THE CIRCLE OF ATONEMENT TEACHING &… - Form 990 Financial Data

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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

1993

Legal Domicile

Principal Officer

EMILY PERRY

Phone

8889069243

Tax Period

2024-01-01 to 2024-12-31

THE CIRCLE OF ATONEMENT TEACHING & HEALING CENTER, founded in 1993, is a small nonprofit in the Religion sector that reported $504K in total revenue in fiscal year 2024. Revenue decreased 11% compared to the prior year. Expenses of $444K left a modest 12% surplus.

Mission

DISCERN THE AUTHOR'S VISION OF "A COURSE IN MIRACLES AND MANIFEST THAT IN STUDENTS AND THE WORLD. THIS IS ACCOMPLISHED PRIMARILY THROUGH TEACHER AND PUPIL EDUCATION, AN EXTENSIVE LIBRARY OF ORIGINAL SUPPORT MATERIAL, AND A WEBSITE THAT PROVIDES CONNECTION TO PROGRAM RESOURCES.

Program Service Accomplishments

Program 1

Expenses: $360,113 Revenue: $307,967

PROVIDE SPIRITUAL EDUCATION BASED ON GUIDANCE FROM "A COURSE IN MIRACLES" THROUGH CLASSES, WORSHOPS, WEBINARS, AND PUBLICATIONS.

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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 $192,994

Program Service Revenue $281,926

Investment Income $3,470

Other Revenue $26,041

TOTAL REVENUE $504,431

Expense Breakdown

Grants Paid $0

Salaries & Benefits $159,602

Fundraising Expenses $13,851

Program Expenses $360,113

Other Expenses $283,975

TOTAL EXPENSES $443,577

Year-over-Year Comparison

	2024	2023	Change
Revenue	$504,431	$568,049	-0.1%
Expenses	$443,577	$605,975	-0.3%
Net Income	$60,854	$-37,926	-2.6%

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

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

$148,796

Total Directors

$75,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROBERT PERRY	OFFICER	40.00	Officer Director	$75,000	$0	$75,000
ROBERT R SIMPSON JR	TREASURER	2.00	Officer Director	$0	$0	$0
MARK DE BRUIJN	PRESIDENT	2.00	Officer Director	$0	$0	$0
KARLA MIDDLEBROOKS	DIRECTOR	2.00	Director	$0	$0	$0
MICHAEL BOUCHARD	DIRECTOR	2.00	Director	$0	$0	$0
EMILY PERRY	EXECUTIVE DIRECTOR	40.00	Officer	$66,250	$7,546	$73,796

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
2025	No data	No data	No data	No data
2024	$504,431	$443,577	$380,617	$60,854
2023	$568,049	$605,975	$315,270	$-37,926
2022	$548,233	$580,245	$346,165	$-32,012
2021	$579,359	$560,093	$363,287	$19,266
2020	$354,093	$302,561	$265,249	$51,532

THE CIRCLE OF ATONEMENT TEACHING & HEALING CENTER