Civic Intelligence

Full-Circle Learning Inc

990 • Fiscal year 2021 • EIN 95-4531367

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 04, 2022

17512 Brewer RdGrass Valley, CA 95949

(530) 575-4500

Siviq Scores

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

Liabilities / Assets

66th percentile

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

64th percentile

19%

Higher net margin than 64% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

91st percentile

125%

Faster asset growth than 91% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

67th percentile

30%

Faster revenue growth than 67% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$79,105

Up $44,008 (+125%) from 2020

Net Assets

Up

$77,785

Up $43,077 (+124%) from 2020

Liabilities

Up

$1,320

Up $931 (+239%) from 2020

Revenue

Up

$222,837

Up $50,939 (+30%) from 2020

Expenses

Up

$179,760

Up $29,783 (+20%) from 2020

Net Income

Up

$43,077

Up $21,156 (+97%) from 2020

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $64,848Liabilities 2012: $1202012Assets 2013: $139,505Liabilities 2013: $445Net Assets 2013: $139,0602013Assets 2014: $146,163Liabilities 2014: $131Net Assets 2014: $146,0322014Assets 2015: $115,705Liabilities 2015: $382015Assets 2016: $56,015Liabilities 2016: $7692016Assets 2017: $38,322Liabilities 2017: $4732017Assets 2018: $33,348Liabilities 2018: $2762018Assets 2019: $13,685Liabilities 2019: $8982019Assets 2020: $35,097Liabilities 2020: $389Net Assets 2020: $34,7082020Assets 2021: $79,105Liabilities 2021: $1,320Net Assets 2021: $77,7852021Assets 2022: $105,286Liabilities 2022: $1,097Net Assets 2022: $104,1892022Assets 2023: $72,261Liabilities 2023: $297Net Assets 2023: $71,9642023Assets 2024: $0Net Assets 2024: $02024

Highlighted filing

2021

Assets$79,105
Liabilities$1,320
Net Assets$77,785

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $161,233Expenses 2012: $153,065Net Income 2012: $8,1682012Revenue 2013: $236,844Expenses 2013: $162,512Net Income 2013: $74,3322013Revenue 2014: $208,569Expenses 2014: $201,597Net Income 2014: $6,9722014Revenue 2015: $175,601Expenses 2015: $205,966Net Income 2015: -$30,3652015Revenue 2016: $149,432Expenses 2016: $184,294Net Income 2016: -$34,8622016Revenue 2017: $125,601Expenses 2017: $142,998Net Income 2017: -$17,3972017Revenue 2018: $138,775Expenses 2018: $143,552Net Income 2018: -$4,7772018Revenue 2019: $149,427Expenses 2019: $169,712Net Income 2019: -$20,2852019Revenue 2020: $171,898Expenses 2020: $149,977Net Income 2020: $21,9212020Revenue 2021: $222,837Expenses 2021: $179,760Net Income 2021: $43,0772021Revenue 2022: $284,927Expenses 2022: $258,523Net Income 2022: $26,4042022Revenue 2023: $170,363Expenses 2023: $202,588Net Income 2023: -$32,2252023Revenue 2024: $181,210Expenses 2024: $253,174Net Income 2024: -$71,9642024

Highlighted filing

2021

Revenue$222,837
Expenses$179,760
Net Income$43,077
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 4, 2022
Return Version
2021v4.0
Gross Receipts
$222,855
Mission and Program Overview

Mission

The organization's mission is to help young people embrace their role as society's humanitarians and change agents. Driven by a belief that every child deserves the right to meaningful participation in society, program leaders have seen students plagued by poverty, immigration, war, natural disaster and various social ills transcend their problems by using various skills to become solution-givers. The methodology used to achieve the mission is an integrated education module that infuses character education, humanitarian service, the arts and conflict resolution into every academic learning unity.

The organization's mission is to help young people embrace their role as society's humanitarians and change agents. See part iii, line 1 for full statement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$21,217$67,552▲ $46,335
Savings and Temporary Cash Investments$8,985$7,686▼ $1,299
Intangible Assets$3,193$2,229▼ $964
Inventories for Sale or Use$1,656$1,638▼ $18
Land, Buildings, and Equipment, Net$46$0▼ $46
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$35,097$79,105▲ $44,008
Other Assets Total-$0-
Liabilities
Other Liabilities$389$1,320▲ $931
Total Liabilities$389$1,320▲ $931
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,609$60,462▲ $58,853
Net Assets With Donor Restrictions$33,099$17,323▼ $15,776
Total Net Assets Fund Balance$34,708$77,785▲ $43,077
Total Liabilities and Net Assets / Fund Balance$35,097$79,105▲ $44,008

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$7,033$7,033
Other Land Buildings-$3,720$3,720
Compensation and Service Providers

Board Members and Trustees

NameTitle
TERESA LANGNESS PhDPresident
Fariba MahjourVice President
Zack DafaallahCo-treasurer
Henry LakeDonor Relations
TARANEH DARABI PhDGlobal Outreach
Sana MoussaviHuman Resources
Lindsey SchurmanOutreach
Maureen MungaiOutreach
Lily T NingPrograms
RODNEY B HUME-DAWSON PhDPrograms
MARISOL REXACH PhDSecretary
Rene Louise SprattlingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$222,382
Program Service Revenue
$0
Investment Income
$423
Other Revenue
$32
All Other Contributions
$222,382
Change in Net Assets
$43,077
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$123,674
Other Expenses$46,079
Total Fundraising Expense$14,369
Salaries, Compensation, and Employee Benefits$10,007
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$116,674--$116,674
Advertising--$10,143$10,143
Other Salaries and Wages$8,790--$8,790
Insurance-$8,314-$8,314
Fees for Services Accounting-$8,250-$8,250
Grants to Domestic Individuals$7,000--$7,000
All Other Expenses$3,534$1,025$392$4,951
Other Expenses$2,475-$1,680$1,680
Payroll Taxes$1,217--$1,217
Depreciation Depletion$964$46-$1,010
Office Expenses-$226-$226
Interest-$67-$67
Total Functional Expenses$147,463$17,928$14,369$179,760
International Activity

International Summary

Employees
20
Spending
$116,674

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
LiberiaProgram ServicesSite Dev/trainings/community04$58,499
ZambiaProgram ServicesSite Dev/trainings/community04$15,384
GambiaProgram ServicesSite Dev/trainings/community01$10,640
ChadProgram ServicesSite Dev/trainings/community02$8,178
NigeriaProgram ServicesSite Dev/tranings/community02$6,963
GhanaProgram ServicesSite Dev/community Impact01$6,549
Various Other CountriesProgram ServicesWifi Data/zoom Sessions, Etc00$5,445
KenyaProgram ServicesSite Dev/trainings/community03$3,140
CameroonProgram ServicesSite Dev/trainings02$1,341
LesothoProgram ServicesCommunity Impact Projects00$515
UgandaProgram ServicesCommunity Impact Projects01$20
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card$807
Payroll Liabilities$513
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Marisol rexach and zack dafaallah are married.

Form 990, Part VI, Line 11B: Form 990 Review Process

The full board of directors and officers received the copy of the form 990 before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Information is gathered annually in compliance with conflict of interest laws. The office issues legal forms to every member. Two people (usually a board member and a board advisor or a board member and staff) review the information on the conflict of interest forms before submitting them. A board member who delays submitting the form is advised of the legal need for the policy and of the jeopardy the board is placed under for noncompliance. Continued refusal to participate may change the board member.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The organization does not pay any compensation to executive directors, officers, or key employees.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The organization does not pay any compensation to executive directors, officers, or key employees.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Full-circle Learning Inc
EIN
95-4531367
Phone
5305754500
Address
17512 BREWER RD, GRASS VALLEY, CA 95949

Signing Officer

Name
Teresa Langness
Title
President
Signed
2022-11-04
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
10
Employees
5
Volunteers
25

Preparer

Firm
Posada Adelman Inc
Address
14011 Ventura Blvd Suite 221, Sherman Oaks, CA 91423
Preparer
Deborah A Posada CPA CFP
Phone
8189869720
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt01638
IRS990/InvestmentIncomeGrp/ExclusionAmt0423
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IRS990/IRPDocumentCnt03
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IRS990/MissionDesc0THE ORGANIZATION'S MISSION IS TO HELP YOUNG PEOPLE EMBRACE THEIR ROLE AS SOCIETY'S HUMANITARIANS AND CHANGE AGENTS. DRIVEN BY A BELIEF THAT EVERY CHILD DESERVES THE RIGHT TO MEANINGFUL PARTICIPATION IN SOCIETY, PROGRAM LEADERS HAVE SEEN STUDENTS PLAGUED BY POVERTY, IMMIGRATION, WAR, NATURAL DISASTER AND VARIOUS SOCIAL ILLS TRANSCEND THEIR PROBLEMS BY USING VARIOUS SKILLS TO BECOME SOLUTION-GIVERS. THE METHODOLOGY USED TO ACHIEVE THE MISSION IS AN INTEGRATED EDUCATION MODULE THAT INFUSES CHARACTER EDUCATION, HUMANITARIAN SERVICE, THE ARTS AND CONFLICT RESOLUTION INTO EVERY ACADEMIC LEARNING UNITY.
IRS990/MoreThan5000KToIndividualsInd0true
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01609
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0226
IRS990/OfficeExpensesGrp/TotalAmt0226
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0LEARNING AND PROJECT EXPENSE
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IRS990/OtherExpensesGrp/Desc2PROCESSING FEES
IRS990/OtherExpensesGrp/Desc3WEBSITE EXPENSE
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IRS990/OtherExpensesGrp/FundraisingAmt11680
IRS990/OtherExpensesGrp/ProgramServicesAmt06809
IRS990/OtherExpensesGrp/ProgramServicesAmt12475
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IRS990/OtherExpensesGrp/TotalAmt12475
IRS990/OtherExpensesGrp/TotalAmt22154
IRS990/OtherExpensesGrp/TotalAmt31680
IRS990/OtherLiabilitiesGrp/BOYAmt0389
IRS990/OtherLiabilitiesGrp/EOYAmt01320
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt08790
IRS990/OtherSalariesAndWagesGrp/TotalAmt08790
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PayrollTaxesGrp/ProgramServicesAmt01217
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IRS990/ProgSrvcAccomActy2Grp/Desc0IN-KIND REVENUES OF $108,598 ARE FOR SERVICES PROVIDED.
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IRS990/ReconcilationRevenueExpnssAmt043077
IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt08985
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0222382
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0169741
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0148886
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0138944
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0129164
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0809117
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0423
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01364
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02459
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IRS990ScheduleA/PublicSupportCY170Pct00.53040
IRS990ScheduleA/PublicSupportPY170Pct00.59620
IRS990ScheduleA/PublicSupportTotal170Amt0429909
IRS990ScheduleA/SubstantialContributorsTotAmt0379208
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0809117
IRS990ScheduleA/TotalSupportAmt0810481
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07033
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07033
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03720
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03720
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0807
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1513
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/TotalLiabilityAmt01320
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt02
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt12
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt21
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt31
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt64
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt72
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt81
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt94
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt100
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt20
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt40
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt60
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt70
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt80
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt90
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt100
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt01341
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt210640
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt36549
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt43140
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt5515
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt658499
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt76963
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt820
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt105445
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