Circesteem INC FY2023 filing

Tax-deductible

Chicago, IL501(c)(3)Since 2001Human ServicesEIN 32-0050649

To unite youth across all backgrounds and identities by fostering self-esteem and mutual respect through the practice and performance of circus arts.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$128K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $1.4M a year · 39% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$128K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.2 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $50K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$2.4M
30% of total assets
Looks good: liabilities are 30% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.1M
-68% vs prior year
Spent
$2.3M
To programs
83%
Net assets
$5.6M
By yearFY2020–FY2025
Revenue
$2.1M
FY2023▼ -68%
Revenue by fiscal year
FY2020$1.3M
FY2021$1.3M
FY2022$6.5M
FY2023$2.1M
FY2024$7.7M
FY2025$2.1M
Expenses
$2.3M
FY2023▲ +22%
Expenses by fiscal year
FY2020$1.0M
FY2021$1.2M
FY2022$1.9M
FY2023$2.3M
FY2024$3.0M
FY2025$3.1M
Net assets
$5.6M
FY2023▲ +5%
Net assets by fiscal year
FY2020$749K
FY2021$1.1M
FY2022$5.3M
FY2023$5.6M
FY2024$10.6M
FY2025$10.0M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2003.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $1.9M Management & general 10% · $244K Fundraising 7% · $157K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

11 people listed on the 990; $128K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$128,187Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Dan Roberts’s $142K as Executive Director is at the 69th percentile of top reported officer pay among 3868 $1–10M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Dan Roberts$141,810$141,753$128,187$118,552$108,106$99,944
Renee Bell Werge—$100,778————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Circesteem INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Unites youth through circus arts, building self-esteem and mutual respect.

Provided by the organization

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1 program service account for $1.9M of program spending, described in the organization's own filed words · FY2023.
01

Provides social circus workshops for youth from various neighborhoods in chicago in order to build self esteem and build a diverse and united community. The organization also provides academic enrichment, mentoring, and community development programming for students.

$1.9Mprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 2 funders$50K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$398K
Investment incomeLn 3$132K
Money outPt IX
$2.3M
Ln 25
Programscol B$1.9M
Managementcol C$244K
Fundraisingcol D$157K
Owns and owesPt X
$5.6M
net assets · Ln 32
Cash and savingsLn 1–2$40K
Total assetsLn 16$8.0M
LiabilitiesLn 26$2.4M
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$1.4M
Noncash giftsLn 1g$5K
Fundraising eventsLn 1c$34K
Fees for servicesLn 2g$398K
Investment incomeLn 3$132K
Other incomeLn 4–11$17K
Gains on assetsLn 7$101K
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$25K
SavingsLn 2$15K
Cash and savings togetherLn 1–2$40K
InvestmentsLn 11–13$2.1M
Land, buildings, equipmentLn 10c$5.2M
Other assetsLn 15$4K
Total assetsLn 16$8.0M
LiabilitiesLn 26$2.4M
Net assetsLn 32$5.6M
OperationsPt I, VI
EmployeesI 583
VolunteersI 640
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$218K$40K
InvestmentsLn 11–13$3.6M$2.1M
Land, buildings, equipmentLn 10c$1.4M$5.2M
Total assetsLn 16$5.4M$8.0M
LiabilitiesLn 26$111K$2.4M
Net assetsLn 32$5.3M$5.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$128K$106K$14K$8K
Other salaries and wagesLn 7$1.3M$1.1M$147K$80K
Other employee benefitsLn 9$114K$95K$13K$7K
Payroll taxesLn 10$119K$99K$13K$7K
Legal feesLn 11b$4K$3K$739$370
Accounting feesLn 11c$41K$29K$8K$4K
Other fees for servicesLn 11g$77K$54K$16K$8K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$62K$43K$12K$6K
OccupancyLn 16$168K$136K$16K$16K
TravelLn 17$45K$45K
Depreciation, depletion and amortizationLn 22$33K$33K
InsuranceLn 23$53K$50K$3K
Other expenses (24a–d)Ln 24$147K$124K$2K$21K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$2.3M$1.9M$244K$157K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $2.1M$3.1M−$1.0M$10.0M 990 PDF
FY2024 $7.7M$3.0M$4.7M$10.6M 990 PDF
FY2023 Viewing $2.1M$2.3M−$259K$5.6M 990 PDF
FY2022 $6.5M$1.9M$4.5M$5.3M 990 PDF
FY2021 $1.3M$1.2M$71K$1.1M 990 PDF
FY2020 $1.3M$1.0M$219K$749K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $2,074,118 across 11 lines filed
VIII-1c Fundraising events$33,768
VIII-1e Government grants$1,362,164
VIII-1f All other contributions, gifts and grants$130,703
VIII-1g Noncash contributions (included above)$5,138
VIII-1h Total contributions, gifts and grants$1,526,635
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $398,116$398,116
VIII-3 Investment incomeExcluded from tax $31,037$31,037
VIII-7 Net gain or loss on sales of assetsExcluded from tax $101,194$101,194
VIII-8 Net income from fundraising eventsExcluded from tax $14,854$14,854
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,282$2,282
VIII-12 Total revenueRelated to mission $400,398 · Unrelated business $0 · Excluded from tax $147,085$2,074,118
Part IX · Statement of functional expenses $2,333,372 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $106,374 · Management $14,101 · Fundraising $7,712$128,187
IX-7 Other salaries and wagesPrograms $1,106,757 · Management $146,676 · Fundraising $79,984$1,333,417
IX-9 Other employee benefitsPrograms $94,877 · Management $12,575 · Fundraising $6,859$114,311
IX-10 Payroll taxesPrograms $98,991 · Management $13,119 · Fundraising $7,156$119,266
IX-11b Legal feesPrograms $2,587 · Management $739 · Fundraising $370$3,696
IX-11c Accounting feesPrograms $28,843 · Management $8,241 · Fundraising $4,120$41,204
IX-11g Other fees for servicesPrograms $54,249 · Management $15,500 · Fundraising $7,750$77,499
IX-12 Advertising and promotionPrograms $5,833$5,833
IX-13 Office expensesPrograms $43,154 · Management $12,330 · Fundraising $6,165$61,649
IX-16 OccupancyPrograms $135,923 · Management $15,865 · Fundraising $15,865$167,653
IX-17 TravelPrograms $44,911$44,911
IX-22 Depreciation, depletion and amortizationPrograms $33,003$33,003
IX-23 InsurancePrograms $50,445 · Management $2,654$53,099
IX-24 Other expenses (24a–d)Programs $123,739 · Management $1,783 · Fundraising $21,335$146,857
IX-24e All other expensesPrograms $2,787$2,787
IX-25 Total functional expensesPrograms $1,932,473 · Management $243,583 · Fundraising $157,316$2,333,372
Part X · Balance sheet $7,987,711 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $205,547$25,134
X-2 Savings and temporary cash investmentsStart of year $11,991$15,213
X-4 Accounts receivableStart of year $203,839$626,370
X-9 Prepaid expenses and deferred chargesStart of year $9,486$57,424
X-10c Land, buildings and equipment, netStart of year $1,441,249$5,184,193
X-11 Publicly traded securitiesStart of year $3,570,042$2,075,877
X-15 Other assetsStart of year $0$3,500
X-16 Total assetsStart of year $5,442,480$7,987,711
X-17 Accounts payable and accrued expensesStart of year $37,556$1,292,410
X-19 Deferred revenueStart of year $73,325$11,625
X-26 Total liabilitiesStart of year $110,881$2,402,065
X-27 Net assets without donor restrictionsStart of year $2,174,316$3,600,582
X-28 Net assets with donor restrictionsStart of year $3,157,283$1,985,064
X-32 Total net assets or fund balancesStart of year $5,331,599$5,585,646
X-33 Total liabilities and net assetsStart of year $5,442,480$7,987,711
Part XI · Reconciliation of net assets $5,585,646 net assets at year end
XI-1 Total revenue$2,074,118
XI-2 Total expenses$2,333,372
XI-3 Revenue less expenses−$259,254
XI-4 Net assets at start of year$5,331,599
XI-5 Net unrealized gains (losses) on investments$513,301
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$5,585,646

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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