Civic Intelligence

Circo Zero

990 • Fiscal year 2023 • EIN 82-1254716

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 13, 2024

2842 Folsom StSan Francisco, CA 94110

(714) 595-8547

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$210,907

Down $116,055 (-35%) from 2022

Net Assets

Down

$208,757

Down $111,905 (-35%) from 2022

Liabilities

Down

$2,150

Down $4,150 (-66%) from 2022

Revenue And Expenses

Revenue

Down

$243,957

Down $144,303 (-37%) from 2022

Expenses

Up

$355,862

Up $195,567 (+122%) from 2022

Net Income

Down

-$111,905

Down $339,870 (-149%) from 2022

Historical Trend

Balance Sheet Trend

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

$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

2023

Assets$210,907
Liabilities$2,150
Net Assets$208,757

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$243,957
Expenses$355,862
Net Income-$111,905
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$244,057
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$240,572$143,387▼ $97,185
Pledges and Grants Receivable$36,380$36,502▲ $122
Cash and Non-Interest-Bearing Accounts$48,745$28,278▼ $20,467
Accounts Receivable$1,265$2,740▲ $1,475
Total Assets$326,962$210,907▼ $116,055
Liabilities
Deferred Revenue$6,300$0▼ $6,300
Accounts Payable and Accrued Expenses$0$2,150▲ $2,150
Total Liabilities$6,300$2,150▼ $4,150
Net Assets / Fund Balance
Net Assets With Donor Restrictions$225,869$106,434▼ $119,435
Net Assets Without Donor Restrictions$94,793$102,323▲ $7,530
Total Net Assets Fund Balance$320,662$208,757▼ $111,905
Total Liabilities and Net Assets / Fund Balance$326,962$210,907▼ $116,055
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Keith HennessyArtistic Director/treasurerPT$63,750$63,750

Board Members and Trustees

NameTitle
Emily LeapPresident
Ryanaustin DennisBoard Member
Michael WhitsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$181,377
Program Service Revenue
$62,289
Investment Income
$127
Other Revenue
$164
All Other Contributions
$61,875
Change in Net Assets
$-111,905
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$287,112
Salaries, Compensation, and Employee Benefits$63,750
Total Fundraising Expense$30,950
Grants and Similar Amounts Paid$5,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$165,405$44,314$15,012$224,731
Current Officers, Directors, Trustees, and Key Employees$31,874$15,938$15,938$63,750
Travel$22,977$1,671-$24,648
Office Expenses$8,230$429-$8,659
Grants to Domestic Individuals$5,000--$5,000
Fees for Services Accounting-$2,450-$2,450
Conferences and Meetings$1,350--$1,350
Insurance-$818-$818
Information Technology$164$272-$436
Other Expenses$22,645$400-$400
Advertising$394--$394
Total Functional Expenses$258,039$66,873$30,950$355,862
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
2024-11-13
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
17

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 17,514. Management and general expenses 17,514. Fundraising expenses 15,012. Total expenses 50,040. Performer fees: program service expenses 76,798. Management and general expenses 0. Fundraising expenses 0. Total expenses 76,798. Photographer/videographer: program service expenses 8,331. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,331. Associate artistic director: program service expenses 2,000. Management and general expenses 22,000. Fundraising expenses 0. Total expenses 24,000. Other artist fee: program service expenses 16,764. Management and general expenses 0. Fundraising expenses 0. Total expenses 16,764. Choreographer: program service expenses 18,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,750. Production personnel: program service expenses 10,582. Management and general expenses 3,000. Fundraising expenses 0. Total expenses 13,582. Composer/sound: program service expenses 6,041. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,041. Designer: program service expenses 7,625. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,625. Teaching fees: program service expenses 1,000. Management and general expenses 1,500. Fundraising expenses 0. Total expenses 2,500. Other administrative fees: program service expenses 0. Management and general expenses 300. Fundraising expenses 0. Total expenses 300.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
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 17,514. MANAGEMENT AND GENERAL EXPENSES 17,514. FUNDRAISING EXPENSES 15,012. TOTAL EXPENSES 50,040. PERFORMER FEES: PROGRAM SERVICE EXPENSES 76,798. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 76,798. PHOTOGRAPHER/VIDEOGRAPHER: PROGRAM SERVICE EXPENSES 8,331. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,331. ASSOCIATE ARTISTIC DIRECTOR: PROGRAM SERVICE EXPENSES 2,000. MANAGEMENT AND GENERAL EXPENSES 22,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 24,000. OTHER ARTIST FEE: PROGRAM SERVICE EXPENSES 16,764. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 16,764. CHOREOGRAPHER: PROGRAM SERVICE EXPENSES 18,750. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,750. PRODUCTION PERSONNEL: PROGRAM SERVICE EXPENSES 10,582. MANAGEMENT AND GENERAL EXPENSES 3,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,582. COMPOSER/SOUND: PROGRAM SERVICE EXPENSES 6,041. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,041. DESIGNER: PROGRAM SERVICE EXPENSES 7,625. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,625. TEACHING FEES: PROGRAM SERVICE EXPENSES 1,000. MANAGEMENT AND GENERAL EXPENSES 1,500. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,500. OTHER ADMINISTRATIVE FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 300. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 300.
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/TotalAssetsBOYAmt0326962
IRS990/TotalAssetsEOYAmt0210907
IRS990/TotalAssetsGrp/BOYAmt0326962
IRS990/TotalAssetsGrp/EOYAmt0210907
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0181377
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt030950
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066873
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0258039
IRS990/TotalFunctionalExpensesGrp/TotalAmt0355862
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06300
IRS990/TotalLiabilitiesEOYAmt02150
IRS990/TotalLiabilitiesGrp/BOYAmt06300
IRS990/TotalLiabilitiesGrp/EOYAmt02150
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0320662
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0208757
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0258039
IRS990/TotalProgramServiceRevenueAmt062289
IRS990/TotalReportableCompFromOrgAmt063750
IRS990/TotalRevenueGrp/ExclusionAmt0291
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt062289
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0243957
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt017
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0326962
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0210907
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01671
IRS990/TravelGrp/ProgramServicesAmt022977
IRS990/TravelGrp/TotalAmt024648
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KEITH HENNESSY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ARTISTIC DIRECTOR/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07145958547
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-13
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/PreparationDt02024-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON STEPHENS CPA
ReturnHeader/ReturnTs02024-11-14T11:26:44-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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