Circle of Seasons Foundation Inc
Nonprofit profile at a glance
- EIN
- 475655434
- IRS 990 coverage
- 2015–2024
- Forms available
- Form 990 2024
- Location
- Fogelsville, PA, USA
- Phone
- 6102856267
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Single Organization Support
Reported finances
- Revenue
- $33,167
- Expenses
- $34,143
- Assets
- $63,098
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- LIZ ROSE LEVY (PRESIDENT)
- MICHELLE SMITH (VICE PRESIDENT)
People named in this filing
- LIZ ROSE LEVY (PRESIDENT)
- MICHELLE SMITH (VICE PRESIDENT)
- JENNA AZAR (TREASURER (RESIGNED MAY))
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The mission of the circle of seasons foundation is to encourage community-wide participation and philanthropy to circle of seasons charter school, the only public school on the east coast that is guided by the core principles of public waldorf education.
What it reported doing in 2024
Gardening program: circle of seasons' gardening program for elementary school students provides children with experiential learning opportunities across numerous academic disciplines, including math, biology, chemistry, nutrition, social science and visual art. The benefits to students beyond traditional academics are also numerous. Children learn about:-environmental sustainability, connection to and respect for nature-nutrition, the food chain, healthful food choices and lifestyle habits-the connection between a community and its history-farming and agricultural practices-responsible stewardship of the land and their school property-collaboration, perseverance and patience-spatial awareness, map skills and visualization techniquesinstrumental music: circle of seasons' instrumental music program for elementary school students provides children with the gift of learning how to create music. Music is a subject and an art that has been shown over time to enhance learning in many traditional subjects, mathematics in particular. Cos teachers view music as teaching children a different language, one that connects them to each other and to the human experience. But the school's approach to the instrumental music program not just academic; it is therapeutic as well. According to the national center for education statistics, in 2013-2014, the number of children and youth ages 3 to 21 receiving special education services was 6.5 million, or about 13% of all public school students. At cos the statistic is higher: 20% (one-fifth) of our students qualify for some type of therapeutic intervention. Learning to play a musical instrument is beneficial to all students, but for children with special needs it offers an experiential learning opportunity that simultaneously develops cognitive abilities, physical abilities and social skills.manual arts: the cos manual arts program in woodworking offers fifth graders what no other program can: the ability to "think with their hands;" a mastery of tools often regarded as unsafe for children; and the power to use their hands and tools to design, plan and create something purposeful entirely on their own.woodworking classes have been largely eliminated from public schools since the 1990s as administrators made way for a technology-based age. But research shows that programs like woodworking allow children to be drivers in their own learning, as opposed to passengers. Without programs in the manual arts, children may never learn how to fix things, and may end up lacking even the most basic manual competence. More concerning, eliminating programs like woodworking has alienated children whose intelligence and abilities do not align well with traditional classroom learning.steam: circle of seasons has a unique approach to integrating the steam subjects. Our students engage in phenomenological science investigations that incorporate intentional uses of observation, hands-on technology, practical physics, real-life mathematics, and both visual and performing arts in our two-hour daily interdisciplinary main lesson experiences.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 90
- Accountability: 82
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98.5%; rating input score 98
- Program expense ratio: 95.7%; rating input score 96
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 4 of 7 controls in place; rating input score 57
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -2.9%; rating input score 52; 52nd percentile among comparable filings
- Total-asset coverage ratio: 1.85; rating input score 33; 33rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: 16.5% per year; rating input score 100; 82nd percentile among comparable filings
- Revenue growth: 11% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: 18.3% per year; rating input score 100; 90th percentile among comparable filings
Details
- Where the money goes: 98.5% of revenue deployed · 95.7% of spending went to programs
- Governance: 6 of 6 board members independent · 4 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $33K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 13 of 13 current checks pass
- Schedules: 2 filed schedules
- Filing history: 10 filing years from 2015 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- Review — Sustainability: Operating margin scored 52/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 33/100.