Civic Intelligence

The Circus Barn Incorporated

990 • Fiscal year 2019 • EIN 23-7352665

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 12, 2020

Organization ProfileWWW.SMIRKUS.ORG
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

73rd percentile

0.44x

Higher debt load relative to assets than 73% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

79th percentile

0.81x

Higher debt load relative to revenue than 79% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

62nd percentile

7.6%

Higher net margin than 62% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

42nd percentile

$104,532

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

42nd percentile

1.2%

Faster asset growth than 42% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

52nd percentile

4.3%

Faster revenue growth than 52% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$5,055,535

Up $58,317 (+1.2%) from 2018

Net Assets

Up

$2,850,951

Up $60,003 (+2.1%) from 2018

Liabilities

Down

$2,204,584

Down $1,686 (-0.1%) from 2018

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin62nd percentile

Revenue

Up

$2,736,861

Up $112,742 (+4.3%) from 2018

Expenses

Up

$2,528,546

Up $9,877 (+0.4%) from 2018

Net Income

Up

$208,315

Up $102,865 (+98%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

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

2019

Assets$5,055,535
Liabilities$2,204,584
Net Assets$2,850,951
Open 2019 Filing

Operations Trend

Revenue Growth52nd percentile

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

2019

Revenue$2,736,861
Expenses$2,528,546
Net Income$208,315
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 12, 2020
Return Version
2019v5.0
Gross Receipts
$2,806,604
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$4,649,784$4,665,862▲ $16,078
Cash and Non-Interest-Bearing Accounts$236,139$232,216▼ $3,923
Inventories for Sale or Use$32,698$33,756▲ $1,058
Prepaid Expenses and Deferred Charges$26,809$12,962▼ $13,847
Accounts Receivable$1,788$11,720▲ $9,932
Pledges and Grants Receivable$50,000$10,850▼ $39,150
Savings and Temporary Cash Investments-$0-
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$4,997,218$5,055,535▲ $58,317
Other Assets Total-$88,169-
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,047,834$1,953,532▼ $94,302
Deferred Revenue$72,896$182,171▲ $109,275
Accounts Payable and Accrued Expenses$85,540$68,881▼ $16,659
Total Liabilities$2,206,270$2,204,584▼ $1,686
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,617,132$2,599,342▼ $17,790
Net Assets With Donor Restrictions$173,816$251,609▲ $77,793
Total Net Assets Fund Balance$2,790,948$2,850,951▲ $60,003
Total Liabilities and Net Assets / Fund Balance$4,997,218$5,055,535▲ $58,317

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,465,946$710,381$4,176,327
Equipment$348,695$878,725$1,227,420
Leasehold Improvements$548,193$162,630$710,823
Land$303,028-$303,028

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$77,604$3,675▲ $9,580$4,100$86,759
2018-$77,604--$77,604
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer CarloExecutive DirectorFT$104,532$104,532
Amity L OllisBusiness MgerFT$13,258$13,258

Board Members and Trustees

NameTitle
Neil SaundersPresident/treas
Beth Binns SchoellkopfDirector
Brian MironDirector
Bruce NovichDirector
Jim ZienDirector
Josh AvinerDirector
Joshua WachsDirector
Kimberly GroveDirector
Laura BrewerDirector
Michele LevyDirector
Robert SansonDirector
Stewart ArnoldDirector
Debra EllisFormer Treasur
Kathryn SarkenSecretary/treas
Carole ParkerVP/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$562,952
Program Service Revenue
$1,960,665
Investment Income
$9,685
Other Revenue
$203,559
All Other Contributions
$562,952
Change in Net Assets
$208,315

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,672,638
Revenue Not Reported on Financial Statements
$64,223
Revenue Not Reported on Form 990
$29,355
Other Revenue Adjustments
$64,223
Total Revenue per Audited Statements
$2,701,993
Total Revenue per Form 990
$2,736,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,304,682
Salaries, Compensation, and Employee Benefits$1,159,641
Total Fundraising Expense$125,113
Grants and Similar Amounts Paid$64,223
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$612,812$133,591$56,868$803,271
Fees for Services Other$172,343$30,551$2,261$205,155
Depreciation Depletion$194,884$8,645-$203,529
Other Employee Benefits$105,656$38,453$20,145$164,254
Current Officers, Directors, Trustees, and Key Employees$52,266$39,391$26,133$117,790
Occupancy$68,960$38,371$3,710$111,041
Insurance$42,578$50,004-$92,582
Interest$85,578$1,932-$87,510
Advertising$76,974$250$1,987$79,211
Payroll Taxes$49,999$13,168$5,482$68,649
Grants to Domestic Individuals$64,223--$64,223
Other Expenses$45,381$827$3,836$50,044
Travel$24,272$263$1,687$26,222
Fees for Services Accounting-$16,322-$16,322
All Other Expenses$5,797$1,715$1,040$8,552
Office Expenses$2,498$2,088$1,239$5,825
Pension Plan Contributions$4,331$1,346-$5,677
Total Functional Expenses$2,022,825$380,608$125,113$2,528,546

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,528,546
Total Expenses per Audited Statements$2,493,678
Expenses per Audited Statements$2,464,323
Expenses Not Reported on Financial Statements$64,223
Other Expense Adjustments$64,223
Expenses Not Reported on Form 990$29,355
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-
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 35% controlled entity
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
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

“The executive director's salary was determined by the full board, taking into account compensation in previous years, comparative executive salary data, and overall budget. A comprehensive comparative compensation analysis undertaken by the board in 2020 supports the 2019 salary determination and will be referenced in future filings.”

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
Jennifer Carlo
Title
Executive Director
Signed
2020-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Carlo
Formed
1974
Legal Domicile
Vt
Voting Board Members
15
Independent Board Members
15
Employees
116
Volunteers
2,023

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 V, Line 4: Intended uses of the endowment fund.

“Endowment fund earnings are to be used to fund scholarships for tour troupers and campers.”

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

“SCHOLARSHIPS $64223”

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

“SCHOLARSHIPS $64223”

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IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Former Treasur
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
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IRS990/MinutesOfCommitteesInd0true
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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.
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IRS990/OtherExpensesGrp/FundraisingAmt13836
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IRS990/PrincipalOfficerNm0JENNIFER CARLO
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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
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1435454
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt266285
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3420599
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41025827
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1435454
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt266285
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3420599
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41025827
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 2019, THERE WERE 461 CAMPERS ATTENDING.

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,055,535
Liabilities
$2,204,584
Net assets
$2,850,951
Revenue
$2,736,861
Expenses
$2,528,546
Net income
$208,315
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
2019Detailed filing. Detailed filing data is available for this year.$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