Civic Intelligence

Great Circle

990 • Fiscal year 2022 • EIN 43-0681471

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 25, 2023

PO Box 189St James, MO 65559-0189

(573) 265-3251

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.18x

Higher debt load relative to assets than 42% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.17x

Higher debt load relative to revenue than 31% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Net Margin

12th percentile

-14%

Higher net margin than 12% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Top Officer Pay

69th percentile

$489,181

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2022

Asset Growth

11th percentile

-14%

Faster asset growth than 11% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Revenue Growth

18th percentile

-18%

Faster revenue growth than 18% of similar nonprofits.

2022 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2021 to 2022

Assets

Down

$55,924,156

Down $9,449,310 (-14%) from 2021

Net Assets

Down

$45,976,146

Down $12,172,005 (-21%) from 2021

Liabilities

Up

$9,948,010

Up $2,722,695 (+38%) from 2021

Revenue

Down

$59,429,486

Down $12,947,964 (-18%) from 2021

Expenses

Down

$67,604,625

Down $7,767,272 (-10%) from 2021

Net Income

Down

-$8,175,139

Down $5,180,692 (-173%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$80M$60M$40M$20M$0Assets 2010: $39,097,905Liabilities 2010: $5,303,963Net Assets 2010: $33,793,9422010Assets 2011: $38,563,474Liabilities 2011: $4,767,944Net Assets 2011: $33,795,5302011Assets 2012: $40,349,403Liabilities 2012: $6,761,332Net Assets 2012: $33,588,0712012Assets 2013: $41,163,154Liabilities 2013: $6,689,056Net Assets 2013: $34,474,0982013Assets 2014: $46,492,871Liabilities 2014: $8,335,353Net Assets 2014: $38,157,5182014Assets 2015: $57,949,840Liabilities 2015: $8,679,129Net Assets 2015: $49,270,7112015Assets 2016: $62,358,762Liabilities 2016: $10,034,564Net Assets 2016: $52,324,1982016Assets 2017: $65,471,068Liabilities 2017: $12,393,235Net Assets 2017: $53,077,8332017Assets 2018: $63,517,934Liabilities 2018: $11,928,113Net Assets 2018: $51,589,8212018Assets 2019: $65,225,473Liabilities 2019: $9,114,483Net Assets 2019: $56,110,9902019Assets 2020: $68,390,614Liabilities 2020: $7,314,341Net Assets 2020: $61,076,2732020Assets 2021: $65,373,466Liabilities 2021: $7,225,315Net Assets 2021: $58,148,1512021Assets 2022: $55,924,156Liabilities 2022: $9,948,010Net Assets 2022: $45,976,1462022Assets 2023: $70,404,194Liabilities 2023: $3,458,086Net Assets 2023: $66,946,1082023

Highlighted filing

2022

Assets$55,924,156
Liabilities$9,948,010
Net Assets$45,976,146

Operations Trend

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

$100M$50M$0-$50MExpenses 2010: $37,111,0182010Expenses 2011: $36,738,9292011Expenses 2012: $39,160,2912012Revenue 2013: $44,237,426Expenses 2013: $43,738,110Net Income 2013: $499,3162013Revenue 2014: $51,946,324Expenses 2014: $47,236,018Net Income 2014: $4,710,3062014Revenue 2015: $69,075,114Expenses 2015: $57,260,493Net Income 2015: $11,814,6212015Revenue 2016: $69,271,661Expenses 2016: $66,445,973Net Income 2016: $2,825,6882016Revenue 2017: $72,285,066Expenses 2017: $71,920,846Net Income 2017: $364,2202017Revenue 2018: $77,718,614Expenses 2018: $78,559,594Net Income 2018: -$840,9802018Revenue 2019: $83,769,674Expenses 2019: $80,049,842Net Income 2019: $3,719,8322019Revenue 2020: $85,036,631Expenses 2020: $80,744,219Net Income 2020: $4,292,4122020Revenue 2021: $72,377,450Expenses 2021: $75,371,897Net Income 2021: -$2,994,4472021Revenue 2022: $59,429,486Expenses 2022: $67,604,625Net Income 2022: -$8,175,1392022Revenue 2023: $18,701,744Expenses 2023: $19,338,968Net Income 2023: -$637,2242023

Highlighted filing

2022

Revenue$59,429,486
Expenses$67,604,625
Net Income-$8,175,139
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 25, 2023
Return Version
2022v5.0
Gross Receipts
$60,395,287
Mission and Program Overview

Mission

Great circle inspires life-changing hope and healing so that all children, families and communities can thrive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$36,909,844$32,817,838▼ $4,092,006
Accounts Receivable$6,634,328$8,090,146▲ $1,455,818
Investments in Publicly Traded Securities$6,212,246$5,153,265▼ $1,058,981
Cash and Non-Interest-Bearing Accounts$8,450,644$2,918,735▼ $5,531,909
Investments Program Related$1,672,100$1,664,301▼ $7,799
Prepaid Expenses and Deferred Charges$522,626$503,077▼ $19,549
Pledges and Grants Receivable$805,326$369,643▼ $435,683
Total Assets$65,373,466$55,924,156▼ $9,449,310
Other Assets Total$4,166,352$4,407,151▲ $240,799
Liabilities
Accounts Payable and Accrued Expenses$5,036,747$6,495,716▲ $1,458,969
Other Liabilities$2,122,929$3,378,623▲ $1,255,694
Deferred Revenue$50,875$66,087▲ $15,212
Mortgage Notes Payable Secured by Investment Property$14,764$7,584▼ $7,180
Total Liabilities$7,225,315$9,948,010▲ $2,722,695
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$50,502,544$39,680,776▼ $10,821,768
Net Assets With Donor Restrictions$7,645,607$6,295,370▼ $1,350,237
Total Net Assets Fund Balance$58,148,151$45,976,146▼ $12,172,005
Total Liabilities and Net Assets / Fund Balance$65,373,466$55,924,156▼ $9,449,310

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$27,439,957$33,145,433$57,898,307
Other Land Buildings$1,070,557$7,407,472$8,478,029
Equipment$1,378,491$6,874,904$8,253,395
Land$2,928,833-$2,897,154
Other Assets Org$1,045,122--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$3,003,366-▼ $280,691$64,041$2,658,634
2021$2,973,098-▲ $271,736$241,468$3,003,366
2020$2,861,671-▲ $253,372$141,945$2,973,098
2019$2,564,359-▲ $297,312-$2,861,671
2018$1,184,535$1,000,000▲ $399,579-$2,564,359
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paula FlemingPresident & CEOFT$302,038$187,143$489,181
Leroy NunnChief Financial OfficerFT$224,582$114,133$338,715
Vince HillyerFormer Chief Executive Officer-$226,313$266,501$266,501
Cheryl SchuetzeChief Legal OfficerFT$184,520$66,170$250,690
John MoneyChief Operating OfficerFT$192,519$28,691$221,210
Michael SingerVP of AdvancementFT$150,495$48,219$198,714
Michael GoldenVP of EducationFT$147,319$45,777$193,096
Julia Kelsh-adamiVP of Community Based ServicesFT$135,887$54,264$190,151
Connie FarrowChief Communications & MarketingFT$142,893$45,177$188,070
Phillip McqueenVP of Information TechnologyFT$128,095$57,272$185,367
Brandy PfeiferVP of Res. Treatment ServicesFT$142,769$36,506$179,275
Pam DawsonDirector - Special EducationFT$104,475$30,035$134,510
Christina ToddDirector - NursingFT$120,213$13,451$133,664
Kenneth CoralloDirector - Electronic Health RecordsFT$116,957$7,156$124,113
Sara LoftisChief Operating OfficerFT$120,348$2,552$122,900
Leslie WissSr. Director - Trauma Informed Serv.FT$102,007$19,227$121,234

Board Members and Trustees

NameTitle
Andrew MiedlerChair-executive Committee
Peggy GordinCo-chair
Angela BussBoard Member
Barbara RichterBoard Member
Benjamin CostelloBoard Member
Brian SalmoBoard Member
Bryon PierceBoard Member
Cheryl AvantBoard Member
Clark DavisBoard Member
Darryl MckinneyBoard Member
Denny ReaganBoard Member
Emily EdgellBoard Member
Jack GillisBoard Member
Julie SwardBoard Member
Kelly GastBoard Member
Rich BachusBoard Member
Richard WardBoard Member
Ted ArmstrongBoard Member
William J FleckBoard Member
Paul SundetBoard Member (thru 9/2022)
Heather WoodSecretary
Chris TuckerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Bryan Cave Leighton Paisner LLPLegal ServicesPO BOX 503089, St Louis, MO 63150-3089$1,641,714
Bringing Families TogetherCommunity Based Family Services7151 NORTH LINDBERGH, Hazelwood, MO 63042$554,758
Hope ConnectionsCommunity Based Family Services704 ROUTE 66 101, Waynesville, MO 65583$265,130
Katrina Taylor And Associates LLCCommunity Based Family Services7601 NATURAL BRIDGE RD STE 102, St Louis, MO 63121$191,625
Polsinelli Shalton Welte Suelthaus PCLegal Services700 W 47TH ST STE 1000, Kansas City, MO 64112$150,514
Revenue and Support

Revenue Composition

Contributions and Grants
$4,593,755
Program Service Revenue
$53,418,094
Investment Income
$1,099,037
Other Revenue
$318,600
All Other Contributions
$2,905,152
Change in Net Assets
$-8,175,139

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory56$301,933Fair Market Value
Securities Publicly Traded14$261,272Marketable Securities
Real Estate Commercial2$260,000Fair Market Value
Clothing and Household Goods-$169,630Fair Market Value
Other Non Cash Contri Table18$12,683Fair Market Value
Books and Publications-$4,095Fair Market Value
Total Noncash Contributions90$1,009,613-

Audited Revenue Reconciliation

Revenue per Audited Statements
$59,413,534
Revenue Not Reported on Financial Statements
$15,952
Revenue Not Reported on Form 990
$-3,464,958
Total Revenue per Audited Statements
$55,948,576
Total Revenue per Form 990
$59,429,486
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$40,979,689
Other Expenses$26,148,080
Total Fundraising Expense$1,575,020
Grants and Similar Amounts Paid$476,856
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$28,155,733$2,418,829$881,974$31,456,536
Other Employee Benefits$3,438,370$315,321$60,402$3,814,093
Office Expenses$1,415,581$2,264,272$96,435$3,776,288
Depreciation Depletion$2,867,727$164,509$33,752$3,065,988
Insurance$2,852,706$119,171$40,116$3,011,993
Payroll Taxes$2,085,729$355,399$76,442$2,517,570
Current Officers, Directors, Trustees, and Key Employees$506,270$1,729,485$198,714$2,434,469
Fees for Services Legal-$1,863,241-$1,863,241
Occupancy$1,401,565$66,415$14,369$1,482,349
Travel$885,543$75,918$15,459$976,920
Pension Plan Contributions$588,908$125,340$42,773$757,021
Fees for Services Other$591,960$156,877$8,048$756,885
Grants to Domestic Orgs$476,856--$476,856
Fees for Services Accounting-$129,393-$129,393
Advertising$70$15,086$92,558$107,714
Fees for Services Lobbying-$54,000-$54,000
Interest-$16,031-$16,031
Fees for Service Investment Mgmnt Fees-$15,952-$15,952
Other Expenses$845$116,730$13,978$845
Total Functional Expenses$56,027,636$10,001,969$1,575,020$67,604,625

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$67,604,625
Expenses per Audited Statements$67,588,673
Total Expenses per Audited Statements$67,056,765
Expenses Not Reported on Financial Statements$15,952
Expenses Not Reported on Form 990$-531,908
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Great Circle EndowmentSaint James, MO501(c)(3)Operational Support$476,856
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$394,618
Fundraising Direct Expenses$76,018
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spg Handbags of Hope$148,725$132,725$21,574$111,151
Stl Fall Fete$123,685$45,710$26,300$19,410
Total Events$513,458$394,618$76,018$318,600
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Retirement Liability$1,300,554
Lease Liability$1,123,871
Annuities Payable$954,198
Governance and Compliance

Governance Checklist

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

Governance Explanations

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

The 990 was reviewed by the cfo prior to filing. The 990 was also distributed to the full board of directors prior to filing.

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

The organization monitors and enforces compliance with the written conflict of interest policy by requiring all supervisors, management, officers, board members, and trustees to annually sign a statement regarding all interests that could give rise to conflicts. These signed forms are then reviewed by the executive committee of the board for potential conflicts that should be reported / discussed by the board.

Form 990, Part VI, Section B, Line 15

The process for determining compensation of the president and ceo and other officers includes comparing salaries to the market in the surrounding area. The compensation of the president and ceo is determined by the executive committee and is approved by the board chair annually.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and audited financial statements are available upon written request.

Filing and Contact Details

Filer

Filer Name
Great Circle
EIN
43-0681471
Phone
5732653251
Address
PO BOX 189, ST JAMES, MO 65559-0189

Signing Officer

Name
Jason Hooper
Title
Board Member
Phone
5732653251
Signed
2023-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paula Fleming
Formed
1949
Legal Domicile
Mo
Voting Board Members
21
Independent Board Members
21
Employees
1,185
Volunteers
753

Preparer

Firm
Rubinbrown Llp
Address
7676 FORSYTH BLVD SUITE 2100, SAINT LOUIS, MO 63105
Preparer
Kimberly a Ryan
Phone
3142903300
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Value of beneficial interest in perpetual trust -808,587. Change in value of split interest agreements -88,596. Pension related costs -531,908. Impairment loss of property held for sale -1,810,290.

General Overview and Update

On december 20, 2022, great circle and great circle endowment, inc. Entered into a restructuring agreement with kvc health systems, inc. (kvc) and kvc behavioral healthcare missouri, inc. (kvc missouri). Under this agreement, these organizations, with a shared mission to provide high-quality children's mental health and family services, will integrate effective april 1, 2023. During 2021, the organization was made aware of an inquiry by various federal departments into contractual obligations related to staffing ratios in residential programs and was complying with all requests for information related to the inquiry. This inquiry was ongoing throughout 2022 and management, based upon consultation with legal counsel, recorded a potential liability for the resolution of this settlement in the amount of $1,866,000 at december 31, 2022. Subsequent to year end, a settlement agreement in this amount was executed.

Financial Statement Notes

PART V, LINE 4:

The organization's endowment has been restricted by the donor such that income earned by the endowment may be used for operations and scholarships.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in value of perpetual trusts -808,587. Change in value of split interest agreements -88,596. Impairment loss of property held for sale -1,810,290.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Pension related costs -531,908.

Part X, Line 2

Since the organization is exempt from income taxes, footnote disclosure of uncertain tax positions is not required unless management believes that a material liabiltiy for an uncertain tax position exists, therefore the financial statements do not include a footnote on uncertain tax positions.

Part XI, Line 2D

During 2022, the organization began actively marketing its land, buildings and improvements and equipment and furnishings in marshall for sale in multiple parcels, consisting of the main campus and four cottages. Based on a fair value assessment as well as contracted sales prices of sale subsequent to year end, an impairment loss of $1,810,290 was recognized on the main campus and one of the cottages.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR-EXECUTIVE COMMITTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3CO-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD MEMBER (THRU 9/2022)
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt22PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt23CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt24CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt25CHIEF LEGAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt26VP OF ADVANCEMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt27VP OF RES. TREATMENT SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt28VP OF EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt29VP OF INFORMATION TECHNOLOGY
IRS990/Form990PartVIISectionAGrp/TitleTxt30CHIEF COMMUNICATIONS & MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt31VP OF COMMUNITY BASED SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt32CHIEF OPERATING OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR - NURSING

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$70.4$3.46$66.9$18.7$19.3$0.64
2022Detailed filing. Detailed filing data is available for this year.$55.9$9.95$46.0$59.4$67.6$8.18
2021Detailed filing. Detailed filing data is available for this year.$65.4$7.23$58.1$72.4$75.4$2.99
2020Detailed filing. Detailed filing data is available for this year.$68.4$7.31$61.1$85.0$80.7$4.29
2019Detailed filing. Detailed filing data is available for this year.$65.2$9.11$56.1$83.8$80.0$3.72
2018Detailed filing. Detailed filing data is available for this year.$63.5$11.9$51.6$77.7$78.6$0.84
2017Detailed filing. Detailed filing data is available for this year.$65.5$12.4$53.1$72.3$71.9$0.36
2016Detailed filing. Detailed filing data is available for this year.$62.4$10.0$52.3$69.3$66.4$2.83
2015Detailed filing. Detailed filing data is available for this year.$57.9$8.68$49.3$69.1$57.3$11.8
2014Detailed filing. Detailed filing data is available for this year.$46.5$8.34$38.2$51.9$47.2$4.71
2013Detailed filing. Detailed filing data is available for this year.$41.2$6.69$34.5$44.2$43.7$0.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.3$6.76$33.6$39.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.6$4.77$33.8$36.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.1$5.30$33.8$37.1