Circus Harmony

Nonprofit profile at a glance

EIN
431918399
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Florissant, MO, USA
Phone
3144367676
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Performing Arts Organizations

Official website

Reported finances

Revenue
$631,350
Expenses
$617,741
Assets
$706,213
Liabilities
$37,157

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • TIFFARNISH LEWIS (PRESIDENT)

Highest reported compensation

  • JESSICA HENTOFF (NON VOTING DIRECTOR): $93,917 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Circus harmony uses the teaching and performing of circus arts to build character and community.

What it reported doing in 2024

Core programsthe circus harmony showcase and teacher training program is a unique arts education and youth development program. This ongoing project includes the finding, training, and development of youth circus performers from different socio-economic and cultural backgrounds. Children work with professional circus educators, choreographers and musicians to create acts for public performances and to also learn how to teach the skills they practice. Circus arts performed and taught include aerial, acrobatic, juggling, comedy and balancing acts. In the course of a year, students present over 300 shows. In their performances, our young artists display how they have overcome fear, prejudice and gravity while presenting entertaining, quality circus shows. As they teach, they experience the power of passing it on.

Operating model

Revenue model
Donor-supported. 62% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 92
  • Accountability: 42
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.7%; rating input score 66
  • Program expense ratio: 65%; rating input score 65
  • Fundraising efficiency: $4.56 raised per $1 spent on fundraising; rating input score 15; 15th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 2.2%; rating input score 42; 42nd percentile among comparable filings
  • Total-asset coverage ratio: 1.14; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 1.8% per year; rating input score 100; 26th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 22.2% per year; rating input score 100; 84th percentile among comparable filings

Details

  • Where the money goes: 65.7% of revenue deployed · 65% of spending went to programs
  • Governance: 0 of 11 board members independent · 7 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $402K in reported program spending
  • Leadership: top reported pay $94K · 12 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 15/100.
  • Moderate — Sustainability: Operating margin scored 42/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.