CIRCLE OF CHANGE FOUNDATION INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CIRCLE OF CHANGE FOUNDATION INC (EIN 45-5289961)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-05-15
IRS object ID
202421369349314322
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-05-15T16:29:05-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN821878842PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Syntegric Advisors - SBBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11918 Business Cntr Dr Ste 110AddressLine1Txt
CitySan BernardinoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92408ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN455289961EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CIRCLE OF CHANGE FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCIRCBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1271 MOLINO AVE 9AddressLine1Txt
CityLONG BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90803ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSHUA FREDENBURGPersonNm
Person TitleCEOPersonTitleTxt
Phone3105622998PhoneNum
Signature2024-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJOSHUAPersonFirstNm
Person LastFREDENBURGPersonLastNm
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEthan Le EAPreparerPersonNm
PTINP02358642PTIN
Phone9098902434PhoneNum
Preparation2024-05-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
OOB Security Verification00OOBSecurityVerificationCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSHUA FREDENBURGPrincipalOfficerNm
Gross Receipts$215,996GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2013FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionOUR PRIMARY GOAL EACH YEAR AT THE CIRCLE OF CHANGE LEADERSHIP EXPERIENCE IS TO POSITIVELY IMPACT THE LIVES OF EVERY STUDENT LEADER THAT PARTICIPATESActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$69,437PYContributionsGrantsAmt
CY Contributions Grants$53,037CYContributionsGrantsAmt
PY Program Service Revenue$114,382PYProgramServiceRevenueAmt
CY Program Service Revenue$162,959CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$183,819PYTotalRevenueAmt
CY Total Revenue$215,996CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$305,610PYOtherExpensesAmt
CY Other Expenses$205,256CYOtherExpensesAmt
PY Total Expenses$305,610PYTotalExpensesAmt
CY Total Expenses$205,256CYTotalExpensesAmt
PY Revenues Less Expenses-$121,791PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$10,740CYRevenuesLessExpensesAmt
Total Assets BOY$32,920TotalAssetsBOYAmt
Total Assets EOY$32,920TotalAssetsEOYAmt
Total Liabilities BOY$46,100TotalLiabilitiesBOYAmt
Total Liabilities EOY$43,616TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$13,180NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$10,696NetAssetsOrFundBalancesEOYAmt
MissionOUR PRIMARY GOAL EACH YEAR AT THE CIRCLE OF CHANGE LEADERSHIP EXPERIENCE IS TO POSITIVELY IMPACT THE LIVES OF EVERY STUDENT LEADER THAT PARTICIPATESMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$205,256ExpenseAmt
Revenue$215,996RevenueAmt
DescOUR PRIMARY GOAL EACH YEAR AT THE CIRCLE OF CHANGE LEADERSHIP EXPERIENCE IS TO POSITIVELY IMPACT THE LIVES OF EVERY STUDENT LEADER THAT PARTICIPATESDesc
Total Program Service Expenses$205,256TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOSHUA FREDENBURGPersonNm
Phone3105622998PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1271 MOLINO AVE 9AddressLine1Txt
CityLONG BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90803ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
FRANK OLIVER
CFO5.000.00Yes (X)$0$0$0
PETE PARKER
SECRETARY5.000.00Yes (X)$0$0$0
JOSHUA FREDENBURG
CEO10.000.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$53,037AllOtherContributionsAmt
Total Contributions$53,037TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescLEADERSHIPDesc
Business900099BusinessCd
Total Revenue Column$162,959TotalRevenueColumnAmt
Related Or Exempt Func Income$162,959RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$162,959TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$215,996TotalRevenueColumnAmt
Related Or Exempt Func Income$162,959RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Travel TravelGrp

FieldValueIRS element (for citing)
Total$10,328TotalAmt
Program Services$10,328ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$21,647TotalAmt
Program Services$21,647ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$300TotalAmt
Program Services$300ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
APPLICATION$2,200$2,200
AWARDS$10,011$10,011
CONSULTANT$22,227$22,227
EQUIPMENT RENTAL$5,575$5,575

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$132,968TotalAmt
Program Services$132,968ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$205,256TotalAmt
Program Services$205,256ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$32,920BOYAmt
EOY$32,920EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$32,920BOYAmt
EOY$32,920EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$46,100BOYAmt
EOY$43,616EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$46,100BOYAmt
EOY$43,616EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$13,180BOYAmt
EOY-$10,696EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$13,180BOYAmt
EOY-$10,696EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$32,920BOYAmt
EOY$32,920EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$10,740ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$8,256PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$104,691CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$60,183CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$113,833CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$183,819CurrentTaxYearMinus1YearAmt
Current Tax Year$215,996CurrentTaxYearAmt
Total$678,522TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$104,691CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$60,183CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$113,833CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$183,819CurrentTaxYearMinus1YearAmt
Current Tax Year$215,996CurrentTaxYearAmt
Total$678,522TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$63,170SubstantialContributorsTotAmt
Public Support Total170$615,352PublicSupportTotal170Amt
Total Support$678,522TotalSupportAmt
Public Support CY1700.90690PublicSupportCY170Pct
Public Support PY1700.86090PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescSBA LOANDesc
Amt$43,616Amt
FieldValueIRS element (for citing)
Total Liability$43,616TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11RECORDS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
Form 990 availability to public Part VI line 18RECORDS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
Governing documents etc available to public Part VI line 19RECORDS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
List of other expenses Part IX line 24eAPPLICATION 2,200.00AWARDS 10,010.72CONSULTANT 22,227.25EQUIPMENT RENTAL 5,574.80EVENT CONSULTANT 9,000.00INSURANCE 300.00LEADERSHIP TEAM9,552.00MARKETING 46,955.00MEALS 22,526.25OFFICE SUPPLIES 10,698.93PHOTOGRAPHER 1,600.00PRODUCER 9,755.00REIMBURSEMENTS 1,900.00RENT 21,647.00SPEAKERS 15,203.25TAXES 400.00TRAINING 2,100.00TRAVEL 10,328.17WEBSITE 1,257.53

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