The Circle Lb

Nonprofit profile at a glance

EIN
852436656
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Long Beach, CA, USA
Phone
3109917959
Rating
96
Verdict
STRONG
Rating confidence
Moderate
Sector
Student Services, Organizations of Students

Reported finances

Revenue
$168,922
Expenses
$164,444
Assets
$46,063

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • Dr Michelle Tubbs (Founder/Program Director)
  • Loel Tubbs (CFO)
  • Cameron Yi (Assistant Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Circle LB offers educational enrichment (Math, Language Arts, Project Based Learning, Arts/Crafts, and Outdoor Education) to homeschool scholars whose needs were not being met by public school. We are a public school alternative and provide services for a large percentage of neurodivergent scholars. We also welcome interns from Cal State Long Beach in order to enhance their education and experience.

What it reported doing in 2025

The Circle LB is a vendor for 7 Homeschool Charters. We have an enrollment of 50-60 scholars. Expense wise, we break even. The Charters pay the tuition, and our fee is totally consumed by payroll, rent, supplies, and huge insurance requirements. We are proud to have a 100% success rate of moving our scholars to the next grade level all based on the Charters' as well as CA standards.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 2.7%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 39.9%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 19.1% per year; rating input score 100; 73rd percentile among comparable filings
  • Revenue growth: 17.8% per year; rating input score 100; 79th percentile among comparable filings
  • Asset growth: 26.6% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $169K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 5 of 6 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 39/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.