Civic Intelligence

Circle Inc.

990 • Fiscal year 2020 • EIN 52-1316913

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 03, 2020

Organization ProfileWWW.SENECAACADEMY.ORG
15601 Germantown RoadDarnestown, MD 20874

(301) 869-3728

Siviq Scores

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

Liabilities / Assets

91st percentile

0.89x

Higher debt load relative to assets than 91% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

92nd percentile

2.66x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

36th percentile

-0.5%

Higher net margin than 36% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2020

Asset Growth

11th percentile

-7.5%

Faster asset growth than 11% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

48th percentile

-0.0%

Faster revenue growth than 48% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$4,310,708

Down $351,673 (-7.5%) from 2019

Net Assets

Down

$475,278

Down $6,908 (-1.4%) from 2019

Liabilities

Down

$3,835,430

Down $344,765 (-8.2%) from 2019

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin36th percentile

Revenue

Down

$1,443,280

Down $367 (-0.0%) from 2019

Expenses

Down

$1,450,188

Down $131,831 (-8.3%) from 2019

Net Income

Up

-$6,908

Up $131,464 (+95%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,447,875Liabilities 2011: $3,757,142Net Assets 2011: $690,7332011Assets 2012: $4,353,620Liabilities 2012: $3,632,881Net Assets 2012: $720,7392012Assets 2013: $4,450,629Liabilities 2013: $3,548,253Net Assets 2013: $902,3762013Assets 2014: $4,540,287Liabilities 2014: $3,729,634Net Assets 2014: $810,6532014Assets 2015: $4,689,521Liabilities 2015: $3,899,520Net Assets 2015: $790,0012015Assets 2016: $5,250,943Liabilities 2016: $4,430,707Net Assets 2016: $820,2362016Assets 2017: $5,084,771Liabilities 2017: $4,335,601Net Assets 2017: $749,1702017Assets 2018: $4,869,862Liabilities 2018: $4,249,304Net Assets 2018: $620,5582018Assets 2019: $4,662,381Liabilities 2019: $4,180,195Net Assets 2019: $482,1862019Assets 2020: $4,310,708Liabilities 2020: $3,835,430Net Assets 2020: $475,2782020Assets 2021: $5,477,746Liabilities 2021: $4,889,994Net Assets 2021: $587,7522021Assets 2022: $5,826,664Liabilities 2022: $4,790,261Net Assets 2022: $1,036,4032022Assets 2023: $5,697,496Liabilities 2023: $4,208,641Net Assets 2023: $1,488,8552023Assets 2024: $6,346,095Liabilities 2024: $5,040,882Net Assets 2024: $1,305,2132024

Highlighted filing

2020

Assets$4,310,708
Liabilities$3,835,430
Net Assets$475,278
Open 2020 Filing

Operations Trend

Revenue Growth48th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,299,635Expenses 2011: $1,304,273Net Income 2011: -$4,6382011Revenue 2012: $1,342,983Expenses 2012: $1,312,977Net Income 2012: $30,0062012Revenue 2013: $1,576,598Expenses 2013: $1,394,961Net Income 2013: $181,6372013Revenue 2014: $1,575,235Expenses 2014: $1,666,958Net Income 2014: -$91,7232014Revenue 2015: $1,479,358Expenses 2015: $1,500,010Net Income 2015: -$20,6522015Revenue 2016: $1,578,105Expenses 2016: $1,547,870Net Income 2016: $30,2352016Revenue 2017: $1,451,533Expenses 2017: $1,522,599Net Income 2017: -$71,0662017Revenue 2018: $1,459,201Expenses 2018: $1,587,813Net Income 2018: -$128,6122018Revenue 2019: $1,443,647Expenses 2019: $1,582,019Net Income 2019: -$138,3722019Revenue 2020: $1,443,280Expenses 2020: $1,450,188Net Income 2020: -$6,9082020Revenue 2021: $1,601,043Expenses 2021: $1,488,569Net Income 2021: $112,4742021Revenue 2022: $2,334,054Expenses 2022: $1,885,403Net Income 2022: $448,6512022Revenue 2023: $2,563,899Expenses 2023: $2,111,447Net Income 2023: $452,4522023Revenue 2024: $2,077,508Expenses 2024: $2,261,150Net Income 2024: -$183,6422024

Highlighted filing

2020

Revenue$1,443,280
Expenses$1,450,188
Net Income-$6,908
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 3, 2020
Return Version
2019v5.1
Gross Receipts
$1,443,280
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,568,618$3,483,991▼ $84,627
Accounts Receivable$642,346$570,601▼ $71,745
Cash and Non-Interest-Bearing Accounts$59,362$186,832▲ $127,470
Savings and Temporary Cash Investments$381,035$63,514▼ $317,521
Loans From Officers Directors$50,000$0▼ $50,000
Prepaid Expenses and Deferred Charges$11,020$5,770▼ $5,250
Total Assets$4,662,381$4,310,708▼ $351,673
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,989,641$2,932,087▼ $57,554
Deferred Revenue$1,075,934$651,257▼ $424,677
Unsecured Notes Loans Payable-$201,000-
Other Liabilities$34,420$26,745▼ $7,675
Accounts Payable and Accrued Expenses$30,200$24,341▼ $5,859
Total Liabilities$4,180,195$3,835,430▼ $344,765
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$482,186$475,278▼ $6,908
Total Net Assets Fund Balance$482,186$475,278▼ $6,908
Total Liabilities and Net Assets / Fund Balance$4,662,381$4,310,708▼ $351,673

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,174,982$959,389$3,134,371
Land$1,260,000-$1,260,000
Equipment$49,009$147,955$196,964
Other Land Buildings$0$44,188$44,188
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Michelle ParkerHead of SchoolFT$105,788$105,788
Donna WebbFaculty TrusteePT$17,258$17,258

Board Members and Trustees

NameTitle
Jennifer SerenyiChair
Carl TugberkImmediate Past Chair
Shannon RyanVice Chair
Gary McphersonTrustee
Jenny WhichardTrustee
John DemarchiTrustee
Kelly CostelloTrustee
Kim BairTrustee
Rhonda Anderson-speightTrustee
Tris Anne DesalvioTrustee
Zac LippTrustee
Ginny McdonaldTrustee Emeritus
Joy ThurmondTrustee Emeritus
Jim NagelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$121,929
Program Service Revenue
$1,319,228
Investment Income
$2,123
Other Revenue
$0
All Other Contributions
$117,329
Change in Net Assets
$-6,908

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,443,280
Total Revenue per Audited Statements
$1,443,280
Total Revenue per Form 990
$1,443,280
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$925,625
Other Expenses$524,563
Total Fundraising Expense$1,799
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$531,542$205,603$1,107$738,252
Interest$122,572$47,667$0$170,239
Current Officers, Directors, Trustees, and Key Employees$77,136$29,837$161$107,134
Depreciation Depletion$69,597$26,928$138$96,663
Payroll Taxes$46,911$18,145$98$65,154
Fees for Services Other$39,114$1,843$0$40,957
Occupancy$28,168$10,896$59$39,123
Insurance$23,581$9,170$0$32,751
All Other Expenses$9,852$8,251$37$18,140
Other Employee Benefits$10,861$4,073$151$15,085
Fees for Services Accounting$0$11,200$0$11,200
Fees for Services Legal$0$7,675$0$7,675
Advertising$0$6,911$0$6,911
Other Expenses$5,986$0$0$5,986
Travel$469$0$0$469
Total Functional Expenses$1,035,114$413,275$1,799$1,450,188

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,450,188
Total Expenses per Audited Statements$1,450,188
Total Expenses per Form 990$1,450,188
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
Loans from Officers, Directors, Trustees, and Key Employees$50,000$0▼ $50,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease$26,745
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Circle Inc
EIN
52-1316913
Phone
3018693728
Address
15601 GERMANTOWN ROAD, DARNESTOWN, MD 20874
Doing Business As
Seneca Academy

Signing Officer

Name
Jennifer Serenyi
Title
Chair
Phone
3018693728
Signed
2020-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Serenyi
Formed
1984
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
11
Employees
57
Volunteers
75

Preparer

Firm
Anderson Davis & Associates CPA Pa
Address
1406 B SOUTH CRAIN HWY STE 204, GLEN BURNIE, MD 21061
Preparer
Benjamin M Yust CPA
Phone
4107662645
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“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.”

Pt VI, Line 12C

“Each year, all officers and trustees are required to read the conflict of interest policy and attest in writing to their compliance.”

Pt VI, Line 15A

“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.”

Pt VI, Line 15B

“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.”

Pt VI, Line 19

“The school makes all documents available upon request.”

Financial Statement Notes

Pt II, Line 9

“There is no revenue or expense to report for the current year. Circle, inc. Is required to maintain it in its natural habitat.”

Pt X, Line 2

“The School follows the recommendations of the Financial Accounting Standards Board (FASB) in its Accounting Standards Codification (ASC) for Accounting of Uncertainty in Income Taxes. 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 effect 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 income tax positions at June 30, 2020. With few exceptions, the School's tax returns remain open for three years for federal and state examination.”

Raw XML AppendixShowing 400 of 522 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt030200
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt024341
IRS990/AccountsReceivableGrp/BOYAmt0642346
IRS990/AccountsReceivableGrp/EOYAmt0570601
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE A NURTURING ENVIRONMENT THAT MEETS THE INTELLECTUAL, SOCIAL, EMOTIONAL, AND PHYSICAL NEEDS OF OUR STUDENTS THROUGH ENGAGING, CHALLENGING INQUIRY-BASED EDUCATION.
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt06911
IRS990/AdvertisingGrp/ProgramServicesAmt00
IRS990/AdvertisingGrp/TotalAmt06911
IRS990/AllOtherContributionsAmt0117329
IRS990/AllOtherExpensesGrp/FundraisingAmt037
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt08251
IRS990/AllOtherExpensesGrp/ProgramServicesAmt09852
IRS990/AllOtherExpensesGrp/TotalAmt018140
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JENNIFER SERENYI CO CIRCLE INC
IRS990/BooksInCareOfDetail/PhoneNum03018693728
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt015601 GERMANTOWN ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0DARNESTOWN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020874
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt059362
IRS990/CashNonInterestBearingGrp/EOYAmt0186832
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt0161
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt029837
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt077136
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0107134
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0true
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0121929
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt02123
IRS990/CYOtherExpensesAmt0524563
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01319228
IRS990/CYRevenuesLessExpensesAmt0-6908
IRS990/CYSalariesCompEmpBnftPaidAmt0925625
IRS990/CYTotalExpensesAmt01450188
IRS990/CYTotalFundraisingExpenseAmt01799
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01443280
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt01075934
IRS990/DeferredRevenueGrp/EOYAmt0651257
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt0138
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt026928
IRS990/DepreciationDepletionGrp/ProgramServicesAmt069597
IRS990/DepreciationDepletionGrp/TotalAmt096663
IRS990/Desc0CIRCLE INC., DOING BUSINESS AS SENECA ACADEMY, PROVIDED EDUCATION FOR STUDENTS IN PRE-SCHOOL, KINDGERGARTEN, AND ELEMENTARY THROUGH FIFTH GRADE. THE ACADEMY'S ENROLLMENT FOR THE ACADEMIC YEAR ENDED JUNE 30, 2020 WAS 153.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0SENECA ACADEMY
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt057
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt01035114
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt011200
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt011200
IRS990/FeesForServicesLegalGrp/FundraisingAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt07675
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt07675
IRS990/FeesForServicesOtherGrp/FundraisingAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt01843
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt039114
IRS990/FeesForServicesOtherGrp/TotalAmt040957
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt050.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt112.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt122.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt132.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt142.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt150.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHELLE PARKER
IRS990/Form990PartVIISectionAGrp/PersonNm1DONNA WEBB
IRS990/Form990PartVIISectionAGrp/PersonNm2JENNIFER SERENYI
IRS990/Form990PartVIISectionAGrp/PersonNm3SHANNON RYAN
IRS990/Form990PartVIISectionAGrp/PersonNm4JIM NAGEL
IRS990/Form990PartVIISectionAGrp/PersonNm5RHONDA ANDERSON-SPEIGHT
IRS990/Form990PartVIISectionAGrp/PersonNm6KIM BAIR
IRS990/Form990PartVIISectionAGrp/PersonNm7KELLY COSTELLO
IRS990/Form990PartVIISectionAGrp/PersonNm8JOHN DEMARCHI
IRS990/Form990PartVIISectionAGrp/PersonNm9TRIS ANNE DESALVIO
IRS990/Form990PartVIISectionAGrp/PersonNm10ZAC LIPP
IRS990/Form990PartVIISectionAGrp/PersonNm11GARY MCPHERSON
IRS990/Form990PartVIISectionAGrp/PersonNm12JENNY WHICHARD
IRS990/Form990PartVIISectionAGrp/PersonNm13JOY THURMOND
IRS990/Form990PartVIISectionAGrp/PersonNm14GINNY MCDONALD
IRS990/Form990PartVIISectionAGrp/PersonNm15CARL TUGBERK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0105788
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt117258
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/TitleTxt0HEAD OF SCHOOL
IRS990/Form990PartVIISectionAGrp/TitleTxt1FACULTY TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt15IMMEDIATE PAST CHAIR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01984
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01443280
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt09170
IRS990/InsuranceGrp/ProgramServicesAmt023581
IRS990/InsuranceGrp/TotalAmt032751
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt047667
IRS990/InterestGrp/ProgramServicesAmt0122572
IRS990/InterestGrp/TotalAmt0170239
IRS990/InvestmentIncomeGrp/ExclusionAmt02123
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02123
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01151532
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03568618
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03483991
IRS990/LandBldgEquipCostOrOtherBssAmt04635523
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt050000
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt04600
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE A NURTURING ENVIRONMENT THAT MEETS THE INTELLECTUAL, SOCIAL, EMOTIONAL, AND PHYSICAL NEEDS OF OUR STUDENTS THROUGH ENGAGING, CHALLENGING INQUIRY-BASED EDUCATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt02989641
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02932087
IRS990/NetAssetsOrFundBalancesBOYAmt0482186
IRS990/NetAssetsOrFundBalancesEOYAmt0475278
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0482186
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0475278
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt059
IRS990/OccupancyGrp/ManagementAndGeneralAmt010896
IRS990/OccupancyGrp/ProgramServicesAmt028168
IRS990/OccupancyGrp/TotalAmt039123
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0151
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04073
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt010861
IRS990/OtherEmployeeBenefitsGrp/TotalAmt015085
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1AFTERSCHOOL
IRS990/OtherExpensesGrp/Desc2SUPPLIES, EDUCATIONAL
IRS990/OtherExpensesGrp/Desc3PARENT COMMITTEE
IRS990/OtherExpensesGrp/FundraisingAmt048
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt025076
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt022803
IRS990/OtherExpensesGrp/ProgramServicesAmt124784
IRS990/OtherExpensesGrp/ProgramServicesAmt221738
IRS990/OtherExpensesGrp/ProgramServicesAmt35986
IRS990/OtherExpensesGrp/TotalAmt047927
IRS990/OtherExpensesGrp/TotalAmt124784
IRS990/OtherExpensesGrp/TotalAmt221738
IRS990/OtherExpensesGrp/TotalAmt35986
IRS990/OtherLiabilitiesGrp/BOYAmt034420
IRS990/OtherLiabilitiesGrp/EOYAmt026745
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01107
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0205603
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0531542
IRS990/OtherSalariesAndWagesGrp/TotalAmt0738252
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt098
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018145
IRS990/PayrollTaxesGrp/ProgramServicesAmt046911
IRS990/PayrollTaxesGrp/TotalAmt065154
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011020
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05770
IRS990/PrincipalOfficerNm0JENNIFER SERENYI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION SERVICES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01319228
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt083032
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02777
IRS990/PYOtherExpensesAmt0550569
IRS990/PYOtherRevenueAmt0-2976
IRS990/PYProgramServiceRevenueAmt01360814
IRS990/PYRevenuesLessExpensesAmt0-138372
IRS990/PYSalariesCompEmpBnftPaidAmt01031450
IRS990/PYTotalExpensesAmt01582019
IRS990/PYTotalRevenueAmt01443647
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-6908
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01319228
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0381035
IRS990/SavingsAndTempCashInvstGrp/EOYAmt063514
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt02174982
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0959389
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03134371
IRS990ScheduleD/EquipmentGrp/BookValueAmt049009
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0147955
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0196964
IRS990ScheduleD/ExpensesSubtotalAmt01450188
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01260000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01260000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt044188
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt044188
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt026745
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE
IRS990ScheduleD/ProtectionNaturalHabitatInd0X
IRS990ScheduleD/RevenueSubtotalAmt01443280
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THERE IS NO REVENUE OR EXPENSE TO REPORT FOR THE CURRENT YEAR. CIRCLE, INC. IS REQUIRED TO MAINTAIN IT IN ITS NATURAL HABITAT.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The School follows the recommendations of the Financial Accounting Standards Board (FASB) in its Accounting Standards Codification (ASC) for Accounting of Uncertainty in Income Taxes. 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 effect 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 income tax positions at June 30, 2020. With few exceptions, the School's tax returns remain open for three years for federal and state examination.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt II, Line 9
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03483991
IRS990ScheduleD/TotalExpensesPerForm990Amt01450188
IRS990ScheduleD/TotalLiabilityAmt026745
IRS990ScheduleD/TotalRevenuePerForm990Amt01443280
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01443280
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01450188
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,310,708
Liabilities
$3,835,430
Net assets
$475,278
Revenue
$1,443,280
Expenses
$1,450,188
Net income
-$6,908
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.35$5.04$1.31$2.08$2.26$0.18
2023Detailed filing. Detailed filing data is available for this year.$5.70$4.21$1.49$2.56$2.11$0.45
2022Detailed filing. Detailed filing data is available for this year.$5.83$4.79$1.04$2.33$1.89$0.45
2021Detailed filing. Detailed filing data is available for this year.$5.48$4.89$0.59$1.60$1.49$0.11
2020Detailed filing. Detailed filing data is available for this year.$4.31$3.84$0.48$1.44$1.45$0.01
2019Detailed filing. Detailed filing data is available for this year.$4.66$4.18$0.48$1.44$1.58$0.14
2018Detailed filing. Detailed filing data is available for this year.$4.87$4.25$0.62$1.46$1.59$0.13
2017Detailed filing. Detailed filing data is available for this year.$5.08$4.34$0.75$1.45$1.52$0.07
2016Detailed filing. Detailed filing data is available for this year.$5.25$4.43$0.82$1.58$1.55$0.03
2015Summary only. Only limited summary data is available for this year.$4.69$3.90$0.79$1.48$1.50$0.02
2014Summary only. Only limited summary data is available for this year.$4.54$3.73$0.81$1.58$1.67$0.09
2013Summary only. Only limited summary data is available for this year.$4.45$3.55$0.90$1.58$1.39$0.18
2012Summary only. Only limited summary data is available for this year.$4.35$3.63$0.72$1.34$1.31$0.03
2011Summary only. Only limited summary data is available for this year.$4.45$3.76$0.69$1.30$1.30$0.00