Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
20th percentile
Faster revenue growth than 20% of similar nonprofits.
Assets
Down$5,084,771
Down $166,172 (-3.2%) from 2016
Net Assets
Down$749,170
Down $71,066 (-8.7%) from 2016
Liabilities
Down$4,335,601
Down $95,106 (-2.1%) from 2016
Revenue
Down$1,451,533
Down $126,572 (-8.0%) from 2016
Expenses
Down$1,522,599
Down $25,271 (-1.6%) from 2016
Net Income
Down-$71,066
Down $101,301 (-335%) from 2016
To provide a nurturing environment
To provide a nurturing environment that meets the intellectual, social, emotional, and physical needs of our students through engaging, challenging inquiry-based education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,724,979 | $3,695,398 | ▼ $29,581 |
| Cash and Non-Interest-Bearing Accounts | $891,046 | $762,859 | ▼ $128,187 |
| Accounts Receivable | $586,047 | $616,327 | ▲ $30,280 |
| Loans From Officers Directors | $108,333 | $58,333 | ▼ $50,000 |
| Prepaid Expenses and Deferred Charges | $11,180 | $8,166 | ▼ $3,014 |
| Inventories for Sale or Use | $2,061 | $2,021 | ▼ $40 |
| Total Assets | $5,215,313 | $5,084,771 | ▼ $130,542 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $3,200,016 | $3,134,069 | ▼ $65,947 |
| Deferred Revenue | $1,064,669 | $1,114,575 | ▲ $49,906 |
| Other Liabilities | $14,596 | $21,646 | ▲ $7,050 |
| Accounts Payable and Accrued Expenses | $7,463 | $6,978 | ▼ $485 |
| Total Liabilities | $4,395,077 | $4,335,601 | ▼ $59,476 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $820,236 | $749,170 | ▼ $71,066 |
| Total Net Assets Fund Balance | $820,236 | $749,170 | ▼ $71,066 |
| Total Liabilities and Net Assets / Fund Balance | $5,215,313 | $5,084,771 | ▼ $130,542 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,393,674 | $716,916 | $3,110,590 |
| Land | $1,260,000 | - | $1,260,000 |
| Equipment | $41,724 | $127,011 | $168,735 |
| Other Land Buildings | - | $44,188 | $44,188 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michelle Parker | Head of School | FT | $52,708 | $1,458 | $54,166 |
| Pamela Toohey | Faculty Trustee | - | $35,798 | $1,020 | $36,818 |
| Name | Title |
|---|---|
| Carl Tugberk | Chair |
| Jennifer Serenyi | Vice Chair |
| Jeanne Downey-vanover | Trustee |
| Jenny Whichard | Trustee |
| John Demarchi | Trustee |
| Kim Bair | Trustee |
| Rhonda Anderson-speight | Trustee |
| Shannon Ryan | Trustee |
| Tom Scholz | Trustee |
| Ginny Mcdonald | Trustee Emeritus |
| Jodi Thurmond | Trustee Emeritus |
| Michael Gilliard | Secretary |
| Adam Bolter | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $975,326 |
| Other Expenses | $547,273 |
| Total Fundraising Expense | $3,018 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $564,421 | $218,321 | $1,176 | $783,918 |
| Interest | $132,720 | $51,613 | $0 | $184,333 |
| Current Officers, Directors, Trustees, and Key Employees | $72,000 | $27,850 | $150 | $100,000 |
| Depreciation Depletion | $65,280 | $25,258 | $129 | $90,667 |
| Payroll Taxes | $49,885 | $19,296 | $104 | $69,285 |
| Occupancy | $26,523 | $10,259 | $55 | $36,837 |
| All Other Expenses | $18,005 | $13,398 | $1,138 | $32,541 |
| Fees for Services Other | $27,463 | $1,294 | $0 | $28,757 |
| Insurance | $17,917 | $6,968 | $0 | $24,885 |
| Other Employee Benefits | $15,929 | $5,973 | $221 | $22,123 |
| Other Expenses | $0 | $12,000 | $0 | $12,000 |
| Fees for Services Accounting | $0 | $7,900 | $0 | $7,900 |
| Advertising | $0 | $7,651 | $0 | $7,651 |
| Travel | $2,562 | $0 | $0 | $2,562 |
| Conferences and Meetings | $154 | $0 | $0 | $154 |
| Total Functional Expenses | $1,083,813 | $435,768 | $3,018 | $1,522,599 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,524,345 |
| Expenses per Audited Statements | $1,522,599 |
| Total Expenses per Form 990 | $1,522,599 |
| Expenses Not Reported on Form 990 | $1,746 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $1,746 |
| Fundraising Gross Income | $1,746 |
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Tara Scholz | Spouse of Board Member | Salary | No | $45,086 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $108,333 | $58,333 | ▼ $50,000 |
| Liability | Amount |
|---|---|
| Capital Lease | $21,546 |
| Deposit | $100 |
“The chairperson circulates copies of the form 990 to all officers and directors for their review and comment. All comments are addressed prior to submission of form 990 to the irs.”
“Each year, all officers and trustees are required to read the conflict of interest policy and attest in writing to their compliance.”
“The compensation of officers, directors and key employees is reviewed annually by all officers and trustees. The review and approval process consists of an evaluation of each individual's performance, as well as consideration of available data on the compensation of personnel with similar organizations in the geographic area.”
“The compensation of officers, directors and key employees is reviewed annually by all officers and trustees. The review and approval process consists of an evaluation of each individual's performance, as well as consideration of available data on the compensation of personnel with similar organizations in the geographic area.”
“The school makes all documents available upon request.”
“Awards and grants 120. 120. 0. 0.”
“Bad debt 1856. 0. 1856. 0.”
“Bank fees 5477. 0. 5477. 0.”
“Fundraising 191. 0. 0. 191.”
“Licensing and fees 1193. 0. 1193. 0.”
“Miscellaneous 2508. 0. 2508. 0.”
“POSTAGE 301. 0. 301. 0.”
“Taxes, other 1570. 1570. 0. 0.”
“Telephone 1963. 1413. 550. 0.”
“Training 1950. 1950. 0. 0.”
“Supplies, food 3633. 3633. 0. 0.”
“Supplies, other 2751. 1238. 1513. 0.”
“Parent committee 9028. 8081. 0. 947.”
“The school adopted the recommendations of the financial accounting standards board (fasb) in its accounting standards codification (asc) for accounting of uncertainty in income taxes without any material effect to the financial statements. These recommendations clarify the accounting for uncertainty in income taxes by prescribing the recognition threshold a tax position is required to meet before being recognized in the financial statements. They also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The school has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The school believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the school's financial condition, results of operations or cash flows. Accordingly, the school has not recorded any reserves, or related accruals for interest and penalties for uncertain tax positions at june 30, 2017. With few exceptions, the school is no longer subject to u.s. Federal, state or local tax examinations by tax authorities for years beginning before july 1, 2013.”
“Fundraising expenses netted with revenue on form 990.”
“Fundraising expenses netted with revenue on form 990.”
“There is no revenue or expense to report for the current year. Circle, inc. Is required to maintain it in its natural habitat.”
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 | 7463 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 6978 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 586047 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 616327 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE A NURTURING ENVIRONMENT THAT MEETS THE INTELLECTUAL, SOCIAL, EMOTIONAL, AND PHYSICAL NEEDS OF OUR STUDENTS THROUGH ENGAGING, CHALLENGING INQUIRY-BASED EDUCATION. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 0 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 7651 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 7651 |
| IRS990/AllOtherContributionsAmt | 0 | 58077 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 1138 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 13398 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 18005 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 32541 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | CARL TUGBERK CO CIRCLE INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3018693728 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 15601 GERMANTOWN ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DARNESTOWN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 20874 |
| IRS990/BusinessRlnWithFamMemInd | 0 | true |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 891046 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 762859 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 150 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 27850 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 72000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 100000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 154 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 154 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | true |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 9092 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 79169 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1367 |
| IRS990/CYOtherExpensesAmt | 0 | 547273 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1370997 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -71066 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 975326 |
| IRS990/CYTotalExpensesAmt | 0 | 1522599 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 3018 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1451533 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 1064669 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1114575 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 129 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 25258 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 65280 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 90667 |
| IRS990/Desc | 0 | CIRCLE INC., DOING BUSINESS AS SENECA ACADEMY, PROVIDED EDUCATION FOR STUDENTS IN PRE-SCHOOL, KINDGERGARTEN, AND ELEMENTARY THROUGH SIXTH GRADE. THE ACADEMY'S ENROLLMENT FOR THE ACADEMIC YEAR ENDED JUNE 30, 2017 WAS 141. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 50 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1083813 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 7900 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7900 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1294 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 27463 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 28757 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 40 |
| 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/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | 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/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 1020 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 1458 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CARL TUGBERK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JENNIFER SERENYI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ADAM BOLTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MICHAEL GILLIARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RHONDA ANDERSON-SPEIGHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KIM BAIR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JOHN DEMARCHI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JEANNE DOWNEY-VANOVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SHANNON RYAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | TOM SCHOLZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JENNY WHICHARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | PAMELA TOOHEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | GINNY MCDONALD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | JODI THURMOND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | MICHELLE PARKER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| 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/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 35798 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 52708 |
| 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/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | FACULTY TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TRUSTEE EMERITUS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TRUSTEE EMERITUS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | HEAD OF SCHOOL |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1984 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingAmt | 0 | 9092 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 1746 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 1746 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1453279 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6968 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 17917 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 24885 |
| IRS990/InterestGrp/FundraisingAmt | 0 | 0 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 51613 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 132720 |
| IRS990/InterestGrp/TotalAmt | 0 | 184333 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 2061 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 2021 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1367 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1367 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 888115 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3724979 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 3695398 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4583513 |
| IRS990/LegalDomicileStateCd | 0 | MD |
| IRS990/LoanOutstandingInd | 0 | true |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 108333 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 58333 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 12000 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE A NURTURING ENVIRONMENT |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 3200016 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 3134069 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 820236 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 749170 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 55 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 10259 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 26523 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 36837 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 221 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 5973 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 15929 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 22123 |
| IRS990/OtherExpensesGrp/Desc | 0 | AFTERSCHOOL |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES, EDUCATIONAL |
| IRS990/OtherExpensesGrp/Desc | 3 | WEBSITE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 45 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 27987 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 12000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 55124 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 21452 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 14378 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 0 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 55124 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 49484 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14378 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 12000 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 14596 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 21646 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 1176 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 218321 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 564421 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 783918 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 104 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 19296 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 49885 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 69285 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 11180 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 8166 |
| IRS990/PrincipalOfficerNm | 0 | CARL TUGBERK |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EDUCATION SERVICES |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1370997 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 78112 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1459 |
| IRS990/PYOtherExpensesAmt | 0 | 635881 |
| IRS990/PYOtherRevenueAmt | 0 | -4583 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1503117 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 30235 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 911989 |
| IRS990/PYTotalExpensesAmt | 0 | 1547870 |
| IRS990/PYTotalRevenueAmt | 0 | 1578105 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -71066 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1370997 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 0 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 2393674 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 716916 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 3110590 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 41724 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 127011 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 168735 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1746 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1522599 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1260000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1260000 |
| IRS990ScheduleD/ModifiedEasementsCnt | 0 | 0 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 1746 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 44188 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 44188 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 100 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 21546 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEPOSIT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CAPITAL LEASE |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -1746 |
| IRS990ScheduleD/ProtectionNaturalHabitatInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -1746 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1453279 |
| IRS990ScheduleD/Section170hRqrStsfdInd | 0 | false |
| IRS990ScheduleD/StaffHoursSpentEnforcementCnt | 0 | 0 |
| IRS990ScheduleD/StatesEasementsHeldCnt | 0 | 1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL ADOPTED THE RECOMMENDATIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) IN ITS ACCOUNTING STANDARDS CODIFICATION (ASC) FOR ACCOUNTING OF UNCERTAINTY IN INCOME TAXES WITHOUT ANY MATERIAL EFFECT TO THE FINANCIAL STATEMENTS. THESE RECOMMENDATIONS CLARIFY THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THEY ALSO PROVIDE GUIDANCE ON DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION. INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE SCHOOL HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE SCHOOL BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE SCHOOL'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE SCHOOL HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX POSITIONS AT JUNE 30, 2017. WITH FEW EXCEPTIONS, THE SCHOOL IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE OR LOCAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEGINNING BEFORE JULY 1, 2013. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FUNDRAISING EXPENSES NETTED WITH REVENUE ON FORM 990. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | FUNDRAISING EXPENSES NETTED WITH REVENUE ON FORM 990. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | THERE IS NO REVENUE OR EXPENSE TO REPORT FOR THE CURRENT YEAR. CIRCLE, INC. IS REQUIRED TO MAINTAIN IT IN ITS NATURAL HABITAT. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt X, Line 2 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt XI, Line 4b |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt XII, Line 2d |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt II, Line 9 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 3695398 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1522599 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 21646 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1451533 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1453279 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1524345 |
| IRS990ScheduleD/WrittenPolicyMonitoringInd | 0 | false |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.