CIRCLE OF CHANGE FOUNDATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
CIRCLE OF CHANGE FOUNDATION INC (EIN 45-5289961)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-15
IRS object ID
202541359349304799
Schema version
2024v5.1
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

FieldValueIRS element (for citing)
Return2025-05-15T10:36:55-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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)
In Care Of% JOSHUA FREDENBURGInCareOfNm
Business Name ControlCIRCBusinessNameControlTxt
Phone3105622998PhoneNum

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
Signature2025-05-07SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonETHAN LE EAPreparerPersonNm
PTINP02358642PTIN
Phone9098902434PhoneNum
Preparation2025-05-15PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSHUA FREDENBURGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1271 MOLINO AVE 9AddressLine1Txt
CityLONG BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP90803ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$270,315GrossReceiptsAmt
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$53,037PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$162,959PYProgramServiceRevenueAmt
CY Program Service Revenue$270,315CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$215,996PYTotalRevenueAmt
CY Total Revenue$270,315CYTotalRevenueAmt
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$205,256PYOtherExpensesAmt
CY Other Expenses$257,520CYOtherExpensesAmt
PY Total Expenses$205,256PYTotalExpensesAmt
CY Total Expenses$257,520CYTotalExpensesAmt
PY Revenues Less Expenses$10,740PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$12,795CYRevenuesLessExpensesAmt
Total Assets BOY$32,920TotalAssetsBOYAmt
Total Assets EOY$21,412TotalAssetsEOYAmt
Total Liabilities BOY$43,616TotalLiabilitiesBOYAmt
Total Liabilities EOY$47,004TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$10,696NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$25,592NetAssetsOrFundBalancesEOYAmt
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$257,520ExpenseAmt
Revenue$270,315RevenueAmt
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$257,520TotalProgramServiceExpensesAmt
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 BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

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
JOSHUA FREDENBURG
CEO10.000.00Yes (X)$0$0$0
PETE PARKER
SECRETARY5.000.00Yes (X)$0$0$0
FRANK OLIVER
CFO5.000.00Yes (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

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescLEADERSHIPDesc
Business900099BusinessCd
Total Revenue Column$270,315TotalRevenueColumnAmt
Related Or Exempt Func Income$270,315RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$270,315TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$270,315TotalRevenueColumnAmt
Related Or Exempt Func Income$270,315RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,015TotalAmt
Program Services$1,015ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$57,757TotalAmt
Program Services$57,757ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$32,589TotalAmt
Program Services$32,589ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$13,550TotalAmt
Program Services$13,550ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$600TotalAmt
Program Services$600ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$23,709TotalAmt
Program Services$23,709ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$69,945TotalAmt
Program Services$69,945ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$140TotalAmt
Program Services$140ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
AUTO EXPENSE$104$104
AWARDS$466$466
DUES & SUBSCRIPTION$1,056$1,056
LOKER STUDENT UNION$14,480$14,480

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$42,109TotalAmt
Program Services$42,109ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$257,520TotalAmt
Program Services$257,520ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$32,920BOYAmt
EOY$21,412EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$32,920BOYAmt
EOY$21,412EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$43,616BOYAmt
EOY$47,004EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$43,616BOYAmt
EOY$47,004EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$10,696BOYAmt
EOY-$25,592EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$10,696BOYAmt
EOY-$25,592EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$32,920BOYAmt
EOY$21,412EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$12,795ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$27,691PriorPeriodAdjustmentsAmt
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$60,183CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$113,833CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$183,819CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$215,996CurrentTaxYearMinus1YearAmt
Total$573,831TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$60,183CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$113,833CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$183,819CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$215,996CurrentTaxYearMinus1YearAmt
Total$573,831TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$69,449SubstantialContributorsTotAmt
Public Support Total170$504,382PublicSupportTotal170Amt
Total Support$573,831TotalSupportAmt
Public Support CY1700.87900PublicSupportCY170Pct
Public Support PY1700.90690PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescSBA LOANDesc
Amt$47,004Amt
FieldValueIRS element (for citing)
Total Liability$47,004TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 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 AVAILABLE UPON REQUEST
Governing documents etc available to public Part VI line 19RECORDS ARE AVAILABLE TO THE PUBLIC UPON REQUEST
List of other fees for services expenses Part IX line 11gVIRTUAL ASSISTANT FOR ORGANIZATION 2,400VIDEO PRODUCTION FOR FINANCIAL CONFERENCE 1,100VIDEO PRODUCTION - VIDEO EDITING, VIRTUAL PRODUCER, AND VIRTUAL MASTER CLASSES 375VIDEO PRODUCTION 5,422VIDEO PRODUCTION 3,334PORTHOUSE PHOTOGRAPHY 1,950LEADERSHIP TEAM 10,990LEADERSHIP CONSULTANT 3,000KEYNOTE AND FEATURED SPEAKERS 11,789HEADSHOT PHOTOGRAPHER 1,500FUND DEVELOPMENT CONSULTANT 4,000FILIMING LOCATION OF EVENT 153FEATURED, DJ, & KEYNOTE SPEAKERS 11,519COPYRIGHT 225
List of other expenses Part IX line 24eMEALS 20,113 OUTSIDE SERVICE 164 POSTAGE 258 SCHOLARSHIP 8,700 SOFTWARE 3,619 TELEPHONE 1,500 TRAINING 3,791 WEBSITE 3,963

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