Nonprofit · EIN 84-1211062
CIRCLE OF ATONEMENT TEACHING AND HEALING CENTER
Tax-exempt · SEDONA, AZ 86340
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $528,259 | $516,606 | $11,653 | $391,428 | $126,258 | $265,170 |
| December 31, 2024 | 990 | $504,431 | $443,577 | $60,854 | $380,617 | $127,100 | $253,517 |
| December 31, 2023 | 990 | $568,049 | $605,975 | -$37,926 | $315,270 | $139,992 | $175,278 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $224,895
- Program service revenue
- $266,551
- Investment income
- $3,077
- Net income from sales of inventory
- $32,120
- Other revenue
- $33,736
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $150,000
- Salaries, compensation and benefits (total)
- $171,703
- Professional fundraising fees
- $0
- Accounting fees
- $38,299
- Occupancy
- $2,586
- Travel
- $617
- Depreciation
- $3,705
- Program services (functional)
- $366,527
- Management and general (functional)
- $127,854
- Fundraising (functional)
- $22,225
Balance sheet and other
- Total assets, start of year
- $380,617
- Total assets, end of year
- $391,428
- Total liabilities, end of year
- $126,258
- Net assets, end of year
- $265,170
- Net assets without donor restrictions
- $241,356
- Net assets with donor restrictions
- $23,814
- Gross receipts
- $606,855
- Employees
- 2
- Volunteers
- 15
- Year formed
- 1993
- State of legal domicile
- AZ
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| EMILY PERRY | EXECUTIVE DI Officer | 40 | $75,000 | $10,153 |
| ROBERT PERRY | OFFICER Trustee or director, Officer | 40 | $75,000 | $0 |
| ROBERT R SIMPSON JR | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| MARK DE BRUIJN | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| KARLA MIDDLEBROOKS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MICHAEL BOUCHARD | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ROBERT PERRY | OFFICER Trustee or director, Officer | 40 | $75,000 | $0 |
| EMILY PERRY | EXECUTIVE DIRECTOR Officer | 40 | $66,250 | $7,546 |
| ROBERT R SIMPSON JR | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| MARK DE BRUIJN | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| KARLA MIDDLEBROOKS | DIRECTOR Trustee or director | 2 | $0 | $0 |
| MICHAEL BOUCHARD | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROBERT PERRY | OFFICER Trustee or director, Officer | 40 | $75,000 |
| EMILY PERRY | EXECUTIVE DI Trustee or director, Officer | 40 | $60,000 |
| ROBERT R SIMPSON JR | TREASURER Trustee or director, Officer | 2 | $0 |
| MARK DE BRUIJN | PRESIDENT Trustee or director, Officer | 2 | $0 |
| KARLA MIDDLEBROOKS | DIRECTOR Trustee or director | 2 | $0 |
| MICHAEL BOUCHARD | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 4238, SEDONA, AZ 86340-4238
- In care of
- % ROBERT T PERRY
- Principal officer (990 for 2025)
- EMILY PERRY, 8020 VILLAGE HARBOR DR, CORNELIUS, NC 28031
- Signed the 990
- EMILY PERRY, EXECUTIVE DIRECTOR
- Phone
- (304) 553-6959
- Website
- WWW.CIRCLEOFA.ORG
- Return prepared by
- FISHER PA
Mission
DISCERN THE AUTHOR'S VISION OF "A COURSE IN MIRACLES- AND MANIFEST THAT IN STUDENTS AND THE WORLD. THIS IS ACCOMPLISHED PRIMARILY THROUGH TEACHER AND PUPIL EDUCATION, AN EXTENSIVE LIBRARY OF ORIGINAL SUPPORT MATERIAL, AND A WEBSITE THAT PROVIDES CONNECTION TO PROGRAM RESOURCES.
Program accomplishments
- PROVIDE SPIRITUAL EDUCATION BASED ON GUIDANCE FROM "A COURSE IN MIRACLES" THROUGH CLASSES, WORKSHOPS, WEBINARS, AND PUBLICATIONS.Expenses $366,527 · revenue $300,287
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 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
- 84-1211062
- 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
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20Z)
- Assets (IRS master file)
- $391,428
- Income (IRS master file)
- $606,855
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $528,259 | $516,606 | $391,428 | IRS |
| 990 | December 2024 | $504,431 | $443,577 | $380,617 | XML |
| 990 | December 2023 | $568,049 | $605,975 | $315,270 | XML |
| 990 | December 2022 | $548,233 | $580,245 | $346,165 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 84-1211062).
Questions about CIRCLE OF ATONEMENT TEACHING AND HEALING CENTER
- What is the EIN of CIRCLE OF ATONEMENT TEACHING AND HEALING CENTER?
- The employer identification number (EIN) of CIRCLE OF ATONEMENT TEACHING AND HEALING CENTER is 84-1211062.
- Is CIRCLE OF ATONEMENT TEACHING AND HEALING CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to CIRCLE OF ATONEMENT TEACHING AND HEALING CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CIRCLE OF ATONEMENT TEACHING AND HEALING CENTER 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 CIRCLE OF ATONEMENT TEACHING AND HEALING CENTER 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 CIRCLE OF ATONEMENT TEACHING AND HEALING CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CIRCLE OF ATONEMENT TEACHING AND HEALING CENTER?
- The 990 for the year ended December 31, 2025 names EMILY PERRY.
- Who are the officers and directors of CIRCLE OF ATONEMENT TEACHING AND HEALING CENTER?
- The 990 for the year ended December 31, 2025 lists 6 people; 2 received compensation from the organization, the highest $75,000 (EMILY PERRY, EXECUTIVE DI).
- How much revenue does CIRCLE OF ATONEMENT TEACHING AND HEALING CENTER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $528,259, expenses of $516,606 and total assets of $391,428 at year end.
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