Circle C Ranch INC

IRS exemption revoked

Stockton, CAUnknown exempt organizationEIN 68-0290313Revenue $664K in FY2021

On file with the IRSPo Box 5231 · Stockton, CA

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To provide residential care and treatment for children with social, emotional and/or behavorial problems.

100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Programs: Part IX

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average deficit $23K a year · 4% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Concern: 0.4 months of spending in cash; under 2 weeks.
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
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$664K
+9% vs prior year
Spent
$711K
To programs
100%
Net assets
$25K
By yearFY2020–FY2021
Revenue
$664K
FY2021▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2020$608K
FY2021$664K
Expenses
$711K
FY2021▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$608K
FY2021$711K
Net assets
$25K
FY2021▼ -60%
Tap a bar for its year
Net assets by fiscal year
FY2020$63K
FY2021$25K

From the FY2021 Form 990 (year ending June 2021) · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on November 15, 2024

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $711K

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$0Pt VII · Sec A
Secretary-Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Circle C Ranch INC 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers residential care and treatment for children with social, emotional, or behavioral problems.

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Provided by the organization

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1 program · $711K · in their own filed words · FY2020
01

To provide residential care and treatment for children with social, emotional AND/OR behavorial problems.

$711Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$664K
Ln 12
Fees for servicesLn 2g$664K
Money outPt IX
$711K
Ln 25
Programscol B$711K
Owns and owesPt X
$25K
net assets · Ln 32
Cash and savingsLn 1–2$25K
Total assetsLn 16$25K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$664K
Total revenueLn 12$664K
Assets in detailPt X, end of year
CashLn 1$25K
Cash and savings togetherLn 1–2$25K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$25K
LiabilitiesLn 26$0
Net assetsLn 32$25K
OperationsPt I, VI
EmployeesI 53
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
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$24K$25K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$77K$25K
LiabilitiesLn 26$14K$0
Net assetsLn 32$63K$25K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$345K$345K$0$0
Other employee benefitsLn 9$47K$47K$0$0
Accounting feesLn 11c$8K$8K$0$0
Office expensesLn 13$6K$6K$0$0
OccupancyLn 16$54K$54K$0$0
TravelLn 17$10K$10K$0$0
Conferences, conventions and meetingsLn 19$400$400$0$0
InsuranceLn 23$20K$20K$0$0
Other expenses (24a–d)Ln 24$51K$51K$0$0
All other expensesLn 24e$169K$169K$0$0
Total functional expensesLn 25$711K$711K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $664K$711K−$47K$25K 990 PDF
FY2020 $608K$608K$236$63K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $664,380 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $607,986$664,380
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $607,986$664,380
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $303,875$391,728
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $303,875$319,508
I-18 Total expensesPrior year $607,750$711,236
I-19 Revenue less expensesPrior year $236−$46,856
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $664,380 across 1 lines filed
Lines not itemized here account for $664,380 of total revenue; see the IRS return.
VIII-12 Total revenueRelated to mission $664,380 · Unrelated business $0 · Excluded from tax $0$664,380
Part IX · Statement of functional expenses $711,236 across 10 lines filed
IX-7 Other salaries and wagesPrograms $345,180 · Management $0 · Fundraising $0$345,180
IX-9 Other employee benefitsPrograms $46,548 · Management $0 · Fundraising $0$46,548
IX-11c Accounting feesPrograms $8,000 · Management $0 · Fundraising $0$8,000
IX-13 Office expensesPrograms $6,459 · Management $0 · Fundraising $0$6,459
IX-16 OccupancyPrograms $54,000 · Management $0 · Fundraising $0$54,000
IX-17 TravelPrograms $10,308 · Management $0 · Fundraising $0$10,308
IX-19 Conferences, conventions and meetingsPrograms $400 · Management $0 · Fundraising $0$400
IX-23 InsurancePrograms $20,364 · Management $0 · Fundraising $0$20,364
IX-24 Other expenses (24a–d)Programs $50,796 · Management $0 · Fundraising $0$50,796
IX-24e All other expensesPrograms $169,181 · Management $0 · Fundraising $0$169,181
IX-25 Total functional expensesPrograms $711,236 · Management $0 · Fundraising $0$711,236
Part X · Balance sheet $25,242 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $24,456$25,242
X-10c Land, buildings and equipment, netStart of year $0$0
X-16 Total assetsStart of year $77,261$25,242
X-26 Total liabilitiesStart of year $14,492$0
X-27 Net assets without donor restrictionsStart of year $62,769$25,242
X-32 Total net assets or fund balancesStart of year $62,769$25,242
X-33 Total liabilities and net assetsStart of year $77,261$25,242
Part XI · Reconciliation of net assets $25,242 net assets at year end
XI-1 Total revenue$664,380
XI-2 Total expenses$711,236
XI-3 Revenue less expenses−$46,856
XI-4 Net assets at start of year$62,769
XI-8 Prior period adjustments$9,329
XI-10 Net assets at end of year$25,242

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

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