Nonprofit · EIN 23-7165319
CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC
Tax-exempt (reinstated) · CHARLESTON, SC 29402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $142,456 | $9,508 | $132,948 | $1,520,427 | $0 | $1,520,427 |
| December 31, 2023 | 990 | $54,757 | $24,081 | $30,676 | $1,381,426 | $0 | $1,381,426 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $8,490
- Program service revenue
- $0
- Investment income
- $133,966
- Net gain from sales of assets
- $111,348
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $8,162
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $9,508
Balance sheet and other
- Total assets, start of year
- $1,381,426
- Total assets, end of year
- $1,520,427
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,520,427
- Publicly traded securities
- $1,510,246
- Net assets without donor restrictions
- $1,520,427
- Gross receipts
- $142,456
- Employees
- 0
- Year formed
- 1996
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUSAN K DUNN | President Trustee or director, Officer | 1 | $0 |
| DEBRA STOKES | VicePresident Trustee or director, Officer | 0.5 | $0 |
| MICHAEL MARCELL | SecretaryTreasurer Trustee or director, Officer | 1 | $0 |
| ANGUS BAKER | Endowment Board Member Trustee or director | 0.2 | $0 |
| THERESA GREEN | Endowment Board Member Trustee or director | 0.2 | $0 |
| NANCY COFER-SHABICA | Endowment Board Member Trustee or director | 0.5 | $0 |
| LINDA CHINNIS | Endowment Board Member Trustee or director | 0.2 | $0 |
| MILTON HEARNE | Endowment Board Member Trustee or director | 0.5 | $0 |
| STEPHANIE HUNT | Endowment Board Member Trustee or director | 0.2 | $0 |
| PHIL JOS | Endowment Board Member Trustee or director | 0.5 | $0 |
| LUCILLE KELLER | Endowment Board Member Trustee or director | 0.2 | $0 |
| SHARON LANGDALE | Endowment Board Member Trustee or director | 0.2 | $0 |
| WILLIAM SIMPSON | Endowment Board Member Trustee or director | 0.2 | $0 |
| DAVID RISON | Endowment Board Member Trustee or director | 0.2 | $0 |
| BART SAYLOR | Endowment Board Member Trustee or director | 0.2 | $0 |
5 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELAINE SIMPSON | Endowment Board Member Trustee or director | 0.2 | $0 |
| DALE SNYDER | Endowment Board Member Trustee or director | 0.2 | $0 |
| PETER STEELE | Endowment Board Member Trustee or director | 0.5 | $0 |
| MARTHA WATSON | Endowment Board Member Trustee or director | 0.2 | $0 |
| HAL TRUESDALE | Endowment Board Member Trustee or director | 0.2 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUSAN K DUNN | President Trustee or director, Officer | 1 | $0 |
| DEBRA STOKES | VicePresident Trustee or director, Officer | 0.5 | $0 |
| MICHAEL MARCELL | SecretaryTreasurer Trustee or director, Officer | 1 | $0 |
| ANGUS BAKER | Endowment Board Member Trustee or director | 0.2 | $0 |
| THERESA GREEN | Endowment Board Member Trustee or director | 0.2 | $0 |
| NANCY COFER-SHABICA | Endowment Board Member Trustee or director | 0.5 | $0 |
| LINDA CHINNIS | Endowment Board Member Trustee or director | 0.2 | $0 |
| MILTON HEARNE | Endowment Board Member Trustee or director | 0.5 | $0 |
| STEPHANIE HUNT | Endowment Board Member Trustee or director | 0.2 | $0 |
| PHIL JOS | Endowment Board Member Trustee or director | 0.5 | $0 |
| LUCILLE KELLER | Endowment Board Member Trustee or director | 0.2 | $0 |
| SHARON LANGDALE | Endowment Board Member Trustee or director | 0.2 | $0 |
| WILLIAM SIMPSON | Endowment Board Member Trustee or director | 0.2 | $0 |
| DAVID RISON | Endowment Board Member Trustee or director | 0.2 | $0 |
| BART SAYLOR | Endowment Board Member Trustee or director | 0.2 | $0 |
| ELAINE SIMPSON | Endowment Board Member Trustee or director | 0.2 | $0 |
| DALE SNYDER | Endowment Board Member Trustee or director | 0.2 | $0 |
| PETER STEELE | Endowment Board Member Trustee or director | 0.5 | $0 |
| MARTHA WATSON | Endowment Board Member Trustee or director | 0.2 | $0 |
| HAL TRUESDALE | Endowment Board Member Trustee or director | 0.2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 776, CHARLESTON, SC 29402-0776
- In care of
- % MICHAEL MARCELL
- Mailing address (990-N for 2015)
- 150 Meeting St, Charleston SC 29401
- Principal officer (990 for 2024)
- Susan K Dunn, 37B Charlotte Street, Charleston, SC 29403
- Principal officer (990-N for 2015)
- William M Simpson Jr, 49 Montagu St, Charleston SC 29401
- Signed the 990
- MICHAEL MARCELL, Treasurer
- Phone
- (843) 577-6400
- Website
- www.CircularChurch.org
Mission
To support the missions of Circular Congregational Church and the preservation & maintenance of its historic grounds & buildings
Program accomplishments
- Provided support to Circular Congregational Church for installation of electrical grounding protection and renovation of wooden sanctuary ceiling ventExpenses $6,800 · grants $6,800
- Provided funding for small grants awarded by Circular Congregational Churchs Mission Fund Committee to expand outreach services in the local community.Expenses $1,362 · grants $1,362
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7165319
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type I
- Donations deductible (Pub 78)
- Supporting organization, 50% limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X11)
- Assets (IRS master file)
- $1,520,427
- Income (IRS master file)
- $142,456
Revocation and reinstatement
- Exemption revoked
- May 15, 2012
- Posted by the IRS
- February 11, 2013
- Reinstated
- Effective May 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $142,456 | $9,508 | $1,520,427 | XML |
| 990 | December 2023 | $54,757 | $24,081 | $1,381,426 | XML |
| 990 | December 2022 | $60,612 | $83,654 | $1,201,702 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-N for 2015 Officer: William M Simpson Jr | December 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7165319).
Questions about CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC
- What is the EIN of CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC?
- The employer identification number (EIN) of CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC is 23-7165319.
- Is CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective May 15, 2012.
- Are donations to CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
- Which annual return does CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC?
- The 990 for the year ended December 31, 2024 names Susan K Dunn.
- Who are the officers and directors of CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC?
- The 990 for the year ended December 31, 2024 lists 20 people; 0 received compensation from the organization.
- How much revenue does CIRCULAR CONGREGATIONAL CHURCH ENDOWMENT INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $142,456, expenses of $9,508 and total assets of $1,520,427 at year end.
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