Civic Intelligence

Endowment of Circular Congregational Church Inc

EIN 23-7165319 • 501(c)3 • Charleston, SC

Profile

To support the missions of Circular Congregational Church and the preservation and maintenance of its historic physical plant

PO Box 776Charleston, SC 29402

www.circularchurch.org/endowment

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

98th percentile

93%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

66th percentile

10%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

160%

Faster revenue growth than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets19th percentile

Assets

Up

$1,520,427

Up $139,001 (+10%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,520,427

Up $139,001 (+10%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin98th percentile

Revenue

Up

$142,456

Up $87,699 (+160%) from 2023

Expenses

Down

$9,508

Down $14,573 (-61%) from 2023

Net Income

Up

$132,948

Up $102,272 (+333%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2019: $1,106,002Liabilities 2019: $0Net Assets 2019: $1,106,0022019Assets 2020: $1,297,469Liabilities 2020: $0Net Assets 2020: $1,297,4692020Assets 2021: $1,525,900Liabilities 2021: $0Net Assets 2021: $1,525,9002021Assets 2022: $1,201,702Liabilities 2022: $0Net Assets 2022: $1,201,7022022Assets 2023: $1,381,426Liabilities 2023: $0Net Assets 2023: $1,381,4262023Assets 2024: $1,520,427Liabilities 2024: $0Net Assets 2024: $1,520,4272024

Highlighted filing

2024

Assets$1,520,427
Liabilities$0
Net Assets$1,520,427
Open 2024 Filing

Operations Trend

Revenue Growth94th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2019: $153,171Expenses 2019: $8,500Net Income 2019: $144,6712019Revenue 2020: $25,506Expenses 2020: $6,830Net Income 2020: $18,6762020Revenue 2021: $79,926Expenses 2021: $64,245Net Income 2021: $15,6812021Revenue 2022: $60,612Expenses 2022: $83,654Net Income 2022: -$23,0422022Revenue 2023: $54,757Expenses 2023: $24,081Net Income 2023: $30,6762023Revenue 2024: $142,456Expenses 2024: $9,508Net Income 2024: $132,9482024

Highlighted filing

2024

Revenue$142,456
Expenses$9,508
Net Income$132,948
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,520,427
Liabilities
$0
Net assets
$1,520,427
Revenue
$142,456
Expenses
$9,508
Net income
$132,948
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.00$1.52$0.14$0.01$0.13
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.00$1.38$0.05$0.02$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.06$0.08$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.08$0.06$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.03$0.01$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.00$1.11$0.15$0.01$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 27, 2025
Return Version
2024v5.2
Gross Receipts
$142,456
Mission and Program Overview

Mission

To support the mission of the Circular Congregational Church and the preservation and maintenance of its historic physical plant

To provide financial support for Circular Congregational Churchs historic buildings grounds and outreach educational missions

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,367,126$1,510,246▲ $143,120
Cash and Non-Interest-Bearing Accounts$14,300$10,181▼ $4,119
Total Assets$1,381,426$1,520,427▲ $139,001
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,381,426$1,520,427▲ $139,001
Total Net Assets Fund Balance$1,381,426$1,520,427▲ $139,001
Total Liabilities and Net Assets / Fund Balance$1,381,426$1,520,427▲ $139,001
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Susan K DunnPresident
Debra StokesVicePresident
Angus BakerEndowment Board Member
Bart SaylorEndowment Board Member
Dale SnyderEndowment Board Member
David RisonEndowment Board Member
Elaine SimpsonEndowment Board Member
Hal TruesdaleEndowment Board Member
Linda ChinnisEndowment Board Member
Lucille KellerEndowment Board Member
Martha WatsonEndowment Board Member
Milton HearneEndowment Board Member
Nancy Cofer-shabicaEndowment Board Member
Peter SteeleEndowment Board Member
Phil JosEndowment Board Member
Sharon LangdaleEndowment Board Member
Stephanie HuntEndowment Board Member
Theresa GreenEndowment Board Member
William SimpsonEndowment Board Member
Michael MarcellSecretaryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,490
Program Service Revenue
$0
Investment Income
$133,966
Other Revenue
$0
All Other Contributions
$8,490
Change in Net Assets
$132,948
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$8,162
Other Expenses$1,346
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$8,162--$8,162
Office Expenses$1,221--$1,221
Information Technology$125--$125
Total Functional Expenses$9,508$0$0$9,508
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Circular Congregational ChCharleston, SC501c3Repairs and mission fund$8,162
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
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI Line 2

“William Simpson and Elaine Simpson are married to each other”

Part VI Line 11B

“990 is emailed to each member of the Endowment Board for review & feedback”

Part VI Line 12C

“Conflict of interest policy is reviewed at annual meeting of the Endowment”

Part VI Line 19

“Form 990 is available by request to the Endowment Treasurer”

Part VI, line 2

“William Simpson & Elaine Simpson are married to each other”

Part VI, line 8A

“Minutes of the annual meeting are available by request from an officer”

Part VI, line 8B

“Documentation of Endowment Finance Committee actions are”

Part VI, line 8B

“available by request from the Treasurer”

Part VI, line 11B

“990 is emailed to each member of Endowment Board for review & feedback”

Part VI, line 12C

“Conflict of interest policy is reviewed at annual meeting of Endowment”

Part VI, line 18

“Form 990 is available by request to the Endowment Treasurer”

Part VI, line 19

“Documents, policies & financial reports available by request to an officer”

Part VII, sec 1A

“Susan Dunn was parttime Events Coordinator for Circular Church”

Filing and Contact Details

Filer

Filer Name
Endowment of Circular Congregational Church Inc
EIN
23-7165319
In Care Of
% Michael Marcell
Phone
8435776400
Address
PO Box 776, Charleston, SC 29402

Signing Officer

Name
Michael Marcell
Title
Treasurer
Phone
8438302857
Signed
2025-10-27

Organization Details

Principal Officer
Susan K Dunn
Formed
1996
Legal Domicile
Sc
Voting Board Members
20
Independent Board Members
20
Employees
0
Raw XML AppendixShowing 400 of 484 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/Form990PartVIISectionAGrp/TitleTxt1VicePresident
IRS990/Form990PartVIISectionAGrp/TitleTxt2SecretaryTreasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt12Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt13Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt14Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt15Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt16Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt17Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt18Endowment Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt19Endowment Board Member
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IRS990/PrincipalOfficerNm0Susan K Dunn
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IRS990/ProgSrvcAccomActy2Grp/Desc0Provided funding for small grants awarded by Circular Congregational Churchs Mission Fund Committee to expand outreach services in the local community.
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0150 Meeting St
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Charleston
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grants for Mission Fund community projects were selected
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1administered summarized at the Annual Meeting by the Mission
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt2Fund Committee
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt3Repair grants to the church were determined by the Endowment Board in
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt4in consultation with the churchs Finance Mission Group
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt5No grant funds were awarded in 2024 to the Theology and Lecture Series
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc2Part I line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc3Part I line 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0William Simpson and Elaine Simpson are married to each other
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 is emailed to each member of the Endowment Board for review & feedback
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Conflict of interest policy is reviewed at annual meeting of the Endowment
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 is available by request to the Endowment Treasurer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4William Simpson & Elaine Simpson are married to each other
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Minutes of the annual meeting are available by request from an officer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Documentation of Endowment Finance Committee actions are
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7available by request from the Treasurer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8990 is emailed to each member of Endowment Board for review & feedback
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Conflict of interest policy is reviewed at annual meeting of Endowment
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Form 990 is available by request to the Endowment Treasurer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Documents, policies & financial reports available by request to an officer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Susan Dunn was parttime Events Coordinator for Circular Church
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