CIRCLE OF FRIENDS SCHOOL

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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

2018

Legal Domicile

Phone

5037044403

Tax Period

2024-01-01 to 2024-12-31

CIRCLE OF FRIENDS SCHOOL, founded in 2018, is a small nonprofit in the Youth Development sector that reported $630K in total revenue in fiscal year 2024. Revenue surged 31% from the prior year, signaling strong growth momentum.

Mission

Circle of Friends School is a female-founded 501c3 in Lane County Oregon serving children and youth with complex disabilities and those who love them. We are building a community that is founded on opportunities. Every person has value.

Program Service Accomplishments

Program 1

Expenses: $585,305 Revenue: $403,465

Circle of Friends School continued is operations of a private alternative K-8 program in Cottage Grove Oregon to serve children and youth with complex disabilities. The school offers individualized instruction tailored to each students needs emphasizing functional skill development mobility enhancement and independence. Educational activities are designed to integrate multidisciplinary goals incorporating movement breaks and recreational opportunities to support holistic learning. Collaborations with local school districts facilitate inclusive experiences allowing students to apply acquired skills in broader community settings. The program is structured to accommodate students requiring specialized mobility aids adaptive equipment and alternative communication methods ensuring a supportive environment that addresses both educational and physical care needs.

Program 2

Expenses: $21,790 Revenue: $25,030

During 2024 Circle of Friends School provided summer camp sessions for youth ages 7-13 with severe disabilities. The camps purpose served up to 10 youth per session specifically youth who have a...

During 2024 Circle of Friends School provided summer camp sessions for youth ages 7-13 with severe disabilities. The camps purpose served up to 10 youth per session specifically youth who have a physical disability and severe communication impairment which traditionally impact their ability to attend camps offered through other public organizations. During camp youth participated in games that focused on strengthening their gross and fine motor skills use of sensory based activities that encouraged exploration curiosity problem solving and creativity all while modeling their individualized Augmentative and Alternative Communication AAC systems. Lastly all camp activities integrated the use of adaptive equipment or supports which included but were not limited to switch-accessed toys light up musical instruments and games as well as sensory based activities that support language development and motor skills.

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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 $210,986

Program Service Revenue $418,495

Investment Income $14

Other Revenue $39

TOTAL REVENUE $629,534

Expense Breakdown

Grants Paid $0

Salaries & Benefits $416,207

Fundraising Expenses $0

Program Expenses $607,095

Other Expenses $250,708

TOTAL EXPENSES $690,507

Year-over-Year Comparison

	2024	2023	Change
Revenue	$629,534	$479,705	+0.3%
Expenses	$690,507	$289,478	+1.4%
Net Income	$-60,973	$190,227	-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

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
Michelle Saunders	President	10.00	Officer	$0	$0	$0
Patrick Crawley	Vice President	5.00	Officer	$0	$0	$0
Jena Dawes	Treasurer	5.00	Officer	$0	$0	$0
Luke Lonstron	Secretary	5.00	Officer	$0	$0	$0
Sarah Duke	Member	1.00	Director	$0	$0	$0
Callie Barnes	Formerly the Secretary	1.00		$0	$0	$0
Chenoah Konyn	Formerly a Member	5.00	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	$629,534	$690,507	$207,386	$-60,973
2023	$479,705	$289,478	$272,371	$190,227