Circle Michigan INC

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To appear at various travel conventions and meetings in order to promote and encourage group travel to Michigan member facilities.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-2407739) · Dispute this line
501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
80¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $4K a year · 2% of revenue · last 6 filings
A surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
80% of spending went to programs.
Pt IX · Ln 25 · col B
11.4 mo
of spending, in cash
11.4 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Liabilities are 0% of assets.
Pt X · Ln 26
Independent board members
9
of 9 voting members
9 of 9 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$268K
+65% vs prior year
Spent
$212K
To programs
80%
Net assets
$214K
By yearFY2020–FY2025
Revenue
$268K
FY2025▲ +65%
Tap a bar for its year
Revenue by fiscal year
FY2020$210K
FY2021$124K
FY2022$213K
FY2023$209K
FY2024$162K
FY2025$268K
Expenses
$212K
FY2025▲ +71%
Tap a bar for its year
Expenses by fiscal year
FY2020$256K
FY2021$174K
FY2022$193K
FY2023$203K
FY2024$124K
FY2025$212K
Net assets
$214K
FY2025▲ +35%
Tap a bar for its year
Net assets by fiscal year
FY2020$146K
FY2021$96K
FY2022$115K
FY2023$121K
FY2024$159K
FY2025$214K

From the FY2025 Form 990 (year ending September 2025) · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1982.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $169K Management & general 20% · $43K

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

12 people listed on the 990.

Part VII, Section A · reportable compensation
Dir of Marke
$0Pt VII · Sec A
Dir of Comm
$0Pt VII · Sec A
Dir of Sales
$0Pt VII · Sec A
Bookkeeper
$0Pt VII · Sec A
Exec Directo
$0Pt VII · Sec A
Marketing PR
$0Pt VII · Sec A
Dir of Spclt
$0Pt VII · Sec A
Dir of Ops &
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Janet Kasic—$93,000$83,750$105,000$131,000
Lisa Kukulski$18,750————

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 Michigan INC executive salaries →

Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Promotes group travel to Michigan facilities at conventions and meetings.

Questions for Circle Michigan INC

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1 program · $169K · in their own filed words · FY2024
01

To appear at various travel conventions and meetings in order to promote and encourage group travel to michigan member facilities. The association is instrumental in giving leads at conventions and meetings to members. The association represents 150+ members nationally and internationally.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 38-2407739) · Dispute this line
$169Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$268K
Ln 12
Fees for servicesLn 2g$157K
Gifts and grantsLn 1h$108K
Investment incomeLn 3$3K
Money outPt IX
$212K
Ln 25
Programscol B$169K
Managementcol C$43K
Owns and owesPt X
$214K
net assets · Ln 32
Cash and savingsLn 1–2$201K
Total assetsLn 16$214K
LiabilitiesLn 26$0
PeoplePt VI, VII
12
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$108K
Fees for servicesLn 2g$157K
Investment incomeLn 3$3K
Total revenueLn 12$268K
Assets in detailPt X, end of year
CashLn 1$14K
SavingsLn 2$187K
Cash and savings togetherLn 1–2$201K
Accounts receivableLn 4$12K
Total assetsLn 16$214K
LiabilitiesLn 26$0
Net assetsLn 32$214K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderSeptember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$153K$201K
Total assetsLn 16$159K$214K
LiabilitiesLn 26$0$0
Net assetsLn 32$159K$214K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$82K$66K$16K
Accounting feesLn 11c$545$545
Advertising and promotionLn 12$40K$32K$8K
Office expensesLn 13$3K$2K$646
Information technologyLn 14$794$635$159
TravelLn 17$668$534$134
InsuranceLn 23$4K$3K$703
Other expenses (24a–d)Ln 24$57K$45K$11K
All other expensesLn 24e$26K$20K$5K
Total functional expensesLn 25$212K$169K$43K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Oct 7, 2025 $268K$212K$55K$214K 990 PDF
FY2024Filed with the IRS Oct 24, 2024 $162K$124K$38K$159K 990 PDF
FY2023Filed with the IRS Dec 1, 2023 $209K$203K$6K$121K 990 PDF
FY2022Filed with the IRS Jan 30, 2023 $213K$193K$20K$115K 990 PDF
FY2021Filed with the IRS Feb 14, 2022 $124K$174K−$50K$96K 990 PDF
FY2020Filed with the IRS Jan 15, 2021 $210K$256K−$46K$146K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $267,506 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $91,700$107,785
I-9 Program service revenuePrior year $67,481$157,044
I-10 Investment incomePrior year $2,567$2,677
I-11 Other revenue$0
I-12 Total revenuePrior year $161,748$267,506
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $82,388$82,500
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $41,799$129,844
I-18 Total expensesPrior year $124,187$212,344
I-19 Revenue less expensesPrior year $37,561$55,162
Part VI · Governance 9 of 9 board members independent, 3 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $267,506 across 5 lines filed
Lines not itemized here account for $5,375 of total revenue; see the IRS return.
VIII-1b Membership dues$107,785
VIII-1h Total contributions, gifts and grants$107,785
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $151,669$151,669
VIII-3 Investment incomeRelated to mission $2,677$2,677
VIII-12 Total revenueRelated to mission $159,721$267,506
Part IX · Statement of functional expenses $212,344 across 9 lines filed
IX-7 Other salaries and wagesPrograms $66,000 · Management $16,500$82,500
IX-11c Accounting feesManagement $545$545
IX-12 Advertising and promotionPrograms $31,657 · Management $7,914$39,571
IX-13 Office expensesPrograms $1,908 · Management $646$2,554
IX-14 Information technologyPrograms $635 · Management $159$794
IX-17 TravelPrograms $534 · Management $134$668
IX-23 InsurancePrograms $2,811 · Management $703$3,514
IX-24 Other expenses (24a–d)Programs $45,322 · Management $11,330$56,652
IX-24e All other expensesPrograms $20,436 · Management $5,110$25,546
IX-25 Total functional expensesPrograms $169,303 · Management $43,041 · Fundraising $0$212,344
Part X · Balance sheet $213,616 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $132,468$14,233
X-2 Savings and temporary cash investmentsStart of year $20,238$187,220
X-4 Accounts receivableStart of year $6,048$12,163
X-16 Total assetsStart of year $158,754$213,616
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $158,754$213,616
X-32 Total net assets or fund balancesStart of year $158,754$213,616
X-33 Total liabilities and net assetsStart of year $158,754$213,616
Part XI · Reconciliation of net assets $213,616 net assets at year end
XI-1 Total revenue$267,506
XI-2 Total expenses$212,344
XI-3 Revenue less expenses$55,162
XI-4 Net assets at start of year$158,754
XI-9 Other changes in net assets−$300
XI-10 Net assets at end of year$213,616

Form 990 e-file FY2025 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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