C I R C L E

What it reported doing in 2025

CIRCLE achieves its mission to facilitate connections between communities who are leading education on a daily basis. We do this through our ongoing activities in three key areas: youth leadership development programs, workplace development & consulting across sectors, and multigenerational learning in community. The demand for programming like this has only increased over the years, highlighting the greater need for positive leadership development. ACTIVITIES INCLUDE: Youth Leadership Programs CIRCLE provides year-round youth leadership opportunities for students in the Denver Metropolitan area in 7th-12th grade, who are interested in developing their leadership and practices to support their wellbeing. Each program builds on each other letting students develop a multifaceted understanding of their leadership and how to spark positive change in their communities. * Program provides: Youth Leadership Summer Camp; Student Created & Led Fall Conference to other School Communities; Year-round Youth Leadership Advisory Council; Student Created & Led One-Day Events in Community. * Programs occur: At the CIRCLE office as well as around the Denver community; meeting in community at schools and other organizations. * Program run by: CIRCLE Executive Director and Director of Programs & Operations, Programs Coordinator, Summer Youth Specialist, and 30 volunteers from schools and community. * Program funded by: Funding comes from school sponsorships, fee for service (to participate in camps or attend the fall conference as middle school student), in-kind support, and individual donations, community sponsorships, and foundation grants. Workplace & Organizational Training and Consulting The CIRCLE Consulting team is a cadre of experts, who provide hands-on training and support around developing relevant practices of planning, organizing, evaluation, and assessments across sectors (education, nonprofit, public, arts/culture, business and local groups). Our services are for community groups committed to improving their institutions and systems through a collaborative, responsive approach. We will work with organizations to identify their needs and provide guidance on how to achieve those goals. * Program provides: Hands-on learning, coaching, and training to advance inclusive, responsive practices across all aspects of their business. * Programs occur: In person at the organization's office and/or virtually based on the organization's preference and needs. * Program run by: CIRCLE Executive Director and independent contractors who are content experts in their fields. * Program funded by: Funding comes from fee for service (to receive consulting services and training). Multigenerational Learning CIRCLE offers multi-generational learning known as the CIRCLE Cultural Café. This is an annual 'un-conference' for community leaders, educators, board members, parents, and students, who are committed to building healthier communities to come together for shared learning. * Program provides: An annual CIRCLE Cultural Café is an 'un-conference' type experience for adult learners to connect and expand their understanding of social change. * Programs occur: In person. Our 'un-conference' was held at a partner location and included three different speakers discussing topics related to CIRCLE's mission as well as a small market where we invited local community businesses to promote their work. * Program run by: CIRCLE Executive Director, Director of Programs & Operations and Programs Coordinator with the support of the organization's volunteers who are passionate about life-long learning and skilled in event coordination. * Program funded by: Funding comes fee for service (to participate in conference as attendee), business sponsorships, in-kind support, and community or individual donations. CONCLUSION: The regulations governing exemption eligibility for organizations described under section 501(c)(3) of the IRS Code are found at 26 CFR 1.501(c)(3)-1. The

Financial Efficiency

• Mission deployment rate: 89.2%; rating input score 89
• Program expense ratio: 79.6%; rating input score 80
• Fundraising efficiency: $11.52 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
• Pay-setting controls: Limited
• Foreign activity oversight: Limited
• Grant itemization coverage: Limited
• Major donor itemization: Yes; rating input score 100
• Related-party transparency: Limited

Accountability

• Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
• Governance controls: 6 of 8 controls in place; rating input score 75
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Pass
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: NotApplicable
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Missing
  • Independent financial-statement audit: Fail

Sustainability

• Operating margin: -12%; rating input score 17; 17th percentile among comparable filings
• Total-asset coverage ratio: 0.52; rating input score 25; 25th percentile among comparable filings
• Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
• Officer compensation ratio: 15.5%; rating input score 22; 22nd percentile among comparable filings

Growth

• Program expense growth: 5.7% per year; rating input score 100; 53rd percentile among comparable filings
• Revenue growth: 6.9% per year; rating input score 100; 57th percentile among comparable filings
• Asset growth: 15% per year; rating input score 100; 75th percentile among comparable filings