Circle Michigan INC FY2021 filing

Not tax-deductible

Trenton, MI501(c)(6)EIN 38-2407739Revenue $124K in FY2021

On file with the IRScirclemichigan.comPo Box 541, 48183-0541 · Trenton, MITax-exempt since Jul 1982

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

80¢ of each $1 spent went to programs.
$105K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
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
No
Donations are not tax-deductible
Worth a look: the IRS does not list 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
4 of 6
filings with a surplus
Average surplus $4K a year · 2% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$105K
to officers and key staff · 60% of spending
Concern: pay to officers and key staff is 60% of spending; over 30%.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$124K
-41% vs prior year
Spent
$174K
To programs
80%
Net assets
$96K
By yearFY2020–FY2025
Revenue
$124K
FY2021▼ -41%
Tap a bar for its year
Revenue by fiscal year
FY2020$210K
FY2021$124K
FY2022$213K
FY2023$209K
FY2024$162K
FY2025$268K
Expenses
$174K
FY2021▼ -32%
Tap a bar for its year
Expenses by fiscal year
FY2020$256K
FY2021$174K
FY2022$193K
FY2023$203K
FY2024$124K
FY2025$212K
Net assets
$96K
FY2021▼ -34%
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 FY2021 Form 990 (year ending September 2021) · see the original

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You’re viewing the FY2021 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 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% · $139K Management & general 20% · $36K

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

10 people listed on the 990; $105K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Di
$105,000Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Secretary/Tr
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$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.

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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 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.

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Provided by the organization

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1 program · $139K · in their own filed words · FY2020
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 giiving leads at conventions and meetings to members. The association represents 150 members nationally and internationally.

$139Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$124K
Ln 12
Gifts and grantsLn 1h$65K
Fees for servicesLn 2g$59K
Investment incomeLn 3$8
Money outPt IX
$174K
Ln 25
Programscol B$139K
Managementcol C$36K
Owns and owesPt X
$96K
net assets · Ln 32
Cash and savingsLn 1–2$90K
Total assetsLn 16$96K
LiabilitiesLn 26$0
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$65K
Fees for servicesLn 2g$59K
Investment incomeLn 3$8
Total revenueLn 12$124K
Assets in detailPt X, end of year
CashLn 1$64K
SavingsLn 2$26K
Cash and savings togetherLn 1–2$90K
Total assetsLn 16$96K
LiabilitiesLn 26$0
Net assetsLn 32$96K
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 FY21End FY21
Cash and savingsLn 1–2$129K$90K
Total assetsLn 16$146K$96K
LiabilitiesLn 26$0$0
Net assetsLn 32$146K$96K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$113K$91K$23K
Accounting feesLn 11c$1K$1K
Advertising and promotionLn 12$22K$18K$4K
Office expensesLn 13$2K$2K$465
Information technologyLn 14$4K$3K$859
TravelLn 17$1K$1K$282
InsuranceLn 23$5K$4K$918
Other expenses (24a–d)Ln 24$23K$18K$5K
All other expensesLn 24e$2K$2K$446
Total functional expensesLn 25$174K$139K$36K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $268K$212K$55K$214K 990 PDF
FY2024 $162K$124K$38K$159K 990 PDF
FY2023 $209K$203K$6K$121K 990 PDF
FY2022 $213K$193K$20K$115K 990 PDF
FY2021 Viewing $124K$174K−$50K$96K 990 PDF
FY2020 $210K$256K−$46K$146K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $124,243 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $88,658$65,445
I-9 Program service revenuePrior year $120,878$58,790
I-10 Investment incomePrior year $492$8
I-11 Other revenue$0
I-12 Total revenuePrior year $210,028$124,243
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $131,000$113,250
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $124,653$61,170
I-18 Total expensesPrior year $255,653$174,420
I-19 Revenue less expensesPrior year −$45,625−$50,177
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 $124,243 across 5 lines filed
Lines not itemized here account for −$1,175 of total revenue; see the IRS return.
VIII-1b Membership dues$65,445
VIII-1h Total contributions, gifts and grants$65,445
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $59,965$59,965
VIII-3 Investment incomeRelated to mission $8$8
VIII-12 Total revenueRelated to mission $58,798$124,243
Part IX · Statement of functional expenses $174,420 across 9 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $90,600 · Management $22,650$113,250
IX-11c Accounting feesManagement $1,040$1,040
IX-12 Advertising and promotionPrograms $17,826 · Management $4,457$22,283
IX-13 Office expensesPrograms $1,855 · Management $465$2,320
IX-14 Information technologyPrograms $3,439 · Management $859$4,298
IX-17 TravelPrograms $1,126 · Management $282$1,408
IX-23 InsurancePrograms $3,672 · Management $918$4,590
IX-24 Other expenses (24a–d)Programs $18,404 · Management $4,601$23,005
IX-24e All other expensesPrograms $1,780 · Management $446$2,226
IX-25 Total functional expensesPrograms $138,702 · Management $35,718 · Fundraising $0$174,420
Part X · Balance sheet $95,608 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $102,996$64,153
X-2 Savings and temporary cash investmentsStart of year $26,461$26,147
X-4 Accounts receivableStart of year $16,328$5,308
X-16 Total assetsStart of year $145,785$95,608
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $145,785$95,608
X-33 Total liabilities and net assetsStart of year $145,785$95,608
Part XI · Reconciliation of net assets $95,608 net assets at year end
XI-1 Total revenue$124,243
XI-2 Total expenses$174,420
XI-3 Revenue less expenses−$50,177
XI-4 Net assets at start of year$145,785
XI-10 Net assets at end of year$95,608

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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