THE CIRCLE FOUNDATION INC (EIN 521760808) - Form 990 Financial Analysis & Trantor Score

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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

1991

Legal Domicile

Principal Officer

STEVEN G KULL

Phone

2022327500

Tax Period

2023-01-01 to 2023-12-31

THE CIRCLE FOUNDATION INC, founded in 1991, is a small nonprofit that reported $349K in total revenue in fiscal year 2023. Revenue grew 19% year-over-year, indicating healthy expansion. The organization ran a surplus of $94K, a strong 27% operating margin.

Mission

THE FOUNDATION'S PRIMARY TAX-EXEMPT PURPOSE IS TO GIVE THE PUBLIC A GREATER VOICE IN THE PUBLIC POLICY PROCESS BY SEEKING TO DISCERN PUBLIC OPINION ON PUBLIC POLICY AND TO COMMUNICATE ITS FINDINGS TO THE POLICY COMMUNITY, ACADEMIA AND THE PRESS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $340,000

Program Service Revenue $557

Investment Income $8,835

Other Revenue $0

TOTAL REVENUE $349,392

Expense Breakdown

Grants Paid $3,774

Salaries & Benefits $162,623

Fundraising Expenses $8,882

Program Expenses $207,627

Other Expenses $88,946

TOTAL EXPENSES $255,343

Year-over-Year Comparison

	2023	2022	Change
Revenue	$349,392	$294,771	+0.2%
Expenses	$255,343	$650,668	-0.6%
Net Income	$94,049	$-355,897	-1.3%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVEN G KULL	PRESIDENT	20.00	Officer Director	$0	$0	$0
I MAC DESTLER	DIRECTOR	0.00	Director	$0	$0	$0
GLORIA DUFFY	DIRECTOR	0.00	Director	$0	$0	$0
ALTON FRYE	DIRECTOR	0.00	Director	$0	$0	$0
SUSAN SECHLER	DIRECTOR	0.00	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	No data	No data	No data	No data
2023	$349,392	$255,343	$977,682	$94,049
2022	$294,771	$650,668	$934,530	$-355,897
2021	$2,283,500	$509,974	$1,701,479	$1,773,526
2020	$2,265,354	$410,676	$831,994	$1,854,678
2019	$543,931	$600,337	$54,460	$-56,406
2018	$643,944	$931,160	$53,832	$-287,216

THE CIRCLE FOUNDATION INC