Gainesville Circus Center Inc

Nonprofit profile at a glance

EIN
823851640
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Gainesville, FL, USA
Phone
3523160682
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Specialized Education Institutions

Reported finances

Revenue
$564,084
Expenses
$550,018
Assets
$82,362
Liabilities
$69,822

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • COREY CHEVAL (EXECUTIVE DIRECTOR INTERIM PRESIDEN)

Highest reported compensation

  • COREY CHEVAL (EXECUTIVE DIRECTOR INTERIM PRESIDEN): $85,745 total reported compensation
  • ISABEL F BRAZZEL (ASSISTANT DIRECTOR): $43,247 total reported compensation
  • SAMANTHA BELMORE (COACH): $34,339 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Offers classes for kids and adults, camps, workshops and performances. Specialize in aerial arts, as well as a diverse range of dance and cirque skills.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 21
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.5%; rating input score 98
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 2.5%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.15; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 38.5%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: 13.8% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 23.1% per year; rating input score 100; 86th percentile among comparable filings
  • Asset growth: 26.1% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 97.5% of revenue deployed · 100% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $550K in reported program spending
  • Leadership: top reported pay $86K · 10 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • 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: Governance controls: 7 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • High — Sustainability: Total-asset coverage ratio scored 8/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.