Nonprofit · EIN 27-0460301
THREE CIRCLES FOUNDATION INC
Tax-exempt · ROME, GA 30161
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $62,170 | $63,457 | -$1,287 | $49,644 | $1,825 | $47,819 |
| December 31, 2024 | 990-EZ | $60,332 | $48,008 | $12,324 | $50,861 | $1,755 | $49,106 |
| December 31, 2023 | 990-EZ | $49,786 | $50,748 | -$962 | $38,600 | $1,818 | $36,782 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $61,921
- Program service revenue
- $0
- Investment income
- $49
- Other revenue
- $200
Expenses
- Compensation of officers, directors and key employees
- $3,527
- Salaries, compensation and benefits (total)
- $31,165
- Professional fees and payments to contractors
- $10,612
- Occupancy
- $5,008
- Printing, publications and postage
- $142
- Other expenses
- $16,530
- Program services (functional)
- $5,683
Balance sheet and other
- Total assets, start of year
- $50,861
- Total assets, end of year
- $49,644
- Total liabilities, end of year
- $1,825
- Net assets, end of year
- $47,819
- Cash, savings and investments
- $42,245
- Land and buildings
- $5,392
- Gross receipts
- $62,170
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATTIE LUTHER | TREASURY SECRETARY | 10 | $3,527 |
| DAVID LUTHER | CHAIRMAN | 1 | $0 |
| JEREMY COLLINS | BOARD MEMBER | 10 | $0 |
| NICK VANN | PRESIDENT | 1 | $0 |
| BRYAN WILLIAMS | BOARD MEMBER | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATTIE LUTHER | TREASURY SECRETARY | 10 | $4,105 |
| DAVID LUTHER | BOARD MEMBER | 1 | $0 |
| JEREMY COLLINS | PRESIDENT | 10 | $0 |
| NICK VANN | BOARD MEMBER | 1 | $0 |
| BRYAN WILLIAMS | BOARD MEMBER | 1 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PATTIE LUTHER | TREASURY SECRETARY | 10 | $875 |
| DAVID LUTHER | BOARD MEMBER | 1 | $0 |
| JEREMY COLLINS | PRESIDENT | 10 | $0 |
| NICK VANN | BOARD MEMBER | 1 | $0 |
| BRYAN WILLIAMS | BOARD MEMBER | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1400 CRANE ST SW STE 112, ROME, GA 30161-6329
- In care of
- % JEREMY COLLINS
- Mailing address (990-N for 2017)
- 224 Perennial Springs Road, Summerville GA 30747
- Principal officer (990-N for 2017)
- Jeremy Collins, 224 Perennial Springs Road, Summerville GA 30747
- Signed the 990-EZ
- PATTIE J LUTHER, TREASURY SECRETARY
- Phone
- (706) 822-0166
- Website
- ThreeCirclesFoundation.org
- Return prepared by
- BOWEN & ASSOCIATES CPAS PC
Mission
Christian based outreach for youth in the community, especially from hard places.
Program accomplishments
- Day camps - Biblical teaching, community service projects, life skill teachings.Expenses $5,083
- Mentoring/Advocacy - mentoring youth on subjects such as self awareness,honesty, being respectful, accountability, self control.Expenses $600
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 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-0460301
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Youth development (O52)
- Assets (IRS master file)
- $49,644
- Income (IRS master file)
- $62,170
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $62,170 | $63,457 | $49,644 | XML |
| 990-EZ | December 2024 | $60,332 | $48,008 | $50,861 | XML |
| 990-EZ | December 2023 | $49,786 | $50,748 | $38,600 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: Jeremy Collins | December 31, 2017 | ≤ $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 27-0460301).
Questions about THREE CIRCLES FOUNDATION INC
- What is the EIN of THREE CIRCLES FOUNDATION INC?
- The employer identification number (EIN) of THREE CIRCLES FOUNDATION INC is 27-0460301.
- Is THREE CIRCLES FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to THREE CIRCLES FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THREE CIRCLES FOUNDATION 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 THREE CIRCLES FOUNDATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THREE CIRCLES FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of THREE CIRCLES FOUNDATION INC?
- The 990-N for 2017 names Jeremy Collins.
- Who are the officers and directors of THREE CIRCLES FOUNDATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $3,527 (PATTIE LUTHER, TREASURY SECRETARY).
- How much revenue does THREE CIRCLES FOUNDATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $62,170, expenses of $63,457 and total assets of $49,644 at year end.
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