2024-11-15T12:33:18-06:00 2023-12-31 030210880 AM PEISCH & COMPANY LLP 24 AIRPORT ROAD SUITE 402 WEST LEBANON NH 037841663 990 2023-01-01 237352665 THE CIRCUS BARN INC CIRC 8025337443 1 CIRCUS ROAD GREENSBORO VT 05841 RACHEL SCHIFFER EXECUTIVE & ARTISTIC DIRECTOR 8025337443 2024-11-15 1 1 MANDY C GILES CPA P01204048 6033060100 2024-11-15 2023 2024-10-15 13:58:12Z CIRCUS SMIRKUS RACHEL SCHIFFER 1 CIRCUS ROAD GREENSBORO VT 05841 3120014 0 X WWW.SMIRKUS.ORG X 1974 VT 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. 11 11 116 1310 0 0 596836 436280 1621115 2052392 7087 3925 115964 190485 2341002 2683082 80555 93880 0 0 1173970 1334762 0 0 69747 1339136 1538047 2593661 2966689 -252659 -283607 5125961 4732709 1964437 1824271 3161524 2908438 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. 0 0 757848 45380 1101415 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. 1394474 48500 1071873 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. 12256 69589 CIRCUS SMIRKUS SUBCONTRACTS WITH CIRCUS ARTS EDUCATORS TO CONDUCT ONE AND TWO WEEK LONG ARTIST-IN-RESIDENCY PROGRAMS IN SCHOOLS THROUGHOUT NEW ENGLAND. 2164578 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 116 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X JUNE MUMLEY 8025337443 1 CIRCUS ROAD GREENSBORO VT 05841 KATE HAYES PRESIDENT 2.00 X X 0 0 0 JUSTIN LEBLANC VICE PRESIDENT 2.00 X X 0 0 0 BRIAN MIRON TREASURER 2.00 X X 0 0 0 LAURA BREWER SECRETARY 2.00 X X 0 0 0 CLAIRE GRIMBLE DIRECTOR 2.00 X 0 0 0 TRISTAN AVELINA CUNNINGHAM DIRECTOR 2.00 X 0 0 0 DEBRA ELLIS DIRECTOR 2.00 X 0 0 0 JILL DANDREA FISCHMANN DIRECTOR 2.00 X 0 0 0 MIRIAM ROSENBLUM DIRECTOR 2.00 X 0 0 0 DAN SEIDEMAN DIRECTOR 2.00 X 0 0 0 MARVIN WANG DIRECTOR 2.00 X 0 0 0 RACHEL SCHIFFER EXECUTIVE & ARTISTIC DIRECTOR 40.00 X 75021 0 0 75021 0 0 0 0 0 0 0 436280 7108 436280 TUITION AND FEES 711190 1065703 1065703 TICKETS/PERFORMANCES 711110 917100 917100 RESIDENCIES 711110 69589 69589 2052392 4503 4503 341736 342314 -578 -578 -578 249391 94618 154773 154773 MISCELLANEOUS INCOME 711110 35712 35712 35712 2683082 2242877 0 3925 93880 93880 75021 18756 37510 18755 992635 789902 202733 160485 15696 144789 106621 71952 33537 1132 226884 122562 100775 3547 63621 7528 55233 860 88406 20087 47251 21068 39683 1320 16410 21953 36459 36459 41840 38674 2446 720 64908 39549 25359 190022 179517 10505 88128 38297 49831 VEHICLES & EQUIPMENT CO 457660 456438 1222 0 PARTICIPANT EXPENSE 142642 142642 0 0 PRODUCTION SUPPLIES 65516 60879 4386 251 SERVICE CHARGES 32278 30440 377 1461 2966689 2164578 732364 69747 438458 186664 51680 23369 737 1309 17043 41432 47503 6640422 2521882 4273792 4118540 296748 361395 5125961 4732709 27038 33212 51888 106547 60000 40833 1825511 1643679 1964437 1824271 X 2776132 2523046 385392 385392 3161524 2908438 5125961 4732709 -283607 30521 0 X X 0 1 X 1 0 X 562952 1180448 749488 596836 436280 3526004 2164224 429222 1024423 1692714 2207903 7518486 2727176 1609670 1773911 2289550 2644183 11044490 60000 31712 26355 118067 185984 147262 333246 185984 207262 31712 26355 451313 10593177 9685 14774 21933 7095 7894 61381 9685 14774 21933 7095 7894 61381 21220 12237 44365 0 77822 35712 35712 2758081 1624444 1808081 2341010 2687789 11219405 0.94420 0.93720 0.00550 0.00480 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 306258 30053 26489 129703 233097 359141 124934 -177817 306258 176712 92185 90244 359141 90859 75835 10018 176712 77604 3675 9580 90859 0.00000 0.00000 1.00000 1 0 339798 339798 5070240 2521882 2548358 1150898 1150898 79486 79486 4118540 2714341 30521 738 31259 2683082 0 2683082 2967427 94618 94618 2872809 93880 93880 2966689 PART V, LINE 4: ENDOWMENT FUND EARNINGS ARE TO BE USED TO FUND SCHOLARSHIPS FOR TOUR TROUPERS AND CAMPERS. PART XI, LINE 2D - OTHER ADJUSTMENTS: PRODUCT AND FOOD COST 94,618. GRANTS TO OTHERS (NETTED VS. REVENUES FOR FINANCIAL STATEMENT PURPOSES) -93,880. PART XII, LINE 2D - OTHER ADJUSTMENTS: PRODUCT AND FOOD COST 94,618. PART XII, LINE 4B - OTHER ADJUSTMENTS: GRANTS TO OTHERS (NETTED VS. REVENUES FOR FINANCIAL STATEMENT PURPOSES) 93,880. 1 CAMP AND TOUR SCHOLARSHIPS 68 93880 SCHOLARSHIPS AWARDED PART I, LINE 2: CIRCUS SMIRKUS HAS LONG BEEN COMMITTED TO MAKING CIRCUS PROGRAMS AVAILABLE FOR AS MANY CHILDREN AS POSSIBLE, REGARDLESS OF ABILITY TO PAY. A LIMITED NUMBER OF PARTIAL SCHOLARSHIPS ARE AVAILABLE TO FAMILIES WITH LOW INCOME OR OTHER FINANCIAL CIRCUMSTANCES. SCHOLARSHIP APPLICANTS ARE REVIEWED BY AN OVERSIGHT COMMITTEE, AND FAMILIES ARE WELCOME TO APPLY FOR A SCHOLARSHIP WITHOUT REGISTERING A CAMPER. DAN SEIDEMAN BOARD MEMBER ZERO INTEREST ANGEL LOAN PROGRAM X 10000 6667 0 1 1 MARVIN WANG BOARD MEMBER ZERO INTEREST ANGEL LOAN PROGRAM X 10000 7500 0 1 1 BEN WINSHIP FORMER BOARD MEMBER ZERO INTEREST ANGEL LOAN PROGRAM X 20000 13333 0 1 1 JANE FISHER FORMER PRESIDENT ZERO INTEREST ANGEL LOAN PROGRAM X 20000 13333 0 1 1 40833 SCHEDULE L, PART II DUE TO FINANCIAL AND CASH CONSTRAINTS BROUGHT ON BY THE PANDEMIC, THE ORGANIZATION ENTERED INTO BORROWING ARRANGEMENTS WITH CERTAIN CURRENT AND FORMER BOARD MEMBERS TO PROVIDE THE ORGANIZATION WITH LIQUIDITY TO MEET ITS EXPENDITURE NEEDS. THE LOANS BEAR INTEREST AT 0% AND ARE DUE TO BE PAID BACK TO THE INDIVIDUALS LISTED IN SCHEDULE L, PART II IN CONSECUTIVE YEARLY INSTALLMENTS THROUGH 2025. FORM 990, PART VI, SECTION B, LINE 11B THE FORM IS PREPARED BY AN OUTSIDE INDEPENDENT ACCOUNTANT. A DRAFT OF THE FORM 990 IS REVIEWED BY MANAGEMENT AND THE BOARD FINANCE COMITTEE PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY. ANY POTENTIAL CONFLICTS ARE DISCUSSED AND THE CONFLICTING BOARD MEMBER DOES NOT PARTICIPATE IN THE DISCUSSION OR VOTE. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE & ARTISTIC DIRECTOR'S SALARY WAS DETERMINED BY THE FULL BOARD, TAKING INTO ACCOUNT THE COMPENSATION IN PREVIOUS YEARS, COMPARATIVE EXECUTIVE SALARY DATA, AND THE OVERALL BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND, FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE HAVE BEEN NO CHANGES TO THE OVERSIGHT PROCESS OR THE SELECTION PROCESS DURING THE YEAR.