Circles Cobb builds community to end poverty through intentional friendships, personal transformation, and systemic change led by the people closest to the challenge.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
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
2 of 2
filings with a surplus
Average surplus $50K a year · 20% of revenue · last 2 filings
Looks good: a surplus in 2 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
10 mo
of spending, in cash
Looks good: 10.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $88K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$5K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$250K
+95% vs prior year
Spent
$179K
To programs
100%
Net assets
$145K
By yearFY2023–FY2025
Revenue
$250K
FY2024▲ +95%
Tap a bar for its year
Revenue by fiscal year
FY2023$129K
FY2024$250K
FY2025$244K
Expenses
$179K
FY2024
Tap a bar for its year
Expenses by fiscal year
FY2023Not on file
FY2024$179K
FY2025$215K
Net assets
$145K
FY2024▲ +97%
Tap a bar for its year
Net assets by fiscal year
FY2023$74K
FY2024$145K
FY2025$175K

From the FY2024 Form 990 · see the original

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You’re viewing the FY2024 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 2023.

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% · $179K

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

19 people listed on the 990.

Part VII, Section A · reportable compensation
Board Chair
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Barbara Garner’s $69K as Executive Director is at the 59th percentile of top reported officer pay among 2168 $100K–1M human services 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 Circles Cobb 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 15aNo

Programs and updates

Builds community to end poverty through friendships, personal growth, and systemic change.

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Provided by the organization

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3 programs · $179K · in their own filed words · FY2024
01

Circles cobb is a community-based initiative empowering families to overcome poverty through intentional cross-class friendships, financial education, and sustained personal growth. In 2024, we supported families living at or below the federal poverty guidelines (FPG) by pairing each family with 23 trained volunteer mentors who provided…

$143Kprogram expense
02

We recognize that long-term success requires collaboration, which is why we work closely with other organizations to create holistic solutions that help low-income families navigate their way out of poverty.

$18Kprogram expense
03

In addition to direct support, circles cobb is committed to driving systemic change. Through our big view initiative, participants identify barriers to economic mobility such as lack of affordable childcare or mental health access and work with local leaders to advocate for solutions.

$18Kprogram expense

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 2 funders$88K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$250K
Ln 12
Gifts and grantsLn 1h$244K
Investment incomeLn 3$5K
Other incomeLn 4–11$1K
Money outPt IX
$179K
Ln 25
Programscol B$179K
Owns and owesPt X
$145K
net assets · Ln 32
Cash and savingsLn 1–2$150K
Total assetsLn 16$150K
LiabilitiesLn 26$5K
PeoplePt VI, VII
19
listed · VII A
PaidVII A0
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$244K
Investment incomeLn 3$5K
Other incomeLn 4–11$1K
Total revenueLn 12$250K
Assets in detailPt X, end of year
CashLn 1$150K
Cash and savings togetherLn 1–2$150K
Total assetsLn 16$150K
LiabilitiesLn 26$5K
Net assetsLn 32$145K
OperationsPt I, VI
EmployeesI 516
VolunteersI 6106
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$74K$150K
Total assetsLn 16$74K$150K
LiabilitiesLn 26$0$5K
Net assetsLn 32$74K$145K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$146K$146K
Other fees for servicesLn 11g$8K$8K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$935$935
TravelLn 17$3K$3K
Conferences, conventions and meetingsLn 19$3K$3K
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$7K$7K
All other expensesLn 24e$732$732
Total functional expensesLn 25$179K$179K$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $244K$215K$29K$175K 990 PDF
FY2024 Viewing $250K$179K$71K$145K 990 PDF
FY2023 $129K$74K 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 O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $250,134 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $128,559$244,332
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$4,802
I-11 Other revenuePrior year $0$1,000
I-12 Total revenuePrior year $128,559$250,134
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 $104,133$145,645
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $34,866$33,080
I-18 Total expensesPrior year $138,999$178,725
I-19 Revenue less expensesPrior year −$10,440$71,409
Part VI · Governance 19 of 19 board members independent, 5 to look at
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $250,134 across 5 lines filed
VIII-1f All other contributions, gifts and grants$244,332
VIII-1h Total contributions, gifts and grants$244,332
VIII-3 Investment incomeUnrelated business $4,802$4,802
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $1,000$1,000
VIII-12 Total revenueRelated to mission $0 · Unrelated business $5,802 · Excluded from tax $0$250,134
Part IX · Statement of functional expenses $178,725 across 9 lines filed
IX-7 Other salaries and wagesPrograms $145,645$145,645
IX-11g Other fees for servicesPrograms $8,498$8,498
IX-12 Advertising and promotionPrograms $4,210$4,210
IX-13 Office expensesPrograms $935$935
IX-17 TravelPrograms $3,252$3,252
IX-19 Conferences, conventions and meetingsPrograms $2,695$2,695
IX-23 InsurancePrograms $5,522$5,522
IX-24 Other expenses (24a–d)Programs $7,236$7,236
IX-24e All other expensesPrograms $732$732
IX-25 Total functional expensesPrograms $178,725 · Management $0 · Fundraising $0$178,725
Part X · Balance sheet $150,438 assets, 6 lines filed
X-1 Cash, non-interest-bearingStart of year $73,960$150,438
X-16 Total assetsStart of year $73,960$150,438
X-25 Other liabilitiesStart of year $0$5,069
X-26 Total liabilitiesStart of year $0$5,069
X-32 Total net assets or fund balancesStart of year $73,960$145,369
X-33 Total liabilities and net assetsStart of year $73,960$150,438
Part XI · Reconciliation of net assets $145,369 net assets at year end
XI-1 Total revenue$250,134
XI-2 Total expenses$178,725
XI-3 Revenue less expenses$71,409
XI-4 Net assets at start of year$73,960
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$145,369

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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