﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-15T13:47:41-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>932916229</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MIDDLETON CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1403</AddressLine1Txt>
        <CityNm>CAMDEN</CityNm>
        <StateAbbreviationCd>ME</StateAbbreviationCd>
        <ZIPCd>048431902</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>260495118</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NEW ENGLAND CENTER FOR CIRCUS ARTS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>NEWE</BusinessNameControlTxt>
      <PhoneNum>8022549780</PhoneNum>
      <USAddress>
        <AddressLine1Txt>10 TOWN CRIER DRIVE</AddressLine1Txt>
        <CityNm>BRATTLEBORO</CityNm>
        <StateAbbreviationCd>VT</StateAbbreviationCd>
        <ZIPCd>05301</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CYNTHIA PLATERO</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8022549780</PhoneNum>
      <SignatureDt>2024-11-15</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARY MIDDLETON</PreparerPersonNm>
      <PTIN>P01469550</PTIN>
      <PhoneNum>2072308676</PhoneNum>
      <PreparationDt>2024-11-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>JENNIFER D STRUBLE</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>175 ELLIOT ST APT 1</AddressLine1Txt>
        <CityNm>BRATTLEBORO</CityNm>
        <StateAbbreviationCd>VT</StateAbbreviationCd>
        <ZIPCd>05301</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1726536</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>NECENTERFORCIRCUSARTS.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2007</FormationYr>
      <LegalDomicileStateCd>VT</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PROVIDE HIGH QUALITY CIRCUS ARTS TRAINING FOR STUDENTS AND ARTISTS WHILE FACILITATING GREATER ACCESS AND PROGRAMMING TO EVERYONE.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>8</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>8</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>101</TotalEmployeeCnt>
      <TotalVolunteersCnt>25</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>197463</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>457850</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1341178</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1268577</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>121</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>109</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1538762</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1726536</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>1099968</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>1279590</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>22813</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>435573</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>479632</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1535541</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1759222</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>3221</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-32686</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>2189774</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>2145148</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1192092</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1022050</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>997682</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1123098</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>PROVIDE HIGH QUALITY CIRCUS ARTS TRAINING FOR STUDENTS AND ARTISTS WHILE FACILITATING GREATER ACCESS AND PROGRAMMING TO EVERYONE.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1135635</ExpenseAmt>
      <Desc>NEW ENGLAND CENTER FOR CIRCUS ARTS DELIVERS HIGH QUALITY CIRCUS ARTS TRAINING TO PROFESSIONALS, PRE-PROFESSIONALS, AND RECREATIONAL STUDENTS, AGES 3 AND UP. NECCA DESIGNED, BUILT AND OPERATES THE FIRST PURPOSE-BUILT TRAPEZIUM IN THE US, OFFERING YEAR-ROUND INDOOR FLYING TRAPEZE, 40 FOOT CEILINGS, AND MULTIPLE APPARATUS RIGGING POINTS. NECCA OPERATES THE LARGEST PROFESSIONAL TRAINING PROGRAM IN THE UNITED STATES, TRAINING 35 FULL-TIME STUDENTS, 2,000+ ADULTS AND CHILDREN IN FOUR SESSIONS OF RECREATIONAL PROGRAMMING ANNUALLY. NECCA PRODUCES AND STAFFS SPECIALIZED WORKSHOPS IN RIGGING AND ACT CREATION, AS WELL AS MANY TRADITIONAL CIRCUS DISCIPLINES FOR PROFESSIONALS AND ADVANCED AMATEURS, ATTRACTING ATTENDEES FROM ACROSS THE WORLD. NECCA ALSO SUPPORTS PRE-PROFESSIONAL AND PROFESSIONAL INDIVIDUALS AND CIRCUS COMPANIES WITH RESIDENCY, MEMBERS-ONLY TRAINING AND PRIVATE LESSONS. NECCA ALSO PRODUCES 30+ PERFORMANCES THROUGHOUT THE YEAR.</Desc>
      <TotalProgramServiceExpensesAmt>1135635</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc6">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>5</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>101</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>8</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>8</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>NECCA</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>NECCA</BusinessNameLine2Txt>
        </BusinessName>
        <PhoneNum>8022549780</PhoneNum>
        <USAddress>
          <AddressLine1Txt>10 TOWN CRIER DRIVE</AddressLine1Txt>
          <AddressLine2Txt>10 TOWN CRIER DRIVE</AddressLine2Txt>
          <CityNm>BRATTLEBORO</CityNm>
          <StateAbbreviationCd>VT</StateAbbreviationCd>
          <ZIPCd>05301</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>JENNIFER D STRUBLE</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHoursPerWeekRt>50.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>80802</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LISSA HARRIS</PersonNm>
        <TitleTxt>DIR OF STRAT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>27941</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CAROLE KOSOVER LEFT 1223</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SANDRA HAYNES LEFT 923</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SOPHIA CHEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SCOTT KALTENBAUGH</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANGELINA LU</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MAGGIE LUTHER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CARMEN PARCELLI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CYNTHIA PLATERO</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VALENTINE TALLAND</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JIM VERZINO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELIZABETH WOHL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>108743</TotalReportableCompFromOrgAmt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>457850</AllOtherContributionsAmt>
      <TotalContributionsAmt>457850</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>TEACHING SERVICES</Desc>
        <TotalRevenueColumnAmt>1220182</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1220182</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>NON-TEACHING PERFORMANCE</Desc>
        <TotalRevenueColumnAmt>41088</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>41088</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>NON-TEACHING REVENUE</Desc>
        <TotalRevenueColumnAmt>7307</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>7307</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1268577</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>109</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>109</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1726536</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1268686</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>108743</TotalAmt>
        <ManagementAndGeneralAmt>108743</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>1056629</TotalAmt>
        <ProgramServicesAmt>783502</ProgramServicesAmt>
        <ManagementAndGeneralAmt>273127</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>3633</TotalAmt>
        <ProgramServicesAmt>3633</ProgramServicesAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>110585</TotalAmt>
        <ProgramServicesAmt>10319</ProgramServicesAmt>
        <ManagementAndGeneralAmt>100266</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4850</TotalAmt>
        <ManagementAndGeneralAmt>4850</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <InformationTechnologyGrp>
        <TotalAmt>37635</TotalAmt>
        <ProgramServicesAmt>10905</ProgramServicesAmt>
        <ManagementAndGeneralAmt>26730</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>112153</TotalAmt>
        <ProgramServicesAmt>112153</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>12295</TotalAmt>
        <ManagementAndGeneralAmt>12295</ManagementAndGeneralAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>51619</TotalAmt>
        <ProgramServicesAmt>51619</ProgramServicesAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>55797</TotalAmt>
        <ProgramServicesAmt>55797</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>38688</TotalAmt>
        <ManagementAndGeneralAmt>38688</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>ALL OTHER EXPENSES</Desc>
        <TotalAmt>73326</TotalAmt>
        <ProgramServicesAmt>44456</ProgramServicesAmt>
        <ManagementAndGeneralAmt>28870</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>38038</TotalAmt>
        <ProgramServicesAmt>30833</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7205</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>FUNDRAISING EXPENSE</Desc>
        <TotalAmt>22813</TotalAmt>
        <FundraisingAmt>22813</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TEACHING EXPENSE</Desc>
        <TotalAmt>21358</TotalAmt>
        <ProgramServicesAmt>21358</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>11060</TotalAmt>
        <ProgramServicesAmt>11060</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1759222</TotalAmt>
        <ProgramServicesAmt>1135635</ProgramServicesAmt>
        <ManagementAndGeneralAmt>600774</ManagementAndGeneralAmt>
        <FundraisingAmt>22813</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>155170</BOYAmt>
        <EOYAmt>169495</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>28297</BOYAmt>
        <EOYAmt>17631</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>86985</BOYAmt>
        <EOYAmt>128164</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>2316231</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>490018</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1914351</BOYAmt>
        <EOYAmt>1826213</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <IntangibleAssetsGrp>
        <BOYAmt>4971</BOYAmt>
        <EOYAmt>3645</EOYAmt>
      </IntangibleAssetsGrp>
      <TotalAssetsGrp>
        <BOYAmt>2189774</BOYAmt>
        <EOYAmt>2145148</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>29788</BOYAmt>
        <EOYAmt>77863</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>173183</BOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>989121</BOYAmt>
        <EOYAmt>944187</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1192092</BOYAmt>
        <EOYAmt>1022050</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>997682</BOYAmt>
        <EOYAmt>1123098</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>997682</BOYAmt>
        <EOYAmt>1123098</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2189774</BOYAmt>
        <EOYAmt>2145148</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-32686</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>158102</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc6">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>112745</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>488443</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>362066</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>197463</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>457850</CurrentTaxYearAmt>
        <TotalAmt>1618567</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>112745</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>488443</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>362066</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>197463</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>457850</CurrentTaxYearAmt>
        <TotalAmt>1618567</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>1618567</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>491</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>428</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>167</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>121</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>109</CurrentTaxYearAmt>
        <TotalAmt>1316</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>1619883</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>1268686</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99920</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99870</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>232985</OtherCostOrOtherBasisAmt>
        <BookValueAmt>232985</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>1918049</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>324821</DepreciationAmt>
        <BookValueAmt>1593228</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>165197</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>165197</DepreciationAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>1826213</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Amt>944187</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>944187</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>NEW ENGLAND CENTER FOR CIRCUS ARTS DELIVERS HIGH QUALITY CIRCUS ARTS TRAINING TO PROFESSIONALS, PRE-PROFESSIONALS, AND RECREATIONAL STUDENTS, AGES 3 AND UP. NECCA DESIGNED, BUILT AND OPERATES THE FIRST PURPOSE-BUILT TRAPEZIUM IN THE US, OFFERING YEAR-ROUND INDOOR FLYING TRAPEZE, 40 FOOT CEILINGS, AND MULTIPLE APPARATUS RIGGING POINTS. NECCA OPERATES THE LARGEST PROFESSIONAL TRAINING PROGRAM IN THE UNITED STATES, TRAINING 35 FULL-TIME STUDENTS, 2,000+ ADULTS AND CHILDREN IN FOUR SESSIONS OF RECREATIONAL PROGRAMMING ANNUALLY. NECCA PRODUCES AND STAFFS SPECIALIZED WORKSHOPS IN RIGGING AND ACT CREATION, AS WELL AS MANY TRADITIONAL CIRCUS DISCIPLINES FOR PROFESSIONALS AND ADVANCED AMATEURS, ATTRACTING ATTENDEES FROM ACROSS THE WORLD. NECCA ALSO SUPPORTS PRE-PROFESSIONAL AND PROFESSIONAL INDIVIDUALS AND CIRCUS COMPANIES WITH RESIDENCY, MEMBERS-ONLY TRAINING AND PRIVATE LESSONS. NECCA ALSO PRODUCES 30+ PERFORMANCES THROUGHOUT THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS OF THE BOARD WILL BE GIVEN A COPY OF THE FORM 990 TO REVIEW BEFORE FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>DIRECTORS REVIEW THE CONFLICT OF INTEREST POLICY ANNUALLY AT NECCA'S ANNUAL MEETING AND SIGN A DISCLOSURE STATEMENT WHICH IS PROVIDED TO THE PRESIDENT OF THE BOARD. AS NEW POTENTIAL CONFLICTS ARISE, THEY ARE DISCLOSED AND DISCUSSED WITH THE PRESIDENT AND WHERE RECUSAL IS NECESSARY, THEY ARE PRESENTED TO THE WHOLE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>PY BALANCE ADJUSTMENTS 158,102</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>