Return of Organization Exempt from Income
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efile GRAPHIC p rint - DO NOT PROCESS As Filed Data - DLN: 93493167015054 Return of Organization Exempt From Income Tax OMB No 1545-0047 Form 990 Under section 501 (c), 527, or 4947 (a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation) 2012 Department of the Treasury Internal Revenue Service 1-The organization may have to use a copy of this return to satisfy state reporting requirements A For the 2012 calendar year, or tax year beginning 08-01-2012 , 2012, and ending 07-31-2013 C Name of organization B Check if applicable D Employer identification number THE BIG APPLE CIRCUS LTD F Address change 13-2906037 Doing Business As F Name change 1 Initial return Number and street (or P 0 box if mail is not delivered to street address ) Room/suite E Telephone number ONE METROTECH CENTER NO 3RD FL p Terminated (212)268-2500 (- Amended return City or town, state or country, and ZIP + 4 BROOKLYN, NY 11201 1 Application pending G Gross receipts $ 20,304,376 F Name and address of principal officer H(a) Is this a group return for LYNN M STIRRUP affiliates? (-Yes No ONE METROTECH CENTER NO 3RD FL BROOKLYN , NY 11201 H(b) Are all affiliates included? 1 Yes (- No If "No," attach a list (see instructions) I Tax - exempt status F 501(c)(3) 1 501 (c) ( ) I (insert no ) (- 4947(a)(1) or F_ 527 H(c) Group exemption number - J Website :1- WWW BIGAPPLECIRCUS ORG K Form of organization F Corporation 1 Trust F_ Association (- Other 0- L Year of formation 1977 M State of legal domicile NY Summary 1 Briefly describe the organization 's mission or most significant activities THE CREATION AND PERFORMANCE OF AN ANNUAL PRODUCTION HAS ALWAYS BEEN THE CENTRAL ACTIVITY FOR THE CIRCUS THIS PRODUCTION ASSURES THE ORGANIZATION'S ARTISTIC INTEGRITY AND GUIDES THE DEVELOPMENT OF ITS FIVE COMMUNITY OUTREACH PROGRAMS EACH YEAR, THE CIRCUS USES ITS INTERCULTURAL APPEAL AS THE BASIS FOR OUTREACH TO DIVERSE AUDIENCES, TRANSFO RMING THE CIRCUS ACTS INTO A RESOURCE FOR PHYSICALLY AND ECONOMICALLY DISADVANTAGED COMMUNITIES FIVE OUTREACH PROGRAMS, CLOWN CARE, VAUDEVILLE CARAVAN, CIRCUS OFTHE SENSES, CIRCUS FOR ALLi AND CIRCUS AFTER SCHOOL, CONTINUE TO BRING THE ARTISTRY OF THE CIRCUS TO SPECIAL AUDIENCES, UNDER THE BIG TOP, AND IN HOSPITALS AND COMMUNITY CENTERS IN ITS 33ND SEASON,THE BIG APPLE CIRCUS EMBRACED ITS ROLE AS NEW YORK'S "HOME TOWN" CIRCUS THE SHOWTOURED FOR 40 WEEKS AND REACHED 8 LOCATIONS FOR A TOTAL OF 360 PERFORMANCES of 2 Check this box Of- if the organization discontinued its operations or disposed of more than 25% of its net assets 3 Number of voting members of the governing body (Part VI, line 1a) . 3 20 4 Number of independent voting members of the governing body (Part VI, line 1b) . 4 20 5 Total number of individuals employed in calendar year 2012 (Part V, line 2a) . 5 574 6 Total number of volunteers (estimate if necessary) 6 27 7aTotal unrelated business revenue from Part VIII, column (C), line 12 . 7a 1,293,661 b Net unrelated business taxable income from Form 990-T, line 34 . 7b -136,760 Prior Year Current Year 8 Contributions and grants (Part VIII, line 1h) . 3,445,479 3,114,315 9 Program service revenue (Part VIII, line 2g) . 12,989,458 14,290,361 N 10 Investment income (Part VIII, column (A), lines 3, 4, and 7d . 112,468 139,919 11 Other revenue (Part VIII, column ( A), lines 5, 6d, 8c , 9c, 10c, and 11e) 1,255,090 1,305,623 12 Total revenue-add lines 8 through 11 (must equal Part VIII, column (A), line 12) . 17,802,495 18,850,218 13 Grants and similar amounts paid (Part IX, column (A), lines 1-3) 0 0 14 Benefits paid to or for members (Part IX, column (A), line 4) . 0 0 15 Salaries , other compensation , employee benefits (Part IX, column (A), lines 5-10) 7,872,902 8,870,972 16a Professional fundraising fees (Part IX, column (A), line 11e) 0 0 b Total fundraising expenses (Part IX, column (D), line 25) 0-692,830 LLJ 17 Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) . 10,703,789 12,577,559 18 Total expenses Add lines 13- 17 (must equal Part IX, column (A), line 25) 18,576,691 21,448,531 19 Revenue less expenses Subtract line 18 from line 12 -774,196 -2,598,313 Beginning of Current End of Year Year 20 Total assets (Part X, line 16) . 7,305,580 6,488,797 M %TS 21 Total liabilities (Part X, line 26) . ap ZLL 22 Net assets or fund balances Subtract line 21 from line 20 Signature Block Under penalties of perjury , I declare that I have examined this return , includin my knowledge and belief, it is true, correct , and complete Declaration of preps preparer has any knowledge Signature of officer Sign Here LYNN M STIRRUP CHIEF FINANCIAL OFFICER Type or print name and title Print/Type preparer' s name Preparers signature GARRETT M HIGGINS CPA Paid Firm's name 1- O'CONNOR DAVIES LLP Pre pare r Use Only Firm's address -665 FIFTH AVENUE NEW YORK, NY 10022 May the IRS discuss this return with the preparer shown above? ( see instructs For Paperwork Reduction Act Notice, see the separate instructions. Form 990 ( 2012) Page 2 Statement of Program Service Accomplishments Check if Schedule 0 contains a response to any question in this Part III .F 1 Briefly describe the organization's mission THE MISSION OF THE BIG APPLE CIRCUS IS TO INVIGORATE AUDIENCES WITH THE JOY AND WONDER OF CLASSICAL CIRCUS AN ACCLAIMED SHOWCASE FOR PERFORMANCE TRADITIONS FROM CULTURES AROUND THE WORLD, THE BIG APPLE CIRCUS IS A DISTINCTLY NEWYORK INSTITUTION EMBRACED BY GENERATIONS SINCE ITS FIRST PERFORMANCE IN LOWER MANHATTAN IN 1977,THE BIG APPLE CIRCUS LAUNCHED AN AMERICAN REVIVAL OFTHE CLASSICAL CIRCUS THE CIRCUS'S LOCATION IN NEW YORK IS PRECISELY THE REASON IT HAS FLOURISHED FOR OVER THREE DECADES, PERPETUATING AN INTERNATIONAL ART FORM IN ONE OFTHE WORLD'S KEY URBAN CENTERS 2 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ7 . fl Yes F No If"Yes,"describe these new services on Schedule 0 3 Did the organization cease conducting , or make significant changes in how it conducts, any program services? . F Yes F7 No If"Yes,"describe these changes on Schedule 0 4 Describe the organization 's program service accomplishments for each of its three largest program services, as measured by expenses Section 501(c)(3) and 501( c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses , and revenue, if any, for each program service reported 4a (Code ) ( Expenses $ 12,984,824 including grants of $ ) (Revenue $ 12,182,991 CIRCUS PERFORMING UNITTHE PERFORMING UNIT OF THE BIG APPLE CIRCUS IS THE DIVISION OF THE COMPANY THAT BRINGS THE ARTISTIC PRODUCTION(THE SHOW) TO VARIOUS COMMUNITIES IN A YEARLY, MULTI YEAR TOUR THE PERFORMING UNIT COMPRISES THE PERFORMANCE FACILITY(CONSISTING OF A BIG TOP TENT, ONE THOUSAND SEVEN HUNDRED AND TWENTY THREE (1,723) BLEACHER AND CHAIR SEATS, LIGHTING AND SOUND EQUIPMENT, AND PROPS, SET AND OTHER EQUIPMENT INCIDENTAL TO THE SHOW) AND TRAILERS CONTAINING GENERATORS THAT FURNISH ELECTRICAL POWER TO THE CIRCUS, LIVING ACCOMMODATIONS FOR CIRCUS PERSONNEL, TOILET FACILITIES FOR SPECTATORS, CONCESSIONS SELLING FOOD AND SOUVENIR ITEMS SELECTED BY THE CIRCUS, UNITS USED AS HOUSING FOR ANIMALS, AND FOR STORAGE, AMONG OTHERS A STAFF OF MORE THAN 100 PEOPLE IS NECESSARY TO OPERATE THE UNIT, INCLUDING PERFORMING ARTISTS, OPERATIONS STAFF, AND ALL TECHNICAL PERSONNEL THAT ARE NECESSARY TO INSTALL, OPERATE, MOVE AND REMOVE THE PERFORMANCE FACILITY AND OTHER EQUIPMENT AS THE CIRCUS MAY USE INCIDENT TO THE SHOW THERE IS ALSO BOX OFFICE AND ADMINISTRATIVE STAFF, I E , PERSONNEL SUCH AS MANAGERS, USHERS, TICKET TAKERS,AND OTHER PERSONNEL SUFFICIENT, IN THE CIRCUS'JUDGEMENT, TO PROVIDE FOR THE ORDERELY SEATING AND HANDLING OF THE SPECTATORS AND FOR THE PROPER OCCUPANCY OF THE CIRCUS ON THE SITE 4b (Code ) (Expenses $ 1,428,542 including grants of $ (Revenue $ 813,709 ) CLOWN CARETHE BIG APPLE CIRCUS CLOWN CARE PROGRAM, A COMMUNITY OUTREACH PROGRAM OF THE BIG APPLE CIRCUS,SERVES HOSPITIALIZED CHILDREN IN 14 PREEMINENT PEDIATRIC FACILITIES NATIONWIDE WHILE CLINICAL STAFF TREAT CHILDREN'S DISEASES,OUR NEARLY 65 CLOWN CARE CLOWN DOCTORS PARTNER WITH THEM TO MAKE FUN AND HUMOR PART OF THE STANDARD OF CARE USING JUGGLING, MIME, MAGIC, AND MUSIC OUR CLOWN DOCTORS MAKE MORE THAN 200,000 VISITS ANNUALLY, WORKING ONE TO FIVE DAYS EACH WEEK, YEAR ROUND "A CHILD'S NATURAL NEED TO LAUGH CAN GET LOST IN THE TANGLE OF HOSPITAL PROCEDURES, TECHNOLOGIES, AND STRUCTURES, " SAYS MICHAEL CHRISTENSEN, CO-FOUNDER OF THE BIG APPLE CIRCUS, WHO CREATED THE CLOWN CARE PROGRAM IN 1986 PROFESSIONAL DOCTORS OF DELIGHT CONDUCT CLOWN ROUNDS, A PARODY OF MEDICAL ROUNDS WHERE LAUGHTER IS THE CHIEF MEDICAL TREATMENT WEARING WHITE COATS AND ASSUMING SILLY NAMES, THE CLOWNS WORK IN TEAMS OF TWO, WITH A SUPERVISING CLOWN ON EACH TEAM MASTERS OF GENTLE PARODY, CLOWN DOCTORS CAN EXAGGERATE INTIMIDATING MEDICAL JARGON AND PROCEDURES TO HUMOROUS EXTREMES, DISSIPATING FEAR AND ANXIETY IN THE PROCESS IN CLASSICAL CIRCUS, UNDER A BIG TOP TENT, THE RINGMASTER, AS THE AUTHORITY FIGURE, IS THE FOCUS OF PARODY, IN THE HOSPITAL, THE DOCTORS, RULES, AND PROCEDURES BECOME THE NATURAL TARGETS OF LOVING IRREVERENCE THE CLOWN DOCTORS PERFORM THEIR OWN SPECIALIZED PROCEDURES AT BEDSIDES, SUCH AS RED NOSE TRANSPLANTS AND KITTY CAT SCANS OUR GOAL IS TO EMPOWER HOSPITALIZED CHILDREN, MAKING THEM THE BOSSES OF THE CLOWNS, AND ENCOURAGING THEM TO DIRECT THE ACTION LIKE THEIR MEDICAL COLLEAGUES, CLOWN DOCTORS ARE HIGHLY SKILLED PRACTITIONERS OF THEIR PROFESSION