Christian discipleship

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 3
filings with a surplus
Average surplus $131K a year · 15% of revenue · last 3 filings
Looks good: a surplus in 3 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $544K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$13K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
1
of 3 voting members
Worth a look: 1 of 3 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+135% vs prior year
Spent
$931K
To programs
98%
Net assets
$487K
By yearFY2020–FY2024
Revenue
$1.1M
FY2023▲ +135%
Tap a bar for its year
Revenue by fiscal year
FY2020$165K
FY2021$163K
FY2022$457K
FY2023$1.1M
FY2024$1.1M
Expenses
$931K
FY2023▲ +124%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022$415K
FY2023$931K
FY2024$898K
Net assets
$487K
FY2023▲ +42%
Tap a bar for its year
Net assets by fiscal year
FY2020$148K
FY2021$300K
FY2022$343K
FY2023$487K
FY2024$694K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 2019.

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

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $913K Management & general 2% · $18K

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

3 people listed on the 990.

Part VII, Section A · reportable compensation
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A

Steven McCoy’s $37K as President is at the 9th percentile of top reported officer pay among 1636 $1–10M religion 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.

See Smallcircle 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Smallcircle INC is a religious organization based in Sarasota, FL.

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Provided by the organization

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1 program · $913K · in their own filed words · FY2023
01

Provide training and resources for one-to-one disciple-making relationships by partnering with church and community leaders around the world. We offer free programs that include online training; disciple-making tools and workbooks in over 25 languages; and access to a partner network of trainers.

$913Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$544K
Grants paid · 5 grants · $127K · 2022–2024
The 360 ChurchFY2023$6,600
New Mission Systems InternationalFY2023$5,000
The 360 ChurchFY2022$25,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Gifts and grantsLn 1h$1.1M
Investment incomeLn 3$122
Money outPt IX
$931K
Ln 25
Programscol B$913K
Managementcol C$18K
Owns and owesPt X
$487K
net assets · Ln 32
Cash and savingsLn 1–2$500K
Total assetsLn 16$500K
LiabilitiesLn 26$13K
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Investment incomeLn 3$122
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$98K
SavingsLn 2$402K
Cash and savings togetherLn 1–2$500K
Total assetsLn 16$500K
LiabilitiesLn 26$13K
Net assetsLn 32$487K
OperationsPt I, VI
EmployeesI 54
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$389K$500K
Total assetsLn 16$389K$500K
LiabilitiesLn 26$46K$13K
Net assetsLn 32$343K$487K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$12K$12K
Grants and assistance to foreign recipientsLn 3$42K$42K
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$331K$331K
Office expensesLn 13$56K$53K$3K
TravelLn 17$401K$401K
Other expenses (24a–d)Ln 24$79K$73K$5K
Total functional expensesLn 25$931K$913K$18K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.1M$898K$207K$694K 990 PDF
FY2023 Viewing $1.1M$931K$144K$487K 990 PDF
FY2022 $457K$415K$42K$343K 990 PDF
FY2021 $163K$300K 990 PDF
FY2020 $165K$148K 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 F · Foreign O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $1,075,240 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $457,370$1,075,118
I-9 Program service revenue$0
I-10 Investment incomePrior year $95$122
I-11 Other revenue$0
I-12 Total revenuePrior year $457,465$1,075,240
I-13 Grants and similar amounts paidPrior year $155,679$54,115
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $259,490$876,993
I-18 Total expensesPrior year $415,169$931,108
I-19 Revenue less expensesPrior year $42,296$144,132
Part VI · Governance 1 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members1
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,075,240 across 4 lines filed
VIII-1f All other contributions, gifts and grants$1,075,118
VIII-1h Total contributions, gifts and grants$1,075,118
VIII-3 Investment incomeRelated to mission $122$122
VIII-12 Total revenueRelated to mission $122 · Unrelated business $0 · Excluded from tax $0$1,075,240
Part IX · Statement of functional expenses $931,108 across 7 lines filed
IX-1 Grants to domestic organizationsPrograms $12,400$12,400
IX-3 Grants and assistance to foreign recipientsPrograms $41,715$41,715
IX-11c Accounting feesManagement $9,525$9,525
IX-11g Other fees for servicesPrograms $331,486$331,486
IX-13 Office expensesPrograms $52,906 · Management $3,155$56,061
IX-17 TravelPrograms $401,056$401,056
IX-24 Other expenses (24a–d)Programs $73,440 · Management $5,425$78,865
IX-25 Total functional expensesPrograms $913,003 · Management $18,105 · Fundraising $0$931,108
Part X · Balance sheet $500,130 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $73,995$97,873
X-2 Savings and temporary cash investmentsStart of year $315,045$402,257
X-16 Total assetsStart of year $389,040$500,130
X-17 Accounts payable and accrued expensesStart of year $46,318$13,276
X-26 Total liabilitiesStart of year $46,318$13,276
X-32 Total net assets or fund balancesStart of year $342,722$486,854
X-33 Total liabilities and net assetsStart of year $389,040$500,130
Part XI · Reconciliation of net assets $486,854 net assets at year end
XI-1 Total revenue$1,075,240
XI-2 Total expenses$931,108
XI-3 Revenue less expenses$144,132
XI-4 Net assets at start of year$342,722
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$486,854

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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