CIRCLE OF FRIENDS CELEBRATING LIFE: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: CIRCLE OF FRIENDS CELEBRATING LIFE (EIN 75-3179247)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-10-02
IRS object ID: 201232769349300403
Schema version: 2011v1.2
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule G
Schedule L
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-10-02T08:17:26-05:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BROOKS MCGINNIS & COMPANY LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	5871 GLENRIDGE DR NE STE 200	AddressLine1
City	ATLANTA	City
State	GA	State
ZIP Code	303285305	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	753179247	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CIRCLE OF FRIENDS CELEBRATING LIFE	BusinessNameLine1
Business Name Line2	INC	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	CIRC	NameControl
Phone	6787830126	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1805	AddressLine1
City	FAYETTEVILLE	City
State	GA	State
ZIP Code	30214	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	LISA C WILLIAMS	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	6787830126	Phone
Date Signed	2012-09-26	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	ADELE J WIGLEY	Name
Phone	4045314940	Phone
Date Prepared	2012-10-02	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	LISA WILLIAMS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1805	AddressLine1
City	FAYETTEVILLE	City
State	GA	State
ZIP Code	30214	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	333005	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.CIRCLE-OF-FRIENDS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	2006	YearFormation
State Legal Domicile	GA	StateLegalDomicile
Activity Or Mission Description	TO RESCUE, REHABILITATE AND RESTORE COMMERCIALLY SEXUALLY EXPLOITED GIRLS BY PROVIDING SAFE REFUGE, THERAPEUTIC AND EDUCATIONAL SERVICES AND HOLISTIC CARE.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	4	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	4	NbrIndependentVotingMembers
Total Nbr Employees	24	TotalNbrEmployees
Total Nbr Volunteers	200	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	324217	ContributionsGrantsCurrentYear
Program Service Revenue CY	0	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Current Year	324217	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	181593	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expenses Current Year	121786	OtherExpensesCurrentYear
Total Expenses Current Year	303379	TotalExpensesCurrentYear
Revenues Less Expenses CY	20838	RevenuesLessExpensesCY
Total Assets BOY	380574	TotalAssetsBOY
Total Assets EOY	441408	TotalAssetsEOY
Total Liabilities BOY	174669	TotalLiabilitiesBOY
Total Liabilities EOY	180155	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	205905	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	261253	NetAssetsOrFundBalancesEOY
Mission Description	TO RESCUE, REHABILITATE AND RESTORE COMMERCIALLY SEXUALLY EXPLOITED GIRLS BY PROVIDING SAFE REFUGE, THERAPEUTIC AND EDUCATIONAL SERVICES AND HOLISTIC CARE.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	273041	Expense
Description	LIVING WATER FOR GIRLS: SERVICES PROVIDED AND AWARENESS: (1) SUCCESSFULLY RESCUED, REHABILITATED AND PROVIDED THERAPEUTIC AND EDUCATIONAL SERVICES FOR 7 GIRLS AGES 12-17. (2) SUCCESSFULLY ROSE OUR LICENSING CARE AGE FROM 17 TO 18 YEARS OLD. (3) MAINTAINED OUR CURRENT ACTIVE VOLUNTEER BASE OF 200, WHILE ENGAGE 4 ADDITIONAL GROUPS OF VOLUNTEERS FOR SPECIAL PROJECTS. (4) EDUCATION - ENROLLED TWO GIRLS IN COLLEGE. 6 OUT OF 7 GIRLS WERE SUCCESSFUL IN OBTAINING THEIR ACADEMIC GRADE LEVEL.	Description
Total Program Service Expense	273041	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	true	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	true	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	2	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	24	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	4	NbrVotingGoverningBodyMembers
Number Independent Voting Members	4	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	GA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	CATHY TRICE	NamePerson
Telephone Number	6787830126	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	401 WESTPARK COURT SUITE 200	AddressLine1
City	PEACHTREE CITY	City
State	GA	State
ZIP Code	30269	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
CONNIE WERNERSBACH
CHAIRPERSON	2.00	X	X	0	0	0
LISA WILLIAMS
PRESIDENT &	80.00	X	X	0	0	0
CAROLYN SAMPSON
SECRETARY	1.00	X	X	0	0	0
PAUL CALVO
TREASURER	1.00	X	X	0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Fundraising Events	9501	FundraisingEvents
Government Grants	63280	GovernmentGrants
All Other Contributions	251436	AllOtherContributions
Noncash Contributions	39030	NoncashContributions
Total Contributions	324217	TotalContributions
Gross Income Fundraising Events	8788	GrossIncomeFundraisingEvents
Cntrbtns Rprtd Fundraising Events	9501	CntrbtnsRprtdFundraisingEvents
Fundraising Direct Expenses	8788	FundraisingDirectExpenses

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	324217	TotalRevenueColumn

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	163620	Total
Program Services	147258	ProgramServices
Management And General	16362	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	17973	Total
Program Services	16176	ProgramServices
Management And General	1797	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	5868	Total
Program Services	5281	ProgramServices
Management And General	587	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	4484	Total
Program Services	4036	ProgramServices
Management And General	448	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	1776	Total
Program Services	1598	ProgramServices
Management And General	178	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	7392	Total
Program Services	6653	ProgramServices
Management And General	739	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	9670	Total
Program Services	8703	ProgramServices
Management And General	967	ManagementAndGeneral

Travel Travel

Field	Value	IRS element (for citing)
Total	11028	Total
Program Services	9925	ProgramServices
Management And General	1103	ManagementAndGeneral

Interest Interest

Field	Value	IRS element (for citing)
Total	12280	Total
Program Services	11052	ProgramServices
Management And General	1228	ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	24298	Total
Program Services	21867	ProgramServices
Management And General	2431	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	12950	Total
Program Services	11655	ProgramServices
Management And General	1295	ManagementAndGeneral

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
TELECOMMUNICATIONS	6609	5948	661
RESIDENT FOOD/GROCERIES	4080	3672	408
OTHER EXPENSES	3870	3484	386
COMMUNITY OUTREACH	3471	3124	347

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	14010	Total
Program Services	12609	ProgramServices
Management And General	1401	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	303379	Total
Program Services	273041	ProgramServices
Management And General	30338	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	6492	BOY
EOY	23965	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	470380	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	57282	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	353624	BOY
EOY	413098	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	1458	BOY
EOY	1345	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	19000	BOY
EOY	3000	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	380574	BOY
EOY	441408	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
EOY	7223	EOY

Loans From Officers Directors LoansFromOfficersDirectors

Field	Value	IRS element (for citing)
EOY	3000	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
EOY	169932	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	174669	BOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	174669	BOY
EOY	180155	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	205905	BOY
EOY	261253	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	205905	BOY
EOY	261253	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	380574	BOY
EOY	441408	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	20838	ReconcilationRevenueExpenses
Reconcilation Other Changes	34510	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	40315	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	175989	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	219350	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	198506	CurrentTaxYearMinus1Year
Current Tax Year	324217	CurrentTaxYear
Total	958377	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	40315	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	175989	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	219350	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	198506	CurrentTaxYearMinus1Year
Current Tax Year	324217	CurrentTaxYear
Total	958377	Total

Field	Value	IRS element (for citing)
Amounts Subst Contributors Total	87070	AmountsSubstContributorsTotal
Public Support Total170	871307	PublicSupportTotal170

Other Income170 OtherIncome170

Field	Value	IRS element (for citing)
Current Tax Year	9507	CurrentTaxYear
Total	9507	Total

Field	Value	IRS element (for citing)
Total Support	967884	TotalSupport
First5 Years170	X	First5Years170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	92483	OtherCostOrOtherBasis
Book Value	92483	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	109445	OtherCostOrOtherBasis
Depreciation	9120	Depreciation
Book Value	100325	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	234135	OtherCostOrOtherBasis
Depreciation	38333	Depreciation
Book Value	195802	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	34317	OtherCostOrOtherBasis
Depreciation	9829	Depreciation
Book Value	24488	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	413098	TotalOfBookValueLandBuildings
Total Revenue	324217	TotalRevenue
Total Expenses	303379	TotalExpenses
Excess Or Deficit For Year	20838	ExcessOrDeficitForYear
Excess Or Deficit Per FS	20838	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	327317	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	3100	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	3100	RevenueNotRptdF990
Revenue Subtotal	324217	RevenueSubtotal
Total Revenue Per Form990	324217	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	306479	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	3100	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	3100	ExpensesNotRptdF990
Expenses Subtotal	303379	ExpensesSubtotal
Total Expenses Per Form990	303379	TotalExpensesPerForm990

Schedule G IRS990ScheduleG

Events Information EventsInformation

Field	Value	IRS element (for citing)
Name Of Event1	GALA	NameOfEvent1
Gross Receipts Event1	18289	GrossReceiptsEvent1
Charitable Contributions Event1	9501	CharitableContributionsEvent1
Gross Revenue Event1	8788	GrossRevenueEvent1
Other Direct Expenses Event1	8788	OtherDirectExpensesEvent1
Gross Receipts Total	18289	GrossReceiptsTotal
Charitable Contributions Total	9501	CharitableContributionsTotal
Gross Revenue Total Events	8788	GrossRevenueTotalEvents
Other Direct Expenses Total Events	8788	OtherDirectExpensesTotalEvents
Direct Expense Summary Events	8788	DirectExpenseSummaryEvents

Schedule L IRS990ScheduleL

Loan Table LoanTable

Field	Value	IRS element (for citing)
Name Person	NOTE PAYABLE - CALVO	NamePerson
Loan To Organization	X	LoanToOrganization
Original Principal	$3,000	OriginalPrincipalAmount
Balance Due	3000	BalanceDue
Default	false	Default
Approved By Board	false	ApprovedByBoard
Written Agreement	false	WrittenAgreement

Field	Value	IRS element (for citing)
Total Balance Due	3000	TotalBalanceDue

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehicles

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	2200	NoncashContribsRptdF990

Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)

Non Cash CheckboxNonCashCheckbox	DescriptionDescription	Number Of ContributionsNumberOfContributions	Noncash Contribs Rptd F990NoncashContribsRptdF990
X	IMPROVEMENTS	1	29830
X	DECK	1	7000

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
ENFORCEMENT OF CONFLICTS POLICY	FORM 990, PAGE 6, PART VI, LINE 12C	OFFICERS, DIRECTORS, OR TRUSTEES, AND KEY EMPLOYEES ARE ASKED TO DISCLOSE ANNUALLY INTERESTS THAT COULD GIVE RISE TO CONFLICTS. IF SO, THEY ARE TO PUT THOSE CONFLICTS IN WRITING.
COMPENSATION PROCESS FOR TOP OFFICIAL	FORM 990, PAGE 6, PART VI, LINE 15A	CURRENTLY THE CEO/EXECUTIVE DIRECTOR DOES NOT RECEIVE A PAYCHECK BECAUSE CURRENT FUNDING HAS NOT SUPPORTED THAT POSITION. THE FOUNDER & PRESIDENT HAS FOR THE PAST FIVE YEARS WORKED AS A FULL-TIME VOLUNTEER, AVERAGING 80+ HOURS A WEEK. HOWEVER, IT IS OUR DESIRE TO RAISE THE REQUIRED FUNDS TO FUND THIS POSITION. ONCE THIS POSITION IS FUNDED, THE BOARD OF DIRECTORS WILL DETERMINE COMPENSATION BY REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT OUR OFFICE LOCATED AT 401 WESTPARK COURT, SUITE 200, PEACHTREE CITY, GA 30269, MONDAY THROUGH THURSDAY, FROM 10AM-4PM.
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 5	BEGINNING FUND BALANCE ADJUSTMENT: 34,510

CIRCLE OF FRIENDS CELEBRATING LIFE: Form 990, tax year 2011

Return header ReturnHeader

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Preparer Firm US Address PreparerFirmUSAddress

Filer Filer

Name Name

US Address USAddress

Officer Officer

Preparer Preparer

Form 990 IRS990

Address Principal Officer US AddressPrincipalOfficerUS

The Books Are In Care Of TheBooksAreInCareOf

Address US AddressUS

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

Total Revenue TotalRevenue

Other Salaries And Wages OtherSalariesAndWages

Payroll Taxes PayrollTaxes

Fees For Services Accounting FeesForServicesAccounting

Fees For Services Other FeesForServicesOther

Advertising Advertising

Office Expenses OfficeExpenses

Occupancy Occupancy

Travel Travel

Interest Interest

Depreciation Depletion DepreciationDepletion

Insurance Insurance

Other Expenses OtherExpenses (4 entries)

All Other Expenses AllOtherExpenses

Total Functional Expenses TotalFunctionalExpenses

Cash Non Interest Bearing CashNonInterestBearing

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Intangible Assets IntangibleAssets

Other Assets Total OtherAssetsTotal

Total Assets TotalAssets

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Loans From Officers Directors LoansFromOfficersDirectors

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Other Liabilities OtherLiabilities

Total Liabilities TotalLiabilities

Unrestricted Net Assets UnrestrictedNetAssets

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Schedule A IRS990ScheduleA

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Total170 Total170

Other Income170 OtherIncome170

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Contributor Name Business ContributorNameBusiness

Contributor Address US ContributorAddressUS

Schedule D IRS990ScheduleD

Land Land

Buildings Buildings

Leasehold Improvements LeaseholdImprovements

Other Land Buildings OtherLandBuildings

Schedule G IRS990ScheduleG

Events Information EventsInformation

Schedule L IRS990ScheduleL

Loan Table LoanTable

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehicles

Other Non Cash Contributions Table OtherNonCashContributionsTable (2 entries)

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

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