Civic Intelligence

Circle Center Adult Day Services

EIN 54-0991287 • 501(c)3 • Richmond, VA

Profile

The mission of Circle Center Adult Day services is to provide high

4900 West Marshall StreetRichmond, VA 23230

circlecenterads.org

Siviq Scores

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

Liabilities / Assets

69th percentile

0.23x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.37x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

32nd percentile

-3.1%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

75th percentile

$120,998

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

27th percentile

-3.9%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

43rd percentile

3.2%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$3,277,642

Down $132,168 (-3.9%) from 2024

Liabilities

Down

$746,601

Down $69,090 (-8.5%) from 2024

Net Assets

Down

$2,531,041

Down $63,078 (-2.4%) from 2024

Revenue

Up

$2,037,317

Up $62,383 (+3.2%) from 2024

Expenses

Up

$2,100,395

Up $296,095 (+16%) from 2024

Net Income

Down

-$63,078

Down $233,712 (-137%) from 2024

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,361,720Liabilities 2010: $1,862,232Net Assets 2010: $2,499,4882010Assets 2012: $3,879,583Liabilities 2012: $1,214,395Net Assets 2012: $2,665,1882012Assets 2013: $3,705,803Liabilities 2013: $1,112,266Net Assets 2013: $2,593,5372013Assets 2014: $3,591,831Liabilities 2014: $1,054,999Net Assets 2014: $2,536,8322014Assets 2016: $4,018,896Liabilities 2016: $944,634Net Assets 2016: $3,074,2622016Assets 2017: $4,043,494Liabilities 2017: $918,542Net Assets 2017: $3,124,9522017Assets 2018: $3,771,859Liabilities 2018: $867,939Net Assets 2018: $2,903,9202018Assets 2019: $3,774,417Liabilities 2019: $912,880Net Assets 2019: $2,861,5372019Assets 2020: $3,778,610Liabilities 2020: $1,003,202Net Assets 2020: $2,775,4082020Assets 2021: $3,693,368Liabilities 2021: $847,129Net Assets 2021: $2,846,2392021Assets 2022: $3,477,648Liabilities 2022: $803,821Net Assets 2022: $2,673,8272022Assets 2023: $3,232,978Liabilities 2023: $809,493Net Assets 2023: $2,423,4852023Assets 2024: $3,409,810Liabilities 2024: $815,691Net Assets 2024: $2,594,1192024Assets 2025: $3,277,642Liabilities 2025: $746,601Net Assets 2025: $2,531,0412025

Highlighted filing

2025

Assets$3,277,642
Liabilities$746,601
Net Assets$2,531,041

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,164,6042010Expenses 2012: $1,191,8842012Expenses 2013: $1,206,6042013Revenue 2014: $1,203,238Expenses 2014: $1,253,337Net Income 2014: -$50,0992014Revenue 2016: $2,132,130Expenses 2016: $1,964,531Net Income 2016: $167,5992016Revenue 2017: $2,282,479Expenses 2017: $2,231,789Net Income 2017: $50,6902017Revenue 2018: $2,154,599Expenses 2018: $2,375,631Net Income 2018: -$221,0322018Revenue 2019: $2,219,415Expenses 2019: $2,261,798Net Income 2019: -$42,3832019Revenue 2020: $1,633,366Expenses 2020: $1,719,495Net Income 2020: -$86,1292020Revenue 2021: $1,151,671Expenses 2021: $1,080,840Net Income 2021: $70,8312021Revenue 2022: $1,159,129Expenses 2022: $1,331,541Net Income 2022: -$172,4122022Revenue 2023: $1,423,278Expenses 2023: $1,671,376Net Income 2023: -$248,0982023Revenue 2024: $1,974,934Expenses 2024: $1,804,300Net Income 2024: $170,6342024Revenue 2025: $2,037,317Expenses 2025: $2,100,395Net Income 2025: -$63,0782025

Highlighted filing

2025

Revenue$2,037,317
Expenses$2,100,395
Net Income-$63,078

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.28$0.75$2.53$2.04$2.10$0.06
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.41$0.82$2.59$1.97$1.80$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.81$2.42$1.42$1.67$0.25
2022Detailed filing. Detailed filing data is available for this year.$3.48$0.80$2.67$1.16$1.33$0.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.69$0.85$2.85$1.15$1.08$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.78$1.00$2.78$1.63$1.72$0.09
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.77$0.91$2.86$2.22$2.26$0.04
2018Detailed filing. Detailed filing data is available for this year.$3.77$0.87$2.90$2.15$2.38$0.22
2017Detailed filing. Detailed filing data is available for this year.$4.04$0.92$3.12$2.28$2.23$0.05
2016Detailed filing. Detailed filing data is available for this year.$4.02$0.94$3.07$2.13$1.96$0.17
2014Detailed filing. Detailed filing data is available for this year.$3.59$1.05$2.54$1.20$1.25$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.71$1.11$2.59$1.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.88$1.21$2.67$1.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.36$1.86$2.50$1.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 27, 2026
Return Version
2024v5.5
Gross Receipts
$2,037,317
Mission and Program Overview

Mission

Day services for functionally or cognitively impaired older adults andtheir caregivers, and to advance community-based long-term care options for older adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,691,278$2,610,957▼ $80,321
Accounts Receivable$335,661$338,958▲ $3,297
Cash and Non-Interest-Bearing Accounts$328,564$278,204▼ $50,360
Savings and Temporary Cash Investments$54,307$49,523▼ $4,784
Total Assets$3,409,810$3,277,642▼ $132,168
Liabilities
Mortgage Notes Payable Secured by Investment Property$546,904$526,547▼ $20,357
Other Liabilities$150,000$149,593▼ $407
Accounts Payable and Accrued Expenses$117,422$69,306▼ $48,116
Deferred Revenue$1,365$1,155▼ $210
Total Liabilities$815,691$746,601▼ $69,090
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,518,030$2,293,475▼ $224,555
Net Assets With Donor Restrictions$76,089$237,566▲ $161,477
Total Net Assets Fund Balance$2,594,119$2,531,041▼ $63,078
Total Liabilities and Net Assets / Fund Balance$3,409,810$3,277,642▼ $132,168

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,984,874$1,772,901$3,757,775
Land$281,384-$281,384
Equipment$180,946-$180,946
Other Land Buildings$163,753-$163,753
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather Turbyne-PollardCEOFT$117,298$3,700$120,998

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,292,445
Program Service Revenue
$733,444
Investment Income
$3,170
Other Revenue
$8,258
All Other Contributions
$724,788
Change in Net Assets
$-63,078

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,037,317
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,037,317
Total Revenue per Form 990
$2,037,317
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,449,851
Other Expenses$650,544
Total Fundraising Expense$242,906
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$947,294$75,338$160,963$1,183,595
Occupancy$94,407$32,147$6,179$132,733
Current Officers, Directors, Trustees, and Key Employees$83,300$15,470$20,230$119,000
Depreciation Depletion$88,696$7,304$8,347$104,347
Payroll Taxes$77,017$7,032$13,965$98,014
Other Employee Benefits$27,469$3,470$12,771$43,710
Other Expenses$126$31,406$1,598$33,130
Insurance$25,966$2,221$2,404$30,591
Interest-$26,458-$26,458
Information Technology$15,328$783$9,977$26,088
All Other Expenses$24,234$291$408$24,933
Advertising$7,611-$5,202$12,813
Fees for Services Accounting$4,607$5,863-$10,470
Fees for Services Other$3,702$4,607$50$8,359
Pension Plan Contributions$5,532--$5,532
Conferences and Meetings$2,839$1,036$740$4,615
Office Expenses$4,139$71$72$4,282
Total Functional Expenses$1,643,182$214,307$242,906$2,100,395

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,100,395
Total Expenses per Audited Statements$2,100,395
Total Expenses per Form 990$2,100,395
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
EIDL Loan$145,970
Current Portion EIDL$3,623
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, line 8B

Most, but not all, committee meetings have minutes taken, which are reviewed by the Board of Directors.

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

The Center's Form 990 is reviewed by its CEO and other members of the Finance Committee, as appropriate.

Form 990, Part VI, Section C, line 18

The organization makes Form 990 available at GuideStar.org.

Form 990, Part VI, Section C, line 19

The organization's financial information is made available to the public through the IRS.

Filing and Contact Details

Filer

Filer Name
Circle Center Adult Day Services
EIN
54-0991287
Phone
8043555717
Address
4900 West Marshall Street, Richmond, VA 23230

Signing Officer

Name
Ed Cook
Title
Chair
Phone
8043555717
Signed
2026-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ed Cook
Formed
1976
Legal Domicile
Va
Voting Board Members
15
Independent Board Members
15
Employees
41
Volunteers
14

Preparer

Firm
Pilc & Moseley LLC
Address
4312 Grove Avenue, Richmond, VA 23221
Preparer
Nathan J Harry
Phone
8049188490
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Organization follows Financial Accounting Standards Board ("FASB") guidance for how uncertain tax positions should be recognized, measured, disclosed, and presented in the financial statements. Management has evaluated the Organization's tax position and concluded that the Organization had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance. The Organization is not currently under audit by any tax jurisdiction.

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
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IRS990/BooksInCareOfDetail/PersonNm0Stefanie King Director of Finance
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04900 West Marshall St
IRS990/BooksInCareOfDetail/USAddress/CityNm0Richmond
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IRS990/Desc0100% of our participants met the criteria for nursing home care but used Circle Center's Services instead allowing them to live at home 31,753 days longer at a savings of at least $3,504,243 to family caregivers and taxpayers. Results from our annual caregiver survey (100% response rate): 94% report that Circle Center improved their loved one's quality of life. 96% say the center has improved the fulfillment of the participant's social, emotional and physical needs. 96% say the center has reduced their stress as a caregiver. 97% report that Circle Center has allowed them to maintain their other life roles (employee, spouse, parent).And finally, 86% report that the center's programs have enabled their loved one to remain safely at home.ACTIVITIES: Circle Center provides participants with the daily care they need to continue living at home while enjoying an enhanced quality of life through involvement with their peers that includes:daily nursing care, nutritional meals and snacks, social work services, therapeutic activities, cognitive and emotional support, transportation coordination, and specialized wellness programs and services.Circle Center brings older adults together in a social, safe, and service-rich environment where they share experiences and build friendships while benefitting from a routine that keeps them active and engaged. Meanwhile, family caregivers receive the respite they need from the 24/7 responsibility of caring for their loved one. Caregivers also have access to support groups, educational programs, and other services to assist them with caregiving and improve their coping skills. The Center brings together families from all socio-economic groups. ACCOMPLISHMENTS: Circle Center Adult Day Services, one of the first 100 adult daycare centers in the nation, celebrated 49 years of compassionate and innovative services in May 2025. The Center has long set the standard for care in the entire region and is Virginia's most comprehensive in terms of services, its state-of-the-art facility, and its support for caregivers.Center services are based on a Wellness Model of person-centered care including wellness programs like strength training, yoga, arts and crafts, Zumba, and reminiscence activities to stimulate memory; all based on individual needs. Since 1980 the Center has subsidized the cost for those who may otherwise not be able to afford services, through support from foundations, corporations, and individual donors. Circle Center is a provider for the Cardinal Care program (formerly CCC+), managed care for both Medicare and Medicaid eligible, which serves high risk individuals in a more comprehensive and coordinated way across their acute and long-term care needs. Also, most long-term care insurance pays for Center services.The Center's goals include continued growth to meet the needs of the rapidly expanding population of older adults aging in place with their families and in neighborhoods across the seven counties and three cities served in 2024-25, while maintaining best practices for the provision of this care provided by its multidisciplinary team of licensed and certified staff.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Edward Cook
IRS990/Form990PartVIISectionAGrp/PersonNm1Kathyrn Draper
IRS990/Form990PartVIISectionAGrp/PersonNm2Nadine Golay
IRS990/Form990PartVIISectionAGrp/PersonNm3Charles Purvis
IRS990/Form990PartVIISectionAGrp/PersonNm4Lisa Allen
IRS990/Form990PartVIISectionAGrp/PersonNm5Colin Costello
IRS990/Form990PartVIISectionAGrp/PersonNm6W Gray Ligon II
IRS990/Form990PartVIISectionAGrp/PersonNm7Phyllis Benjamin James
IRS990/Form990PartVIISectionAGrp/PersonNm8Tess Dowling
IRS990/Form990PartVIISectionAGrp/PersonNm9Colleen Warner Dennis
IRS990/Form990PartVIISectionAGrp/PersonNm10Alan Hurt
IRS990/Form990PartVIISectionAGrp/PersonNm11Beth Sutherland
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