The Circle Center Inc

Nonprofit profile at a glance

EIN
272936881
IRS 990-EZ coverage
2011–2012
Forms available
Form 990-EZ 2012
Location
Nashville, TN, USA
Phone
6157087221
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Management & Technical Assistance

Reported finances

Revenue
$29,915
Expenses
$35,383
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

10 people listed

Source: IRS Form 990-EZ. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Train and faciliate conflict resolution programs

What it reported doing in 2012

Trained and faciliated group conflict resolution programs

Operating model

Revenue model
Earned-program. 99% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 97% 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 program spending has grown recently. 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: 10
  • Transparency & Controls: 82
  • Sustainability: 11
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 10.5%; rating input score 10
  • Program expense ratio: 8.8%; rating input score 9

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -18.3%; rating input score 23; 23rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 15.9% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 5.8% per year; rating input score 100; 67th percentile among comparable filings
  • Asset growth: -200% per year; rating input score 0; 0th percentile among comparable filings

Details

  • Where the money goes: 10.5% of revenue deployed · 8.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $3K in reported program spending
  • Leadership: top reported pay $29K · 10 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2011 to 2012
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 10/100.
  • High — Financial Efficiency: Program expense ratio scored 9/100.
  • High — Sustainability: Operating margin scored 23/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.