345
IRS990/TravelGrp/TotalAmt01345
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01633 BROADWAY
IRS990/USAddress/CityNm0NEW YORK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010019
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0CIRCLESQUARE.ORG
IRS990/WhistleblowerPolicyInd01
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ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

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