Civic Intelligence

502Circle Nil Collective Foundation

EIN 92-0905366 • 501(c)3 • Atlanta, GA

Pub. 78 EligibleNTEE N01

Profile

502circle foundation is a non-profit in the city of louisville designed to position intercollegiate athletes in the community to create awareness and change around a variety of social issues. These topics are made up of, but are not limited to hunger, crime, drug use, mental health and sustainability. These programs have impacted thousands of children and families throughout the west end of louisville, southern indiana and a variety of other louisville suburbs. Athletes have participated in programs with dare to care, lords kitchen, delta foundation and others while hosting youth sports camps in underserved areas of town. As 502circle foundation continues to grow financially, these opportunities will be limitless for louisville athletes and the community.

2089 Bellrick Rd NWAtlanta, GA 30318
Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE N • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

43rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE N • $500k-$1M nonprofits • Source year 2023

Net Margin

58th percentile

9.0%

Higher net margin than 58% of similar nonprofits.

NTEE N • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

NTEE N • $500k-$1M nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets43rd percentile

Assets

$75,590

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$75,590

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue43rd percentileNet Margin58th percentile

Revenue

$679,348

No earlier filing loaded for comparison.

Expenses

$618,148

No earlier filing loaded for comparison.

Net Income

$61,200

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$80K$60K$40K$20K$0Assets 2023: $75,590Liabilities 2023: $0Net Assets 2023: $75,5902023

Highlighted filing

2023

Assets$75,590
Liabilities$0
Net Assets$75,590
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$800K$600K$400K$200K$0Revenue 2023: $679,348Expenses 2023: $618,148Net Income 2023: $61,2002023

Highlighted filing

2023

Revenue$679,348
Expenses$618,148
Net Income$61,200
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$75,590
Liabilities
$0
Net assets
$75,590
Revenue
$679,348
Expenses
$618,148
Net income
$61,200
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$6.79$6.18$0.61
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 26, 2024
Return Version
2023v5.0
Gross Receipts
$679,348
Mission and Program Overview

Mission

502circle foundation is a non-profit in the city of louisville designed to position intercollegiate athletes in the community to create awareness and change around a variety of social issues. These topics are made up of, but are not limited to hunger, crime, drug use, mental health and sustainability. These programs have impacted thousands of children and families throughout the west end of louisville, southern indiana and a variety of other louisville suburbs. Athletes have participated in programs with dare to care, lords kitchen, delta foundation and others while hosting youth sports camps in underserved areas of town. As 502circle foundation continues to grow financially, these opportunities will be limitless for louisville athletes and the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$14,390$75,590▲ $61,200
Other Notes and Loans Receivable, Net-$47,009-
Cash and Non-Interest-Bearing Accounts$14,390$28,581▲ $14,191
Total Assets$14,390$75,590▲ $61,200
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$14,390$75,590▲ $61,200
Total Liabilities and Net Assets / Fund Balance$14,390$75,590▲ $61,200
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Marc E SpiegelPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$679,348
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$679,348
Change in Net Assets
$61,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$618,148
Total Fundraising Expense$9,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$545,833$5,000$9,188$560,021
Other Expenses-$50,000-$50,000
Office Expenses-$8,127-$8,127
Total Functional Expenses$545,833$63,127$9,188$618,148
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Draft of form 990 sent to board for review prior to filing.”

Form 990, Page 6, Part VI, Line 15A

“N/a - uncompensated position”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
502circle Nil Collective Foundation
EIN
92-0905366
Phone
8775732043
Address
2089 BELLRICK RD NW, ATLANTA, GA 30318

Signing Officer

Name
Marc E Spiegel
Title
President
Phone
8775732043
Signed
2024-09-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marc E Spiegel
Formed
2022
Legal Domicile
Ky
Voting Board Members
1
Independent Board Members
1
Employees
0

Preparer

Firm
Penny L Stewart
Address
10200 FOREST GREEN BLVD STE 600, LOUISVILLE, KY 40223
Preparer
Penny Stewart
Phone
8775732043
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“502circle foundation is a non-profit in the city of louisville designed to position intercollegiate athletes in the community to create awareness and change around a variety of social issues. These topics are made up of, but are not limited to hunger, crime, drug use, mental health and sustainability. These programs have impacted thousands of children and families throughout the west end of louisville, southern indiana and a variety of other louisville suburbs. Athletes have participated in programs with dare to care, lords kitchen, delta foundation and others while hosting youth sports camps in underserved areas of town. As 502circle foundation continues to grow financially, these opportunities will be limitless for louisville athletes and the community.”

Form 990, Page 2, Part III, Line 2

“West end youth camp delta foundation hoops and homework dare to care”

Form 990, Page 2, Part III, Line 4D

“Various smaller projects providing mentorship to children and youth in west louisville and underpriviledged children in surroundingn areas.”

Form 990, Part IX, Line 11G

“Athlete fees 545,833 0 0 fundraising efforts 0 0 9,188 voltage management 0 5,000 0 total 545,833 5,000 9,188”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgSrvcAccomActy2Grp/Desc0THE FOUNDATION WORKED THROUGH THE DELTA FOUNDATION'S HOOPS AND HOMEWORK PROGRAM, WITH AROUND 50 ATHLETES USING THEIR PLATFORM TO INSPIRE AND SUPPORT LOCAL YOUTH. THIS INITIATIVE COMBINES BASKETBALL WITH ACADEMIC SUPPORT, OFFERING KIDS A CONSTRUCTIVE OUTLET WHILE ENCOURAGING THEM TO STAY FOCUSED ON THEIR EDUCATION AND PERSONAL GROWTH. THE ATHLETES' INVOLVEMENT PROVIDES MENTORSHIP AND MOTIVATION, HELPING TO FOSTER POSITIVE ENERGY BOTH ON AND OFF THE COURT.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0502CIRCLE FOUNDATION IS A NON-PROFIT IN THE CITY OF LOUISVILLE DESIGNED TO POSITION INTERCOLLEGIATE ATHLETES IN THE COMMUNITY TO CREATE AWARENESS AND CHANGE AROUND A VARIETY OF SOCIAL ISSUES. THESE TOPICS ARE MADE UP OF, BUT ARE NOT LIMITED TO HUNGER, CRIME, DRUG USE, MENTAL HEALTH AND SUSTAINABILITY. THESE PROGRAMS HAVE IMPACTED THOUSANDS OF CHILDREN AND FAMILIES THROUGHOUT THE WEST END OF LOUISVILLE, SOUTHERN INDIANA AND A VARIETY OF OTHER LOUISVILLE SUBURBS. ATHLETES HAVE PARTICIPATED IN PROGRAMS WITH DARE TO CARE, LORDS KITCHEN, DELTA FOUNDATION AND OTHERS WHILE HOSTING YOUTH SPORTS CAMPS IN UNDERSERVED AREAS OF TOWN. AS 502CIRCLE FOUNDATION CONTINUES TO GROW FINANCIALLY, THESE OPPORTUNITIES WILL BE LIMITLESS FOR LOUISVILLE ATHLETES AND THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WEST END YOUTH CAMP DELTA FOUNDATION HOOPS AND HOMEWORK DARE TO CARE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VARIOUS SMALLER PROJECTS PROVIDING MENTORSHIP TO CHILDREN AND YOUTH IN WEST LOUISVILLE AND UNDERPRIVILEDGED CHILDREN IN SURROUNDINGN AREAS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DRAFT OF FORM 990 SENT TO BOARD FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4N/A - UNCOMPENSATED POSITION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ATHLETE FEES 545,833 0 0 FUNDRAISING EFFORTS 0 0 9,188 VOLTAGE MANAGEMENT 0 5,000 0 TOTAL 545,833 5,000 9,188
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08775732043
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-09-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0502CIRCLE NIL COLLECTIVE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0502C
ReturnHeader/Filer/EIN0920905366
ReturnHeader/Filer/PhoneNum08775732043
ReturnHeader/Filer/USAddress/AddressLine1Txt02089 BELLRICK RD NW
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030318
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0922156819
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PENNY L STEWART
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010200 FOREST GREEN BLVD STE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOUISVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040223
ReturnHeader/PreparerPersonGrp/PhoneNum08775732043
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PENNY STEWART
ReturnHeader/ReturnTs02024-10-07T09:48:44-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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