Civic Intelligence

Circo Zero

EIN 82-1254716 • 501(c)3 • San Francisco, CA

Profile

Circo zero creates, produces, and presents live performances responding to the political zeitgeist, in addition to teaching workshops, presenting lectures, and offering mentorship to emerging artists.

2842 Folsom StSan Francisco, CA 94110

circozero.org

Siviq Scores

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

Liabilities / Assets

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.00x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

36th percentile

-5.4%

Higher net margin than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

87th percentile

$5,601

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

28th percentile

-23%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

32nd percentile

-19%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Down

$195,622

Down $15,285 (-7.2%) from 2023

Liabilities

Down

$1,078

Down $1,072 (-50%) from 2023

Net Assets

Down

$194,544

Down $14,213 (-6.8%) from 2023

Revenue

Up

$253,415

Up $9,458 (+3.9%) from 2023

Expenses

Down

$267,128

Down $88,734 (-25%) from 2023

Net Income

Up

-$13,713

Up $98,192 (+88%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2018: $90,134Liabilities 2018: $37,234Net Assets 2018: $52,9002018Assets 2019: $156,080Liabilities 2019: $101,047Net Assets 2019: $55,0332019Assets 2020: $320,791Liabilities 2020: $17,663Net Assets 2020: $303,1282020Assets 2021: $142,809Liabilities 2021: $50,112Net Assets 2021: $92,6972021Assets 2022: $326,962Liabilities 2022: $6,300Net Assets 2022: $320,6622022Assets 2023: $210,907Liabilities 2023: $2,150Net Assets 2023: $208,7572023Assets 2024: $195,622Liabilities 2024: $1,078Net Assets 2024: $194,5442024

Highlighted filing

2024

Assets$195,622
Liabilities$1,078
Net Assets$194,544

Operations Trend

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

$400K$200K$0-$200KRevenue 2018: $125,125Expenses 2018: $140,957Net Income 2018: -$15,8322018Revenue 2019: $112,831Expenses 2019: $110,698Net Income 2019: $2,1332019Revenue 2020: $348,537Expenses 2020: $100,442Net Income 2020: $248,0952020Revenue 2021: $73,309Expenses 2021: $243,435Net Income 2021: -$170,1262021Revenue 2022: $388,260Expenses 2022: $160,295Net Income 2022: $227,9652022Revenue 2023: $243,957Expenses 2023: $355,862Net Income 2023: -$111,9052023Revenue 2024: $253,415Expenses 2024: $267,128Net Income 2024: -$13,7132024

Highlighted filing

2024

Revenue$253,415
Expenses$267,128
Net Income-$13,713

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$253,415
Mission and Program Overview

Mission

Circo zero creates, produces, and presents live performances responding to the political zeitgeist, in addition to teaching workshops, presenting lectures, and offering mentorship to emerging artists.

To educate the general public in dance and other art forms. The means of providing such education includes, but is not limited to, dance and other arts instruction and public performances of dance and other art forms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$143,387$88,438▼ $54,949
Pledges and Grants Receivable$36,502$61,502▲ $25,000
Cash and Non-Interest-Bearing Accounts$28,278$45,282▲ $17,004
Accounts Receivable$2,740$400▼ $2,340
Total Assets$210,907$195,622▼ $15,285
Liabilities
Accounts Payable and Accrued Expenses$2,150$1,078▼ $1,072
Total Liabilities$2,150$1,078▼ $1,072
Net Assets / Fund Balance
Net Assets With Donor Restrictions$106,434$140,855▲ $34,421
Net Assets Without Donor Restrictions$102,323$53,689▼ $48,634
Total Net Assets Fund Balance$208,757$194,544▼ $14,213
Total Liabilities and Net Assets / Fund Balance$210,907$195,622▼ $15,285
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Keith HennessyArtistic Director/treasurerPT$46,100$46,100

Board Members and Trustees

NameTitle
Emily LeapPresident
Ryanaustin DennisBoard Member
Michael WhitsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$217,655
Program Service Revenue
$35,530
Investment Income
$51
Other Revenue
$179
All Other Contributions
$84,653
Change in Net Assets
$-13,713
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$221,028
Salaries, Compensation, and Employee Benefits$46,100
Total Fundraising Expense$26,096
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$102,366$36,500$14,571$153,437
Current Officers, Directors, Trustees, and Key Employees$23,050$11,525$11,525$46,100
Travel$21,433$1,078-$22,511
Office Expenses$4,275$1,193-$5,468
Fees for Services Accounting-$3,100-$3,100
Conferences and Meetings-$2,080-$2,080
Insurance-$1,833-$1,833
Advertising$948--$948
Other Expenses$249$412-$661
Information Technology$245$296-$541
All Other Expenses$41--$41
Total Functional Expenses$182,404$58,628$26,096$267,128
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

The organization does not have any committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The prepared form 990 is reviewed and approved by the members of the governing body before the return is filed with the irs.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request. The organization does not have a conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Circo Zero
EIN
82-1254716
Phone
7145958547
Address
2842 FOLSOM ST, SAN FRANCISCO, CA 94110

Signing Officer

Name
Keith Hennessy
Title
Artistic Director/treasurer
Phone
7145958547
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Leap
Formed
2017
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
19

Preparer

Firm
Wegner Cpas Llp
Address
2921 LANDMARK PL STE 300, MADISON, WI 53713-4236
Preparer
Jason Stephens CPA
Phone
6082744020
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Producing director: program service expenses 17,000. Management and general expenses 17,000. Fundraising expenses 14,571. Total expenses 48,571. Performer fees: program service expenses 35,200. Management and general expenses 0. Fundraising expenses 0. Total expenses 35,200. Photographer/videographer: program service expenses 5,980. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,980. Associate artistic director: program service expenses 11,952. Management and general expenses 19,000. Fundraising expenses 0. Total expenses 30,952. Other artist fee: program service expenses 1,600. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,600. Choreographer: program service expenses 8,749. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,749. Production personnel: program service expenses 6,723. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,723. Composer/sound: program service expenses 3,350. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,350. Designer: program service expenses 7,150. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,150. Speaker/panelist: program service expenses 4,200. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,200. Access providers: program service expenses 462. Management and general expenses 0. Fundraising expenses 0. Total expenses 462. Project consultant: program service expenses 0. Management and general expenses 500. Fundraising expenses 0. Total expenses 500.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PREPARED FORM 990 IS REVIEWED AND APPROVED BY THE MEMBERS OF THE GOVERNING BODY BEFORE THE RETURN IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRODUCING DIRECTOR: PROGRAM SERVICE EXPENSES 17,000. MANAGEMENT AND GENERAL EXPENSES 17,000. FUNDRAISING EXPENSES 14,571. TOTAL EXPENSES 48,571. PERFORMER FEES: PROGRAM SERVICE EXPENSES 35,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,200. PHOTOGRAPHER/VIDEOGRAPHER: PROGRAM SERVICE EXPENSES 5,980. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,980. ASSOCIATE ARTISTIC DIRECTOR: PROGRAM SERVICE EXPENSES 11,952. MANAGEMENT AND GENERAL EXPENSES 19,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 30,952. OTHER ARTIST FEE: PROGRAM SERVICE EXPENSES 1,600. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,600. CHOREOGRAPHER: PROGRAM SERVICE EXPENSES 8,749. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,749. PRODUCTION PERSONNEL: PROGRAM SERVICE EXPENSES 6,723. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,723. COMPOSER/SOUND: PROGRAM SERVICE EXPENSES 3,350. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,350. DESIGNER: PROGRAM SERVICE EXPENSES 7,150. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,150. SPEAKER/PANELIST: PROGRAM SERVICE EXPENSES 4,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,200. ACCESS PROVIDERS: PROGRAM SERVICE EXPENSES 462. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 462. PROJECT CONSULTANT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0210907
IRS990/TotalAssetsEOYAmt0195622
IRS990/TotalAssetsGrp/BOYAmt0210907
IRS990/TotalAssetsGrp/EOYAmt0195622
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0217655
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt026096
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt058628
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0182404
IRS990/TotalFunctionalExpensesGrp/TotalAmt0267128
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02150
IRS990/TotalLiabilitiesEOYAmt01078
IRS990/TotalLiabilitiesGrp/BOYAmt02150
IRS990/TotalLiabilitiesGrp/EOYAmt01078
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0208757
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0194544
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0182404
IRS990/TotalProgramServiceRevenueAmt035530
IRS990/TotalReportableCompFromOrgAmt046100
IRS990/TotalRevenueGrp/ExclusionAmt0230
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt035530
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0253415
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt019
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0210907
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0195622
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01078
IRS990/TravelGrp/ProgramServicesAmt021433
IRS990/TravelGrp/TotalAmt022511
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02842 FOLSOM ST
IRS990/USAddress/CityNm0SAN FRANCISCO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094110
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0CIRCOZERO.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEITH HENNESSY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ARTISTIC DIRECTOR/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07145958547
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CIRCO ZERO
ReturnHeader/Filer/BusinessNameControlTxt0CIRC
ReturnHeader/Filer/EIN0821254716
ReturnHeader/Filer/PhoneNum07145958547
ReturnHeader/Filer/USAddress/AddressLine1Txt02842 FOLSOM ST
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094110
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390974031
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEGNER CPAS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02921 LANDMARK PL STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0537134236
ReturnHeader/PreparerPersonGrp/PhoneNum06082744020
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON STEPHENS CPA
ReturnHeader/ReturnTs02025-11-11T10:39:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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