Civic Intelligence

The Circus Barn Incorporated

990 • Fiscal year 2020 • EIN 23-7352665

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

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

71st percentile

0.41x

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

1.32x

Higher debt load relative to revenue than 84% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

71st percentile

16%

Higher net margin than 71% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

42nd percentile

$104,852

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

44th percentile

4.2%

Faster asset growth than 44% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

10th percentile

-41%

Faster revenue growth than 10% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$5,269,347

Up $213,812 (+4.2%) from 2019

Net Assets

Up

$3,117,793

Up $266,842 (+9.4%) from 2019

Liabilities

Down

$2,151,554

Down $53,030 (-2.4%) from 2019

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin71st percentile

Revenue

Down

$1,624,444

Down $1,112,417 (-41%) from 2019

Expenses

Down

$1,357,602

Down $1,170,944 (-46%) from 2019

Net Income

Up

$266,842

Up $58,527 (+28%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth44th 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

2020

Assets$5,269,347
Liabilities$2,151,554
Net Assets$3,117,793
Open 2020 Filing

Operations Trend

Revenue Growth10th 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

2020

Revenue$1,624,444
Expenses$1,357,602
Net Income$266,842
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$1,636,936
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$4,665,862$4,493,766▼ $172,096
Cash and Non-Interest-Bearing Accounts$232,216$538,636▲ $306,420
Prepaid Expenses and Deferred Charges$12,962$34,680▲ $21,718
Inventories for Sale or Use$33,756$25,528▼ $8,228
Pledges and Grants Receivable$10,850$0▼ $10,850
Accounts Receivable$11,720$25▼ $11,695
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$5,055,535$5,269,347▲ $213,812
Other Assets Total$88,169$176,712▲ $88,543
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,953,532$1,916,172▼ $37,360
Deferred Revenue$182,171$165,236▼ $16,935
Other Liabilities-$44,040-
Accounts Payable and Accrued Expenses$68,881$26,106▼ $42,775
Total Liabilities$2,204,584$2,151,554▼ $53,030
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,599,342$2,763,013▲ $163,671
Net Assets With Donor Restrictions$251,609$354,780▲ $103,171
Total Net Assets Fund Balance$2,850,951$3,117,793▲ $266,842
Total Liabilities and Net Assets / Fund Balance$5,055,535$5,269,347▲ $213,812

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,429,510$746,817$4,176,327
Equipment$248,828$1,003,487$1,252,315
Leasehold Improvements$512,400$198,423$710,823
Land$303,028-$303,028

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$90,859$75,835▲ $10,018-$176,712
2019$77,604$3,675▲ $9,580-$90,859
2018-$77,604--$77,604
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer CarloExecutive DirectorFT$93,584$11,268$104,852
Amity L OllisBusiness MgerPT$44,385$1,332$45,717

Board Members and Trustees

NameTitle
Michele LevyPresident
Robert SansonVice President
Beth BinnsDirector
Brian MironDirector
Claire GrimbleDirector
Jill FischmannDirector
Jim ZienDirector
Josh AvinerDirector
Joshua WachsDirector
Laura BrewerDirector
Miriam RosenblumDirector
Neil SaundersDirector
Stewart ArnoldDirector
Kimberly GroveSecretary
Bruce NovichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,180,448
Program Service Revenue
$406,638
Investment Income
$14,774
Other Revenue
$22,584
All Other Contributions
$970,548
Change in Net Assets
$266,842

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,610,444
Revenue Not Reported on Financial Statements
$14,000
Other Revenue Adjustments
$14,000
Total Revenue per Audited Statements
$1,610,444
Total Revenue per Form 990
$1,624,444
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$769,254
Other Expenses$574,348
Total Fundraising Expense$118,209
Grants and Similar Amounts Paid$14,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$332,726$66,474$45,594$444,794
Depreciation Depletion$183,509$13,482-$196,991
Current Officers, Directors, Trustees, and Key Employees$46,792$67,781$23,396$137,969
Other Employee Benefits$80,920$46,967$9,900$137,787
Interest$75,872--$75,872
Insurance$32,048$12,616-$44,664
Payroll Taxes$28,317$10,384$5,280$43,981
Office Expenses$8,796$5,961$21,652$36,409
Occupancy$28,065$6,192-$34,257
Information Technology$13,270$20,316-$33,586
Fees for Services Other$18,957$1,045$8,330$28,332
Fees for Services Accounting-$14,500-$14,500
Grants to Domestic Individuals$14,000--$14,000
Other Expenses$7,104$1,672$320$9,096
Advertising$7,336-$415$7,751
Travel$5,739$328-$6,067
Pension Plan Contributions$2,779$1,944-$4,723
Total Functional Expenses$965,698$273,695$118,209$1,357,602

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,357,602
Expenses per Audited Statements$1,343,602
Total Expenses per Audited Statements$1,343,602
Expenses Not Reported on Financial Statements$14,000
Other Expense Adjustments$14,000
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Interest Payable$44,040
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
Michele Levy
Title
President
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Levy
Formed
1974
Legal Domicile
Vt
Voting Board Members
15
Independent Board Members
15
Employees
55
Volunteers
15

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 $14000”

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

“SCHOLARSHIPS $14000”

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IRS990/Form990PartVIISectionAGrp/PersonNm15MICHELE LEVY
IRS990/Form990PartVIISectionAGrp/PersonNm16MIRIAM ROSENBLUM
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt1BUSINESS MGER
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15President
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
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IRS990/InterestGrp/ProgramServicesAmt075872
IRS990/InterestGrp/TotalAmt075872
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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.
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01916172
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05961
IRS990/OfficeExpensesGrp/ProgramServicesAmt08796
IRS990/OfficeExpensesGrp/TotalAmt036409
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0VEHICLE AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc1PARTICIPANTS FOOD AND LODGING
IRS990/OtherExpensesGrp/Desc2SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc3PRODUCTION SUPPLIES
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IRS990/OtherExpensesGrp/FundraisingAmt1320
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03739
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1294
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21672
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IRS990/OtherExpensesGrp/ProgramServicesAmt212217
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IRS990/OtherExpensesGrp/TotalAmt128807
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01944
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt034680
IRS990/PrincipalOfficerNm0MICHELE LEVY
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IRS990/ProgramServiceRevenueGrp/BusinessCd0711190
IRS990/ProgramServiceRevenueGrp/BusinessCd1711190
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IRS990/ProgramServiceRevenueGrp/BusinessCd3721214
IRS990/ProgramServiceRevenueGrp/BusinessCd4721210
IRS990/ProgramServiceRevenueGrp/Desc0PRESENTER FEES
IRS990/ProgramServiceRevenueGrp/Desc1RESIDENCIES
IRS990/ProgramServiceRevenueGrp/Desc2TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc3TUITION - CAMP
IRS990/ProgramServiceRevenueGrp/Desc4TUITION - TOUR
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19135
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt270576
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3320252
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4925
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19135
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt270576
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3320252
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4925
IRS990/ProgSrvcAccomActy2Grp/Desc0For two months each summer, a company of "Smirkus Troupers" aged 10 to 18, selected by audition and backed by coaches, cooks, crew and musicians, tour New England performing to appreciative audiences in Circus Smirkus' 750-seat, European-style, one-ring, Big Top tent. During 2020, because of COVID, Circus Smirkus did not run a live tour, but created a summer of virtual programming that reached over 900 households across the globe.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0323047
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt077251

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,269,347
Liabilities
$2,151,554
Net assets
$3,117,793
Revenue
$1,624,444
Expenses
$1,357,602
Net income
$266,842
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
2020Detailed filing. Detailed filing data is available for this year.$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