SMALLCIRCLE INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SMALLCIRCLE INC (EIN 84-2387119)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-07
- IRS object ID
- 202433129349305008
- Schema version
- 2023v5.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-07T23:09:28-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 201994548 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Ministry Consulting Group LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 81 | AddressLine1Txt |
| City | Chesterville | CityNm |
| State Abbreviation | OH | StateAbbreviationCd |
| ZIP | 43317 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 842387119 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SmallCircle Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SMAL | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4373 Reflections Pkwy | AddressLine1Txt |
| City | Sarasota | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34233 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Steven McCoy | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 9413790583 | PhoneNum |
| Signature | 2024-11-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Jerry Stephens | PreparerPersonNm |
| PTIN | P00496428 | PTIN |
| Phone | 6147077500 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Steven McCoy | PrincipalOfficerNm |
| Gross Receipts | $1,075,240 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | smallcircle.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2019 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | To provide discipleship and mentoring tools and training throughout the USA and abround the world; to provide humanitarian assistance and to improve the quality of life of the poor and disadvantaged around the world. | ActivityOrMissionDesc |
| Voting Members Governing Body | 3 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 1 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $457,370 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,075,118 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $95 | PYInvestmentIncomeAmt |
| CY Investment Income | $122 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $457,465 | PYTotalRevenueAmt |
| CY Total Revenue | $1,075,240 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $155,679 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $54,115 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $259,490 | PYOtherExpensesAmt |
| CY Other Expenses | $876,993 | CYOtherExpensesAmt |
| PY Total Expenses | $415,169 | PYTotalExpensesAmt |
| CY Total Expenses | $931,108 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $42,296 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $144,132 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $389,040 | TotalAssetsBOYAmt |
| Total Assets EOY | $500,130 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $46,318 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $13,276 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $342,722 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $486,854 | NetAssetsOrFundBalancesEOYAmt |
| Mission | To provide discipleship and mentoring tools and training throughout the USA and abround the world; to provide humanitarian assistance and to improve the quality of life of the poor and disadvantaged around the world. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $913,003 | ExpenseAmt |
| Desc | Provide training and resources for one-to-one disciple-making relationships by partnering with church and community leaders around the world. We offer free programs that include online training; disciple-making tools and workbooks in over 25 languages; and access to a partner network of trainers. SmallCircle is currently used in over 130 countries. | Desc |
| Total Program Service Expenses | $913,003 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | Yes (true) | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 3 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 1 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Steven McCoy | PersonNm |
| Phone | 9413790583 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4373 Reflections Pkwy | AddressLine1Txt |
| City | Sarasota | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34233 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| James Childs | |||||||
| Treasurer | 3.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Carrie McCoy | |||||||
| Secretary | 3.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Steven McCoy | |||||||
| President | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $1,075,118 | AllOtherContributionsAmt |
| Total Contributions | $1,075,118 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $122 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $122 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,075,240 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $122 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,400 | TotalAmt |
| Program Services | $12,400 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,715 | TotalAmt |
| Program Services | $41,715 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,525 | TotalAmt |
| Management And General | $9,525 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $331,486 | TotalAmt |
| Program Services | $331,486 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,061 | TotalAmt |
| Program Services | $52,906 | ProgramServicesAmt |
| Management And General | $3,155 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $401,056 | TotalAmt |
| Program Services | $401,056 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| Training | $64,042 | $64,042 | |
| Rental fees | $9,398 | $9,398 | |
| Bank fee | $3,829 | $3,829 | |
| Dues & subscriptions | $1,596 | $1,596 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $931,108 | TotalAmt |
| Program Services | $913,003 | ProgramServicesAmt |
| Management And General | $18,105 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,995 | BOYAmt |
| EOY | $97,873 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,045 | BOYAmt |
| EOY | $402,257 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $389,040 | BOYAmt |
| EOY | $500,130 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,318 | BOYAmt |
| EOY | $13,276 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $46,318 | BOYAmt |
| EOY | $13,276 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $342,722 | BOYAmt |
| EOY | $486,854 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $342,722 | BOYAmt |
| EOY | $486,854 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $389,040 | BOYAmt |
| EOY | $500,130 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $144,132 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $164,806 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $162,969 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $457,340 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,075,118 | CurrentTaxYearAmt |
| Total | $1,870,333 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $164,806 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $162,969 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $457,340 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,075,118 | CurrentTaxYearAmt |
| Total | $1,870,333 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $1,870,333 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $95 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $122 | CurrentTaxYearAmt |
| Total | $217 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $95 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $122 | CurrentTaxYearAmt |
| Total | $217 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $164,806 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $162,969 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $457,435 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,075,240 | CurrentTaxYearAmt |
| Total | $1,870,550 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (4 entries)
| RegionRegionTxt | OfficesOfficesCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| North America Not the United States | 1 | Program services | Humanitarian Program | $638 |
| South Asia | 1 | Program services | Humanitarian Program | $31,963 |
| Sub-Saharan Africa | 1 | Program services | Humanitarian Program | $8,605 |
| South America | 1 | Program services | Humanitarian Program | $508 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 4 | SubtotalOfficesCnt |
| Total Office | 4 | TotalOfficeCnt |
| Subtotal Spent | $41,714 | SubtotalSpentAmt |
| Total Spent | $41,714 | TotalSpentAmt |
Foreign Individuals Grants ForeignIndividualsGrantsGrp (6 entries)
| Type Of AssistanceTypeOfAssistanceTxt | RegionRegionTxt | RecipientRecipientCnt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt |
|---|---|---|---|---|
| General ministry support | Sub-Saharan Africa | 2 | $2,030 | wire transfer |
| Humanitarian assistance | Sub-Saharan Africa | 3 | $6,575 | wire transfer |
| Humanitarian assistance | North America Not the United States | 1 | $638 | wire transfer |
| Humanitarian assistance | South America | 1 | $508 | wire transfer |
| General ministry support | South Asia | 2 | $30,013 | wire transfer |
| Humanitarian assistance | Middle East and North Africa | 1 | $1,950 | check |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transfer To Foreign Corp | false | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | false | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | false | PassiveForeignInvestmestCoInd |
| Foreign Partnership | false | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Use of grant monitoring procedures (Part I, line 2) | SmallCircle has a network of program directors worldwide that provides accountability for the funds that are used. We are in communication with each of those directors on a weekly basis and they provide details regarding the use of funds. |
| General Explanation Attachment | SmallCircle has a network of program directors worldwide that provides accountability for the funds that are used. We are in communication with each of those directors on a weekly basis and they provide details regarding the use of funds. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Valuation Method UsedValuationMethodUsedDesc | Purpose Of GrantPurposeOfGrantTxt | Recipient EINRecipientEIN |
|---|---|---|---|---|---|---|---|---|
| New Mission Systems International | ||||||||
| 2701 Cleveland Ave | Fort Myers | FL | 33901 | 501c3 | $5,000 | Cash | General ministry assistance | |
| The 360 Church | ||||||||
| 5250 McIntosh Rd | Sarasota | FL | 34233 | 501c3 | $6,600 | Cash | Humanitarian assistance | 205030909 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Officer directors etc family relationship Part VI line 2 | President Steven McCoy and Secretary Carrie McCoy are husband and wife. |
| Form 990 governing body review Part VI line 11 | Form 990 is prepared by an EA who operates a consulting business dealing primarily with faith-based ministries. Prior to filing, Form 990 is reviewed by the President. A copy of Form 990 is provided to each board member prior to filing. |
| Conflict of interest policy compliance Part VI line 12c | Each year, each board member is required to submit a written statement that they have read, understood and complied with the ministrys conflict of interest policy. |
| CEO executive director top management comp Part VI line 15a | Because no board member or officer has been compensated by the ministry, compliance with these requirements has not been necessary. Should board members or officers be compensated in the future, the board or an independent committee established by the board will independently establish all compensation. They will ensure such compensation is reasonable by a) investigating what other similarly situated entities are paying, b) referring to surveys of similar non-profits to objectively determine the value of services rendered, c) consulting with independent compensation consultants, d) taking into account the general economic condition as well as the unique financial condition of this organization and e) documenting in writing the decision making process and the final outcome. |
| Other officer or key employee compensation Part VI line 15b | The board or an independent committee established by the board independently establishes all compensation. They ensure such compensation is reasonable by a) investigating what other similarly situated entities are paying, b) referring to surveys of similar non-profits to objectively determine the value of services rendered, c) consulting with independent compensation consultants, d) taking into account the general economic condition as well as the unique financial condition of this organization and e) documenting in writing the decision making process and the final outcome. |
| Governing documents etc available to public Part VI line 19 | The governing documents, conflict of interest policy and financial statements are made available to board members and officers and are available to the public upon request. |
| List of other fees for services expenses Part IX line 11g | $331,486 was paid to discipleship leaders leading this ministrys discipleship program throughout the US and abroad. |
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