Circus Flora INC FY2021 filing

Tax-deductible

Saint Louis, MO501(c)(3)Arts & CultureEIN 74-2493831Revenue $838K in FY2021

On file with the IRScircusflora.org3401 Washington Ave, 63103-1126 · Saint Louis, MOTax-exempt since Oct 1988Publicly supported — 509(a)(2)

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To bring joy, delight, and laughter to life through the magic of Circus and community outreach.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $677 a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.0 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $77K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$132K
69% of total assets
Worth a look: liabilities are 69% of assets; over 65%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$838K
+200% vs prior year
Spent
$702K
To programs
84%
Net assets
$60K
By yearFY2020–FY2024
Revenue
$838K
FY2021▲ +200%
Tap a bar for its year
Revenue by fiscal year
FY2020$279K
FY2021$838K
FY2022$595K
FY2023$752K
FY2024$777K
Expenses
$702K
FY2021▲ +165%
Tap a bar for its year
Expenses by fiscal year
FY2020$265K
FY2021$702K
FY2022$805K
FY2023$794K
FY2024$680K
Net assets
$60K
FY2021▲ +174%
Tap a bar for its year
Net assets by fiscal year
FY2020−$82K
FY2021$60K
FY2022−$152K
FY2023−$318K
FY2024−$220K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1988.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $587K Management & general 11% · $75K Fundraising 6% · $39K

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

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

7 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Jack Marsh’s $89K as Artistic and Executive Dir is at the 82nd percentile of top reported officer pay among 2216 $100K–1M arts & culture 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

NameFY2024FY2023FY2022
Jack Marsh$88,539$88,461—
Karen Park——$73,945

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 Circus Flora 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Brings joy and laughter through circus arts and community outreach.

Questions for Circus Flora INC

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Provided by the organization

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1 program · $587K · in their own filed words · FY2021
01

Circus flora specializes in on-ring circus performances and has growingoutreach programs and collaborations. The clowns on call program waslaunched in 2011 and has delivered the joy of circus to the lives ofthousands of hospitalized children and their families at cardinal glennon and mercy hospitals.

$587Kprogram expense

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 · FY2024
See all 7 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$838K
Ln 12
Gifts and grantsLn 1h$537K
Fees for servicesLn 2g$300K
Other incomeLn 4–11$1K
Money outPt IX
$702K
Ln 25
Programscol B$587K
Managementcol C$75K
Fundraisingcol D$39K
Owns and owesPt X
$60K
net assets · Ln 32
Cash and savingsLn 1–2$56K
Total assetsLn 16$193K
LiabilitiesLn 26$132K
PeoplePt VI, VII
7
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$537K
Government grantsLn 1e$379K
Fees for servicesLn 2g$300K
Investment incomeLn 3$11
Other incomeLn 4–11$1K
Total revenueLn 12$838K
Assets in detailPt X, end of year
CashLn 1$56K
Cash and savings togetherLn 1–2$56K
InvestmentsLn 11–13$7K
Land, buildings, equipmentLn 10c$8K
Other assetsLn 15$44K
Total assetsLn 16$193K
LiabilitiesLn 26$132K
Net assetsLn 32$60K
OperationsPt I, VI
EmployeesI 510
VolunteersI 6116
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 FY21End FY21
Cash and savingsLn 1–2$29K$56K
InvestmentsLn 11–13$609$7K
Land, buildings, equipmentLn 10c$10K$8K
Total assetsLn 16$83K$193K
LiabilitiesLn 26$165K$132K
Net assetsLn 32−$82K$60K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$75K$51K−$6K$30K
Other employee benefitsLn 9$7K$25$3K$4K
Payroll taxesLn 10$10K$6K$4K
Accounting feesLn 11c$13K$13K
Other fees for servicesLn 11g$296K$296K
Advertising and promotionLn 12$82K$80K$3K
TravelLn 17$1K$1K
InterestLn 20$6K$6K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$51K$877$50K
Other expenses (24a–d)Ln 24$133K$133K
All other expensesLn 24e$26K$18K$6K$2K
Total functional expensesLn 25$702K$587K$75K$39K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $777K$680K$98K−$220K 990 PDF
FY2023 $752K$794K−$42K−$318K 990 PDF
FY2022 $595K$805K−$209K−$152K 990 PDF
FY2021 Viewing $838K$702K$136K$60K 990 PDF
FY2020 $279K$265K$14K−$82K 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 FY2021 990 (6 parts)
Part I · Summary $837,921 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $233,748$536,558
I-9 Program service revenuePrior year $44,767$300,147
I-10 Investment incomePrior year $16$11
I-11 Other revenuePrior year $855$1,205
I-12 Total revenuePrior year $279,386$837,921
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $120,943$91,442
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $144,037$610,207
I-18 Total expensesPrior year $264,980$701,649
I-19 Revenue less expensesPrior year $14,406$136,272
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $837,921 across 7 lines filed
Lines not itemized here account for $1,123 of total revenue; see the IRS return.
VIII-1e Government grants$379,081
VIII-1f All other contributions, gifts and grants$157,477
VIII-1h Total contributions, gifts and grants$536,558
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $300,147$300,147
VIII-3 Investment incomeExcluded from tax $11$11
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $82$82
VIII-12 Total revenueRelated to mission $300,147 · Unrelated business $0 · Excluded from tax $1,216$837,921
Part IX · Statement of functional expenses $701,649 across 12 lines filed
IX-6 Pay of disqualified personsPrograms $51,262 · Management −$6,330 · Fundraising $30,000$74,932
IX-9 Other employee benefitsPrograms $25 · Management $2,677 · Fundraising $4,280$6,982
IX-10 Payroll taxesPrograms $5,937 · Management $3,591$9,528
IX-11c Accounting feesManagement $13,033$13,033
IX-11g Other fees for servicesPrograms $295,691$295,691
IX-12 Advertising and promotionPrograms $79,620 · Fundraising $2,875$82,495
IX-17 TravelPrograms $1,320$1,320
IX-20 InterestManagement $5,849$5,849
IX-22 Depreciation, depletion and amortizationPrograms $1,520$1,520
IX-23 InsurancePrograms $877 · Management $50,119$50,996
IX-24 Other expenses (24a–d)Programs $133,110$133,110
IX-24e All other expensesPrograms $17,721 · Management $6,450 · Fundraising $2,022$26,193
IX-25 Total functional expensesPrograms $587,083 · Management $75,389 · Fundraising $39,177$701,649
Part X · Balance sheet $192,585 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $28,926$55,782
X-3 Pledges and grants receivableStart of year $20,000$20,000
X-4 Accounts receivableStart of year $1,525$13,534
X-8 Inventories for sale or useStart of year $10,843$5,635
X-9 Prepaid expenses and deferred chargesStart of year $8,224$39,004
X-10c Land, buildings and equipment, netStart of year $10,010$8,490
X-12 Other securitiesStart of year $609$6,549
X-15 Other assetsStart of year $2,750$43,591
X-16 Total assetsStart of year $82,887$192,585
X-17 Accounts payable and accrued expensesStart of year $726$4,829
X-26 Total liabilitiesStart of year $164,687$132,184
X-27 Net assets without donor restrictionsStart of year −$101,800$40,401
X-28 Net assets with donor restrictionsStart of year $20,000$20,000
X-32 Total net assets or fund balancesStart of year −$81,800$60,401
X-33 Total liabilities and net assetsStart of year $82,887$192,585
Part XI · Reconciliation of net assets $60,401 net assets at year end
XI-1 Total revenue$837,921
XI-2 Total expenses$701,649
XI-3 Revenue less expenses$136,272
XI-4 Net assets at start of year−$81,800
XI-5 Net unrealized gains (losses) on investments$5,929
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$60,401

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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