Civic Intelligence

The Circus Barn Incorporated

990 • Fiscal year 2015 • EIN 23-7352665

Jan 01, 2015 to Dec 31, 2015 • Filed on May 16, 2016

1 Circus RoadGreensboro, VT 05841

(802) 533-7443

Siviq Scores

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

Liabilities / Assets

74th percentile

0.49x

Higher debt load relative to assets than 74% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

80th percentile

0.99x

Higher debt load relative to revenue than 80% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

72nd percentile

13%

Higher net margin than 72% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

34th percentile

$88,551

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

86th percentile

23%

Faster asset growth than 86% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

74th percentile

15%

Faster revenue growth than 74% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$5,314,878

Up $1,007,139 (+23%) from 2014

Net Assets

Up

$2,686,706

Up $401,624 (+18%) from 2014

Liabilities

Up

$2,628,172

Up $605,515 (+30%) from 2014

Revenue

Up

$2,656,953

Up $354,831 (+15%) from 2014

Expenses

Down

$2,305,654

Down $57,029 (-2.4%) from 2014

Net Income

Up

$351,299

Up $411,860 (+680%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,293,602Liabilities 2011: $703,220Net Assets 2011: $590,3822011Assets 2012: $2,389,427Liabilities 2012: $743,684Net Assets 2012: $1,645,7432012Assets 2013: $3,080,269Liabilities 2013: $734,626Net Assets 2013: $2,345,6432013Assets 2014: $4,307,739Liabilities 2014: $2,022,657Net Assets 2014: $2,285,0822014Assets 2015: $5,314,878Liabilities 2015: $2,628,172Net Assets 2015: $2,686,7062015Assets 2016: $5,140,971Liabilities 2016: $2,453,397Net Assets 2016: $2,687,5742016Assets 2017: $5,022,623Liabilities 2017: $2,337,125Net Assets 2017: $2,685,4982017Assets 2018: $4,997,218Liabilities 2018: $2,206,270Net Assets 2018: $2,790,9482018Assets 2019: $5,055,535Liabilities 2019: $2,204,584Net Assets 2019: $2,850,9512019Assets 2020: $5,269,347Liabilities 2020: $2,151,554Net Assets 2020: $3,117,7932020Assets 2021: $5,468,222Liabilities 2021: $1,997,506Net Assets 2021: $3,470,7162021Assets 2022: $5,125,961Liabilities 2022: $1,964,437Net Assets 2022: $3,161,5242022Assets 2023: $4,732,709Liabilities 2023: $1,824,271Net Assets 2023: $2,908,4382023Assets 2024: $4,498,203Liabilities 2024: $1,790,297Net Assets 2024: $2,707,9062024

Highlighted filing

2015

Assets$5,314,878
Liabilities$2,628,172
Net Assets$2,686,706

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,920,7662011Expenses 2012: $2,088,7572012Revenue 2013: $2,849,413Expenses 2013: $2,149,513Net Income 2013: $699,9002013Revenue 2014: $2,302,122Expenses 2014: $2,362,683Net Income 2014: -$60,5612014Revenue 2015: $2,656,953Expenses 2015: $2,305,654Net Income 2015: $351,2992015Revenue 2016: $2,446,196Expenses 2016: $2,445,328Net Income 2016: $8682016Revenue 2017: $2,504,411Expenses 2017: $2,506,487Net Income 2017: -$2,0762017Revenue 2018: $2,624,119Expenses 2018: $2,518,669Net Income 2018: $105,4502018Revenue 2019: $2,736,861Expenses 2019: $2,528,546Net Income 2019: $208,3152019Revenue 2020: $1,624,444Expenses 2020: $1,357,602Net Income 2020: $266,8422020Revenue 2021: $1,808,081Expenses 2021: $1,455,158Net Income 2021: $352,9232021Revenue 2022: $2,341,002Expenses 2022: $2,593,661Net Income 2022: -$252,6592022Revenue 2023: $2,683,082Expenses 2023: $2,966,689Net Income 2023: -$283,6072023Revenue 2024: $2,752,601Expenses 2024: $2,896,901Net Income 2024: -$144,3002024

Highlighted filing

2015

Revenue$2,656,953
Expenses$2,305,654
Net Income$351,299
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 16, 2016
Return Version
2015v2.0
Gross Receipts
$2,766,895
Mission and Program Overview

Mission

The mission of circus smirkus is to promote the skills, culture and traditions of the traveling circus and to inspire youth to engage in life enhancing adventures in the circus arts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$768,496$5,088,315▲ $4,319,819
Cash and Non-Interest-Bearing Accounts$105,564$89,139▼ $16,425
Inventories for Sale or Use$86,267$61,981▼ $24,286
Pledges and Grants Receivable$109,215$30,000▼ $79,215
Prepaid Expenses and Deferred Charges$17,537$26,539▲ $9,002
Accounts Receivable$6,004$18,904▲ $12,900
Savings and Temporary Cash Investments$5,702$0▼ $5,702
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$4,307,739$5,314,878▲ $1,007,139
Other Assets Total$3,208,954$0▼ $3,208,954
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,384,563$2,419,176▲ $1,034,613
Deferred Revenue$182,063$104,734▼ $77,329
Accounts Payable and Accrued Expenses$57,571$77,677▲ $20,106
Other Liabilities$398,460$26,585▼ $371,875
Total Liabilities$2,022,657$2,628,172▲ $605,515
Net Assets / Fund Balance
Unrestricted Net Assets$1,987,818$2,646,706▲ $658,888
Temporarily Rstr Net Assets$297,264$40,000▼ $257,264
Total Net Assets Fund Balance$2,285,082$2,686,706▲ $401,624
Total Liabilities and Net Assets / Fund Balance$4,307,739$5,314,878▲ $1,007,139

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,954,231$202,644$3,156,875
Equipment$1,154,624$824,452$1,979,076
Leasehold Improvements$676,432$20,322$696,754
Land$303,028-$303,028
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ed LeclairExecutive DirecFT$75,341$13,210$88,551
Penny Langlois FormerBusiness MgrFT$31,731-$31,731

Board Members and Trustees

NameTitle
Michele LevyPresident
Miriam RosenblumVice President
Debra EllisDirector
Dick PlotzDirector
Jim ZienDirector
Josh AvinerDirector
Joshua WachsDirector
Nancy WrightDirector
Pamela LodishDirector
Stewart ArnoldDirector
Neil SaundersSecretary
Jane CulbertTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$585,266
Program Service Revenue
$1,914,275
Investment Income
$16,183
Other Revenue
$141,229
All Other Contributions
$585,266
Change in Net Assets
$351,299

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$83,000Appraisal
Total Noncash Contributions1$83,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,567,756
Revenue Not Reported on Financial Statements
$89,197
Revenue Not Reported on Form 990
$103,446
Other Revenue Adjustments
$89,197
Total Revenue per Audited Statements
$2,671,202
Total Revenue per Form 990
$2,656,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,171,913
Other Expenses$1,044,544
Total Fundraising Expense$126,409
Grants and Similar Amounts Paid$89,197
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$707,299$86,169$58,425$851,893
Depreciation Depletion$139,790$16,385-$156,175
Fees for Services Other$100,813$16,981$18,297$136,091
Other Employee Benefits$74,472$22,523$13,142$110,137
Current Officers, Directors, Trustees, and Key Employees$37,671$50,566$18,835$107,072
Payroll Taxes$75,506$12,415$5,175$93,096
Grants to Domestic Individuals$89,197--$89,197
Insurance$35,589$46,285-$81,874
Occupancy$47,767$16,637-$64,404
Advertising$61,209-$1,167$62,376
Information Technology$31,631$27,026$2,619$61,276
Travel$29,618$3,062$3,800$36,480
Fees for Services Accounting-$32,611-$32,611
Other Expenses$23,005$391$660$24,056
All Other Expenses$8,039$3,514$903$12,456
Office Expenses$2,825$7,367$999$11,191
Pension Plan Contributions$5,406$2,455$1,854$9,715
Interest$3,730$948$228$4,906
Fees for Services Legal-$1,317-$1,317
Total Functional Expenses$1,827,562$351,683$126,409$2,305,654

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,319,903
Total Expenses per Form 990$2,305,654
Expenses per Audited Statements$2,216,457
Expenses Not Reported on Form 990$103,446
Expenses Not Reported on Financial Statements$89,197
Other Expense Adjustments$89,197
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Construction Payable$26,585
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Other officer compensation reviewed
Yes
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, Line 11B: Form 990 Review Process

990 is reviewed by management and the board finance committee in draft form before it is finalized by accountant.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Conflict of interest policy is reviewed annually. Any potential conflicts are discussed and the board member does not participate in the discussion or vote if there is a conflict.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Executive director salary is set by the board. The executive director compensation was submitted by the executive director in the context with the full operating budget. The board reviewed the amount with reference to the overall company salary structure compiled by vivid workplace hr consultants in 2012 and determined the amount was below average based on comparable data. The amount was approved as recommended.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

990s are available at guidestar.com. Other governing documents, policies and financial statements are avaliable by request from the circus barn office.

Filing and Contact Details

Filer

Filer Name
The Circus Barn Inc
EIN
23-7352665
Phone
8025337443
Address
1 CIRCUS ROAD, GREENSBORO, VT 05841

Signing Officer

Name
Edward Leclair
Title
Executive Director
Signed
2016-05-16
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Vt
Voting Board Members
12
Independent Board Members
12
Employees
122
Volunteers
1,310

Preparer

Firm
Fothergill Segale & Valley CPAs
Address
143 Barre Street, Montpelier, VT 05602
Preparer
E Lela McCaffrey CPA
Phone
8022236261
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Cost of goods sold $103446

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

SCHOLARSHIPS $89197

Part XII, Line 2D: Other expenses and losses per audited F/S

Cost of good sold $103446

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

SCHOLARSHIPS $89197

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1275341
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1331731
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/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Executive Direc
IRS990/Form990PartVIISectionAGrp/TitleTxt13BUSINESS MGR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt016183
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt089197
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt089197
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt022679
IRS990/GrossReceiptsAmt02766895
IRS990/GrossSalesOfInventoryAmt0227872
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt012
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt02619
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt027026
IRS990/InformationTechnologyGrp/ProgramServicesAmt031631
IRS990/InformationTechnologyGrp/TotalAmt061276
IRS990/InsuranceGrp/ManagementAndGeneralAmt046285
IRS990/InsuranceGrp/ProgramServicesAmt035589
IRS990/InsuranceGrp/TotalAmt081874
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt0228
IRS990/InterestGrp/ManagementAndGeneralAmt0948
IRS990/InterestGrp/ProgramServicesAmt03730
IRS990/InterestGrp/TotalAmt04906
IRS990/InventoriesForSaleOrUseGrp/BOYAmt086267
IRS990/InventoriesForSaleOrUseGrp/EOYAmt061981
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt026
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01047418
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0768496
IRS990/LandBldgEquipBasisNetGrp/EOYAmt05088315
IRS990/LandBldgEquipCostOrOtherBssAmt06135733
IRS990/LegalDomicileStateCd0VT
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt06496
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF CIRCUS SMIRKUS IS TO PROMOTE THE SKILLS, CULTURE AND TRADITIONS OF THE TRAVELING CIRCUS AND TO INSPIRE YOUTH TO ENGAGE IN LIFE ENHANCING ADVENTURES IN THE CIRCUS ARTS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01384563
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt02419176
IRS990/NetAssetsOrFundBalancesBOYAmt02285082
IRS990/NetAssetsOrFundBalancesEOYAmt02686706
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt016183
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt016183
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt0124426
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0124426
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoncashContributionsAmt083000
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt016637
IRS990/OccupancyGrp/ProgramServicesAmt047767
IRS990/OccupancyGrp/TotalAmt064404
IRS990/OfficeExpensesGrp/FundraisingAmt0999
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07367
IRS990/OfficeExpensesGrp/ProgramServicesAmt02825
IRS990/OfficeExpensesGrp/TotalAmt011191
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt03208954
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt013142
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt022523
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt074472
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0110137
IRS990/OtherExpensesGrp/Desc0PRODUCTION SUPPLIES
IRS990/OtherExpensesGrp/Desc1VEHICLE AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc2PARTICIPANTS FOOD AND LODGING
IRS990/OtherExpensesGrp/Desc3SERVICE CHARGES
IRS990/OtherExpensesGrp/FundraisingAmt0305
IRS990/OtherExpensesGrp/FundraisingAmt1660
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05031
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1391
IRS990/OtherExpensesGrp/ProgramServicesAmt0139464
IRS990/OtherExpensesGrp/ProgramServicesAmt1128941
IRS990/OtherExpensesGrp/ProgramServicesAmt285590
IRS990/OtherExpensesGrp/ProgramServicesAmt323005
IRS990/OtherExpensesGrp/TotalAmt0139464
IRS990/OtherExpensesGrp/TotalAmt1134277
IRS990/OtherExpensesGrp/TotalAmt285590
IRS990/OtherExpensesGrp/TotalAmt324056
IRS990/OtherLiabilitiesGrp/BOYAmt0398460
IRS990/OtherLiabilitiesGrp/EOYAmt026585
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt016803
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016803
IRS990/OtherRevenueTotalAmt016803
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt058425
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt086169
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0707299
IRS990/OtherSalariesAndWagesGrp/TotalAmt0851893
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt05175
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012415
IRS990/PayrollTaxesGrp/ProgramServicesAmt075506
IRS990/PayrollTaxesGrp/TotalAmt093096
IRS990/PensionPlanContributionsGrp/FundraisingAmt01854
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02455
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05406
IRS990/PensionPlanContributionsGrp/TotalAmt09715
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0109215
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt030000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017537
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt026539
IRS990/PriorPeriodAdjustmentsAmt050325
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711190
IRS990/ProgramServiceRevenueGrp/BusinessCd1711190
IRS990/ProgramServiceRevenueGrp/BusinessCd2711190
IRS990/ProgramServiceRevenueGrp/BusinessCd3711190
IRS990/ProgramServiceRevenueGrp/BusinessCd4711190
IRS990/ProgramServiceRevenueGrp/Desc0PERFORMING SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1PRESENTER FEES
IRS990/ProgramServiceRevenueGrp/Desc2RESIDENCIES
IRS990/ProgramServiceRevenueGrp/Desc3TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc4TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt018650
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1332015
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt244812
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3467509
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41051289
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1332015
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt244812
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3467509
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41051289
IRS990/ProgSrvcAccomActy2Grp/Desc0Circus Smirkus conducts a variety of summer circus arts camps, from two days to two weeks, from beginner to advanced, in its own recently constructed facility in Greensboro, Vermont. DURING 2015, THERE WERE 653 CAMPERS ATTENDING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0726641
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0858913
IRS990/ProgSrvcAccomActy3Grp/Desc0Circus Smirkus subcontracts with circus arts educators to conduct one and two week long artist-in-residency programs in schools throughout New England. DURING 2015, THERE WERE 21 RESIDENCIES WITH OVER 2,100 CHILDREN ATTENDING.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt061209
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt044812
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0416034
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt077804
IRS990/PYInvestmentIncomeAmt0182
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01097178

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.50$1.79$2.71$2.75$2.90$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.73$1.82$2.91$2.68$2.97$0.28
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.13$1.96$3.16$2.34$2.59$0.25
2021Detailed filing. Detailed filing data is available for this year.$5.47$2.00$3.47$1.81$1.46$0.35
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.27$2.15$3.12$1.62$1.36$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.06$2.20$2.85$2.74$2.53$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.00$2.21$2.79$2.62$2.52$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.02$2.34$2.69$2.50$2.51$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.14$2.45$2.69$2.45$2.45$0.00
2015Detailed filing. Detailed filing data is available for this year.$5.31$2.63$2.69$2.66$2.31$0.35
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.31$2.02$2.29$2.30$2.36$0.06
2013Detailed filing. Detailed filing data is available for this year.$3.08$0.73$2.35$2.85$2.15$0.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.74$1.65$2.09
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.70$0.59$1.92