2025-09-17T16:25:50-05:00 2024-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2024-01-01 522335639 Sisters Circle Inc % HEATHER HARVISON SIST 4104583199 PO Box 84 Timonium MD 21094 HEATHER HARVISON CEO/EXECUTIVE DIR. 4104583199 2025-09-16 true true RICHARD RUVELSON P00234075 3012726000 2024 2025-03-06 01:10:19Z HEATHER HARVISON PO Box 84 Timonium MD 21094 2860575 false X WWW.SISTERSCIRCLE.ORG X 2001 MD SISTERS CIRCLE PROVIDES LONG-TERM MENTORING TO FOSTER MEANINGFUL AND SUSTAINABLE CHANGE IN THE LIVES OF GIRLS AND YOUNG WOMEN IN BALTIMORE. 11 11 4 100 0 0 438262 397560 0 0 117419 314724 0 0 555681 712284 34236 1028027 0 0 278019 273575 0 0 104175 111184 100276 423439 1401878 132242 -689594 3069148 2374657 7268 2371 3061880 2372286 X SISTERS CIRCLE IS A STANDOUT MENTORING PROGRAM FOR MIDDLE AND HIGH SCHOOL GIRLS IN BALTIMORE WHICH OFFERS ONE-TO-ONE MENTORSHIP AND ADVOCACY; EDUCATIONAL, CULTURAL AND RECREATIONAL MONTHLY MATCH PROGRAMS; PERSONALIZED COLLEGE AND CAREER ADVISING; SUMMER PROGRAM OPPORTUNITIES; AND ON-GOING OUTREACH AND SUPPORT. false false 1257142 1028027 SISTERS CIRCLE PROVIDED A VARIETY OF POSITIVE MENTORING PROGRAMS FOR YOUNG WOMEN INCLUDING: CULTURAL, EDUCATIONAL, AND RECREATIONAL ACTIVITIES, ASSISTANCE IN SELECTING EDUCATION PROGRAMS TO MEET GOALS, ENRICHMENT ACTIVITIES TO BUILD LEADERSHIP SKILLS AND ENHANCE FUTURE SUCCESS THROUGH TEAM BUILDING, ASSISTANCE IN EXPLORING CAREER OPPORTUNITIES THROUGH PROFESSIONAL ROLE MODEL MENTORS AND CONNECTIONS, AND COLLEGE AND CAREER READINESS. THROUGH THESE PROGRAMS 100% OF THE CLASS OF 2024 GRADUATED FROM HIGH SCHOOL, PURSUING DEGREES AT 2-YEAR OR 4-YEAR UNIVERSITIES. 1257142 true true false false false false false false false false true false false false false true false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false true 2 0 true 4 true false false false false false false false false false false false false X 11 11 false false false false false false false true true false false false true true true true true true false false MD X HEATHER HARVISON 4104583199 PO BOX 84 TIMONIUM MD 21094 Heather Harvison CEO/Exec. Dir 40.0 0.0 X 154500 0 18752 PAM KASEMEYER Board Chair 1.0 0.0 X X 0 0 0 Theresa Macheski secretary 1.0 0.0 X X 0 0 0 ROBIN BOYD TREASURER 1.0 0.0 X X 0 0 0 SADIE DRESCHER director 1.0 0.0 X 0 0 0 HON STEPHANIE A GALLAGHER director 1.0 0.0 X 0 0 0 DOUGLAS HOLTHAUS Director 1.0 0.0 X 0 0 0 GLENDORA HUGHES DIRECTOR 1.0 0.0 X 0 0 0 KHUSMANIE LILA DIRECTOR 1.0 0.0 X 0 0 0 KARA MIRARCHI DIRECTOR 1.0 0.0 X 0 0 0 CHERYL L STEINBACHER DIRECTOR 1.0 0.0 X 0 0 0 MICHELE WELSH DIRECTOR 1.0 0.0 X 0 0 0 154500 0 18752 1 false true false 0 397560 397560 0 94232 94232 0 0 0 0 0 2368783 2148291 220492 220492 220492 0 0 0 0 0 0 0 0 0 0 712284 314724 1000000 1000000 28027 28027 0 0 173252 107035 5922 60295 0 79895 50931 2633 26331 2438 2330 108 0 17990 11476 592 5922 0 0 19694 7740 5977 5977 0 0 23530 23530 1092 892 18 182 906 906 9101 4559 222 4320 1132 906 226 0 0 583 581 2 0 7254 7202 8 44 0 0 1054 770 86 198 6001 4764 1237 EVENTS AND ACTIVITIES 19566 19566 SUMMER PROGRAMS 8392 8392 OTHER EXPENSES 1971 1971 1401878 1257142 40561 104175 45156 119902 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30947 30706 1296 241 3022696 2254514 0 0 0 0 0 0 0 0 3069148 2374657 7268 2371 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7268 2371 X 2415923 1669526 645957 702760 3061880 2372286 3069148 2374657 -689594 X X true X false false false X 576813 593862 398498 438262 397560 2404995 0 0 576813 593862 398498 438262 397560 2404995 847304 1557691 61965 72547 92153 104900 94232 425797 0 0 2830792 0.55027 0.63556 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7578 7337 241 23369 23369 0 241 0 0 X FORM 990, SCHEDULE D, PART X, LINE 2 The Organization is a non-profit organization and is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code Contributions to the Organization qualify for a charitable contribution deduction Income which is not related to exempt purposes, less applicable deductions, is subject to federal and state corporate income taxes. The Organization had no net unrelated business income for the years ended December 31, 2024 and 2023. THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE ORGANIZATION'S MANAGEMENT HAS EVALUATED THE IMPACT OF THIS GUIDANCE TO ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. true FULL CIRCLE INC 303 TAPLOW ROAD BALTIMORE MARYLAND MD 21212 612035740 501(c)(3) 1000000 Assist with start-up operations 1 0 TUITION AND FEES 15 28027 PART I, LINE 2 THE ORGANIZATION PROVIDES TUITION AND RELATED FEES TO DISADVANTAGED YOUNG GIRLS FOR MIDDLE SCHOOL, HIGH SCHOOL, AND COLLEGE. THE ORGANIZATION SELECTS RECIPIENTS FROM A POOL OF ELIGIBLE CANDIDATES ACCORDING TO PRE-DETERMINED GUIDELINES. TUITION AND FEES ARE PAID DIRECTLY TO THE EDUCATIONAL INSTITUTION. ACCURATE AND DETAILED EXPENSE RECORDS ARE KEPT FOR ALL OPERATIONS ASSOCIATED WITH THE ORGANIZATION. X false false false false false false false false false Heather Harvison CEO/Exec. Dir 154500 0 0 0 0 0 5021 0 13731 0 173252 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B NO FORMAL REVIEW OF THE FORM 990 OCCURS AT THE BOARD OF DIRECTORS LEVEL, BUT A REVIEW DOES TAKE PLACE BY THE ORGANIZATION'S FINANCE COMMITTEE. AFTER THE RETURN IS PREPARED BY THE ORGANIZATION'S ACCOUNTANTS, A DRAFT COPY OF THE RETURN IS PROVIDED TO THE ORGANIZATION FOR REVIEW. THE ACCOUNTING MANAGER FIRST AGREES ALL OF THE AMOUNTS TO THE GENERAL LEDGER AND FINANCIAL STATEMENTS AND DISCUSSES ANY QUESTIONS WITH THE ACCOUNTANTS. ONCE THIS IS DONE THE ACCOUNTING MANAGER REVIEWS THE ENTIRE RETURN WITH THE EXECUTIVE DIRECTOR AND THEN THE RETURN IS DISTRIBUTED TO THE FINANCE COMMITTEE FOR THEIR REVIEW. ALL QUESTIONS ARE THEN SUMMARIZED AND DISCUSSED WITH THE ACCOUNTANTS. ALL REQUIRED CHANGES ARE MADE BY THE ACCOUNTANTS AND A FINAL RETURN IS REVIEWED AND SIGNED BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12 Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person has received a copy of the conflicts of interest policy, has read and understands the policy, has agreed to comply with the policy, and understands the organization is a non-profit public benefit corporation and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax exempt purposes. To ensure the organization operates in a manner consistent with public interest purposes and does not engage in activities that could jeopardize its tax exempt status, periodic reviews shall be conducted. the periodic reviews shall at a minimum include the following subjects: a. Whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining. b. Whether partnerships, joint ventures, and arrangements with management organizations conform to the Organization's written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further public benefit purposes and do not result in inurement, impermissible private benefit or in an excess benefit transaction. FORM 990, PART VI, SECTION B, LINE 15A ANNUALLY, THE EXECUTIVE DIRECTOR WORKS WITH THE PROGRAM AND STAFF COMMITTEE TO DEVELOP GOALS FOR THE YEAR, WHICH ARE PRESENTED TO THE BOARD OF DIRECTORS. AT THE END OF THE YEAR THE EXECUTIVE DIRECTOR MEETS WITH THE PROGRAM AND STAFF COMMITTEE TO DETERMINE IF THE GOALS HAVE BEEN ACHIEVED. THE PROGRAM AND STAFF COMMITTEE THEN MAKES A RECOMMENDATION TO THE BOARD OF DIRECTORS REGARDING ANY COMPENSATION ADJUSTMENT, WHICH IS DISCUSSED IN A PRIVATE SESSION BY ALL BOARD MEMBERS WITHOUT THE EXECUTIVE DIRECTOR PRESENT. ANY COMPENSATION ADJUSTMENT IS DETERMINED AND COMMUNICATED TO THE EXECUTIVE DIRECTOR WITH FOLLOW UP BEING PROVIDED BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS ARE KEPT IN THE ORGANIZATION'S MAIN OFFICE. BEING PUBLIC DOCUMENTS, THEY ARE AVAILABLE TO ANYONE UPON REQUEST. THE ORGANIZATION MAINTAINS A WEBSITE THAT INCLUDES PUBLIC INFORMATION REGARDING PROGRAMMING AND OUTREACH. ADDITIONALLY, THE ORGANIZATION RETAINS COPIES OF THE ANNUAL REVIEWED FINANCIAL STATEMENTS FOR REVIEW BY ANYONE UPON REQUEST. THESE FINANCIAL STATEMENTS ARE ALSO INCLUDED WITH MOST GRANT APPLICATIONS. FORM 990, PART XII, LINE 1 THE FINANCIAL STATEMENTS HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ("U.S. GAAP"). IN ALIGNMENT WITH THE MODIFIED CASH BASIS OF ACCOUNTING, REVENUES AND RELATED ASSETS ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND EXPENSES ARE RECOGNIZED WHEN PAID RATHER THAN WHEN THE OBLIGATION IS INCURRED. THE MODIFIED CASH BASIS OF ACCOUNTING INCLUDES RECORDING OF DEPRECIATION AND AMORTIZATION ON LONG-LIVED ASSETS AND LIABILITIES FOR CREDIT CARD EXPENDITURES. CONSEQUENTLY, ACCOUNTS RECEIVABLE, ACCOUNTS PAYABLE AND ACCRUED EXPENSES, OTHER THAN THOSE MENTIONED ABOVE, ARE NOT INCLUDED IN THE FINANCIAL STATEMENTS. IF AN EXPENDITURE RESULTS IN THE ACQUISITION OF AN ASSET HAVING AN ESTIMATED USEFUL LIFE WHICH EXTENDS SUBSTANTIALLY BEYOND THE YEAR OF ACQUISITION, THE EXPENDITURE IS CAPITALIZED AND DEPRECIATED OR AMORTIZED OVER THE ESTIMATED USEFUL LIFE OF THE ASSET. THE FINANCIAL STATEMENTS ARE NOT INTENDED TO PRESENT THE ORGANIZATION'S NET ASSETS AND CHANGES IN ITS NET ASSETS IN ACCORDANCE WITH U.S. GAAP.