Civic Intelligence

The Big Apple Circus Ltd

EIN 13-2906037 • 501(c)3 • Brooklyn, NY

Profile

The creation and performance of an annual production was always the central activity for the circus. This production assured the organization's artistic integrity and guides the development of its five community outreach programs. Each year, the circus used its intercultural appeal as the basis for outreach to diverse audiences, transforming the circus acts into a resource for physically and economically disadvantaged communities. Five outreach programs, clown care, vaudeville caravan, circus of the senses, circus for all! And circus after school, continued to bring the artistry of the circus to special audiences, under the big top, and in hospitals and community centers. As a result of the chapter 11 bankruptcy proceedings, tbac wind down, ltd. Ceased operations and liquidated all of its assets and made a final pro rate distribution to creditors.

One Metrotech Center 3rd FLBrooklyn, NY 11201

www.bigapplecircus.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2019

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

98th percentile

94%

Higher net margin than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

99th percentile

1203%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$0

Down $425,246 (-100%) from 2018

Liabilities

Down

$0

Down $3,396,452 (-100%) from 2018

Net Assets

Up

$0

Up $2,971,206 (+100%) from 2018

Revenue

Up

$3,144,662

Up $2,903,239 (+1203%) from 2018

Expenses

Down

$173,456

Down $1,357,370 (-89%) from 2018

Net Income

Up

$2,971,206

Up $4,260,609 (+330%) from 2018

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0MAssets 2010: $7,992,825Liabilities 2010: $6,295,120Net Assets 2010: $1,697,7052010Assets 2011: $9,512,562Liabilities 2011: $5,803,268Net Assets 2011: $3,709,2942011Assets 2012: $7,305,580Liabilities 2012: $4,379,350Net Assets 2012: $2,926,2302012Assets 2013: $6,488,797Liabilities 2013: $6,153,421Net Assets 2013: $335,3762013Assets 2014: $5,870,617Liabilities 2014: $7,179,647Net Assets 2014: -$1,309,0302014Assets 2015: $5,839,675Liabilities 2015: $6,726,492Net Assets 2015: -$886,8172015Assets 2016: $4,288,767Liabilities 2016: $6,396,666Net Assets 2016: -$2,107,8992016Assets 2018: $425,246Liabilities 2018: $3,396,452Net Assets 2018: -$2,971,2062018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2019

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $20,618,7902010Expenses 2011: $17,733,3542011Revenue 2012: $17,802,495Expenses 2012: $18,576,691Net Income 2012: -$774,1962012Revenue 2013: $18,850,218Expenses 2013: $21,448,531Net Income 2013: -$2,598,3132013Revenue 2014: $18,966,487Expenses 2014: $20,640,177Net Income 2014: -$1,673,6902014Revenue 2015: $19,700,738Expenses 2015: $19,186,080Net Income 2015: $514,6582015Revenue 2016: $17,216,442Expenses 2016: $18,286,102Net Income 2016: -$1,069,6602016Revenue 2018: $241,423Expenses 2018: $1,530,826Net Income 2018: -$1,289,4032018Revenue 2019: $3,144,662Expenses 2019: $173,456Net Income 2019: $2,971,2062019

Highlighted filing

2019

Revenue$3,144,662
Expenses$173,456
Net Income$2,971,206

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Feb 28, 2019
Signed
Apr 12, 2019
Return Version
2018v3.1
Gross Receipts
$3,144,662
Mission and Program Overview

Mission

The creation and performance of an annual production was always the central activity for the circus. This production assured the organization's artistic integrity and guides the development of its five community outreach programs. Each year, the circus used its intercultural appeal as the basis for outreach to diverse audiences, transforming the circus acts into a resource for physically and economically disadvantaged communities. Five outreach programs, clown care, vaudeville caravan, circus of the senses, circus for all! And circus after school, continued to bring the artistry of the circus to special audiences, under the big top, and in hospitals and community centers. As a result of the chapter 11 bankruptcy proceedings, tbac wind down, ltd. Ceased operations and liquidated all of its assets and made a final pro rate distribution to creditors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$698,320$0▼ $698,320
Cash and Non-Interest-Bearing Accounts$422,702$0▼ $422,702
Savings and Temporary Cash Investments$2,541$0▼ $2,541
Investments in Publicly Traded Securities$3$0▼ $3
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$425,246$0▼ $425,246
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$2,359,124$0▼ $2,359,124
Deferred Revenue$281,889$0▼ $281,889
Other Liabilities$52,370$0▼ $52,370
Mortgage Notes Payable Secured by Investment Property$4,749$0▼ $4,749
Total Liabilities$3,396,452$0▼ $3,396,452
Net Assets / Fund Balance
Unrestricted Net Assets$-2,971,206$0▲ $2,971,206
Total Net Assets Fund Balance$-2,971,206$0▲ $2,971,206
Total Liabilities and Net Assets / Fund Balance$425,246$0▼ $425,246

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$3----
2017$877,601-▲ $1,307-$3
2016$877,143-▲ $458-$877,601
2015$902,187-▼ $25,044-$877,143
2014$1,026,389-▼ $124,202-$902,187
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brad BoePlan AdministratorPT$29,978$29,978

Board Members and Trustees

NameTitle
Paul BelangerCFO
Revenue and Support

Revenue Composition

Contributions and Grants
$4,498
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$3,140,164
All Other Contributions
$4,498
Change in Net Assets
$2,971,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,276
Grants and Similar Amounts Paid$62,000
Salaries, Compensation, and Employee Benefits$30,180
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$62,000--$62,000
Fees for Services Other-$55,287-$55,287
Current Officers, Directors, Trustees, and Key Employees-$23,330-$23,330
Occupancy-$14,526-$14,526
Comp Disqual Persons-$6,850-$6,850
Office Expenses-$6,663-$6,663
Fees for Services Accounting-$4,500-$4,500
Other Expenses-$300-$300
Total Functional Expenses$62,000$111,456$0$173,456
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Slappy and Mondays Foundation for LaughterIrving, TX501(c)(3)General Support$35,000
Marquis Studios LtdBrooklyn, NY501(c)(3)General Support$18,000
Fractured Atlas IncNew York, NY501(c)(3)General Support$9,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$698,320$0▼ $698,320
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8A

Plan administrator has been appointed to administer the remaining assets for the payment of allowed claims per the bankruptcy court.

Form 990, Part VI, Section A, Line 8B

Plan administrator has been appointed to administer the remaining assets for the payment of allowed claims per the bankruptcy court.

Form 990, Part VI, Section B, Line 11B

Plan administrator has been appointed to administer the remaining assets for the payment of allowed claims per the bankruptcy court. Plan administrator reviews form 990 prior to filing.

Form 990, Part VI, Section C, Line 19

The form 990 for the big apple circus, ltd. Is available for public inspection as required under section 6104 of the internal revenue service code as it is posted on guidestar.org and other similar websites. In addition, forms 990 and 1023, conflict of interest policy, articles of incorporation and by-laws are available by calling the plan administrator brad boe at 303-662-7121.

Form 990, Part VII

The organization's entire board stepped down as part of the bankruptcy proceedings.

Filing and Contact Details

Filer

Filer Name
Tbac Wind Down Ltd
EIN
13-2906037
Phone
3036627121
Address
ONE METROTECH CENTER 3RD FL, BROOKLYN, NY 11201

Signing Officer

Name
Brad Boe
Title
Plan Administrator
Phone
3036627121
Signed
2019-04-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Boe
Formed
1977
Legal Domicile
Ny
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
PKF O'CONNOR DAVIES LLP
Address
665 FIFTH AVENUE, NEW YORK, NY 10022
Preparer
Garrett M Higgins
Phone
2122862600
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 1:

The nonprofit big apple circus engaged the communities we served through the joy and wonder of classic circus arts. We created direct, shared connections inside our one-ring big top and in hospitals, nursing homes, and schools, in our new york city home and in cities across america. Each year, big apple circus offered a new show, featuring the finest circus performers from around the globe and bringing the highest standards of artistic excellence to our multigenerational, multiethnic, and multilingual audience, both on tour and at our home base in new york city's lincoln center. Big apple circus was equally dedicated to art and care. - clown care brought laughter and joy to aid the healing process of patients in leading pediatric hospitals, while its sister program, vaudeville visits, engaged seniors in residential care facilities. - circus of the senses and circus embraces autism provided adapted performances for children with hearing and vision impairments, on the autism spectrum, and with other physical and cognitive challenges. - and circus for all! Distributed free and subsidized tickets to schools and nonprofit organizations serving low-income children and families. Inclusion was a core value at big apple circus, which was dedicated to delivering the finest circus entertainment to everyone, regardless of physical or cognitive ability, or economic circumstance. As a result of the chapter 11 bankruptcy proceedings, tbac wind down, ltd. Ceased operations and liquidated all of its assets.

Form 990, Part IX, Line 11G

Administration director: program service expenses 0. Management and general expenses 43,175. Fundraising expenses 0. Total expenses 43,175. Corporate restructuring: program service expenses 0. Management and general expenses 7,233. Fundraising expenses 0. Total expenses 7,233. Payroll/human resources: program service expenses 0. Management and general expenses 3,500. Fundraising expenses 0. Total expenses 3,500. Us trustee program: program service expenses 0. Management and general expenses 1,379. Fundraising expenses 0. Total expenses 1,379.

FORM 990, PART IX, LINE 6, COMPENSATION TO DISQUALIFIED PERSON:

Compensation is not paid to the cfo on an individual level but to the cfo's c corporation. The c corporation is considered as a disqualified person for purposes of part ix.

FORM 990, PART XII, LINE 2C:

The organization is not required to obtain independent audited financial statements for the fiscal year 2019. Oversight process did change, no board present to oversee the process.

Financial Statement Notes

PART V, LINE 4:

As a result of the chapter 11 bankruptcy proceedings, the big apple circus sold the endowment fund during fy2018. The proceeds were then distributed to other nfp organizations as grants. In fy2019, the big apple circus liquidated the endowment fund.

Raw XML AppendixShowing 400 of 478 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0THE CREATION AND PERFORMANCE OF AN ANNUAL PRODUCTION WAS ALWAYS THE CENTRAL ACTIVITY FOR THE CIRCUS. THIS PRODUCTION ASSURED THE ORGANIZATION'S ARTISTIC INTEGRITY AND GUIDES THE DEVELOPMENT OF ITS FIVE COMMUNITY OUTREACH PROGRAMS. EACH YEAR, THE CIRCUS USED ITS INTERCULTURAL APPEAL AS THE BASIS FOR OUTREACH TO DIVERSE AUDIENCES, TRANSFORMING THE CIRCUS ACTS INTO A RESOURCE FOR PHYSICALLY AND ECONOMICALLY DISADVANTAGED COMMUNITIES. FIVE OUTREACH PROGRAMS, CLOWN CARE, VAUDEVILLE CARAVAN, CIRCUS OF THE SENSES, CIRCUS FOR ALL! AND CIRCUS AFTER SCHOOL, CONTINUED TO BRING THE ARTISTRY OF THE CIRCUS TO SPECIAL AUDIENCES, UNDER THE BIG TOP, AND IN HOSPITALS AND COMMUNITY CENTERS. AS A RESULT OF THE CHAPTER 11 BANKRUPTCY PROCEEDINGS, TBAC WIND DOWN, LTD. CEASED OPERATIONS AND LIQUIDATED ALL OF ITS ASSETS AND MADE A FINAL PRO RATE DISTRIBUTION TO CREDITORS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME - REFUND - 2014 AMOUNT: $ 66,565. 2016 AMOUNT: $ 99,049. 2017 AMOUNT: $ 15,399. ESCROW REFUND - 2017 AMOUNT: $ 90,000. CANCELLATION OF DEBT - 2018 AMOUNT: $ 3,140,164.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1AS A RESULT OF THE CHAPTER 11 BANKRUPTCY PROCEEDINGS, TBAC WIND DOWN, LTD. CEASED OPERATIONS AND LIQUIDATED ALL OF ITS ASSETS. THUS, THE ORGANIZATION FILED A FINAL FORM 990 WITH SHORT YEAR ENDED FEBRUARY 28, 2019.
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt05817854
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt010625981
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01307
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0698
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt050673
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt067816
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0120494
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0287447
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt010544798
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt011460261
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt022292506
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt01459740
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt01193869
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt02653609
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01307
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0698
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt050673
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt067816
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0120494
IRS990ScheduleA/InvestmentIncomeCYPct00.00310
IRS990ScheduleA/InvestmentIncomePYPct00.00350
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt040347
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt012054
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt052401
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03140164
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0105399
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt099049
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt066565
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03411177
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.82290
IRS990ScheduleA/PublicSupportPY509Pct00.89690
IRS990ScheduleA/PublicSupportTotal509Amt032219745
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0205510
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt01740375
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt01406466
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt03352351
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0684900
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt098024
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0782924
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt04498
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0134717
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0721932
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt016238965
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt018471984
IRS990ScheduleA/Total509Grp/TotalAmt035572096
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03144662
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0241423
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0821679
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt016329985
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt018618419
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt039156168
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt03
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0877601
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0878905
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01307
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0877143
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0877601
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0458
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0902187
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0877143
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-25044
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01026389
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0902187
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-124202
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AS A RESULT OF THE CHAPTER 11 BANKRUPTCY PROCEEDINGS, THE BIG APPLE CIRCUS SOLD THE ENDOWMENT FUND DURING FY2018. THE PROCEEDS WERE THEN DISTRIBUTED TO OTHER NFP ORGANIZATIONS AS GRANTS. IN FY2019, THE BIG APPLE CIRCUS LIQUIDATED THE ENDOWMENT FUND.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt09000
IRS990ScheduleI/RecipientTable/CashGrantAmt118000
IRS990ScheduleI/RecipientTable/CashGrantAmt235000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0FRACTURED ATLAS INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1MARQUIS STUDIOS LTD
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2SLAPPY AND MONDAYS FOUNDATION FOR LAUGHTER
IRS990ScheduleI/RecipientTable/RecipientEIN0113451703
IRS990ScheduleI/RecipientTable/RecipientEIN1133047206
IRS990ScheduleI/RecipientTable/RecipientEIN2260598220
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0248 WEST 35TH STREET 10TH FLOOR
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt145 MAIN STREET SUITE 616
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt22801 WINGREN RD
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NEW YORK
IRS990ScheduleI/RecipientTable/USAddress/CityNm1BROOKLYN
IRS990ScheduleI/RecipientTable/USAddress/CityNm2IRVING
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1NY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2TX
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd010001
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd111201
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd275062
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE USE OF FUNDS FOR GRANT RECIPIENTS IS SPELLED OUT IN THE PLAN OF LIQUIDATION AND THE MONITORING OF THOSE PROCEDURES ARE THE RESPONSIBILITY OF THE PLAN ADMINISTRATOR. THE PLAN ALSO SPELLS OUT SPECIFICALLY WHO ARE TO BE THE RECIPIENTS OF THE GRANT FUNDS. ALL GRANT FUNDS HAVE BEEN PREVIOUSLY DISTRIBUTED TO THOSE RECIPIENTS SO NAMED IN THE PLAN.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt03
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH ACCOUNTS - CONTRIBUTIONS TO OTHER NFP ORG. - APPROVED BY THE BANKRUPTCY COURT.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1CASH ACCOUNTS - CONTRIBUTIONS TO OTHER NFP ORG. - APPROVED BY THE BANKRUPTCY COURT.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2CASH ACCOUNTS - CONTRIBUTIONS TO OTHER NFP ORG. - APPROVED BY THE BANKRUPTCY COURT.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc3CASH ACCOUNTS - DISBURSEMENTS TO CREDITORS&CLAIMER, EXPENSES PAID -APPROVED BY THE BANKRUPTCY COURT.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0SLAPPY AND MONDAYS FOUNDATION FORLAUGHTER
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1MARQUIS STUDIOS LTD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt2FRACTURED ATLAS INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02018-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12018-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22018-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt32019-02-28
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0260598220
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1133047206
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2113451703
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt035000
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt118000
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt29000
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt3111456
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH DISBURSEMENTS APPROVED BY THE BANKRUPTCY COURT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1CASH DISBURSEMENTS APPROVED BY THE BANKRUPTCY COURT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2CASH DISBURSEMENTS APPROVED BY THE BANKRUPTCY COURT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt3CASH DISBURSEMENTS APPROVED BY THE BANKRUPTCY COURT
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt02801 WINGREN RD
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt145 MAIN STREET SUITE 616
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt2248 WEST 35TH STREET 10TH FLOOR
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0IRVING
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1BROOKLYN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2NEW YORK
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0TX
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1NY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2NY
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd075062
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd111201
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd210001
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0AS A RESULT OF THE CHAPTER 11 BANKRUPTCY PROCEEDINGS, TBAC WIND DOWN, LTD. CEASED OPERATIONS AND LIQUIDATED ALL OF ITS ASSETS AND MADE A FINAL PRO RATE DISTRIBUTION TO CREDITORS.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N, PART I
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE NONPROFIT BIG APPLE CIRCUS ENGAGED THE COMMUNITIES WE SERVED THROUGH THE JOY AND WONDER OF CLASSIC CIRCUS ARTS. WE CREATED DIRECT, SHARED CONNECTIONS INSIDE OUR ONE-RING BIG TOP AND IN HOSPITALS, NURSING HOMES, AND SCHOOLS, IN OUR NEW YORK CITY HOME AND IN CITIES ACROSS AMERICA. EACH YEAR, BIG APPLE CIRCUS OFFERED A NEW SHOW, FEATURING THE FINEST CIRCUS PERFORMERS FROM AROUND THE GLOBE AND BRINGING THE HIGHEST STANDARDS OF ARTISTIC EXCELLENCE TO OUR MULTIGENERATIONAL, MULTIETHNIC, AND MULTILINGUAL AUDIENCE, BOTH ON TOUR AND AT OUR HOME BASE IN NEW YORK CITY'S LINCOLN CENTER. BIG APPLE CIRCUS WAS EQUALLY DEDICATED TO ART AND CARE. - CLOWN CARE BROUGHT LAUGHTER AND JOY TO AID THE HEALING PROCESS OF PATIENTS IN LEADING PEDIATRIC HOSPITALS, WHILE ITS SISTER PROGRAM, VAUDEVILLE VISITS, ENGAGED SENIORS IN RESIDENTIAL CARE FACILITIES. - CIRCUS OF THE SENSES AND CIRCUS EMBRACES AUTISM PROVIDED ADAPTED PERFORMANCES FOR CHILDREN WITH HEARING AND VISION IMPAIRMENTS, ON THE AUTISM SPECTRUM, AND WITH OTHER PHYSICAL AND COGNITIVE CHALLENGES. - AND CIRCUS FOR ALL! DISTRIBUTED FREE AND SUBSIDIZED TICKETS TO SCHOOLS AND NONPROFIT ORGANIZATIONS SERVING LOW-INCOME CHILDREN AND FAMILIES. INCLUSION WAS A CORE VALUE AT BIG APPLE CIRCUS, WHICH WAS DEDICATED TO DELIVERING THE FINEST CIRCUS ENTERTAINMENT TO EVERYONE, REGARDLESS OF PHYSICAL OR COGNITIVE ABILITY, OR ECONOMIC CIRCUMSTANCE. AS A RESULT OF THE CHAPTER 11 BANKRUPTCY PROCEEDINGS, TBAC WIND DOWN, LTD. CEASED OPERATIONS AND LIQUIDATED ALL OF ITS ASSETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PLAN ADMINISTRATOR HAS BEEN APPOINTED TO ADMINISTER THE REMAINING ASSETS FOR THE PAYMENT OF ALLOWED CLAIMS PER THE BANKRUPTCY COURT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PLAN ADMINISTRATOR HAS BEEN APPOINTED TO ADMINISTER THE REMAINING ASSETS FOR THE PAYMENT OF ALLOWED CLAIMS PER THE BANKRUPTCY COURT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PLAN ADMINISTRATOR HAS BEEN APPOINTED TO ADMINISTER THE REMAINING ASSETS FOR THE PAYMENT OF ALLOWED CLAIMS PER THE BANKRUPTCY COURT. PLAN ADMINISTRATOR REVIEWS FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 FOR THE BIG APPLE CIRCUS, LTD. IS AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE SERVICE CODE AS IT IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR WEBSITES. IN ADDITION, FORMS 990 AND 1023, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE AVAILABLE BY CALLING THE PLAN ADMINISTRATOR BRAD BOE AT 303-662-7121.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S ENTIRE BOARD STEPPED DOWN AS PART OF THE BANKRUPTCY PROCEEDINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ADMINISTRATION DIRECTOR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 43,175. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,175. CORPORATE RESTRUCTURING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,233. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,233. PAYROLL/HUMAN RESOURCES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,500. US TRUSTEE PROGRAM: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,379. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,379.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMPENSATION IS NOT PAID TO THE CFO ON AN INDIVIDUAL LEVEL BUT TO THE CFO'S C CORPORATION. THE C CORPORATION IS CONSIDERED AS A DISQUALIFIED PERSON FOR PURPOSES OF PART IX.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION IS NOT REQUIRED TO OBTAIN INDEPENDENT AUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR 2019. OVERSIGHT PROCESS DID CHANGE, NO BOARD PRESENT TO OVERSEE THE PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 6, COMPENSATION TO DISQUALIFIED PERSON:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd01

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