Civic Intelligence

The Circle School

990 • Fiscal year 2023 • EIN 23-2304696

Jul 01, 2022 to Jun 30, 2023 • Filed on Mar 04, 2024

727 Wilhelm RoadHarrisburg, PA 17111

(717) 564-6700

Siviq Scores

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

Liabilities / Assets

74th percentile

0.30x

Higher debt load relative to assets than 74% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

92nd percentile

1.84x

Higher debt load relative to revenue than 92% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

40th percentile

$5,131

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

26th percentile

-2.9%

Faster asset growth than 26% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

6.0%

Faster revenue growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$3,305,568

Down $98,603 (-2.9%) from 2022

Net Assets

Down

$2,319,271

Down $65,181 (-2.7%) from 2022

Liabilities

Down

$986,297

Down $33,422 (-3.3%) from 2022

Revenue

Up

$536,361

Up $30,134 (+6.0%) from 2022

Expenses

Down

$601,542

Down $32,975 (-5.2%) from 2022

Net Income

Up

-$65,181

Up $63,109 (+49%) from 2022

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 2010: $882,799Liabilities 2010: $169,153Net Assets 2010: $713,6462010Assets 2012: $897,937Liabilities 2012: $164,985Net Assets 2012: $732,9522012Assets 2013: $811,101Liabilities 2013: $54,308Net Assets 2013: $756,7932013Assets 2014: $809,929Liabilities 2014: $37,336Net Assets 2014: $772,5932014Assets 2015: $1,307,044Liabilities 2015: $45,686Net Assets 2015: $1,261,3582015Assets 2016: $1,849,308Liabilities 2016: $44,201Net Assets 2016: $1,805,1072016Assets 2017: $3,228,602Liabilities 2017: $991,272Net Assets 2017: $2,237,3302017Assets 2018: $3,694,144Liabilities 2018: $1,454,826Net Assets 2018: $2,239,3182018Assets 2019: $3,676,581Liabilities 2019: $1,400,631Net Assets 2019: $2,275,9502019Assets 2020: $3,933,240Liabilities 2020: $1,419,308Net Assets 2020: $2,513,9322020Assets 2021: $3,885,355Liabilities 2021: $1,372,613Net Assets 2021: $2,512,7422021Assets 2022: $3,404,171Liabilities 2022: $1,019,719Net Assets 2022: $2,384,4522022Assets 2023: $3,305,568Liabilities 2023: $986,297Net Assets 2023: $2,319,2712023Assets 2024: $3,170,042Liabilities 2024: $995,215Net Assets 2024: $2,174,8272024

Highlighted filing

2023

Assets$3,305,568
Liabilities$986,297
Net Assets$2,319,271

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $574,9572010Expenses 2012: $338,3232012Expenses 2013: $369,6442013Revenue 2014: $350,985Expenses 2014: $343,917Net Income 2014: $7,0682014Revenue 2015: $893,441Expenses 2015: $407,571Net Income 2015: $485,8702015Revenue 2016: $1,047,461Expenses 2016: $483,624Net Income 2016: $563,8372016Revenue 2017: $837,699Expenses 2017: $405,476Net Income 2017: $432,2232017Revenue 2018: $590,996Expenses 2018: $589,008Net Income 2018: $1,9882018Revenue 2019: $626,946Expenses 2019: $590,314Net Income 2019: $36,6322019Revenue 2020: $836,710Expenses 2020: $598,728Net Income 2020: $237,9822020Revenue 2021: $583,148Expenses 2021: $584,338Net Income 2021: -$1,1902021Revenue 2022: $506,227Expenses 2022: $634,517Net Income 2022: -$128,2902022Revenue 2023: $536,361Expenses 2023: $601,542Net Income 2023: -$65,1812023Revenue 2024: $531,863Expenses 2024: $676,307Net Income 2024: -$144,4442024

Highlighted filing

2023

Revenue$536,361
Expenses$601,542
Net Income-$65,181
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Mar 4, 2024
Return Version
2022v5.0
Gross Receipts
$536,361
Mission and Program Overview

Mission

Licensed academic school

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,674,756$2,618,215▼ $56,541
Savings and Temporary Cash Investments$610,124$593,490▼ $16,634
Pledges and Grants Receivable$91,965$62,259▼ $29,706
Cash and Non-Interest-Bearing Accounts$19,246$22,011▲ $2,765
Intangible Assets$4,548$4,312▼ $236
Accounts Receivable$576$3,201▲ $2,625
Prepaid Expenses and Deferred Charges$2,581$1,705▼ $876
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$3,404,171$3,305,568▼ $98,603
Other Assets Total$375$375→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$975,305$944,564▼ $30,741
Deferred Revenue$23,696$27,836▲ $4,140
Accounts Payable and Accrued Expenses$12,713$8,484▼ $4,229
Other Liabilities$8,005$5,413▼ $2,592
Total Liabilities$1,019,719$986,297▼ $33,422
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,384,452$2,319,271▼ $65,181
Total Net Assets Fund Balance$2,384,452$2,319,271▼ $65,181
Total Liabilities and Net Assets / Fund Balance$3,404,171$3,305,568▼ $98,603

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,729,396$295,265$2,024,661
Land$877,608-$877,608
Equipment$6,415$27,049$33,464
Other Land Buildings$4,796$11,318$16,114
Compensation and Service Providers

Employees

NameTitleBaseTotal
Julia JamesSecretary$5,131$5,131

Board Members and Trustees

NameTitle
Connor TyrrellPresident
Caroline ChavasseTrustee
Lawrance BindaTrustee
Rob WhiteTrustee
Scott TraskTrustee
Becky GiannelliTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$135,415
Program Service Revenue
$390,349
Investment Income
$10,597
Other Revenue
$0
All Other Contributions
$72,691
Change in Net Assets
$-65,181
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$348,941
Other Expenses$191,277
Grants and Similar Amounts Paid$61,324
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$253,031$28,005-$281,036
Occupancy$66,901$8,011-$74,912
Grants to Domestic Individuals$61,324--$61,324
Depreciation Depletion$50,706$6,071-$56,777
Other Employee Benefits$37,939$3,517-$41,456
Payroll Taxes$18,849$2,469-$21,318
Fees for Services Accounting-$14,500-$14,500
Advertising-$9,280-$9,280
Office Expenses$5,691$2,303-$7,994
Insurance$4,530$1,321-$5,851
Current Officers, Directors, Trustees, and Key Employees$114$5,017-$5,131
Other Expenses$1,633--$1,633
All Other Expenses$736--$736
Fees for Services Other$182--$182
Total Functional Expenses$521,048$80,494$0$601,542
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits from Independent Student Organi$5,413
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members.

Form 990, Part VI, Section A, Line 7A

The members of the organization annually elect one of the seven trustees.

Form 990, Part VI, Section A, Line 7B

Amendment of the bylaws of the organization requires a vote of the Trustees and ratification by the Members.

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

Provided to and reviewed by officer(s) prior to filing.

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

The Circle School's trustees and officers periodically discuss potential conflicts of interest between both new and existing contacts during regularly scheduled meetings.

Form 990, Part VI, Section C, Line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
The Circle School
EIN
23-2304696
Phone
7175646700
Address
727 Wilhelm Road, Harrisburg, PA 17111

Signing Officer

Name
James Rietmulder
Title
Accounting Officer
Signed
2024-03-04
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
6
Employees
12
Volunteers
9

Preparer

Firm
Flowers & Flowers CPAs
Address
5775 Allentown Blvd Ste 201, Harrisburg, PA 17112
Preparer
Tracy L Cox
Phone
7176526564
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02469
IRS990/PayrollTaxesGrp/ProgramServicesAmt018849
IRS990/PayrollTaxesGrp/TotalAmt021318
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt091965
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt062259
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02581
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01705
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Bad Debts Recovery
IRS990/ProgramServiceRevenueGrp/Desc1Insurance Refund
IRS990/ProgramServiceRevenueGrp/Desc2Tuition & Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt016785
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12957
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2370607
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt016785
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12957
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2370607
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0143922
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt069644
IRS990/PYInvestmentIncomeAmt0538
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0186150
IRS990/PYOtherRevenueAmt045
IRS990/PYProgramServiceRevenueAmt0361722
IRS990/PYRevenuesLessExpensesAmt0-128290
IRS990/PYSalariesCompEmpBnftPaidAmt0378723
IRS990/PYTotalExpensesAmt0634517
IRS990/PYTotalRevenueAmt0506227
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-65181
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0610124
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0593490
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01729396
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0295265
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02024661
IRS990ScheduleD/EquipmentGrp/BookValueAmt06415
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027049
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033464
IRS990ScheduleD/LandGrp/BookValueAmt0877608
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0877608
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04796
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011318
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016114
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05413
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deposits from Independent Student Organi
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02618215
IRS990ScheduleD/TotalLiabilityAmt05413
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Printed materials are sent to all individuals who request information about the School. The printed material contains non-discriminatory policies.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The School received funding from the Employee Retention Credit. The amount received was calculated and recognized in this fiscal year.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc3Schedule E, Line 6 - Explanation of Aid or Assistance from Governmental Agency
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt061324
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Financial Aid
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0N/A
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt020
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Need based
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Applied directly to students' tuition and/or assistance sent to educational institution with the notation of student to which the assistance is to be applied.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The members of the organization annually elect one of the seven trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Amendment of the bylaws of the organization requires a vote of the Trustees and ratification by the Members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Provided to and reviewed by officer(s) prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Circle School's trustees and officers periodically discuss potential conflicts of interest between both new and existing contacts during regularly scheduled meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
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 C, Line 19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03404171
IRS990/TotalAssetsEOYAmt03305568
IRS990/TotalAssetsGrp/BOYAmt03404171
IRS990/TotalAssetsGrp/EOYAmt03305568
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0135415
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080494
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0521048
IRS990/TotalFunctionalExpensesGrp/TotalAmt0601542
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01019719
IRS990/TotalLiabilitiesEOYAmt0986297
IRS990/TotalLiabilitiesGrp/BOYAmt01019719
IRS990/TotalLiabilitiesGrp/EOYAmt0986297
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02384452
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02319271

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.17$1.00$2.17$0.53$0.68$0.14
2023Detailed filing. Detailed filing data is available for this year.$3.31$0.99$2.32$0.54$0.60$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.40$1.02$2.38$0.51$0.63$0.13
2021Detailed filing. Detailed filing data is available for this year.$3.89$1.37$2.51$0.58$0.58$0.00
2020Detailed filing. Detailed filing data is available for this year.$3.93$1.42$2.51$0.84$0.60$0.24
2019Detailed filing. Detailed filing data is available for this year.$3.68$1.40$2.28$0.63$0.59$0.04
2018Detailed filing. Detailed filing data is available for this year.$3.69$1.45$2.24$0.59$0.59$0.00
2017Detailed filing. Detailed filing data is available for this year.$3.23$0.99$2.24$0.84$0.41$0.43
2016Detailed filing. Detailed filing data is available for this year.$1.85$0.04$1.81$1.05$0.48$0.56
2015Detailed filing. Detailed filing data is available for this year.$1.31$0.05$1.26$0.89$0.41$0.49
2014Detailed filing. Detailed filing data is available for this year.$0.81$0.04$0.77$0.35$0.34$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.05$0.76$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.16$0.73$0.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.17$0.71$0.57