THE CIRCUS BARN INCORPORATED: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: THE CIRCUS BARN INCORPORATED (EIN 23-7352665)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-05-14
IRS object ID: 201311349349303371
Schema version: 2012v2.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2013-05-14T10:36:57-07:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Fothergill Segale & Valley CPAs	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	143 Barre Street	AddressLine1
City	Montpelier	City
State	VT	State
ZIP Code	05602	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	237352665	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	THE CIRCUS BARN INC	BusinessNameLine1
Business Name Line2	DBA CIRCUS SMIRKUS	BusinessNameLine2

Field	Value	IRS element (for citing)
Name Control	CIRC	NameControl
Phone	8025337443	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 CIRCUS ROAD	AddressLine1
City	GREENSBORO	City
State	VT	State
ZIP Code	05841	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	Edward Leclair	Name
Title	Executive Director	Title
Date Signed	2013-05-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	E Lela McCaffrey CPA	Name
PTIN	P00476486	PTIN
Phone	8022236261	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	3251649	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	false	AllAffiliatesIncluded
Organization501c3	X	Organization501c3
Web Site	WWW.SMIRKUS.ORG	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1974	YearFormation
State Legal Domicile	VT	StateLegalDomicile
Activity Or Mission Description	THE MISSION OF CIRCUS SMIRKUS IS TO PROMOTE THE SKILLS, CULTURE AND TRADITIONS OF THE TRAVELING CIRCUS AND TO INSPIRE YOUTH TO ENGAGE IN LIFE ENHANCING ADVENTURES IN THE CIRCUS ARTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	9	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	9	NbrIndependentVotingMembers
Total Nbr Employees	102	TotalNbrEmployees
Total Nbr Volunteers	1310	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	426356	ContributionsGrantsPriorYear
Contributions Grants Current Year	1454113	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	1488854	ProgramServiceRevenuePriorYear
Program Service Revenue CY	1559816	ProgramServiceRevenueCY
Investment Income Prior Year	-4171	InvestmentIncomePriorYear
Investment Income Current Year	409	InvestmentIncomeCurrentYear
Other Revenue Prior Year	128267	OtherRevenuePriorYear
Other Revenue Current Year	140090	OtherRevenueCurrentYear
Total Revenue Prior Year	2039306	TotalRevenuePriorYear
Total Revenue Current Year	3154428	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	977407	SalariesEtcPriorYear
Salaries Etc Current Year	1021872	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	167992	TotalFundrsngExpCurrentYear
Other Expense Prior Year	943359	OtherExpensePriorYear
Other Expenses Current Year	1066885	OtherExpensesCurrentYear
Total Expenses Prior Year	1920766	TotalExpensesPriorYear
Total Expenses Current Year	2088757	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	118540	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	1065671	RevenuesLessExpensesCY
Total Assets BOY	1293602	TotalAssetsBOY
Total Assets EOY	2389427	TotalAssetsEOY
Total Liabilities BOY	703220	TotalLiabilitiesBOY
Total Liabilities EOY	743684	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	590382	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1645743	NetAssetsOrFundBalancesEOY
Mission Description	THE MISSION OF CIRCUS SMIRKUS IS TO PROMOTE THE SKILLS, CULTURE AND TRADITIONS OF THE TRAVELING CIRCUS AND TO INSPIRE YOUTH TO ENGAGE IN LIFE ENHANCING ADVENTURES IN THE CIRCUS ARTS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1048300	Expense
Revenue	924698	Revenue
Description	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. DURING 2012, THERE WERE 69 SHOWS PERFORMED.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	482276	Expense
Revenue	544874	Revenue
Description	Circus Smirkus conducts a variety of summer circus arts camps, from two days to two weeks, from beginner to advanced, in facilities rented from a private SCHOOL near its Greensboro, Vermont home. DURING 2012, THERE WERE 445 CAMPERS ATTENDING.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	82934	Expense
Revenue	90244	Revenue
Description	Circus Smirkus subcontracts with circus arts educators to conduct one and two week long artist-in-residency programs in schools throughout New England. DURING 2011, THERE WERE 38 RESIDENCIES WITH OVER 4,500 CHILDREN ATTENDING.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	1613510	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Invest Tax Exempt Bonds	false	InvestTaxExemptBonds
Escrow Account	false	EscrowAccount
On Behalf Of Issuer	false	OnBehalfOfIssuer
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	false	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	22	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	102	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Form990-T Filed	false	Form990-TFiled
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Number Of8282 Filed	0	NumberOf8282Filed
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	true	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Filed Lieu1041	false	FiledLieu1041
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	9	NbrVotingGoverningBodyMembers
Number Independent Voting Members	9	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Other Website	X	OtherWebsite
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	ED LECLAIR	NamePerson
Telephone Number	8025337443	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	1 CIRCUS ROAD	AddressLine1
City	GREENSBORO	City
State	VT	State
ZIP Code	05841	ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
PAM REYNOLDS
Secretary	2.00	0.00	X	X	0	0	0
MATT WOHL
Director	2.00	0.00	X		0	0	0
NEIL SAUNDERS
Director	2.00	0.00	X		0	0	0
BEN WINSHIP
Director	2.00	0.00	X		0	0	0
JANE FISHER
Vice President	2.00	0.00	X	X	0	0	0
DICK PLOTZ
Director	2.00	0.00	X		0	0	0
MIRIAM ROSENBLUM
President	2.00	0.00	X	X	0	0	0
MICHELE LEVY
Director	2.00	0.00	X		0	0	0
ALFRED NANNI
Treasurer	2.00	0.00	X	X	0	0	0
ED LECLAIR
Executive Direc	40.00	0.00		X	60621	0	32300

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	60621	TotalReportableCompFromOrg
Total Other Compensation	32300	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
All Other Contributions	1454113	AllOtherContributions
Noncash Contributions	32020	NoncashContributions
Total Contributions	1454113	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
TUITION	711190	693293	693293
TICKET SALES	711190	469477	469477
RESIDENCIES	711190	90244	90244
PRESENTER FEES	711190	299302	299302
PERFORMING SERVICES	711190	7500	7500

Field	Value	IRS element (for citing)
Total Program Service Revenue	1559816	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	409	TotalRevenueColumn
Exclusion	$409	ExclusionAmount

Income From Invest Bond Proceeds IncomeFromInvestBondProceeds

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Fundraising Events NetIncomeFromFundraisingEvents

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Net Income From Gaming NetIncomeFromGaming

Field	Value	IRS element (for citing)
Total Revenue Column	0	TotalRevenueColumn

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	234735	GrossSalesOfInventory
Cost Of Goods Sold	97221	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	137514	TotalRevenueColumn
Exclusion	$137,514	ExclusionAmount

Other Revenue Misc OtherRevenueMisc

Field	Value	IRS element (for citing)
Description	MISCELLANEOUS	Description
Business Code	900099	BusinessCode
Total Revenue Column	2576	TotalRevenueColumn
Related Or Exempt Function Income	2576	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Other Revenue	2576	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	3154428	TotalRevenueColumn
Related Or Exempt Function Income	1562392	RelatedOrExemptFunctionIncome
Exclusion	$137,923	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	72400	Total
Program Services	36200	ProgramServices
Management And General	7240	ManagementAndGeneral
Fundraising	28960	Fundraising

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	749301	Total
Program Services	587477	ProgramServices
Management And General	114821	ManagementAndGeneral
Fundraising	47003	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	5599	Total
Program Services	2436	ProgramServices
Management And General	1530	ManagementAndGeneral
Fundraising	1633	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	117653	Total
Program Services	78029	ProgramServices
Management And General	24688	ManagementAndGeneral
Fundraising	14936	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	76919	Total
Program Services	59972	ProgramServices
Management And General	11598	ManagementAndGeneral
Fundraising	5349	Fundraising

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	11130	Total
Management And General	11130	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	172038	Total
Program Services	125432	ProgramServices
Management And General	28298	ManagementAndGeneral
Fundraising	18308	Fundraising

Advertising Advertising

Field	Value	IRS element (for citing)
Total	49705	Total
Program Services	18808	ProgramServices
Management And General	1828	ManagementAndGeneral
Fundraising	29069	Fundraising

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	38641	Total
Program Services	10607	ProgramServices
Management And General	18861	ManagementAndGeneral
Fundraising	9173	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	48397	Total
Program Services	22998	ProgramServices
Management And General	19493	ManagementAndGeneral
Fundraising	5906	Fundraising

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	28762	Total
Program Services	6295	ProgramServices
Management And General	21929	ManagementAndGeneral
Fundraising	538	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	42569	Total
Program Services	25119	ProgramServices
Management And General	11129	ManagementAndGeneral
Fundraising	6321	Fundraising

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	0	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	5865	Total
Management And General	5865	ManagementAndGeneral

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	70712	Total
Program Services	56110	ProgramServices
Management And General	14602	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	63314	Total
Program Services	63314	ProgramServices

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	FundraisingFundraising	Management And GeneralManagementAndGeneral
PRODUCTION SUPPLIES	49645	49331	314
SERVICE CHARGES	57583	56224	113	1246
PARTICIPANTS FOOD AND LODGING	194173	188865		5308
VEHICLE AND EQUIPMENT	228396	221085	369	6942

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	5955	Total
Program Services	5208	ProgramServices
Management And General	747	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2088757	Total
Program Services	1613510	ProgramServices
Management And General	307255	ManagementAndGeneral
Fundraising	167992	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	144042	BOY
EOY	343943	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	8052	BOY
EOY	438462	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
EOY	258670	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	447772	BOY
EOY	463066	EOY

Receivables From Officers Etc ReceivablesFromOfficersEtc

Field	Value	IRS element (for citing)
EOY	0	EOY

Receivables From Disqual Persons ReceivablesFromDisqualPersons

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Notes Loans Receivable Net OtherNotesLoansReceivableNet

Field	Value	IRS element (for citing)
EOY	0	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	30682	BOY
EOY	77796	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	685	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	1463324	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	761410	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	662369	BOY
EOY	701914	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
EOY	0	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
EOY	0	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
EOY	0	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
EOY	105576	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1293602	BOY
EOY	2389427	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	12217	BOY
EOY	45700	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	539540	BOY
EOY	565669	EOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	151463	BOY
EOY	132315	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	703220	BOY
EOY	743684	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	489067	BOY
EOY	663683	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	101315	BOY
EOY	982060	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	590382	BOY
EOY	1645743	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1293602	BOY
EOY	2389427	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	1065671	ReconcilationRevenueExpenses
Reconcilation Donated Services	-10310	ReconcilationDonatedServices
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	false	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	X	PubliclySupportedOrg509a2

Gifts Grants Contrib Received509 GiftsGrantsContribReceived509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	565055	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	371537	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	314648	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	426356	CurrentTaxYearMinus1Year
Current Tax Year	1454113	CurrentTaxYear
Total	3131709	Total

Gross Receipts From Admissions GrossReceiptsFromAdmissions

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1356072	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1427269	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1417369	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	1614365	CurrentTaxYearMinus1Year
Current Tax Year	1697330	CurrentTaxYear
Total	7512405	Total

Gross Receipts From Non UBI GrossReceiptsFromNonUBI

Field	Value	IRS element (for citing)
Total	0	Total

Tax Rev Levied For Org Benefit509 TaxRevLeviedForOrgBenefit509

Field	Value	IRS element (for citing)
Total	0	Total

Value Of Svcs Fclts Furnishd By Govt ValueOfSvcsFcltsFurnishdByGovt

Field	Value	IRS element (for citing)
Total	0	Total

Total509 Total509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1921127	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1798806	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1732017	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2040721	CurrentTaxYearMinus1Year
Current Tax Year	3151443	CurrentTaxYear
Total	10644114	Total

Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	50000	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	11000	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	18600	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	19580	CurrentTaxYearMinus1Year
Current Tax Year	120625	CurrentTaxYear
Total	219805	Total

Amts From Subst Contributors AmtsFromSubstContributors

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	216898	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	120973	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	53968	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	49214	CurrentTaxYearMinus1Year
Current Tax Year	655368	CurrentTaxYear
Total	1096421	Total

Support From DQ Ps Etc SupportFromDQPsEtc

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	266898	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	131973	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	72568	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	68794	CurrentTaxYearMinus1Year
Current Tax Year	775993	CurrentTaxYear
Total	1316226	Total

Field	Value	IRS element (for citing)
Public Support Total509	9327888	PublicSupportTotal509

Gross Investment Income509 GrossInvestmentIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1635	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	480	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	207	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	166	CurrentTaxYearMinus1Year
Current Tax Year	409	CurrentTaxYear
Total	2897	Total

Post1975 UBTI Post1975UBTI

Field	Value	IRS element (for citing)
Total	0	Total

Investment Income And UBTI InvestmentIncomeAndUBTI

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1635	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	480	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	207	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	166	CurrentTaxYearMinus1Year
Current Tax Year	409	CurrentTaxYear
Total	2897	Total

Net Income From Other UBI NetIncomeFromOtherUBI

Field	Value	IRS element (for citing)
Total	0	Total

Other Income509 OtherIncome509

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	990	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1607	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	2159	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	-1581	CurrentTaxYearMinus1Year
Current Tax Year	2576	CurrentTaxYear
Total	5751	Total

Total Support Total TotalSupportTotal

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	1923752	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	1800893	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	1734383	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	2039306	CurrentTaxYearMinus1Year
Current Tax Year	3154428	CurrentTaxYear
Total	10652762	Total

Field	Value	IRS element (for citing)
Public Support Percentage509	0.87560	PublicSupportPercentage509
Prior Year Support Percentage	0.93010	PriorYearSupportPercentage
Investment Income Percentage	0.00030	InvestmentIncomePercentage
Prior Yr Invest Income Percentage	0.00060	PriorYrInvestIncomePercentage
Thirty Three Percnt Tests CY509	X	ThirtyThreePercntTestsCY509

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor Address US ContributorAddressUS

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	92900	OtherCostOrOtherBasis
Book Value	92900	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	543085	OtherCostOrOtherBasis
Depreciation	114134	Depreciation
Book Value	428951	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	827339	OtherCostOrOtherBasis
Depreciation	647276	Depreciation
Book Value	180063	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	701914	TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt	3251649	TotRevenueEtcAuditedFinclStmt
Other Revenues	97221	OtherRevenues
Revenue Not Rptd F990	97221	RevenueNotRptdF990
Revenue Subtotal	3154428	RevenueSubtotal
Total Revenue Per Form990	3154428	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2196288	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	10310	DonatedServicesUseOfFacilities
Other Expenses Included	97221	OtherExpensesIncluded
Expenses Not Rptd F990	107531	ExpensesNotRptdF990
Expenses Subtotal	2088757	ExpensesSubtotal
Total Expenses Per Form990	2088757	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Part XII, Line 2d	Part XII, Line 2d: Other expenses and losses per audited F/S	COST OF GOOD SOLD $97221
Part XI, Line 2d	Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990	COST OF GOODS SOLD $97221

Schedule M IRS990ScheduleM

Cars And Other Vehicles CarsAndOtherVehicles

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	1	NumberOfContributions
Noncash Contribs Rptd F990	21710	NoncashContribsRptdF990
Method Of Determining Revenues	BLUE BOOK VALUE	MethodOfDeterminingRevenues

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (4 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
Form 990, Part VI, Line 19	Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	990S ARE AVAILABLE AT GUIDESTAR.COM. OTHER GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVALIABLE BY REQUEST FROM THE CIRCUS BARN OFFICE.
Form 990, Part VI, Line 15b	Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees	EXECUTIVE DIRECTOR SALARY IS SET BY THE BOARD VIA A PROCESS IN WHICH COMPARABLE DATA FROM 2008 AND 2009 VERMONT NONPROFIT SALARY SURVEY FROM NOOMARK SERVICES WAS USED. THE EXECUTIVE DIRECTOR WAS THEN ASKED TO SUGGEST A SALARY AMOUNT GIVEN THIS DATA, AND THE BOARD REVIEWED AND APPROVED THE AMOUNT, WHICH WAS BELOW AVERAGE BASED ON COMPARABLE DATA.
Form 990, Part VI, Line 12c	Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY. ANY POTENTIAL CONFLICTS ARE DISCUSSED AND THE BOARD MEMBER DOES NOT PARTICIPATE IN THE DISCUSSION OR VOTE IF THERE IS A CONFLICT.
Form 990, Part VI, Line 11b	Form 990, Part VI, Line 11b: Form 990 Review Process	990 IS REVIEWED BY MANAGEMENT AND THE BOARD FINANCE COMMITTEE IN DRAFT FORM BEFORE IT IS FINALIZED BY ACCOUNTANT.