Civic Intelligence

World Clown Association

990 • Fiscal year 2016 • EIN 23-2532598

Dec 01, 2015 to Nov 30, 2016 • Filed on Feb 28, 2017

6164 Scherr RoadBerrien Springs, MI 49103

(219) 487-5317

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

71st percentile

0.08x

Higher debt load relative to assets than 71% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

72nd percentile

0.06x

Higher debt load relative to revenue than 72% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Net Margin

25th percentile

-7.3%

Higher net margin than 25% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)6 • <$500k nonprofits • Source year 2016

Asset Growth

31st percentile

-6.4%

Faster asset growth than 31% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

43rd percentile

-2.0%

Faster revenue growth than 43% of similar nonprofits.

2016 filings • 501(c)6 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$234,932

Down $16,108 (-6.4%) from 2015

Net Assets

Down

$216,972

Down $22,604 (-9.4%) from 2015

Liabilities

Up

$17,960

Up $6,496 (+57%) from 2015

Revenue

Down

$308,281

Down $6,412 (-2.0%) from 2015

Expenses

Up

$330,885

Up $13,409 (+4.2%) from 2015

Net Income

Down

-$22,604

Down $19,821 (-712%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0Assets 2011: $208,719Liabilities 2011: $8,430Net Assets 2011: $200,2892011Assets 2012: $222,206Liabilities 2012: $14,890Net Assets 2012: $207,3162012Assets 2013: $242,561Liabilities 2013: $13,396Net Assets 2013: $229,1652013Assets 2014: $249,751Liabilities 2014: $7,392Net Assets 2014: $242,3592014Assets 2015: $251,040Liabilities 2015: $11,464Net Assets 2015: $239,5762015Assets 2016: $234,932Liabilities 2016: $17,960Net Assets 2016: $216,9722016Assets 2017: $189,222Liabilities 2017: $19,045Net Assets 2017: $170,1772017Assets 2018: $167,772Liabilities 2018: $17,804Net Assets 2018: $149,9682018Assets 2019: $156,997Liabilities 2019: $34,600Net Assets 2019: $122,3972019Assets 2020: $97,678Liabilities 2020: $5,937Net Assets 2020: $91,7412020Assets 2021: $104,338Liabilities 2021: $6,037Net Assets 2021: $98,3012021Assets 2022: $130,377Liabilities 2022: $44,606Net Assets 2022: $85,7712022Assets 2023: $143,178Liabilities 2023: $0Net Assets 2023: $143,1782023Assets 2024: $123,487Liabilities 2024: $0Net Assets 2024: $123,4872024

Highlighted filing

2016

Assets$234,932
Liabilities$17,960
Net Assets$216,972

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KRevenue 2011: $382,029Expenses 2011: $347,521Net Income 2011: $34,5082011Revenue 2012: $345,009Expenses 2012: $337,982Net Income 2012: $7,0272012Revenue 2013: $383,151Expenses 2013: $361,302Net Income 2013: $21,8492013Revenue 2014: $354,931Expenses 2014: $341,737Net Income 2014: $13,1942014Revenue 2015: $314,693Expenses 2015: $317,476Net Income 2015: -$2,7832015Revenue 2016: $308,281Expenses 2016: $330,885Net Income 2016: -$22,6042016Revenue 2017: $285,299Expenses 2017: $332,094Net Income 2017: -$46,7952017Revenue 2018: $273,603Expenses 2018: $293,812Net Income 2018: -$20,2092018Revenue 2019: $247,408Expenses 2019: $274,978Net Income 2019: -$27,5702019Revenue 2020: $142,274Expenses 2020: $172,930Net Income 2020: -$30,6562020Revenue 2021: $157,326Expenses 2021: $154,448Net Income 2021: $2,8782021Revenue 2022: $165,431Expenses 2022: $164,095Net Income 2022: $1,3362022Revenue 2023: $200,140Expenses 2023: $170,508Net Income 2023: $29,6322023Revenue 2024: $235,924Expenses 2024: $253,255Net Income 2024: -$17,3312024

Highlighted filing

2016

Revenue$308,281
Expenses$330,885
Net Income-$22,604
Jump To
Filing Snapshot
Filing Period
Dec 1, 2015 to Nov 30, 2016
Signed
Feb 28, 2017
Return Version
2015v3.0
Gross Receipts
$308,281
Mission and Program Overview

Mission

The purpose of the World Clown Association is to serve the needs of the members of the Assoication, to serve the needs of local affiliate clown alleys, and to promote the art of clowning throughout the world.

The purpose of the world clown association is to serve the needs of the members of the association, to serve the needs of local affiliate clown alleys, and to promote the art of clowning throughout the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$250,040$233,932▼ $16,108
Intangible Assets$1,000$1,000→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$251,040$234,932▼ $16,108
Liabilities
Deferred Revenue$10,947$17,113▲ $6,166
Accounts Payable and Accrued Expenses$517$847▲ $330
Total Liabilities$11,464$17,960▲ $6,496
Net Assets / Fund Balance
Unrestricted Net Assets$239,576$216,972▼ $22,604
Total Net Assets Fund Balance$239,576$216,972▼ $22,604
Total Liabilities and Net Assets / Fund Balance$251,040$234,932▼ $16,108

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$2,443$2,443
Compensation and Service Providers

Board Members and Trustees

NameTitle
Earl TemkinBusiness Services Chair
Richard SnowbergClown of the Year Chair
Janet TuckerPublications Chair
Jane SwiggumScholarships Chair
Randy ChristensenPresident
Pam MoodyPresident Elect
MARTIN D'SOUZAVice President
Bob NeilAlley Director
Nina DeesAmer Far West Director
Bill SchoberAmer Mid-atlantic Director
Ben ChristensenAmer Midwest Director
Kristi ParkerAmer Northeast Director
Cheryl EvansAmer Northwest Director
Kimberley BellAmer Southeast Director
Kosuke K OmuneAsia Pacific Director
Adran RevindrenAwards Director
Charles LauderCanadian Central Director
Stacey LaureyssensCanadian East Director
Annie DolnyCanadian West Director
Robin BryanCaring Clown Director
Aurora KrauseEducation Director
Dave TawneyEurope & Africa Director
Elaine VercelloneJr. Joey Director
Felix SantizoLatin American Director
Norm BarnhartMarketing Director
Dean CottonMinistry Director
Sam TeeSouth East Asia Director
ROSHNI D'SOUZAWest Asia & Middle East Director
Cheryl EvansLifetime Achievement Award
Ed EstrinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$63,331
Program Service Revenue
$240,904
Investment Income
$102
Other Revenue
$3,944
All Other Contributions
$5,162
Change in Net Assets
$-22,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$175,550
Grants and Similar Amounts Paid$4,999
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$150,336
Fees for Services Management---$42,500
Other Expenses---$7,924
Conferences and Meetings---$7,052
Insurance---$6,583
All Other Expenses---$5,519
Grants to Domestic Individuals---$4,999
Fees for Services Accounting---$2,321
Information Technology---$1,560
Total Functional Expenses$0$0$0$330,885
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, line 2

All members of the board of directors and committee chairs are volunteers. As clowning is a hobby that can be embraced by both men and women, both spouses often become interested in participating in the organization. Currently, there is one married couple where both spouses serve as either directors or committee chairs.

Form 990, Part VI, Section A, line 3

All members of the organization's board of directors and committee chairs are volunteers. Since the world clown association draws its membership from across the world, there is a need for a central source of information available to members and others. The organization hires a management firm to provide general services such as answering telephone inquiries, maintaining the membership list, coordinating convention planning, preparing welcome packets, and other general office duties usually performed by association employees.

Form 990, Part VI, Section A, line 6

All members in good standing of world clown association can vote for officers and members of the board of directors. Membership in the organization is open to any interested party who pays dues.

Form 990, Part VI, Section A, line 7A

The executive board and the board of directors are responsible for day-to-day decisions regarding the organization's activities. Any policy changes, however, must be brought before the entire membership.

Form 990, Part VI, Section B, line 11

The executive committee of world clown association is authorized to review and approve form 990 on behalf of the organization's board of directors.

Form 990, Part VI, Section B, line 12C

World clown association does not conduct business with any organization that could cause a conflict of interest. Should the need arise to reaccess this policy for a specific transaction, the entire board, minus the member with the potential conflict of interest, would be asked to vote on whether or not to consider the potential transaction and the terms thereof.

Form 990, Part VI, Section B, line 15

World clown association does not compensate any of its officers, and it has no employees.

Form 990, Part VI, Section C, line 19

World clown association makes its governing documents, conflict of interest policy, financial statements, and forms 990 available to the public upon written request submitted to a member of the executive committee.

Filing and Contact Details

Filer

Filer Name
World Clown Association
EIN
23-2532598
Phone
2194875317
Address
6164 SCHERR ROAD, BERRIEN SPRINGS, MI 49103

Signing Officer

Name
Edward Estrin
Title
Treasurer
Phone
2194875317
Signed
2017-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward Estrin
Formed
1983
Legal Domicile
In
Voting Board Members
30
Independent Board Members
30
Employees
0
Volunteers
0

Preparer

Firm
Koonce Wooten & Haywood LLP
Address
P O Box 17806, Raleigh, NC 27619-7806
Preparer
J Graham Clements
Phone
9197829265
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt260
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt270
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt290
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4EDUCATION DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5ALLEY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6MARKETING DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7AWARDS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8CARING CLOWN DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9JR. JOEY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10MINISTRY DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11CANADIAN CENTRAL DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12CANADIAN EAST DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13CANADIAN WEST DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14AMER FAR WEST DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15AMER MID-ATLANTIC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16AMER MIDWEST DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17AMER NORTHEAST DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18AMER NORTHWEST DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19AMER SOUTHEAST DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20LATIN AMERICAN DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21EUROPE & AFRICA DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22ASIA PACIFIC DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23WEST ASIA & MIDDLE EAST DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24SOUTH EAST ASIA DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25BUSINESS SERVICES CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt26CLOWN OF THE YEAR CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt27LIFETIME ACHIEVEMENT AWARD
IRS990/Form990PartVIISectionAGrp/TitleTxt28SCHOLARSHIPS CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt29PUBLICATIONS CHAIR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01983
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt030
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt04999
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0308281
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt030
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt01560
IRS990/InsuranceGrp/TotalAmt06583
IRS990/IntangibleAssetsGrp/BOYAmt01000
IRS990/IntangibleAssetsGrp/EOYAmt01000
IRS990/InvestmentIncomeGrp/ExclusionAmt0102
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0102
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02443
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt02443
IRS990/LegalDomicileStateCd0IN
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt058169
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE PURPOSE OF THE WORLD CLOWN ASSOCIATION IS TO SERVE THE NEEDS OF THE MEMBERS OF THE ASSOCIATION, TO SERVE THE NEEDS OF LOCAL AFFILIATE CLOWN ALLEYS, AND TO PROMOTE THE ART OF CLOWNING THROUGHOUT THE WORLD.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0239576
IRS990/NetAssetsOrFundBalancesEOYAmt0216972
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MAGAZINE PUBLICATION
IRS990/OtherExpensesGrp/Desc1ANNUAL CONVENTION EXPEN
IRS990/OtherExpensesGrp/Desc2MERCHANT FEES & BANK CH
IRS990/OtherExpensesGrp/Desc3OTHER PROGRAM EXPENSES
IRS990/OtherExpensesGrp/TotalAmt052455
IRS990/OtherExpensesGrp/TotalAmt141699
IRS990/OtherExpensesGrp/TotalAmt27937
IRS990/OtherExpensesGrp/TotalAmt37924
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03944
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03944
IRS990/OtherRevenueTotalAmt03944
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0EDWARD ESTRIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0524298
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER INSURANCE PREMI
IRS990/ProgramServiceRevenueGrp/Desc1ANNUAL CONVENTION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0195190
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt145714
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0195190
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt145714
IRS990/ProgSrvcAccomActy2Grp/Desc0LIABILITY INSURANCE - THE ORGANIZATION CONTRACTS FOR AND SERVICES A GROUP LIABILITY INSURANCE POLICY EXCLUSIVELY FOR MEMBERS. THIS IS INSURANCE SPECIFICALLY GEARED TO CLOWN ACTIVITIES AND IS OF A TYPE THAT MANY MEMBERS ARE UNABLE TO OBTAIN ON THEIR OWN AT REASONABLE PRICES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0150336
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0195190
IRS990/ProgSrvcAccomActy3Grp/Desc0PUBLICATIONS - A MAGAZINE IS PUBLISHED FOR THE MEMBERS THAT CONTAINS INFORMATION ON TRAINING PROGRAMS, CONVENTIONS AND AVAILABLE MERCHANDISE FROM SPECIAL DEALERS WORKDWIDE. ADDITIONALLY, IT CONTAINS MANY ARTICLES ON IMPROVING CLOWN SKILLS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt052455
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt03944
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ALL OTHER PROGRAM EXPENSES - INCLUDES CONTRACT SALARIES, WEBSITE EXPENSE, SUPPLIES, SCHOLARSHIPS, ETC. USED TO PROMOTE CLOWNING WORLDWIDE.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt057867
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt04999
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0167541
IRS990/PYContributionsGrantsAmt064377
IRS990/PYGrantsAndSimilarPaidAmt01384
IRS990/PYInvestmentIncomeAmt0163
IRS990/PYOtherExpensesAmt0148551
IRS990/PYOtherRevenueAmt0197
IRS990/PYProgramServiceRevenueAmt0249956
IRS990/PYRevenuesLessExpensesAmt0-2783
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0317476
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0314693
IRS990/ReconcilationRevenueExpnssAmt0-22604
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt045714
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02443
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02443
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL MEMBERS OF THE BOARD OF DIRECTORS AND COMMITTEE CHAIRS ARE VOLUNTEERS. AS CLOWNING IS A HOBBY THAT CAN BE EMBRACED BY BOTH MEN AND WOMEN, BOTH SPOUSES OFTEN BECOME INTERESTED IN PARTICIPATING IN THE ORGANIZATION. CURRENTLY, THERE IS ONE MARRIED COUPLE WHERE BOTH SPOUSES SERVE AS EITHER DIRECTORS OR COMMITTEE CHAIRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS AND COMMITTEE CHAIRS ARE VOLUNTEERS. SINCE THE WORLD CLOWN ASSOCIATION DRAWS ITS MEMBERSHIP FROM ACROSS THE WORLD, THERE IS A NEED FOR A CENTRAL SOURCE OF INFORMATION AVAILABLE TO MEMBERS AND OTHERS. THE ORGANIZATION HIRES A MANAGEMENT FIRM TO PROVIDE GENERAL SERVICES SUCH AS ANSWERING TELEPHONE INQUIRIES, MAINTAINING THE MEMBERSHIP LIST, COORDINATING CONVENTION PLANNING, PREPARING WELCOME PACKETS, AND OTHER GENERAL OFFICE DUTIES USUALLY PERFORMED BY ASSOCIATION EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS IN GOOD STANDING OF WORLD CLOWN ASSOCIATION CAN VOTE FOR OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS. MEMBERSHIP IN THE ORGANIZATION IS OPEN TO ANY INTERESTED PARTY WHO PAYS DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE BOARD AND THE BOARD OF DIRECTORS ARE RESPONSIBLE FOR DAY-TO-DAY DECISIONS REGARDING THE ORGANIZATION'S ACTIVITIES. ANY POLICY CHANGES, HOWEVER, MUST BE BROUGHT BEFORE THE ENTIRE MEMBERSHIP.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.00$1.23$2.36$2.53$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.00$1.43$2.00$1.71$0.30
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.45$0.86$1.65$1.64$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.04$0.06$0.98$1.57$1.54$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.06$0.92$1.42$1.73$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.35$1.22$2.47$2.75$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.18$1.50$2.74$2.94$0.20
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.19$1.70$2.85$3.32$0.47
2016Detailed filing. Detailed filing data is available for this year.$2.35$0.18$2.17$3.08$3.31$0.23
2015Detailed filing. Detailed filing data is available for this year.$2.51$0.11$2.40$3.15$3.17$0.03
2014Summary only. Only limited summary data is available for this year.$2.50$0.07$2.42$3.55$3.42$0.13
2013Summary only. Only limited summary data is available for this year.$2.43$0.13$2.29$3.83$3.61$0.22
2012Summary only. Only limited summary data is available for this year.$2.22$0.15$2.07$3.45$3.38$0.07
2011Summary only. Only limited summary data is available for this year.$2.09$0.08$2.00$3.82$3.48$0.35