TBAC WIND DOWN LTD: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- TBAC WIND DOWN LTD (EIN 13-2906037)
- Tax period
- 2009-08-01 to 2010-07-31
- Filed
- 2011-06-14
- IRS object ID
- 201141659349300804
- Schema version
- 2009v1.7
- 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 C
- Schedule D
- Schedule F
- Schedule G
- Schedule J
- Schedule L
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-06-14T14:53:16-05:00 | Timestamp |
| Tax Period End Date | 2010-07-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | O'Connor Davies Munns & Dobbins LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 60 East 42nd Street 36th Fl | AddressLine1 |
| City | New York | City |
| State | NY | State |
| ZIP Code | 101653698 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-08-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 132906037 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Big Apple Circus Ltd | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BIGA | NameControl |
| Phone | 6166166809 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One Metrotech Center No 3rd Fl | AddressLine1 |
| City | Brooklyn | City |
| State | NY | State |
| ZIP Code | 11201 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Judith Leventhal | Name |
| Title | Vice-President/CFO | Title |
| Phone | 2122682500 | Phone |
| Date Signed | 2011-06-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Mark J Piszko CPA | Name |
| Phone | 2122862600 | Phone |
| Date Prepared | 2011-06-13 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | X | AddressChange |
| Name Of Principal Officer Person | Judith Leventhal | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One Metrotech Center No 3rd Fl | AddressLine1 |
| City | Brooklyn | City |
| State | NY | State |
| ZIP Code | 11201 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 20379299 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.BIGAPPLECIRCUS.org | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1977 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | The creation and performance of an annual production has always been the central activity for the circus. This production assures the organization's artistic integrity and guides the development of its five community outreach programs. Each year, a full-time, resident company collaborates with an ensemble of international artists on an original presentation of the highest quality. Our most significant activity was our annual production "Play On!"- the 31st anniversary production. The script featured the overarching theme of music, inspired in part by Shakespeare's Twelfth night ("If music be the food of love, Play On). Play On! featured nine diverse acts from Russia, China, Colombia, Germany, Belgium, and the United States. Over 50,000 children and seniors saw this production either free or with discounted tickets through our Circus for All program. The show toured for 43 weeks and reached 8 locations for a total of 367 performances. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 37 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 31 | NbrIndependentVotingMembers |
| Total Nbr Employees | 560 | TotalNbrEmployees |
| Total Nbr Volunteers | 44 | TotalNbrVolunteers |
| Total Gross UBI | 35680 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 13726 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 4225263 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 4222291 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 15413051 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 13953712 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 29393 | InvestmentIncomePriorYear |
| Investment Income Current Year | 3165 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 816003 | OtherRevenuePriorYear |
| Other Revenue Current Year | 964286 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 20483710 | TotalRevenuePriorYear |
| Total Revenue Current Year | 19143454 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 10449544 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 9145499 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 605213 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 11613838 | OtherExpensePriorYear |
| Other Expenses Current Year | 11473291 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 22063382 | TotalExpensesPriorYear |
| Total Expenses Current Year | 20618790 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1579672 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1475336 | RevenuesLessExpensesCY |
| Total Assets BOY | 8718680 | TotalAssetsBOY |
| Total Assets EOY | 7992825 | TotalAssetsEOY |
| Total Liabilities BOY | 5541123 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 6295120 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 3177557 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1697705 | NetAssetsOrFundBalancesEOY |
| Mission Description | The mission of the Big Apple Circus is to invigorate audiences with the joy and wonder of classical circus. An acclaimed showcase for performance traditions from cultures around the world, the Big Apple Circus is a distinctly New York institution. Embraced by generations since its first performance in lower Manhattan in 1977, the Big Apple Circus launched an American revival of the classical circus. The Circus's location in New York is precisely the reason it has flourished for over three decades, perpetuating an international art form in one of the world's key urban centers. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 15427383 | Expense |
| Revenue | 12531029 | Revenue |
| Description | In Fiscal Year 2010, the show toured for 43 weeks and reached eight (8) locations, for a total of 367 performances. The total audience during this period exceeded 375,000. Over 50,000 children and seniors saw this production either free or with discounted tickets, through our Circus for All program.A modified version of this show was presented to over 4,000 vision and hearing impared children during Circus of the Senses. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1962598 | Expense |
| Revenue | 1138193 | Revenue |
| Description | Clown Care serves over 225,000 acutely and chronically ill young patients and their families and caregivers each year at 18 pediatric facilities nationwide. Currently, 75 committed and talented professional artists go on clown rounds in teams of two, one to five days a week, year-round. There are 25 doctors working in New York, with responsibility for approximately 70,000 of these interactions. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 454766 | Expense |
| Revenue | 284490 | Revenue |
| Description | Circus To Go! (C2G) provides the general public with an opportunity to experience the Big Apple Circus in a more intimate and local setting. C2G customizes a circus performance to fit any space and any theme, providing dazzling entertainment for schools, not-for-profit organizations as well as private events. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 112019 | Expense |
| Description | School for Performing Circus Arts: Circus After School is a youth enrichment program where students ages 9-16 learn and perform the circus arts in a supportive, constructive environment. In FY2010 the Circus served 150 students at four facilities. Young people and education have been a part of the Circus since it was founded in 1977. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 112019 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 17956766 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 48 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 560 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 37 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 31 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | NY | StatesWhereCopyOfReturnIsFiled |
| Own Website | X | OwnWebsite |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Judy Leventhal | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6466166809 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | One Metrotech Center Third Floor | AddressLine1 |
| City | Brooklyn | City |
| State | NY | State |
| ZIP Code | 11201 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (43 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Key EmployeeKeyEmployee | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|---|
| Paul Binder | ||||||||
| Artistic advisor and founder | 40.00 | X | X | 193876 | 0 | 5992 | ||
| KIM LADOTA BOZZELLA | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Leigh Bonney | ||||||||
| President | 4.00 | X | 0 | 0 | 0 | X | ||
| Mary Jane Brock | ||||||||
| Vice Chairman | 4.00 | X | 0 | 0 | 0 | X | ||
| Michael Christensen | ||||||||
| CO-Founder & Creative Director | 40.00 | X | X | 195050 | 0 | 5978 | ||
| Amy Churgin | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Guillaume Dufresnoy | ||||||||
| Artistic Director | 40.00 | X | 141483 | 0 | 5708 | X | ||
| Gary B Dunning | ||||||||
| Executive Director | 40.00 | X | 240717 | 0 | 6016 | X | ||
| Doni Fordyce | ||||||||
| Treasurer | 4.00 | X | 0 | 0 | 0 | X | ||
| Robert Friedman | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Paul goldenheim | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Peter T Grauer | ||||||||
| Chairman Emeritus | 4.00 | X | 0 | 0 | 0 | |||
| Robin Henry | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Linda F Vogel Kaplan | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Marc Lasry | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Judith Leventhal | ||||||||
| CFO | 40.00 | X | 158952 | 0 | 5739 | X | ||
| Ursula G Lowerre | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Richard Mayberry | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Sherman Meloni | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Nancy Paduano | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Anna Quindlen | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Thomas Robards | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| David Rockwell | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Samantha Rudin | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Mark J Schwartz | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Wendy Siegel | ||||||||
| President Emerita | 4.00 | X | 0 | 0 | 0 | |||
| Daniel H Stern | ||||||||
| Secretary | 4.00 | X | 0 | 0 | 0 | X | ||
| John Suydam | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Chris Wearing | ||||||||
| Chairman | 5.00 | X | 0 | 0 | 0 | X | ||
| Seana Wood | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| Jimmy Zankel | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| HOLLIS FORBES | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| RON GROSS | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| MATT HILTZIK | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| OLIVIA METZGER | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| RICHARD ROBERTS | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| NANCY VALENTINO | ||||||||
| Board member | 2.00 | X | 0 | 0 | 0 | |||
| BARRY LUBIN | ||||||||
| PERFORMER & ARTISTIC CLOWN ADVISOR | 40.00 | X | 166784 | 0 | 5797 | |||
| Frederick Dennin | ||||||||
| Former Director Development | 40.00 | X | 185749 | 0 | 12971 | |||
| JAMES ROPER | ||||||||
| DIRECTOR OF CONCESSIONS | 40.00 | 112841 | 0 | 5541 | X | |||
| MEAGAN O'NEIL | ||||||||
| DIRECTOR OF DEVELOPMENT | 40.00 | 131794 | 0 | 5702 | X | |||
| DIMITRIOUS NOCK | ||||||||
| PERFORMER | 21.00 | 106656 | 0 | 633 | X | |||
| SCOTT O'DONNELL | ||||||||
| GENERAL MANAGER | 40.00 | 110473 | 0 | 5529 | X | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 1744375 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 65606 | TotalOtherCompensation |
| Number Individuals GT100 K | 12 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Serino Coyne Inc | |||||
| 1515 Broadway | New York | NY | 10036 | Advertising | 2290902 |
| Public Interest Network | |||||
| 50 W 17th Street 9th fl | new York | NY | 10011 | Internet/telephone svc | 139723 |
| Lincoln CenterCentercharge | |||||
| 70 lincoln Center Plaza | New York | NY | 10023 | Telephone services | 137875 |
| Epic Security Services | |||||
| 2067 Broadway | new York | NY | 10023 | Security services | 116817 |
| Scharff Weisberg | |||||
| 3636 33rd Street 202 | new York | NY | 11106 | Lighting services | 113028 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Fundraising Events | 528428 | FundraisingEvents |
| Government Grants | 336194 | GovernmentGrants |
| All Other Contributions | 3357669 | AllOtherContributions |
| Total Contributions | 4222291 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | Unrelated Business RevenueUnrelatedBusinessRevenue |
|---|---|---|---|---|
| performing income | 711190 | 12531029 | 12531029 | |
| clown care | 711190 | 1138193 | 1138193 | |
| circus to go | 711190 | 284490 | 248810 | 35680 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 13953712 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3165 | TotalRevenueColumn |
| Exclusion | $3,165 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 69821 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 528428 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 138355 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -68534 | TotalRevenueColumn |
| Exclusion | -$68,534 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 2040891 | GrossSalesOfInventory |
| Cost Of Goods Sold | 1097490 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 943401 | TotalRevenueColumn |
| Exclusion | $943,401 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Other income | Description |
| Business Code | 711190 | BusinessCode |
| Total Revenue Column | 89419 | TotalRevenueColumn |
| Exclusion | $89,419 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 89419 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19143454 | TotalRevenueColumn |
| Related Or Exempt Function Income | 13918032 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 35680 | UnrelatedBusinessRevenue |
| Exclusion | $967,451 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 935343 | Total |
| Program Services | 325707 | ProgramServices |
| Management And General | 609636 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6773609 | Total |
| Program Services | 5986939 | ProgramServices |
| Management And General | 390895 | ManagementAndGeneral |
| Fundraising | 395775 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 849064 | Total |
| Program Services | 736377 | ProgramServices |
| Management And General | 62028 | ManagementAndGeneral |
| Fundraising | 50659 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 587483 | Total |
| Program Services | 482075 | ProgramServices |
| Management And General | 75131 | ManagementAndGeneral |
| Fundraising | 30277 | Fundraising |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49836 | Total |
| Management And General | 49836 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5116 | Total |
| Management And General | 5116 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55000 | Total |
| Management And General | 55000 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 105396 | Total |
| Management And General | 105396 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 300460 | Total |
| Program Services | 252655 | ProgramServices |
| Management And General | 46856 | ManagementAndGeneral |
| Fundraising | 949 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3491347 | Total |
| Program Services | 3491347 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 495353 | Total |
| Program Services | 374887 | ProgramServices |
| Management And General | 108551 | ManagementAndGeneral |
| Fundraising | 11915 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1342624 | Total |
| Program Services | 1076863 | ProgramServices |
| Management And General | 265761 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 383170 | Total |
| Program Services | 349449 | ProgramServices |
| Management And General | 30428 | ManagementAndGeneral |
| Fundraising | 3293 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 242488 | Total |
| Program Services | 156310 | ProgramServices |
| Management And General | 86178 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 641142 | Total |
| Program Services | 641142 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 453224 | Total |
| Program Services | 339918 | ProgramServices |
| Management And General | 113306 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral | FundraisingFundraising |
|---|---|---|---|---|
| production/1 ring schoo | 3199954 | 3199954 | ||
| equipment rental | 295842 | 279753 | 16089 | |
| DIRECT MAIL CAMPAIGN | 197197 | 189360 | 7837 | |
| other fundraising event | 140192 | 26890 | 8794 | 104508 |
| Miscellaneous & bad deb | 74950 | 47140 | 27810 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20618790 | Total |
| Program Services | 17956766 | ProgramServices |
| Management And General | 2056811 | ManagementAndGeneral |
| Fundraising | 605213 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1732302 | BOY |
| EOY | 425043 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 286690 | BOY |
| EOY | 223106 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 133928 | BOY |
| EOY | 385902 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 36140 | BOY |
| EOY | 19043 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 89666 | BOY |
| EOY | 70020 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 381572 | BOY |
| EOY | 359434 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 16323694 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 10943694 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5929278 | BOY |
| EOY | 5380000 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 851158 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 138250 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 129104 | BOY |
| EOY | 140869 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8718680 | BOY |
| EOY | 7992825 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1566781 | BOY |
| EOY | 2678202 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 938668 | BOY |
| EOY | 912521 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3035674 | BOY |
| EOY | 2704397 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5541123 | BOY |
| EOY | 6295120 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1054662 | BOY |
| EOY | -1518704 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 525000 | BOY |
| EOY | 600000 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1597895 | BOY |
| EOY | 2616409 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3177557 | BOY |
| EOY | 1697705 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8718680 | BOY |
| EOY | 7992825 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | 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 | 4057063 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 4535295 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4635060 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 4225263 | CurrentTaxYearMinus1Year |
| Current Tax Year | 4222291 | CurrentTaxYear |
| Total | 21674972 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 14068645 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 14776399 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 17712558 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 15537101 | CurrentTaxYearMinus1Year |
| Current Tax Year | 14023533 | CurrentTaxYear |
| Total | 76118236 | Total |
Gross Receipts From Non UBI GrossReceiptsFromNonUBI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 2270540 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 2464359 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 2584632 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2127477 | CurrentTaxYearMinus1Year |
| Current Tax Year | 2040891 | CurrentTaxYear |
| Total | 11487899 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 20396248 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 21776053 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 24932250 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 21889841 | CurrentTaxYearMinus1Year |
| Current Tax Year | 20286715 | CurrentTaxYear |
| Total | 109281107 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 382733 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 514615 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1020305 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 890073 | CurrentTaxYearMinus1Year |
| Current Tax Year | 488948 | CurrentTaxYear |
| Total | 3296674 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 214600 | CurrentTaxYearMinus4Years |
| Total | 214600 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 597333 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 514615 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1020305 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 890073 | CurrentTaxYearMinus1Year |
| Current Tax Year | 488948 | CurrentTaxYear |
| Total | 3511274 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 105769833 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 113275 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 107162 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 77570 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 24568 | CurrentTaxYearMinus1Year |
| Current Tax Year | 3165 | CurrentTaxYear |
| Total | 325740 | Total |
Post1975 UBTI Post1975UBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 367690 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 309346 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 135407 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 187990 | CurrentTaxYearMinus1Year |
| Current Tax Year | 35680 | CurrentTaxYear |
| Total | 1036113 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 480965 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 416508 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 212977 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 212558 | CurrentTaxYearMinus1Year |
| Current Tax Year | 38845 | CurrentTaxYear |
| Total | 1361853 | Total |
Other Income509 OtherIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 43228 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 30315 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 98860 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 113411 | CurrentTaxYearMinus1Year |
| Current Tax Year | 89419 | CurrentTaxYear |
| Total | 375233 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 20920441 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 22222876 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 25244087 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 22215810 | CurrentTaxYearMinus1Year |
| Current Tax Year | 20414979 | CurrentTaxYear |
| Total | 111018193 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.95270 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.95080 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.01230 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.01600 | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | Volunteers |
| Paid Staff Or Management | 0 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 0 | MailingsMembers |
| Publications Or Broadcast | 0 | PublicationsOrBroadcast |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 1 | DirectContactLegislators |
| Direct Contact Legislators | $105,396 | DirectContactLegislatorsAmount |
| Rallies Demonstrations | 0 | RalliesDemonstrations |
| Other Activities | 0 | OtherActivities |
| Total Lobbying Expenditures IIB | 105396 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Part IV, Supplemental Information: | Identifier |
| Explanation | Part II-B, Line 1(g): Explanation of lobbying activities Big Apple Circus engaged services of professional lobbyists to assist with government relations representation within New York City and New York State agencies, counseling on New York City matters, and public advocacy for business. | Explanation |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1697895 | BeginningOfYearBalance |
| Contributions | 1000000 | Contributions |
| Investment Earnings Or Losses | -4710 | InvestmentEarningsOrLosses |
| Other Expenditures | 1504517 | OtherExpenditures |
| End Of Year Balance | 1188668 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 1697895 | BeginningOfYearBalance |
| Investment Earnings Or Losses | 22529 | InvestmentEarningsOrLosses |
| Other Expenditures | 22529 | OtherExpenditures |
| End Of Year Balance | 1697895 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 373787 | OtherCostOrOtherBasis |
| Book Value | 373787 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3472294 | OtherCostOrOtherBasis |
| Depreciation | 3241615 | Depreciation |
| Book Value | 230679 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1118083 | OtherCostOrOtherBasis |
| Book Value | 1118083 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 11211030 | OtherCostOrOtherBasis |
| Depreciation | 7666558 | Depreciation |
| Book Value | 3544472 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 148500 | OtherCostOrOtherBasis |
| Depreciation | 35521 | Depreciation |
| Book Value | 112979 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 5380000 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | US govt. mortgaged backed security | Description |
| Book Value | 138250 | BookValue |
| Method Of Valuation | F | MethodOfValuation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 138250 | TotalOfBookValueSecurities |
Other Assets OtherAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | deposits | Description |
| Book Value | 140869 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 140869 | TotalBookValueOtherAssets |
| Total Revenue | 19143454 | TotalRevenue |
| Total Expenses | 20618790 | TotalExpenses |
| Excess Or Deficit For Year | -1475336 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -4516 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -4516 | TotalAdjustments |
| Excess Or Deficit Per FS | -1479852 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 19532553 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -4516 | NetUnrealizedGainsInvestments |
| Donated Srvc And Use Of Facilities | 393615 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 389099 | RevenueNotRptdF990 |
| Revenue Subtotal | 19143454 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 19143454 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 21012405 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 393615 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 393615 | ExpensesNotRptdF990 |
| Expenses Subtotal | 20618790 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 20618790 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part V, Line 4: | Description of Intended Use of Endowment Funds: | The use of the endowment fund is based on the donor specified use of the funds (supporting a specific program such as Clown Care or to support program or operating expenses of the organization's choice) and in some cases the donors specified an investment policy (how it is to be invested). In all cases the earnings from the endowment funds support general operating and specific program costs of the organization that advance the mission of the organization. |
| Part X: Management of the Circus is not aware of any violation of the tax status as an organization exempt from income taxes, nor of any exposure to unreported unrelated business income tax. Consequently, in the opinion of management, adoption of FIN 48 should not have a significant affect on the Circus. The Circus' current accounting policy is to provide liabilities for uncertain tax positions when a liability is probable and estimable. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Abu Dhabi, U.A.E. | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 16 | NumberOfEmployees |
| Type Of Activities Conducted | Program services | TypeOfActivitiesConducted |
| Specific Services Provided | Invited by Festival Director to present circus performance at area festival | SpecificServicesProvided |
| Total Expenditures | 245762 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 16 | TotalNumberOfEmployees |
| Total Amount Spent | 245762 | TotalAmountSpent |
Form990 Schedule F Part IV Form990ScheduleFPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Method Used to Acccount for Expenditures: | Identifier |
| Explanation | Schedule F, Part I, Line 3: Direct expenses recorded as per hours report from wage & salary system, invoices from suppliers, service providers and independent contractors. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | Fall Gala | NameOfEvent1 |
| Gross Receipts Event1 | 598249 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 528428 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 69821 | GrossRevenueEvent1 |
| Rent Facility Costs Event1 | 35540 | RentFacilityCostsEvent1 |
| Food And Beverage Event1 | 60799 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 42016 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 598249 | GrossReceiptsTotal |
| Charitable Contributions Total | 528428 | CharitableContributionsTotal |
| Gross Revenue Total Events | 69821 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 35540 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 60799 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 42016 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 138355 | DirectExpenseSummaryEvents |
| Net Income Summary | -68534 | NetIncomeSummary |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 1 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (6 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Paul Binder | |||||||||||||
| 193876 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5992 | 0 | 199868 | 0 | 0 | 0 |
| Michael Christensen | |||||||||||||
| 195050 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5978 | 0 | 201028 | 0 | 0 | 0 |
| Gary B Dunning | |||||||||||||
| 240717 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6016 | 0 | 246733 | 0 | 0 | 0 |
| Judith Leventhal | |||||||||||||
| 158952 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5739 | 0 | 164691 | 0 | 0 | 0 |
| BARRY LUBIN | |||||||||||||
| 166784 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 5797 | 0 | 172581 | 0 | 0 | 0 |
| Frederick Dennin | |||||||||||||
| 134989 | 0 | 0 | 0 | 50760 | 0 | 7269 | 0 | 5702 | 0 | 198720 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | Part I, Line 4a | ReturnReference |
| Explanation | Frederick Dennin was terminated on September 11, 2009. He received $50,760 of severance payment as of December 31, 2009. No other obligations exist. | Explanation |
Schedule L IRS990ScheduleL
Loan Table LoanTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Scott O'Donnell | NamePerson |
| Purpose Of Loan | Purchase of trailer for living arrangements at hire | PurposeOfLoan |
| Loan From Organization | X | LoanFromOrganization |
| Original Principal | $51,437 | OriginalPrincipalAmount |
| Balance Due | 19043 | BalanceDue |
| Default | 0 | Default |
| Approved By Board | 1 | ApprovedByBoard |
| Written Agreement | 1 | WrittenAgreement |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 19043 | TotalBalanceDue |
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rockwell Architecture Planning & Design | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | David Rockwell is a Board member and CEO/Founder of Rockwell Architecture | Relationship |
| Amount Of Transaction | 44000 | AmountOfTransaction |
| Description Of Transaction | Rockwell Architecture provided design services for the Big Apple Circus; total value of the project = $44,000 | DescriptionOfTransaction |
| Sharing Of Revenues | 1 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| Form 990, Part VI, Section B, line 11 | The Finance Committee of the Board of Directors will review and approve the IRS Form 990 before it is filed. It will be distributed to them electronically. The Finance Committee will memorialize their review in the Finance Committee minutes. The Chair of the Finance Committee will report the review and approval and any relevant findings to the Board of Directors during the Board of Director's subsequent meeting. Copies of the Form 990 will be distributed to all members of the Board of Directors electronically before the form is filed with the IRS. | |
| Form 990, Part VI, Section B, line 12c | The Conflict of Interest Policy covers members of the Board of Directors and key employees. All key employees and all members of the Board of Directors need to renew their certification of compliance on an annual basis. If at any time during his or her term of service, a Director or key employee acquires any Interest or otherwise a circumstance arises which may pose a Conflict of Interest, that Interest or other conflict shall be promptly disclosed in writing to the Chair of the Board. When any matter for decision or approval comes before the Board or any committee of the Board in which a Director has an Interest or other Conflict, that Interest or other Conflict shall be immediately disclosed to the Board or relevant Committee by that Director. The policy calls for the following disclosure requirements: 1. Directors and key employees shall disclose in writing, any Interest (as defined below) such person may have in any entity which provides professional or other goods or services to the corporation for a fee or other compensation 2. Any position or other material relationship such Director or key employees may have with any other not-for-profit corporation with which the corporation has an attorney-client or other business relationship The Conflict of Interest policy defines the following as rising to the level of a potential conflict of interest: 1. If the derive a significant individual economic benefit, either directly or indirectly, from any transaction or relationship involving such entity or any decision on a matter involving such entity by the Board or a committee. The following restrictions would be imposed on such persons with a conflict: 1. Voting. No Director shall vote on any matter in which he or she has a Conflict of Interest. 2. Non-Participation. Any Director who has a Conflict of Interest in a matter shall leave the room in which discussion regarding that matter is carried on, if so requested by the Board or the relevant Committee; provided, however, that the interested Director may participate in any discussion regarding his or her absence. 3. Attempts to Influence. Directors shall not attempt to influence other Directors regarding matters in which they have a Conflict of Interest, without first disclosing that Conflict of Interest. 4. Contract Review Committee. The Board may, in its own discretion establish a Contract Review Committee consisting of at least three (3) Directors to review any contract that is proposed for approval by the Board respecting which a Director or key employee may have a Conflict of Interest (an "Interested Party Contract"). If no Contract Review Committee has been duly appointed, at any time, the Board (not including the Directors having an interest in the applicable contract) shall serve such role. The Contract Review Committee or Board shall review the Interested Party Contract and determine whether to authorize the contract; provided that if the contract is of a magnitude that it would otherwise require Board approval, the Contract Review Committee shall submit the contract to the Board with its recommendation whether or not to approve it. The Contract Review Committee or the Board must approve an Interested Party Contract by a majority vote of the disinterested Directors entitled to vote on the matter. The Conflict of Interest policy defines the following as rising to the level of a potential conflict of interest: If they derive a significant individual economic benefit, either directly or indirectly, from any transaction or relationship involving such entity or any decision on a matter involving such entity by the Board or a committee. The following restrictions would be imposed on such persons with a conflict: 1. Voting. No Director shall vote on any matter in which he or she has a Conflict of Interest. 2. Non-Participation. Any Director who has a Conflict of Interest in a matter shall leave the room in which discussion regarding that matter is carried on, if so requested by the Board or the relevant Committee; provided, however, that the interested Director may participate in any discussion regarding his or her absence. 3. Attempts to Influence. Directors shall not attempt to influence other Directors regarding matters in which they have a Conflict of Interest, without first disclosing that Conflict of Interest. 4. Contract Review Committee. The Board may, in its own discretion establish a Contract Review Committee consisting of at least three (3) Directors to review any contract that is proposed for approval by the Board respecting which a Director or key employee may have a Conflict of Interest (an "Interested Party Contract"). If no Contract Review Committee has been duly appointed, at any time, the Board (not including the Directors having an interest in the applicable contract) shall serve such role. The Contract Review Committee or Board shall review the Interested Party Contract and determine whether to authorize the contract; provided that if the contract is of a magnitude that it would otherwise require Board approval, the Contract Review Committee shall submit the contract to the Board with its recommendation whether or not to approve it. The Contract Review Committee or the Board must approve an Interested Party Contract by a majority vote of the disinterested Directors entitled to vote on the matter. Form 990, Part VI, Section B, Line 13: The whistleblower policy has been in place for many years. The policy is communicated to the staff via the personnel manual. The document retention and destruction policy was reviewed by the Finance Committee and adopted by the Board of Trustees in May of 2009. It was then communicated to staff via e-mail. The conflict of interest policy was adopted in 2006. It is communicated to the senior staff and to the Trustees at the year end meeting in June. | |
| Form 990, Part VI, Section B, line 15 | On July 24, 2009 the Compensation Committee of the Board of Directors conducted a compensation review of the organization's key employees. No changes to the compensation were made in FY2010. First, the committee conducted a qualifying test for key employees. The committee determined that five (5) employees met the criteria: they earned over $150,000 and had the significant responsibilities and authority outlined by the IRS. The key employees were as follows: Executive Director Chief Financial Officer Artistic Director Founding Artistic Director Co-Founder & Creative Director The committee then reviewed their compensation. They substantiated the review with the following information: 2007 and 2008 Guidestar National Compensation Survey ERI non-profit Comparables Assessor Comparisons from specific companies that were used recently as benchmarks when reviewing compensation for the Founder and Co-founder. In all cases, there was sufficient comparable data from similar organizations. In no case was the compensation considered to be excessive. The review was documented in the meeting minutes. The founding directors' compensation was reviewed during their respective contract negotiations. | |
| Form 990, Part VI, Section C, line 19 | The Big Apple Circus (BAC) will disclose its governing documents, conflict of interest policy, and financial statements to the public. It will provide copies on request, or will make the documents available for inspection at the BAC office. The financial statements will be available on another entity's website, such as Guidestar. | |
| Form 990, Part XI, Line 2c | There has been no change in the organization's process for selection of outside auditors or oversight of the audit process in FY 09-10. | Affirmation of no change in auditor selection or audit oversight process |
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