One Circle Foundation FY2021 filing

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One Circle Foundation prepares caring adults with excellent accredited training, user-friendly activity guides, and innovative approaches to facilitate research-based circles for transformational youth development. Our work ensures that youth thrive worldwide through compassionate connections and healthy relationships within their communities.

Form 990 Part I, line 1, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 45-1898809) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
$138K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists 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
3 of 6
filings with a surplus
Average deficit $3K a year · 0.2% of revenue · last 6 filings
A surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
81%
of spending
81% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$138K
to officers and key staff · 14% of spending
Pay to officers and key staff is 14% of spending.
Part VII, Section A
20.5 mo
of spending, in cash
20.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $75
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$6K
0.4% of total assets
Liabilities are 0.4% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.3M
+2% vs prior year
Spent
$977K
To programs
81%
Net assets
$1.7M
By yearFY2020–FY2025
Revenue
$1.3M
FY2021▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.3M
FY2021$1.3M
FY2022$1.4M
FY2023$1.2M
FY2024$1.5M
FY2025$994K
Expenses
$977K
FY2021▼ -7%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$977K
FY2022$1.1M
FY2023$1.4M
FY2024$1.7M
FY2025$1.4M
Net assets
$1.7M
FY2021▲ +23%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.4M
FY2021$1.7M
FY2022$2.0M
FY2023$1.8M
FY2024$1.6M
FY2025$1.2M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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 Jan 2012.

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

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $789K Management & general 19% · $188K

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

8 people listed on the 990; $138K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Director
$113,000Pt VII · Sec A
President
$24,714Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
Member at Large
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Moorea Dickason’s $122K as Executive Director is at the 94th percentile of top reported officer pay among 1992 $100K–1M youth development nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Moorea Dickason$121,600$130,552————
Jana Hiraga——$83,599$117,800$113,000—
Beth Hossfeld————$24,714$106,980
Nancy Roldan Johnson—$14,660$72,775———

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 One Circle Foundation 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

Transforms lives by promoting resiliency and healthy relationships through gender-responsive circle programs.

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3 programs · $789K · in their own filed words · FY2021
01

Unity circle model launchedone circle foundation launched our fourth model - unity circle. It is a structured support group model for people of all genders that addresses critical needs and strengths while honoring and celebrating the unique lived experiences of circle PARTICIPANTS.ROOTED in diversity, equity, and inclusion (dei)…

Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 45-1898809) · Dispute this line
$789Kprogram expense
02

Training and curricula OUTREACH/IMPACTONE circle foundation provided 52 trainings and trained 1,465 people. There was a high demand for safe and supportive spaces for youth and communities, especially during a challenging year with the pandemic.

Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 45-1898809) · Dispute this line
Pt IX · Ln 25 · col B
03

Youth leadership internshipone circle foundation launched our first partnership with the university of california, berkeley that support youth leaders in the public health and non-profit fields.

Form 990 Part III, line 4, FY2021. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 45-1898809) · Dispute this line
Pt IX · Ln 25 · col B

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 · FY2024
Total grants receivedfrom 1 funder$75

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$1.2M
Gifts and grantsLn 1h$114K
Investment incomeLn 3$24K
Money outPt IX
$977K
Ln 25
Programscol B$789K
Managementcol C$188K
Owns and owesPt X
$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.7M
Total assetsLn 16$1.7M
LiabilitiesLn 26$6K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$114K
Government grantsLn 1e$95K
Fees for servicesLn 2g$1.2M
Investment incomeLn 3$24K
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$378K
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$1.7M
Accounts receivableLn 4$54K
Other assetsLn 15$26K
Total assetsLn 16$1.7M
LiabilitiesLn 26$6K
Net assetsLn 32$1.7M
OperationsPt I, VI
EmployeesI 517
VolunteersI 60
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 FY21End FY21
Cash and savingsLn 1–2$1.4M$1.7M
Total assetsLn 16$1.4M$1.7M
LiabilitiesLn 26−$95$6K
Net assetsLn 32$1.4M$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$138K$110K$28K
Other salaries and wagesLn 7$310K$248K$62K
Pension plan contributionsLn 8$7K$6K$1K
Other employee benefitsLn 9$53K$42K$11K
Payroll taxesLn 10$36K$29K$7K
Accounting feesLn 11c$62K$15K$47K
Other fees for servicesLn 11g$5K$5K
Office expensesLn 13$4K$2K$2K
Information technologyLn 14$86K$86K
OccupancyLn 16$8K$8K
TravelLn 17$563$563
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$252K$232K$19K
All other expensesLn 24e$8K$5K$4K
Total functional expensesLn 25$977K$789K$188K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jun 2, 2026 $994K$1.4M−$446K$1.2M 990 PDF
FY2024Filed with the IRS Sep 16, 2025 $1.5M$1.7M−$222K$1.6M 990 PDF
FY2023Filed with the IRS Aug 28, 2024 $1.2M$1.4M−$210K$1.8M 990 PDF
FY2022Filed with the IRS Aug 8, 2023 $1.4M$1.1M$310K$2.0M 990 PDF
FY2021 ViewingFiled with the IRS Jul 19, 2022 $1.3M$977K$327K$1.7M 990 PDF
FY2020Filed with the IRS Aug 30, 2021 $1.3M$1.1M$224K$1.4M 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2021 990
Part I · Summary $1,304,004 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $292,678$114,085
I-9 Program service revenuePrior year $864,228$1,165,524
I-10 Investment incomePrior year $25,036$24,395
I-11 Other revenuePrior year $93,600$0
I-12 Total revenuePrior year $1,275,542$1,304,004
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $513,824$544,663
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $537,804$432,155
I-18 Total expensesPrior year $1,051,628$976,818
I-19 Revenue less expensesPrior year $223,914$327,186
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
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 $1,304,004 across 6 lines filed
VIII-1e Government grants$94,761
VIII-1f All other contributions, gifts and grants$19,324
VIII-1h Total contributions, gifts and grants$114,085
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,165,524$1,165,524
VIII-3 Investment incomeRelated to mission $24,395$24,395
VIII-12 Total revenueRelated to mission $1,189,919 · Unrelated business $0 · Excluded from tax $0$1,304,004
Part IX · Statement of functional expenses $976,818 across 14 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $110,356 · Management $27,589$137,945
IX-7 Other salaries and wagesPrograms $248,069 · Management $62,017$310,086
IX-8 Pension plan contributionsPrograms $5,834 · Management $1,458$7,292
IX-9 Other employee benefitsPrograms $42,368 · Management $10,592$52,960
IX-10 Payroll taxesPrograms $29,104 · Management $7,276$36,380
IX-11c Accounting feesPrograms $15,000 · Management $47,434$62,434
IX-11g Other fees for servicesPrograms $4,939$4,939
IX-13 Office expensesPrograms $2,312 · Management $1,528$3,840
IX-14 Information technologyPrograms $85,616$85,616
IX-16 OccupancyPrograms $8,409$8,409
IX-17 TravelPrograms $563$563
IX-23 InsuranceManagement $6,257$6,257
IX-24 Other expenses (24a–d)Programs $232,173 · Management $19,462$251,635
IX-24e All other expensesPrograms $4,571 · Management $3,891$8,462
IX-25 Total functional expensesPrograms $789,314 · Management $187,504 · Fundraising $0$976,818
Part X · Balance sheet $1,744,607 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $50,258$377,847
X-2 Savings and temporary cash investmentsStart of year $1,360,326$1,287,072
X-4 Accounts receivable$53,915
X-15 Other assetsStart of year $375$25,773
X-16 Total assetsStart of year $1,410,959$1,744,607
X-17 Accounts payable and accrued expenses$2,161
X-25 Other liabilitiesStart of year −$95$4,206
X-26 Total liabilitiesStart of year −$95$6,367
X-27 Net assets without donor restrictionsStart of year $1,411,054$1,738,240
X-32 Total net assets or fund balancesStart of year $1,411,054$1,738,240
X-33 Total liabilities and net assetsStart of year $1,410,959$1,744,607
Part XI · Reconciliation of net assets $1,738,240 net assets at year end
XI-1 Total revenue$1,304,004
XI-2 Total expenses$976,818
XI-3 Revenue less expenses$327,186
XI-4 Net assets at start of year$1,411,054
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,738,240

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

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