2024-05-02T09:59:43-05:00 2023-08-31 341873282 CBIZ MHM LLC 222 SOUTH 9TH STREET SUITE 1000 MINNEAPOLIS MN 55402 990 2022-09-01 411856160 CIRCUS OF THE STAR CIRC 6516998229 1270 MONTREAL AVENUE ST PAUL MN 55116 ROBERT DAWSON EXECUTIVE DIRECTOR 6516998229 2024-04-14 1 ROBERT DAWSON 999009999 0 BRUCE THIEL P00526510 6123397811 2024-04-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CIRCUS JUVENTAS ROBERT DAWSON 1270 MONTREAL AVENUE ST PAUL MN 55116 4490462 0 X WWW.CIRCUSJUVENTAS.ORG X 1995 MN A PERFORMING ARTS CIRCUS SCHOOL DEDICATED TO INSPIRING ARTISTRY AND CONFIDENCE. 11 7 68 419 6008 0 855485 798101 3119717 3442279 32561 28013 463915 72859 4471678 4341252 329296 303973 0 0 2010001 2263162 13100 9625 258071 1258324 1508105 3610721 4084865 860957 256387 3605957 4151867 915957 1205480 2690000 2946387 X SEE SCHEDULE O. 0 0 2140443 303973 2217741 CLASSES: CIRCUS JUVENTAS OFFERS OUTSTANDING CIRCUS ARTS TRAINING TO YOUTH AGES 2 TO 22. INDIVIDUAL AND COLLABORATIVE SKILLS ARE TAUGHT IN A CULTURE OF RESPECT, ACCEPTANCE, AND INDIVIDUALITY WITH A FOCUS ON SAFETY AND CREATIVITY. BEGINNING, INTERMEDIATE, AND ADVANCED LEVEL CLASSES ARE OFFERED YEAR-ROUND ALONG WITH SUMMER CAMPS AND WORKSHOPS IN A WIDE RANGE OF CIRCUS ACTS. SPECIALTY CLASSES ARE OFFERED FOR STUDENTS WITH DISABILITIES AND FOR ADULTS TRAINING TO BE PROFESSIONALS IN THE CIRCUS ARTS. TRAINING IS PROVIDED BY OVER 40 EXPERIENCED AND DIVERSE CIRCUS PROFESSIONALS FROM AROUND THE WORLD. IN FY23 1,100 INDIVIDUALS ENROLLED IN OVER 7,000 CLASS SESSIONS AT OUR FACILITY ALONE. 1179078 1221659 PERFORMANCES: A KEY ELEMENT OF CIRCUS JUVENTAS' PROGRAMMING ARE THE PERFORMANCE PPORTUNITIES OFFERED TO ALL STUDENTS. IN A TYPICAL YEAR, OVER 750 BEGINNING/INTERMEDIATE LEVEL STUDENTS PERFORM IN A LARGE-SCALE SPRING PRODUCTION WITH MUSIC, COSTUMING, AND PRESENTATION. THE ANNUAL SUMMER SHOW IS PROFESSIONAL-LEVEL WITH ORIGINAL SETS, COSTUMES, MUSIC, AND STAGING INVOLVING OVER 70 OF OUR MOST ADVANCED STUDENTS AND RUNNING OVER 3 WEEKENDS. EACH WINTER, OUR INTERMEDIATE/ADVANCED STUDENTS PERFORM IN OUR ANNUAL HOLIDAY SHOW. COMBINED AUDIENCESFOR THESE SHOWS GENERALLY TOP 30,000 ATTENDEES ANNUALLY. IN FY23, STUDENTS IN THE SPRING CELEBRATION PERFORMANCES, SUMMER SHOW, AND HOLIDAY SHOW PERFORMED FOR NEARLY SOLD-OUT HOUSES. 24166 25039 HOSTING AND OUTSIDE EVENTS: IN A TYPICAL YEAR, CIRCUS JUVENTAS CONDUCTS OUTREACH BY PERFORMING AT SPECIAL EVENTS BOTH UNDER ITS BIG TOP AND AT OTHER VENUES. IN FY23, THESE HAVE INCLUDED: PERFORMANCES AT AI. RINGLING THEATRE AND THE BIG TOP PARADE & CELEBRATION AT CIRCUS WORLD IN BARABOO, WISCONSIN, HASTINGS RIVERTOWN DAYS, AND CHILDREN'S HOSPITAL MINNESOTA. WE WERE ALSO ABLE TO HOST AND OFFER FREE TICKETS TO OUR OUTREACH PARTNERS: BOLDER OPTIONS, NEIGHBORHOODHOUSE, ST. PAUL PARKS AND RECREATION, AND TICKETS FOR KIDS CHARITIES. 3343687 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 40 0 1 68 1 1 1 0 0 0 0 1 1 0 0 0 0 X 11 7 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X CHUM STRUVE 6516998229 1270 MONTREAL AVENUE ST PAUL MN 55116 DANIEL W BUTLER CEO/CO-FOUNDER 40.00 X X 196680 0 25426 BETTY BUTLER VP/ARTISTIC DIR./CO-FOUNDER 40.00 X X 167604 0 28470 ROBERT DAWSON EXECUTIVE DIRECTOR 40.00 X X 114167 0 2075 RACHEL BUTLER NORRIS ARTISTIC DIRECTOR 40.00 X X 97409 0 1150 CHERITI SWIGART CHAIR 1.00 X X 0 0 0 JOHN HARRINGTON VICE CHAIR 1.00 X X 0 0 0 ROZ ALLYSON FORMER TREASURER 1.00 X X 0 0 0 SHANI NORBERG BOARD MEMBER 1.00 X 0 0 0 ERICH AXMACHER BOARD MEMBER 1.00 X 0 0 0 ANN REYNOLDS BOARD MEMBER 1.00 X 0 0 0 SONIA MILLER-VAN OORT SECRETARY 1.00 X X 0 0 0 JOHN BENNET TREASURER 1.00 X X 0 0 0 575860 0 57121 3 0 1 0 0 194541 364391 239169 79245 798101 TUITION REVENUE 611600 2282779 2282779 EVENT PERFORMANCE 711190 1138300 1138300 PRIVATE GROUP EVENTS 711190 11750 11750 NEXGEN 711190 9450 9450 3442279 27938 27938 75 0 75 75 75 89545 194541 107178 -17633 -17633 13754 911 12843 12843 107326 41121 66205 22160 44045 ADVERTISING REVENUE 711190 6008 6008 OTHER REVENUE 541800 5436 5436 11444 4341252 3464439 6008 72704 303973 303973 639348 509666 118875 10807 1315317 1099637 65417 150263 47806 39679 4302 3825 107242 94095 778 12369 153449 127363 13810 12276 71112 71112 95119 95119 9625 9625 105419 70401 24881 10137 103201 103201 204563 163136 27297 14130 38980 27242 8595 3143 109006 85024 14171 9811 16437 16437 7779 6068 1011 700 32397 25269 4212 2916 103307 80579 13430 9298 104879 76011 20097 8771 PERFORMANCE COST 499161 499161 MISCELLANEOUS 16745 16745 4084865 3343687 483107 258071 2547899 2401036 500000 600 4000 12419 6049 2523829 1530070 1045039 993759 0 247023 3605957 4151867 174129 204485 16875 29040 724953 719526 0 252429 915957 1205480 X 2690000 2946387 2690000 2946387 3605957 4151867 256387 0 X 0 1 X 1 0 X 548557 680459 585876 854685 798101 3467678 548557 680459 585876 854685 798101 3467678 259338 3208340 6644 4744 2042 3753 27938 45121 10315 5836 23703 361115 6564 407533 3920332 13881874 0.81840 0.79680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1807112 994364 812748 716717 535706 181011 993759 OPERATING RIGHT OF USE ASSETS 247023 247023 OPERATING LEASE LIABILITIES 252429 252429 X 4079311 0 4079311 261941 261941 4341252 3822924 42032 42032 3780892 303973 303973 4084865 PART X, LINE 2: THE CIRCUS IS ORGANIZED AND OPERATED AS A NONPROFIT, TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE EXCEPT TO THE EXTENT IT HAS INCOME THAT IS NOT RELATED TO ITS EXEMPT PURPOSE. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. THE CIRCUS BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND ACCORDINGLY, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -41,121. DIRECT COSTS OF RAFFLE -911. SCHOLARSHIPS/FEE ABATEMENTS 303,973. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 41,121. DIRECT COSTS OF RAFFLE 911. PART XII, LINE 4B - OTHER ADJUSTMENTS: SCHOLARSHIPS/FEE ABATEMENTS 303,973. GALA 284086 194541 89545 34470 72708 284086 194541 89545 34470 72708 107178 -17633 1 STUDENT FEE ABATEMENT 204 303973 PART I, LINE 2: CIRCUS JUVENTAS STRIVES TO PROVIDE TUITION SCHOLARSHIPS TO FAMILIES WHO DEMONSTRATE FINNACIAL NEED AND PROVIDES WORK-STUDY OPPORTUNITIES FOR STUDENTS 14 AND OLDER TO BECOME MORE INVOLVED AND GAIN VALUABLE EXPERIENCE TAKING ON COACHING OR ADMINISTRATIVE RESPONSIBILITIES. SCHOLARSHIPS APPLICATIONS ARE COMPILED BY THE STUDENT FINANCE MANAGER AND REVIEWED BY THE EXECUTIVE DIRECTOR; TYPICALLY, ABOUT 90% OF THE APPLICANTS QUALIFY FOR FREE OR REDUCED-PRICE LUNCH. CRITERIA FOR DETERMINING SCHOLARSHIP AWARDS INCLUDES THE INFORMATION IN THE APPLICATION, NUMBER OF CLASSES REQUESTED, AVAILABLE FUNDS, AND THE DEDICATION, LEVEL, AND CAPACITY OF THE STUDENT. X X X 0 0 0 0 0 0 0 1 0 DANIEL W BUTLER CEO/CO-FOUNDER 179572 0 6000 0 11108 0 7166 0 18260 0 222106 0 0 0 BETTY BUTLER VP/ARTISTIC DIR./CO-FOUNDER 155140 0 6000 0 6464 0 6191 0 22279 0 196074 0 0 0 PART I, LINE 7 THE BOARD APPROVES A BONUS POOL FOR STAFF AND THE BONUS AMOUNTS FOR THE PRESIDENT AND ARTISTIC DIRECTOR. RACHEL BUTLER NORRIS FAMILY MEMBER/DANIEL W BUTLER - PRESIDENT 102832 EMPLOYMENT 0 MADISON BUTLER FAMILY MEMBER/DANIEL W BUTLER - PRESIDENT 51042 EMPLOYMENT 0 X AUCTION ITEMS 345 72708 SELLING PRICE X DESIGN SERVICE 1 3079 COMPARABLE PRICE X HOTEL ROOMS 1 2224 COMPARABLE PRICE X MISCELLANEOUS 3 1234 COMPARABLE PRICE 0 0 1 0 PART I, COLUMN (B): COLUMN B REPORTS THE NUMBER OF ITEMS CONTRIBUTED FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: CIRCUS JUVENTAS, A PERFORMING ARTS CIRCUS SCHOOL FOR YOUTH, IS DEDICATED TO INSPIRING ARTISTRY AND SELF-CONFIDENCE THROUGH A MULTI-CULTURAL CIRCUS ARTS EXPERIENCE. FORM 990, PART VI, SECTION A, LINE 2 DANIEL W, ELIZABETH, AND RACHEL BUTLER - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS EMAILED TO ALL BOARD MEMBERS IN ADVANCE OF THE MEETING, AND ANY QUESTIONS ARE ADDRESSED AT THE BOARD MEETING PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE PURPOSE OF THE CONFLICT OF INTEREST POLICY IS TO PROTECT THIS CORPORATION IN TRANSACTIONS OR ARRANGEMENTS THAT, DIRECTLY OR INDIRECTLY, BENEFIT ANY OFFICER, DIRECTOR OR MEMBER OF A COMMITTEE OF THE CORPORATION OR RESULT IN A POSSIBLE EXCESS BENEFIT TRANSACTION. DUTY TO DISCLOSE: IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, THE INTERESTED PERSON MUST FULLY DISCLOSE TO THE BOARD OF DIRECTORS THE FINANCIAL INTEREST IN THE MANNER AND TO THE EXTENT REQUIRED BY THE BOARD OF DIRECTORS. DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS: AFTER FULL DISCLOSURE OF THE FINANCIAL INTEREST TO THE BOARD OF DIRECTORS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, THE INTERESTED PERSON SHALL LEAVE THE BOARD OF DIRECTORS MEETING WHILE THE REMAINING MEMBERS OF THE BOARD OF DIRECTORS DETERMINES WHETHER A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: A. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD OF DIRECTORS MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE BOARD OF DIRECTORS SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE CORPORATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE OF THE BOARD IS INVOLVED IN THE PROCESS, ALTHOUGH THE CHAIR TAKES THE LEAD. THE COMPENSATION DETERMINATION PROCESS WAS COMPLETED IN AUGUST 2022. THE PRIMARY BENCHMARKING TOOL THAT IS USED IS AN ANNUAL SALARY AND WAGES SURVEY COMPILED BY THE MN COUNCIL OF NON-PROFITS. COMPENSATION AND BENEFITS INFORMATION FOR POSITIONS/JOB DESCRIPTIONS IN MINNESOTA BASED NON-PROFITS IS PRESENTED IN SUMMARY FORM. THE RESPONSIBILITIES AND ACCOMPLISHMENTS OF THE EXECUTIVE DIRECTOR AND ARTISTIC DIRECTOR ARE COMPARED TO OTHER LEADERSHIP POSITIONS IN THE SURVEY AS WELL AS SPECIFIC POSITIONS IN TWIN CITIES ARTS ORGANIZATIONS. THE EXECUTIVE COMMITTEE AGREES TO A COMPENSATION RECOMMENDATION THAT IS TAKEN TO THE ENTIRE BOARD. THE ENTIRE BOARD VOTES ON THAT RECOMMENDATION AS PART OF THE ANNUAL BUDGET APPROVAL PROCESS. ALTHOUGH THE EXECUTIVE DIRECTOR AND ARTISTIC DIRECTOR ARE MEMBERS OF THE BOARD, THEY CANNOT VOTE ON THIS ISSUE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS ARTICLES OF INCORPORATION, BYLAWS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.