Nonprofit · EIN 81-5079665
CIRCLES FOR JEWISH LIVING INC
Tax-exempt · NORTHAMPTON, MA 01060
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $36,649 | $45,801 | -$9,152 | $21,592 | – | $21,592 |
| December 31, 2024 | 990-EZ | $70,623 | $59,447 | $11,176 | $30,744 | – | $30,744 |
| December 31, 2023 | 990-EZ | $65,241 | $64,744 | $497 | $20,712 | – | $20,712 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $14,763
- Program service revenue
- $21,886
- Investment income
- $0
Expenses
- Compensation of officers, directors and key employees
- $32,450
- Salaries, compensation and benefits (total)
- $34,932
- Professional fees and payments to contractors
- $7,302
- Other expenses
- $3,567
- Program services (functional)
- $43,750
Balance sheet and other
- Total assets, start of year
- $30,744
- Total assets, end of year
- $21,592
- Total liabilities, end of year
- –
- Net assets, end of year
- $21,592
- Cash, savings and investments
- $21,592
- Gross receipts
- $36,649
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 |
|---|---|---|---|
| Alison Morse | Educator | 12 | $32,450 |
| Alison Morse | Pres./Director | 1 | $0 |
| David Marlin | Treas./Director | 0.07 | $0 |
| Deb Krivoy | Clerk | 0.07 | $0 |
| Val Miller | Vice Pres./Director | 0.11 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alison Morse | Educator | 12 | $49,200 |
| Alison Morse | Pres./Director | 1 | $0 |
| David Marlin | Treas./Director | 0.08 | $0 |
| Deb Krivoy | Clerk | 0.08 | $0 |
| Val Miller | Vice Pres./Director | 0.13 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Alison Morse | Educator | 23 | $52,700 |
| Alison Morse | Pres./Director | 2 | $0 |
| David Marlin | Treas./Director | 0.25 | $0 |
| Deb Krivoy | Clerk | 0.13 | $0 |
| Val Miller | Vice Pres./Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 194 JACKSON ST, NORTHAMPTON, MA 01060-1650
- In care of
- % PRESIDENT ALISON MORSE
- Signed the 990-EZ
- Alison Morse, President
- Phone
- (413) 559-9208
- Website
- circlesforjewishliving.com
- Return prepared by
- Karen Henell Tax & Business Services
Mission
To build community through educational and cultural programs based in Jewish value, Welcoming people of all backgrounds. To further its educational mission, the organization may also conduct research, develop curricula and syllabi for use by others, train teachers and conduct public outreach through classes, seminars,
Program accomplishments
- Jewish Life EventsCommunity wide events and holiday celebrations.Approx 95 participantsExpenses $12,686 · grants $3,000
- Life Cycle Rituals: Bar/Bat Mitzvah customized coming-of-age experiences for the student and families which include private lessons over the course of a year. Our program hasexpanded to encompass the life rituals of weddings, birth and death.Expenses $22,706 · grants $1,500
- After School Program: Jewish learning classes for grades 6-10Expenses $8,358 · grants $4,000
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 81-5079665
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A23)
- Assets (IRS master file)
- $21,592
- Income (IRS master file)
- $36,649
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $36,649 | $45,801 | $21,592 | IRS |
| 990-EZ | December 2024 | $70,623 | $59,447 | $30,744 | XML |
| 990-EZ | December 2023 | $65,241 | $64,744 | $20,712 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
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 81-5079665).
Questions about CIRCLES FOR JEWISH LIVING INC
- What is the EIN of CIRCLES FOR JEWISH LIVING INC?
- The employer identification number (EIN) of CIRCLES FOR JEWISH LIVING INC is 81-5079665.
- Is CIRCLES FOR JEWISH LIVING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to CIRCLES FOR JEWISH LIVING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CIRCLES FOR JEWISH LIVING INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of CIRCLES FOR JEWISH LIVING 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 CIRCLES FOR JEWISH LIVING 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 are the officers and directors of CIRCLES FOR JEWISH LIVING INC?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $32,450 (Alison Morse, Educator).
- How much revenue does CIRCLES FOR JEWISH LIVING INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $36,649, expenses of $45,801 and total assets of $21,592 at year end.
Other nonprofits in NORTHAMPTON
- VERITE INC EIN 04-3304538 · last filed 990 for 2024
- PARLOR ROOM EIN 93-2237940 · last filed 990 for 2025
- MEDIA EDUCATION FOUNDATION INC EIN 04-3124914 · last filed 990 for 2025
- THE NORTHAMPTON ACADEMY OF MUSIC INC EIN 04-2266004 · last filed 990 for 2025
- NORTHAMPTON COMMUNITY TELEVISIONINCORPORATED EIN 20-5344092 · last filed 990 for 2024
- THE PERFORMANCE PROJECT INC EIN 30-0157803 · last filed 990 for 2025
- NORTHAMPTON CENTER FOR THE ARTS INC EIN 22-2570778 · last filed 990 for 2025
- NORTHAMPTON ARTS COUNCIL INC EIN 05-0523540 · last filed 990 for 2025
All nonprofits in NORTHAMPTON · Massachusetts · Arts, culture and humanities