Civic Intelligence

Circle of One Fund Inc

EIN 82-5171289 • 501(c)3 • New York, NY

Profile

To offer performance opportunities and small music scholarships to talented young performers 18 and under.

511 E 80th St Apt 4bcNew York, NY 10075

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

80th percentile

56%

Higher net margin than 80% of similar nonprofits.

NTEE B82 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

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

NTEE B82 • <$500k nonprofits • Source year 2025

Asset Growth

66th percentile

11%

Faster asset growth than 66% of similar nonprofits.

NTEE B82 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

38th percentile

-10%

Faster revenue growth than 38% of similar nonprofits.

NTEE B82 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$26,356

Up $2,507 (+11%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$26,356

Up $2,507 (+11%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin80th percentile

Revenue

Down

$4,500

Down $500 (-10%) from 2024

Expenses

Down

$1,993

Down $678 (-25%) from 2024

Net Income

Up

$2,507

Up $178 (+7.6%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$30K$20K$10K$0Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $2,140Liabilities 2019: $0Net Assets 2019: $2,1402019Assets 2020: $6,580Liabilities 2020: $0Net Assets 2020: $6,5802020Assets 2021: $7,320Liabilities 2021: $0Net Assets 2021: $7,3202021Assets 2022: $19,605Liabilities 2022: $0Net Assets 2022: $19,6052022Assets 2023: $21,520Liabilities 2023: $0Net Assets 2023: $21,5202023Assets 2024: $23,849Net Assets 2024: $23,8492024Assets 2025: $26,356Net Assets 2025: $26,3562025

Highlighted filing

2025

Assets$26,356
Liabilities-
Net Assets$26,356
Open 2025 Filing

Operations Trend

Revenue Growth38th percentile

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

$15K$10K$5.0K$0Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $5,000Expenses 2019: $2,860Net Income 2019: $2,1402019Revenue 2020: $5,000Expenses 2020: $560Net Income 2020: $4,4402020Revenue 2021: $8,000Expenses 2021: $7,260Net Income 2021: $7402021Revenue 2022: $14,350Expenses 2022: $2,065Net Income 2022: $12,2852022Revenue 2023: $2,500Expenses 2023: $585Net Income 2023: $1,9152023Revenue 2024: $5,000Expenses 2024: $2,671Net Income 2024: $2,3292024Revenue 2025: $4,500Expenses 2025: $1,993Net Income 2025: $2,5072025

Highlighted filing

2025

Revenue$4,500
Expenses$1,993
Net Income$2,507
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,356
Liabilities
-
Net assets
$26,356
Revenue
$4,500
Expenses
$1,993
Net income
$2,507
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$26.4$26.4$4.50$1.99$2.51
2024Detailed filing. Detailed filing data is available for this year.$23.8$23.8$5.00$2.67$2.33
2023Detailed filing. Detailed filing data is available for this year.$21.5$0.00$21.5$2.50$0.59$1.92
2022Detailed filing. Detailed filing data is available for this year.$19.6$0.00$19.6$14.4$2.07$12.3
2021Detailed filing. Detailed filing data is available for this year.$7.32$0.00$7.32$8.00$7.26$0.74
2020Detailed filing. Detailed filing data is available for this year.$6.58$0.00$6.58$5.00$0.56$4.44
2019Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.14$5.00$2.86$2.14
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 7, 2026
Return Version
2025v4.0
Gross Receipts
$4,500
Mission and Program Overview

Mission

To offer performance opportunities and small music scholarships to talented young performers 18 and under.

Program Services

DescriptionGrantsExpenses
MUSIC SCHOLARSHIPS$0$0
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRISTINA SHAFERPresidentPT$0--
NICHOLAS DEUTSCHTreasurerPT$0--
JULIE GOLDBoard MemberPT$0--
HUGH PRESTWOODBoard MemberPT$0--
ROBERT MATHESBoard MemberPT$0--
Filing and Contact Details

Filer

Filer Name
Circle of One Fund Inc
EIN
82-5171289
Phone
9178732719
Address
511 E 80TH ST APT 4BC, NEW YORK, NY 10075

Signing Officer

Name
Christina Shafer
Title
President
Phone
9178732719
Signed
2026-02-07
Discuss with paid preparer
Yes

Preparer

Firm
Cowan Spinoso & Booth LLC
Address
47 POST AVENUE, WESTBURY, NY 11590
Preparer
Damian M Booth
Phone
5162684960
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“ACCOUNTING FEES 610.”

Form 990EZ, Part I, Line 16

“CONTRIBUTIONS 1383.”

Raw XML Appendix161 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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IRS990EZ/BooksInCareOfDetail/PhoneNum09178732719
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd010075
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt023849
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt026356
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt04500
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02507
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/FundraisingGrossIncomeAmt00
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IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
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IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CHRISTINA SHAFER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1NICHOLAS DEUTSCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JULIE GOLD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3HUGH PRESTWOOD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ROBERT MATHES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt01993
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO OFFER PERFORMANCE OPPORTUNITIES AND SMALL MUSIC SCHOLARSHIPS TO TALENTED YOUNG PERFORMERS 18 AND UNDER.
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MUSIC SCHOLARSHIPS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt01993
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt04500
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt05000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02500
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt014350
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt08000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt034350
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt034350
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04500
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt05000
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt04500
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt08000
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt034350
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING FEES 610.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONTRIBUTIONS 1383.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTINA SHAFER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09178732719
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CIRCLE OF ONE FUND INC
ReturnHeader/Filer/BusinessNameControlTxt0CIRC
ReturnHeader/Filer/EIN0825171289
ReturnHeader/Filer/PhoneNum09178732719
ReturnHeader/Filer/USAddress/AddressLine1Txt0511 E 80TH ST APT 4BC
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010075
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823709526
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COWAN SPINOSO & BOOTH LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt047 POST AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTBURY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011590
ReturnHeader/PreparerPersonGrp/PhoneNum05162684960
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAMIAN M BOOTH
ReturnHeader/ReturnTs02026-02-26T07:24:47-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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