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Nonprofiteer
← THE CIRCUS BARN INCORPORATED

Form 990 for tax year 2022

Filed by THE CIRCUS BARN INCORPORATED.

This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.

What the amendment changed

Compared with the latest return for 2022 , filed 28 November 2023. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Those are the same on the two returns, so the amendment changed something else.

Totals

Total revenue
$2,341,002
Total expenses
$2,593,661
Contributions and grants received
$596,836
Grants paid
$80,555
Program service revenue
$1,621,115
Investment income
$7,087
Other revenue
$115,964
Total assets, end of year
$5,125,961
Total liabilities, end of year
$1,964,437
Net assets or fund balances, end of year
$3,161,524
Program services expenses (Part IX)
$2,181,549
Management and general expenses
$367,890
Fundraising expenses
$44,222
Program service expenses (Part III)
$2,181,549

Program services were 84.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $12,918

  • 1f · All other contributions, gifts and grants

    $583,918

  • 1g · Noncash contributions included above

    $9,676

  • 2a · Program service revenue: Tuition and fees

    total $967,485 · related or exempt $967,485

  • 2b · Program service revenue: Tickets/performances

    total $627,793 · related or exempt $627,793

  • 2c · Program service revenue: Residencies

    total $25,837 · related or exempt $25,837

  • 3 · Investment income

    total $7,095 · excluded $7,095

  • 7b · Less cost or other basis and sales expenses

    other assets $8

  • 7c · Gain or loss

    other assets -$8

  • 7d · Net gain or loss

    total -$8 · excluded -$8

  • 8a · Fundraising events: gross income

    $51,770

  • 8a · Fundraising events: contributions included on line 1c

    $12,918

  • 8b · Fundraising events: direct expenses

    $7,405

  • 8c · Net income from fundraising events

    total $44,365 · excluded $44,365

  • 10a · Gross sales of inventory

    $165,733

  • 10b · Cost of goods sold

    $94,134

  • 10c · Net income from sales of inventory

    total $71,599 · related or exempt $71,599

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $80,555 · program services $80,555

  • 5 · Compensation of officers, directors and key employees

    total $76,499 · program services $57,272 · management and general $16,844 · fundraising $2,383

  • 7 · Other salaries and wages

    total $955,523 · program services $715,361 · management and general $210,395 · fundraising $29,767

  • 8 · Pension plan contributions

    total $165 · program services $94 · management and general $69 · fundraising $2

  • 9 · Other employee benefits

    total $64,485 · program services $36,729 · management and general $26,784 · fundraising $972

  • 10 · Payroll taxes

    total $77,298 · program services $44,027 · management and general $32,105 · fundraising $1,166

  • 11f · Fees: investment management

    total $3,368 · management and general $3,368

  • 11g · Fees: other

    total $119,956 · program services $114,363 · management and general $1,479 · fundraising $4,114

  • 12 · Advertising and promotion

    total $56,953 · program services $55,403 · fundraising $1,550

  • 13 · Office expenses

    total $161,548 · program services $148,745 · management and general $8,535 · fundraising $4,268

  • 16 · Occupancy

    total $65,193 · program services $53,406 · management and general $11,787

  • 17 · Travel

    total $24,696 · program services $23,645 · management and general $1,051

  • 20 · Interest

    total $75,373 · program services $75,160 · management and general $213

  • 22 · Depreciation, depletion and amortization

    total $191,509 · program services $179,518 · management and general $11,991

  • 23 · Insurance

    total $80,516 · program services $71,196 · management and general $9,320

  • 24a · Other expenses: Vehicles

    total $240,239 · program services $206,290 · management and general $33,949

  • 24b · Other expenses: Production equipment

    total $206,326 · program services $206,326

  • 24c · Other expenses: Dining and lodging

    total $113,459 · program services $113,459

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $631,924 · end of year $438,458

  • 2 · Savings and temporary cash investments

    beginning of year $68,325 · end of year $51,680

  • 4 · Accounts receivable

    beginning of year $63,466 · end of year $737

  • 8 · Inventories for sale or use

    beginning of year $25,410 · end of year $17,043

  • 9 · Prepaid expenses and deferred charges

    beginning of year $30,943 · end of year $47,503

  • 10a · Land, buildings and equipment: cost or other basis

    $6,605,652

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,331,860

  • 10c · Land, buildings and equipment, net

    beginning of year $4,324,685 · end of year $4,273,792

  • 11 · Investments: publicly traded securities

    beginning of year $323,469 · end of year $296,748

  • 17 · Accounts payable and accrued expenses

    beginning of year $28,374 · end of year $27,038

  • 19 · Deferred revenue

    beginning of year $18,748 · end of year $51,888

  • 22 · Loans and payables to officers and key people

    beginning of year $60,000 · end of year $60,000

  • 23 · Secured mortgages and notes payable

    beginning of year $1,890,384 · end of year $1,825,511

  • 27 · Net assets without donor restrictions

    beginning of year $3,048,983 · end of year $2,776,132

  • 28 · Net assets with donor restrictions

    beginning of year $421,733 · end of year $385,392

Mission and programs · 2022

Mission

To promote the skills, culture and traditions of the traveling circus, and to inspire youth to engage in life-changing adventures in the circus arts.

  • Circus 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.

    Expenses $1,501,541 · Grants $80,555 · Revenue $967,485

  • For 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.

    Expenses $660,648 · Revenue $699,392

  • Circus Smirkus subcontracts with circus arts educators to conduct one and two week long artist-in-residency programs in schools throughout New England.

    Expenses $19,360 · Revenue $25,837

As filed on the 2022 return.

Listed in Part VII

  • Tristan Cunningham

    Director

    Total calculated
    $1,300
    From this org
    $1,300
    From related orgs
    $0
    Other
    $0
    Hours/week
    2

  • Jill Fischmann

    Director

    Total calculated
    $0
    Hours/week
    2

  • Claire Grimble

    Director

    Total calculated
    $0
    Hours/week
    2

  • Bob Grove

    Director (End 3/22)

    Total calculated
    $0
    Hours/week
    0

  • Justin LeBlanc

    Director

    Total calculated
    $0
    Hours/week
    2

  • Miriam Rosenblum

    Director

    Total calculated
    $0
    Hours/week
    2

  • Dan Seideman

    Director

    Total calculated
    $0
    Hours/week
    2

  • Marvin Wang

    Director

    Total calculated
    $0
    Hours/week
    2

  • Michele Levy

    President

    Total calculated
    $0
    Hours/week
    2

  • Kate Hayes

    Vice President

    Total calculated
    $0
    Hours/week
    2

  • Bruce Novich

    Treasurer (End 3/22)

    Total calculated
    $0
    Hours/week
    2

  • Brian Miron

    Treasurer (Start 3/22)

    Total calculated
    $0
    Hours/week
    2

  • Laura Brewer

    Secretary

    Total calculated
    $0
    Hours/week
    2

  • Steve MacQueen

    Executive Director (Start 4/22)

    Total calculated
    $75,199
    From this org
    $65,148
    From related orgs
    $0
    Other
    $10,051
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
15 November 2023
IRS schema version
2022v5.0
Source object
202303199349309640

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