Circles and Ciphers

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2014

Legal Domicile

Principal Officer

Akeem Soyan

Phone

6307651594

Tax Period

2024-01-01 to 2024-12-31

Circles and Ciphers, founded in 2014, is a small nonprofit in the Youth Development sector that reported $386K in total revenue in fiscal year 2024. Revenue surged 46% from the prior year, signaling strong growth momentum. Expenses of $471K exceeded revenue, resulting in a 22% operating deficit.

Mission

A hip hop infused restorative justice organization led by and for young people who are impacted by violence. Recipient of the 2013 Outstanding Restorative Justice Program Award from the Cook County Juvenile Temporary Detention Centers Probation Department.

Program Service Accomplishments

Program 1

Expenses: $11,685 Revenue: $0

Creative Arts Program - GOALS: Expand creative and restorative programming for youth impacted by the legal system. Provide artist development mentorship and showcase opportunities. Strengthen...

Creative Arts Program - GOALS: Expand creative and restorative programming for youth impacted by the legal system. Provide artist development mentorship and showcase opportunities. Strengthen partnerships with local arts organizations and continue building towards a permanent creative space. ACCOMPLISHMENTS - In 2024 Circles and Ciphers served over 40 youth and young adults impacted by the legal system through arts-based workshops performances and mentorship. The program provided creative development and case management support while partnering with local arts organizations to expand opportunities for youth expression and employment.

Program 2

Expenses: $10,502 Revenue: $0

Youth Leadership Program - GOALS: Train and support youth leaders in restorative justice and community organizing. Offer paid leadership roles peer mentorship and facilitation experience through...

Youth Leadership Program - GOALS: Train and support youth leaders in restorative justice and community organizing. Offer paid leadership roles peer mentorship and facilitation experience through community circles and youth-led events. ACCOMPLISHMENTS: The Youth Leadership Program trained 5 to 6 system-impacted youth in restorative justice and community organizing. Participants facilitated more than 60 community circles and events served in paid leadership roles and gained facilitation experience that advanced their growth as community leaders.

Program 3

Expenses: $3,289 Revenue: $0

Mutual Aid Program - GOALS: Provide direct support to youth and families affected by violence incarceration and systemic inequities. Distribute emergency assistance expand community partnerships and maintain a rapid response network grounded in restorative care. ACCOMPLISHMENTS: The Mutual Aid Program distributed approximately $4,000 in direct financial and resource assistance to youth and families impacted by violence and incarceration. The program provided emergency financial aid food and housing support while coordinating partnerships to strengthen access to essential community resources.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $374,248

Program Service Revenue $12,031

Investment Income $2

Other Revenue $-20

TOTAL REVENUE $386,261

Expense Breakdown

Grants Paid $0

Salaries & Benefits $326,535

Fundraising Expenses $12,114

Program Expenses $85,620

Other Expenses $132,801

TOTAL EXPENSES $471,450

Year-over-Year Comparison

	2024	2023	Change
Revenue	$386,261	$265,064	+0.5%
Expenses	$471,450	$505,161	-0.1%
Net Income	$-85,189	$-240,097	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$130,352

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AnnMarie Brown	Executive Director	40.00	Officer	$65,967	$0	$65,967
Akeem Soyan	Executive Director	40.00	Officer	$64,385	$0	$64,385
Elena Quintana	President	1.00	Director	$0	$0	$0
Emmanuel Andre	Vice President	1.00	Director	$0	$0	$0
Joshua Brooks	Secretary	1.00	Director	$0	$0	$0
Carol Bachus	Treasurer	1.00	Director	$0	$0	$0
Melissa Fentress	Fundraiser	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$386,261	$471,450	$239,551	$-85,189