Full Circle Organization

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Overcoming Poverty through Biblical Entrepreneurship - Together we can empower Christian entrepreneurs worldwide to build sustainable businesses, strengthen the local church, and lift their community out of poverty. We achieve this by focusing on inspiring, education, support and creating an environment of giving back.

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 88-2679349) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
51¢ of each $1 spent went to programs.
Run by 31 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · 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
1 of 2
filings with a surplus
Average surplus $2K a year · 0.9% of revenue · last 2 filings
A surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
51%
of spending
51% of spending went to programs.
Pt IX · Ln 25 · col B
1.3 mo
of spending, in cash
1.3 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
5
of 5 voting members
5 of 5 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$212K
+0.9% vs prior year
Spent
$250K
To programs
51%
Net assets
$28K
By yearFY2023–FY2025
Revenue
$212K
FY2025▲ +0.9%
Tap a bar for its year
Revenue by fiscal year
FY2023$128K
FY2024$210K
FY2025$212K
Expenses
$250K
FY2025▲ +49%
Tap a bar for its year
Expenses by fiscal year
FY2023Not on file
FY2024$168K
FY2025$250K
Net assets
$28K
FY2025▼ -58%
Tap a bar for its year
Net assets by fiscal year
FY2023$25K
FY2024$67K
FY2025$28K

From the FY2025 Form 990 · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2023.

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

Where the money goes

51 cents of each dollar spent went to programs.

Program services 51% · $127K Management & general 5% · $14K Fundraising 44% · $110K

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

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Full Circle Organization 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Empowering Christian entrepreneurs globally to build businesses, strengthen churches, and end poverty.

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1 program · $124K · in their own filed words · FY2025
01

Entrepreneur Training and Development is the organization's largest program. We served 23 communities in 12 different countries. 419 individuals were exposed to entrepreneurship, with 282 graduating from the full, 8-week program.

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 88-2679349) · Dispute this line
$124Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$212K
Ln 12
Gifts and grantsLn 1h$212K
Money outPt IX
$250K
Ln 25
Programscol B$127K
Managementcol C$14K
Fundraisingcol D$110K
Owns and owesPt X
$28K
net assets · Ln 32
Cash and savingsLn 1–2$27K
Total assetsLn 16$28K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$212K
Total revenueLn 12$212K
Assets in detailPt X, end of year
CashLn 1$27K
Cash and savings togetherLn 1–2$27K
Pledges and grants receivableLn 3$800
Notes and loans receivableLn 7$545
Total assetsLn 16$28K
LiabilitiesLn 26$0
Net assetsLn 32$28K
OperationsPt I, VI
EmployeesI 50
VolunteersI 631
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 FY25End FY25
Cash and savingsLn 1–2$62K$27K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$67K$28K
LiabilitiesLn 26$0$0
Net assetsLn 32$67K$28K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0$0$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$0$0$0$0
Management feesLn 11a$113K$108K$4K$936
Legal feesLn 11b$0$0$0
Accounting feesLn 11c$180$0$180$0
Lobbying feesLn 11d$0$0$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$109K$0$0$109K
Advertising and promotionLn 12$256$256
Information technologyLn 14$5K$5K$276
TravelLn 17$4K$4K$0$206
Conferences, conventions and meetingsLn 19$13K$13K$613
Other expenses (24a–d)Ln 24$6K$2K$4K$12
Total functional expensesLn 25$250K$127K$14K$110K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS May 12, 2026 $212K$250K−$38K$28K 990 PDF
FY2024Filed with the IRS Jun 11, 2025 $210K$168K$42K$67K 990 PDF
FY2023Filed with the IRS Jul 12, 2024 $128K$25K 990 PDF

Schedules filed Part IV

A · Public support B · Donors F · Foreign O · Explanations
See the full FY2025 990
Part I · Summary $212,024 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $210,104$212,024
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $210,104$212,024
I-13 Grants and similar amounts paidPrior year $16,777$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year −$2$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $151,286$250,428
I-18 Total expensesPrior year $168,061$250,428
I-19 Revenue less expensesPrior year $42,043−$38,404
Part VI · Governance 5 of 5 board members independent, 2 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $212,024 across 3 lines filed
VIII-1f All other contributions, gifts and grants$212,024
VIII-1h Total contributions, gifts and grants$212,024
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$212,024
Part IX · Statement of functional expenses $250,428 across 21 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $0 · Fundraising $0$0
IX-11a Management feesPrograms $108,026 · Management $4,497 · Fundraising $936$113,459
IX-11b Legal feesPrograms $0 · Management $0$0
IX-11c Accounting feesPrograms $0 · Management $180 · Fundraising $0$180
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $108,535$108,535
IX-12 Advertising and promotionFundraising $256$256
IX-14 Information technologyManagement $4,826 · Fundraising $276$5,102
IX-17 TravelPrograms $3,531 · Management $0 · Fundraising $206$3,737
IX-19 Conferences, conventions and meetingsPrograms $12,735 · Management $613$13,348
IX-24 Other expenses (24a–d)Programs $2,251 · Management $3,548 · Fundraising $12$5,811
IX-25 Total functional expensesPrograms $126,543 · Management $13,664 · Fundraising $110,221$250,428
Part X · Balance sheet $28,254 assets, 33 lines filed
X-1 Cash, non-interest-bearingStart of year $61,772$26,909
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$800
X-4 Accounts receivableStart of year $0$0
X-5 Loans to officers and key peopleStart of year $0$0
X-6 Loans to other insidersStart of year $0$0
X-7 Notes and loans receivableStart of year $4,720$545
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $166$0
X-10c Land, buildings and equipment, netStart of year $0$0
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assets$0
X-16 Total assetsStart of year $66,658$28,254
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-21 Escrow or custodial accountsStart of year $0$0
X-22 Loans from officers and insidersStart of year $0$0
X-23 Secured mortgages and notes payableStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilities$0
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $66,658$28,254
X-28 Net assets with donor restrictionsStart of year $0$0
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $0$0
X-32 Total net assets or fund balancesStart of year $66,658$28,254
X-33 Total liabilities and net assetsStart of year $66,658$28,254
Part XI · Reconciliation of net assets $28,254 net assets at year end
XI-1 Total revenue$212,024
XI-2 Total expenses$250,428
XI-3 Revenue less expenses−$38,404
XI-4 Net assets at start of year$66,658
XI-10 Net assets at end of year$28,254

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

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