Organized for the education and counseling of underprivileged girls through summer camp and year round mentoring programs.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
$97K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $309K a year · 32% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
75%
of spending
Looks good: 75% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$97K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
18 mo
of spending, in cash
Looks good: 18.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $15K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$69K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$921K
-11% vs prior year
Spent
$758K
To programs
75%
Net assets
$3.7M
By yearFY2020–FY2025
Revenue
$921K
FY2024▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2020$501K
FY2021$699K
FY2022$778K
FY2023$1.0M
FY2024$921K
FY2025$1.9M
Expenses
$758K
FY2024▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2020$490K
FY2021$555K
FY2022$636K
FY2023$740K
FY2024$758K
FY2025$833K
Net assets
$3.7M
FY2024▲ +7%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.0M
FY2021$3.2M
FY2022$3.1M
FY2023$3.5M
FY2024$3.7M
FY2025$4.9M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1993.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

75 cents of each dollar spent went to programs.

Program services 75% · $571K Management & general 9% · $67K Fundraising 16% · $120K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $97K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$96,640Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Beth Dever$95,050$96,640$98,000$86,831$16,076—
Chelsea Francek—————$55,500
Chelsea Francek Former————$51,077—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Circle Program executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides summer camps and year-round mentoring to educate and counsel underprivileged girls.

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Provided by the organization

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1 program · $571K · in their own filed words · FY2024
01

The circle program serves economically and socially disadvantaged girls from the ages of 9 to 18. The goal is to enhance a girl's emotional, physical, behavioral, and social development. During 2024, 42 girls were served in the two-year program, which provides a summer camp experience and year-round mentoring.

$571Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 3 funders$15K
See all 3 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$921K
Ln 12
Gifts and grantsLn 1h$825K
Investment incomeLn 3$95K
Money outPt IX
$758K
Ln 25
Programscol B$571K
Managementcol C$67K
Fundraisingcol D$120K
Owns and owesPt X
$3.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$3.8M
LiabilitiesLn 26$69K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$825K
Noncash giftsLn 1g$8K
Investment incomeLn 3$95K
Gains on assetsLn 7$16K
Total revenueLn 12$921K
Assets in detailPt X, end of year
CashLn 1$527K
SavingsLn 2$607K
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$1.5M
Land, buildings, equipmentLn 10c$1.0M
Other assetsLn 15$51K
Total assetsLn 16$3.8M
LiabilitiesLn 26$69K
Net assetsLn 32$3.7M
OperationsPt I, VI
EmployeesI 533
VolunteersI 676
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$986K$1.1M
InvestmentsLn 11–13$1.4M$1.5M
Land, buildings, equipmentLn 10c$1.1M$1.0M
Total assetsLn 16$3.5M$3.8M
LiabilitiesLn 26$80K$69K
Net assetsLn 32$3.5M$3.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$97K$72K$8K$16K
Other salaries and wagesLn 7$307K$230K$25K$52K
Other employee benefitsLn 9$38K$27K$4K$7K
Payroll taxesLn 10$32K$23K$3K$6K
Accounting feesLn 11c$10K$10K
Investment management feesLn 11f$9K$9K
Other fees for servicesLn 11g$13K$9K$2K$2K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$8K$5K$710$2K
Information technologyLn 14$8K$5K$709$2K
OccupancyLn 16$25K$17K$3K$5K
TravelLn 17$302$206$31$65
Conferences, conventions and meetingsLn 19$3K$2K$350$724
Depreciation, depletion and amortizationLn 22$43K$43K
InsuranceLn 23$32K$28K$1K$3K
Other expenses (24a–d)Ln 24$125K$105K$379$20K
All other expensesLn 24e$2K$2$225$2K
Total functional expensesLn 25$758K$571K$67K$120K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.9M$833K$1.1M$4.9M 990 PDF
FY2024 Viewing $921K$758K$163K$3.7M 990 PDF
FY2023 $1.0M$740K$297K$3.5M 990 PDF
FY2022 $778K$636K$142K$3.1M 990 PDF
FY2021 $699K$555K$144K$3.2M 990 PDF
FY2020 $501K$490K$11K$3.0M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $920,604 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $984,756$825,469
I-9 Program service revenue$0
I-10 Investment incomePrior year $53,102$95,135
I-11 Other revenue$0
I-12 Total revenuePrior year $1,037,858$920,604
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $447,877$473,776
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $292,515$284,210
I-18 Total expensesPrior year $740,392$757,986
I-19 Revenue less expensesPrior year $297,466$162,618
Part VI · Governance 12 of 12 board members independent, 1 to look at
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $920,604 across 6 lines filed
VIII-1f All other contributions, gifts and grants$825,469
VIII-1g Noncash contributions (included above)$8,440
VIII-1h Total contributions, gifts and grants$825,469
VIII-3 Investment incomeExcluded from tax $79,031$79,031
VIII-7 Net gain or loss on sales of assetsExcluded from tax $16,104$16,104
VIII-12 Total revenueExcluded from tax $95,135$920,604
Part IX · Statement of functional expenses $757,986 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $72,480 · Management $7,828 · Fundraising $16,332$96,640
IX-7 Other salaries and wagesPrograms $230,437 · Management $24,981 · Fundraising $51,894$307,312
IX-9 Other employee benefitsPrograms $26,766 · Management $3,588 · Fundraising $7,455$37,809
IX-10 Payroll taxesPrograms $22,663 · Management $3,037 · Fundraising $6,315$32,015
IX-11c Accounting feesManagement $9,722$9,722
IX-11f Investment management feesManagement $8,954$8,954
IX-11g Other fees for servicesPrograms $8,631 · Management $2,374 · Fundraising $1,955$12,960
IX-12 Advertising and promotionPrograms $5,775$5,775
IX-13 Office expensesPrograms $4,735 · Management $710 · Fundraising $2,362$7,807
IX-14 Information technologyPrograms $4,724 · Management $709 · Fundraising $2,498$7,931
IX-16 OccupancyPrograms $16,830 · Management $2,535 · Fundraising $5,270$24,635
IX-17 TravelPrograms $206 · Management $31 · Fundraising $65$302
IX-19 Conferences, conventions and meetingsPrograms $2,315 · Management $350 · Fundraising $724$3,389
IX-22 Depreciation, depletion and amortizationPrograms $42,913$42,913
IX-23 InsurancePrograms $27,698 · Management $1,499 · Fundraising $3,121$32,318
IX-24 Other expenses (24a–d)Programs $104,529 · Management $379 · Fundraising $20,385$125,293
IX-24e All other expensesPrograms $2 · Management $225 · Fundraising $1,984$2,211
IX-25 Total functional expensesPrograms $570,704 · Management $66,922 · Fundraising $120,360$757,986
Part X · Balance sheet $3,756,024 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $429,641$527,442
X-2 Savings and temporary cash investmentsStart of year $556,188$607,314
X-3 Pledges and grants receivableStart of year $10,500$46,278
X-9 Prepaid expenses and deferred chargesStart of year $11,911$1,415
X-10c Land, buildings and equipment, netStart of year $1,062,113$1,009,362
X-11 Publicly traded securitiesStart of year $1,399,124$1,513,414
X-15 Other assetsStart of year $72,091$50,799
X-16 Total assetsStart of year $3,541,568$3,756,024
X-17 Accounts payable and accrued expensesStart of year $8,276$16,130
X-25 Other liabilitiesStart of year $72,091$52,799
X-26 Total liabilitiesStart of year $80,367$68,929
X-27 Net assets without donor restrictionsStart of year $2,147,904$2,253,980
X-28 Net assets with donor restrictionsStart of year $1,313,297$1,433,115
X-32 Total net assets or fund balancesStart of year $3,461,201$3,687,095
X-33 Total liabilities and net assetsStart of year $3,541,568$3,756,024
Part XI · Reconciliation of net assets $3,687,095 net assets at year end
XI-1 Total revenue$920,604
XI-2 Total expenses$757,986
XI-3 Revenue less expenses$162,618
XI-4 Net assets at start of year$3,461,201
XI-5 Net unrealized gains (losses) on investments$79,303
XI-8 Prior period adjustments$223
XI-9 Other changes in net assets−$16,250
XI-10 Net assets at end of year$3,687,095

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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