Civic Intelligence

Fern Street Community Arts Inc.

EIN 33-0589443 • 501(c)3 • San Diego, CA

Pub. 78 Eligible

Profile

To create and teach the circus arts and associated artistic genre. Utilize circus arts as a means to build community and educate children,teens and families.

PO Box 5864San Diego, CA 92165

www.fernstreetcircus.com

Siviq Scores

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

Liabilities / Assets

78th percentile

0.25x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.27x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

24th percentile

-9.7%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

76th percentile

$70,849

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

21st percentile

-10%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

12th percentile

-31%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$619,139

Down $70,672 (-10%) from 2024

Liabilities

Down

$157,835

Down $13,525 (-7.9%) from 2024

Net Assets

Down

$461,304

Down $57,147 (-11%) from 2024

Operations
Liabilities / Revenue81st percentileNet Margin24th percentile

Revenue

Down

$588,555

Down $261,995 (-31%) from 2024

Expenses

Down

$645,702

Down $106,466 (-14%) from 2024

Net Income

Down

-$57,147

Down $155,529 (-158%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

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

$800K$600K$400K$200K$0Assets 2012: $7,354Liabilities 2012: $257Net Assets 2012: $7,0972012Assets 2013: $5,213Net Assets 2013: $5,2132013Assets 2015: $23,747Liabilities 2015: $2,805Net Assets 2015: $20,9422015Assets 2018: $78,037Liabilities 2018: $33,802Net Assets 2018: $44,2352018Assets 2019: $68,179Liabilities 2019: $2,512Net Assets 2019: $65,6672019Assets 2020: $119,259Liabilities 2020: $39,161Net Assets 2020: $80,0982020Assets 2021: $248,273Liabilities 2021: $43,994Net Assets 2021: $204,2792021Assets 2022: $406,318Liabilities 2022: $21,487Net Assets 2022: $384,8312022Assets 2023: $446,999Liabilities 2023: $26,930Net Assets 2023: $420,0692023Assets 2024: $689,811Liabilities 2024: $171,360Net Assets 2024: $518,4512024Assets 2025: $619,139Liabilities 2025: $157,835Net Assets 2025: $461,3042025

Highlighted filing

2025

Assets$619,139
Liabilities$157,835
Net Assets$461,304
Open 2025 Filing

Operations Trend

Revenue Growth12th percentile

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

$1.0M$500K$0-$500KRevenue 2012: $34,267Expenses 2012: $16,542Net Income 2012: $17,7252012Expenses 2013: $1,8842013Revenue 2015: $115,118Expenses 2015: $98,241Net Income 2015: $16,8772015Revenue 2018: $229,751Expenses 2018: $224,549Net Income 2018: $5,2022018Revenue 2019: $322,861Expenses 2019: $301,429Net Income 2019: $21,4322019Revenue 2020: $275,311Expenses 2020: $260,880Net Income 2020: $14,4312020Revenue 2021: $370,073Expenses 2021: $245,892Net Income 2021: $124,1812021Revenue 2022: $624,417Expenses 2022: $463,233Net Income 2022: $161,1842022Revenue 2023: $726,929Expenses 2023: $691,691Net Income 2023: $35,2382023Revenue 2024: $850,550Expenses 2024: $752,168Net Income 2024: $98,3822024Revenue 2025: $588,555Expenses 2025: $645,702Net Income 2025: -$57,1472025

Highlighted filing

2025

Revenue$588,555
Expenses$645,702
Net Income-$57,147
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$619,139
Liabilities
$157,835
Net assets
$461,304
Revenue
$588,555
Expenses
$645,702
Net income
-$57,147
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.19$1.58$4.61$5.89$6.46$0.57
2024Detailed filing. Detailed filing data is available for this year.$6.90$1.71$5.18$8.51$7.52$0.98
2023Detailed filing. Detailed filing data is available for this year.$4.47$0.27$4.20$7.27$6.92$0.35
2022Detailed filing. Detailed filing data is available for this year.$4.06$0.21$3.85$6.24$4.63$1.61
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.44$2.04$3.70$2.46$1.24
2020Detailed filing. Detailed filing data is available for this year.$1.19$0.39$0.80$2.75$2.61$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.68$0.03$0.66$3.23$3.01$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.78$0.34$0.44$2.30$2.25$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.03$0.21$1.15$0.98$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.05$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.34$0.17$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 26, 2025
Return Version
2024v5.2
Gross Receipts
$588,555
Mission and Program Overview

Mission

To create and teach the circus arts and associated artistic genre. Utilize circus arts as a means to build community and educate children,teens and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$298,943$393,504▲ $94,561
Pledges and Grants Receivable$163,865--
Savings and Temporary Cash Investments$76,499$80,100▲ $3,601
Accounts Receivable$4,050$25,520▲ $21,470
Land, Buildings, and Equipment, Net$2,736$8,550▲ $5,814
Total Assets$689,811$619,139▼ $70,672
Other Assets Total$143,718$111,465▼ $32,253
Liabilities
Other Liabilities$145,549$114,607▼ $30,942
Accounts Payable and Accrued Expenses$25,811$43,228▲ $17,417
Total Liabilities$171,360$157,835▼ $13,525
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$350,339$461,304▲ $110,965
Net Assets With Donor Restrictions$168,112--
Total Net Assets Fund Balance$518,451$461,304▼ $57,147
Total Liabilities and Net Assets / Fund Balance$689,811$619,139▼ $70,672

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,550$47,055$55,605
Other Assets Org$111,465--
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseTotal
John HighkinExecutive Director/Co-FounderFT$70,849$70,849

Board Members and Trustees

NameTitle
Suzanne MankouskiPresident
Karen BuceyMember
Le BuiMember
Stephen BridgeMember
Juan Manuel AndradeSecretary
Eric BernhardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$558,140
Program Service Revenue
$22,315
Investment Income
$4,605
Other Revenue
$3,495
All Other Contributions
$392,877
Change in Net Assets
$-57,147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$483,503
Other Expenses$162,199
Total Fundraising Expense$67,107
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$325,418$29,055$15,741$370,214
Current Officers, Directors, Trustees, and Key Employees$22,500$15,000$37,500$75,000
Fees for Service Investment Mgmnt Fees$44,054-$350$44,404
Occupancy$30,613$5,905$4,685$41,203
Payroll Taxes$29,921$3,789$4,579$38,289
Insurance$22,842--$22,842
Fees for Services Accounting$1,556$7,197$238$8,991
Office Expenses$4,409$3,975$283$8,667
All Other Expenses$1,302$1,856$3,731$6,889
Depreciation Depletion$3,186--$3,186
Other Expenses$3,515$1,659-$1,659
Total Functional Expenses$510,159$68,436$67,107$645,702
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$114,607
Leas Liability-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
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 B, Line 11B

“A outside CPA prepares form 990, sends a draft to the Executive Director and the Board for review and approval before it is filed.”

Form 990, Part VI, Section B, Line 15A

“The Board of Directors reviews and approves compensation of the Executive Director.”

Form 990, Part VI, Section C, Line 19

“The organizations governing documents, conflict of interest policy, and financial statements are available to the public upon request from the organization.”

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

“The Board monitors and enforces the conflict of interest policy annually by reviewing it during board meetings.”

Filing and Contact Details

Filer

Filer Name
Fern Street Community Arts Inc
EIN
33-0589443
In Care Of
% John Highkin
Phone
6193202055
Address
PO Box 5864, San Diego, CA 92165

Signing Officer

Name
John Highkin
Title
Executive Director
Phone
6193202055
Signed
2025-11-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Highkin
Formed
1993
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
25
Volunteers
24

Preparer

Firm
Sonnenberg & Company CPAs
Address
5190 Governor Dr 201, San Diego, CA 92122
Preparer
Leonard C Sonnenberg
Phone
8584575252
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IRS990/PayrollTaxesGrp/TotalAmt038289
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0163865
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0John Highkin
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711130
IRS990/ProgramServiceRevenueGrp/Desc0Performance services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt022315
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt022315
IRS990/ProgSrvcAccomActy2Grp/Desc0Education The Organization provides free-of-charge after school circus learning programs in tumbling, juggling, tight wire, clowning and unicycle for students. As well as workshops and programing to benefit the parents and families of our circus students.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0444139
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0738317
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01631
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0265179
IRS990/PYOtherRevenueAmt02748
IRS990/PYProgramServiceRevenueAmt0107854
IRS990/PYRevenuesLessExpensesAmt098382
IRS990/PYSalariesCompEmpBnftPaidAmt0486989
IRS990/PYTotalExpensesAmt0752168
IRS990/PYTotalRevenueAmt0850550
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-57147
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt022315
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt076499
IRS990/SavingsAndTempCashInvstGrp/EOYAmt080100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0558140
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0738317
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0562891
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0571999
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0348793
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02780140
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04605
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01631
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt091
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt057
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06398
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0361119
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99770
IRS990ScheduleA/PublicSupportPY170Pct00.99930
IRS990ScheduleA/PublicSupportTotal170Amt02780140
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0558140
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0738317
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0562891
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0571999
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0348793
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02780140
IRS990ScheduleA/TotalSupportAmt02786538
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt08550
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047055
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt055605
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0111465
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ROU Assets
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0114607
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Leas Liability
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08550
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0111465
IRS990ScheduleD/TotalLiabilityAmt0114607
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A outside CPA prepares form 990, sends a draft to the Executive Director and the Board for review and approval before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors reviews and approves compensation of the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organizations governing documents, conflict of interest policy, and financial statements are available to the public upon request from the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board monitors and enforces the conflict of interest policy annually by reviewing it during board meetings.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0689811
IRS990/TotalAssetsEOYAmt0619139
IRS990/TotalAssetsGrp/BOYAmt0689811
IRS990/TotalAssetsGrp/EOYAmt0619139
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0558140
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt067107
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt068436
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0510159
IRS990/TotalFunctionalExpensesGrp/TotalAmt0645702
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0171360
IRS990/TotalLiabilitiesEOYAmt0157835
IRS990/TotalLiabilitiesGrp/BOYAmt0171360
IRS990/TotalLiabilitiesGrp/EOYAmt0157835
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0518451
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0461304
IRS990/TotalProgramServiceExpensesAmt0510159
IRS990/TotalProgramServiceRevenueAmt022315
IRS990/TotalReportableCompFromOrgAmt070849
IRS990/TotalRevenueGrp/ExclusionAmt04605
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025810
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0588555
IRS990/TotalVolunteersCnt024
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0689811
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0619139
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 5864
IRS990/USAddress/CityNm0San Diego
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092165
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.fernstreetcircus.com
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0John Highkin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum06193202055
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Fern Street Community Arts Inc
ReturnHeader/Filer/BusinessNameControlTxt0FERN
ReturnHeader/Filer/EIN0330589443
ReturnHeader/Filer/InCareOfNm0% John Highkin

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