CIRCLE 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

2021

Legal Domicile

Principal Officer

JOANNE DOWNEY

Phone

9143938383

Tax Period

2024-07-01 to 2025-06-30

CIRCLE SCHOOL, founded in 2021, is a small nonprofit in the Education sector that reported $253K in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year.

Mission

TO PROVIDE THE LOCAL COMMUNITY WITH A PRESCHOOL THAT FOCUSES ON CHILDREN'S ABILITY TO DEVELOP FRIENDSHIPS, COOPERATE WITH PEERS AND TEACHERS, FOLLOW DIRECTIONS, DEVELOP EMPATHY, COLLABORATE, PROBLEM SOLVE, AND APPROACH NEW EXPERIENCES AND CHALLENGES WITH CONFIDENCE. OUR PROGRAM PROVIDES A SAFE LEARNING ENVIRONMENT FOR CHILDREN TO GROW AND DEVELOP SOCIALLY, EMOTIONALLY, PHYSICALLY, AND ACADEMICALLY THROUGH A BREADTH OF FUN AND ENGAGING ACTIVITIES.

Program Service Accomplishments

Program 1

Expenses: $133,714 Revenue: $185,186

WE PROVIDE A PRESCHOOL FOR CHILDREN TWO, THREE AND FOUR YEARS OF AGE, MONDAY THROUGH FRIDAY. STUDENTS ARE AFFORDED AMPLE FREE PLAY WITH ACCESS TO SENSORY, BUILDING, HOUSEKEEPING, DRAMATIC PLAY...

WE PROVIDE A PRESCHOOL FOR CHILDREN TWO, THREE AND FOUR YEARS OF AGE, MONDAY THROUGH FRIDAY. STUDENTS ARE AFFORDED AMPLE FREE PLAY WITH ACCESS TO SENSORY, BUILDING, HOUSEKEEPING, DRAMATIC PLAY, MANIPULATIVES, CRAFTS AND ART SUPPLIES, FINE MOTOR MATERIALS SUCH AS PLAYDOH, SAND, CUTTING AND WRITING. EACH CLASS SPENDS TIME OUTDOORS TO AID IN GROSS MOTOR DEVELOPMENT SUCH AS CLIMBING, SWINGING, AND BALANCING, AS WELL AS THE DEVELOPMENT OF SOCIAL SKILLS SUCH AS TURN TAKING AND SHARING. WE PROVIDE A NUT-FREE SNACK AND WATER DAILY. THE TWO-, THREE- AND FOUR-YEAR-OLDS ALL PARTICIPATE IN STORY TIME, SONGS AND MOVEMENT ACTIVITIES AND ADDITIONALLY, THE THREE- AND FOUR-YEAR-OLDS PARTICIPATE IN CIRCLE TIME WHICH INCLUDES ROUTINE ITEMS SUCH AS WEATHER AND CALENDAR REPORTS ALONG WITH ACTIVITIES THAT CORRELATE WITH THE UNIT OF STUDY (SUCH AS SEASONS, BEARS, DINOSAURS, TRANSPORTATION, HOLIDAYS, AND COLORS). WE MAINTAIN A HIGH-QUALITY EDUCATION AT AFFORDABLE PRICES WITH THE SUPPORT OF ENROLLED FAMILIES. FAMILY MEMBERS ASSIST IN CARING FOR THE FACILITY, DONATING SUPPLIES ETC.

Program 2

Expenses: $24,553 Revenue: $5,770

DISCOVERY CLUB- AFTERNOON ENRICHMENT CLASSES FOR PRESCHOOLERS SUCH AS WIGGLY WORMS GARDENING (GROWING SEEDS, DIGGING, MAKING A GARDEN BED WITH STEPPING STONES AND BIRDHOUSES), MOVEMENT (DANCE AND...

DISCOVERY CLUB- AFTERNOON ENRICHMENT CLASSES FOR PRESCHOOLERS SUCH AS WIGGLY WORMS GARDENING (GROWING SEEDS, DIGGING, MAKING A GARDEN BED WITH STEPPING STONES AND BIRDHOUSES), MOVEMENT (DANCE AND YOGA), SUPER SCIENCE (MULTI-SENSORY CLASS WHERE STUDENTS EXPLORE, DISCOVER AND ANSWER QUESTIONS ABOUT THE WORLD AROUND THEM), CREATIVE CATERPILLARS (ARTWORK AND CRAFTS), AND TERRIFIC TIGERS (SPORTS; RUNNING, KICKING, JUMPING, BALANCING AND TEAMWORK) PROVIDES CHILDREN WITH AGE APPROPRIATE EXPLORATION OF THESE VARIOUS TOPICS. DISCOVERY CLUB MEETS FOR 10 WEEKS IN THE FALL AND 10 WEEKS IN THE SPRING AND IS OPEN TO TWO- TO FIVE-YEAR-OLDS.

Program 3

Expenses: $4,053 Revenue: $24,998

SUMMER CAMP - LOTS OF OUTDOOR PLAY, WATER PLAY, ARTS AND CRAFTS, MUSIC, GAMES, STORY TIME AND SNACK TIME DURING THE SUMMER MONTHS, MONDAY THROUGH FRIDAY MORNINGS.

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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 $41,931

Program Service Revenue $215,954

Investment Income $0

Other Revenue $-5,007

TOTAL REVENUE $252,878

Expense Breakdown

Grants Paid $0

Salaries & Benefits $197,077

Fundraising Expenses $0

Program Expenses $162,320

Other Expenses $68,072

TOTAL EXPENSES $265,149

Year-over-Year Comparison

	2024	2023	Change
Revenue	$252,878	$276,043	-0.1%
Expenses	$265,149	$253,188	+0.0%
Net Income	$-12,271	$22,855	-1.5%

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

$51,421

Total Directors