Circle K International

Legal name: Circle K International Inc

Nonprofit profile at a glance

EIN
010772160
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-N 2014
Location
Indianapolis, IN, US
Phone
317-875-8755
Rating
50
Verdict
MIXED
Rating confidence
Moderate
Sector
Youth Community Service Clubs

Official website

Reported finances

Revenue
$406,951
Expenses
$539,356
Assets
$60,086
Liabilities
$359,890

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • MADISON BURT (VICE PRESIDENT)
  • TAYLOR DICICCO (PRESIDENT)
  • MICHELLE STUDY-CAMPBELL (CKI EXECUTIVE DIRECTOR)

Highest reported compensation

  • MICHELLE STUDY-CAMPBELL (CKI EXECUTIVE DIRECTOR): $159,170 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Developing the next generation of leaders through unique service, leadership and fellowship opportunities for college students.

What it reported doing in 2024

Leadership education and development - a major focus of circle k (cki) is leadership education and development for college-aged adults. Through the many efforts of staff, the training meetings, and the educational materials produced, college-aged adults are provided an opportunity to learn life-long service leadership skills. Members of cki learn such skills by participating in leadership workshops and seminars, performing community service activities through their local cki club, leading the organization on a member-elected board, working as officers and members of their local cki clubs, working with other adults in sponsoring kiwanis clubs, and receiving leadership and service materials provided by the international organization. Many materials and education meetings help to walk students through the steps of service leadership in order to envision, enlist, embody, empower, evaluate, and encourage. Students learn that true leadership is based on servant leadership, which requires leaders to put the needs of others first, and to realize that no matter whether or not you have a title, there is always a need for service to one another and to the world. Many cki programs take members of cki through activities and service projects together - gaining hands-on experience with other service-minded adults. In addition, materials provided are designed to assist its member in club administration, growth, and development - thus enhancing their leadership skills.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 23
  • Transparency & Controls: 69
  • Accountability: 95
  • Sustainability: 10
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 29.4%; rating input score 29
  • Program expense ratio: 22.2%; rating input score 22
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 63rd percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -32.5%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.11; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 5.99; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: -11.7% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -3.1% per year; rating input score 0; 14th percentile among comparable filings
  • Asset growth: 3.2% per year; rating input score 100; 39th percentile among comparable filings

Details

  • What they do: 5 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 29.4% of revenue deployed · 22.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $120K in reported program spending
  • Leadership: top reported pay $159K · 12 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 4 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 29/100.
  • High — Financial Efficiency: Program expense ratio scored 22/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.