HAWAIIS VOLCANO CIRCUS LTD: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HAWAIIS VOLCANO CIRCUS LTD (EIN 99-0294167)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-13
- IRS object ID
- 202403189349205840
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-13T19:46:32-08:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 549926214 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | David Goodman | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 1084 | AddressLine1Txt |
| City | Volcano | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 967851084 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 990294167 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Hawaiis Volcano Circus | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HAWA | BusinessNameControlTxt |
| Phone | 8089658756 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RR2 Box 4524 | AddressLine1Txt |
| City | Pahoa | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96778 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Morgan Langham | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2024-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David Goodman | PreparerPersonNm |
| PTIN | P01303969 | PTIN |
| Phone | 8089858893 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Gross Receipts | $81,797 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $48,048 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $33,743 | ProgramServiceRevenueAmt |
| Investment Income | $6 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $81,797 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $22,817 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $3,297 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $7,917 | OccupancyRentUtltsAndMaintAmt |
| Other Expenses Total | $84,147 | OtherExpensesTotalAmt |
| Total Expenses | $118,178 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$36,381 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $402,781 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $366,400 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $88,703 | BOYAmt |
| EOY | $63,791 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,242 | BOYAmt |
| EOY | $176,453 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $132,036 | BOYAmt |
| EOY | $127,865 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $403,981 | BOYAmt |
| EOY | $368,109 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,200 | BOYAmt |
| EOY | $1,709 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $402,781 | BOYAmt |
| EOY | $366,400 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | To organize, and maintain a company of performing circus artists for educational, instructive and entertainment purposes while owning and operating a cultural and educational center for arts and agriculture | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (5 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| Hawaii Island Community Circus Unity Project operates a children's summer day camp lasting 5 days. Approximately 25 children attend each camp held. | $4,866 |
| Seaview Performing Arts Center for Education provides classes in circus arts and other cultural activities. Approximately 40 people per week attend classes. | $3,213 |
| Local charter school Hawaii Academy of Arts and Sciences operates out of the facilities provided by HVC. | $21,171 |
| Out On a Limb is a multi-pronged community agriculture program. We offer workshops on food cultivation and fruit tree care we organize and conduct Micro Farm tours in the neighborhood so novices can learn from local experts and we organize a gleaning program, where homeowners can donate tree crops and volunteers pick the fruit and distribute it in the community where 25 of families live below the poverty line. We have also, with the help of volunteers and other organizations, built community gardens at SPACE, with organized monthly work parties and harvests with families in the community | $1,329 |
| Puna Strong assists with disaster readiness and community resilience as part of the county recovery efforts in the wake of the 2018 Kilauea Volcano eruption. | $44,556 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $75,135 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Henrik Bothe | ||
| President & CEO | 6.00 | $0 |
| Cheryl Taylor | ||
| Director | 0 | $0 |
| Maja Nisson | ||
| Secretary | 2.00 | $0 |
| Taliesin McEnaney | ||
| Director | 0 | $0 |
| Morgan Langham | ||
| Executive Dir. | 20.00 | $20,960 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Laurie Saarinen | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2004 Kalanianaole | AddressLine1Txt |
| City | Hilo | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96720 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8089375442 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $4,051 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,197 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $30,967 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $68,449 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $48,048 | CurrentTaxYearAmt |
| Total | $173,712 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,023 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $16,530 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,734 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,579 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $33,743 | CurrentTaxYearAmt |
| Total | $120,609 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,074 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,727 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,701 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $100,028 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,791 | CurrentTaxYearAmt |
| Total | $294,321 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $294,321 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6 | CurrentTaxYearAmt |
| Total | $21 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6 | CurrentTaxYearAmt |
| Total | $21 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,077 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38,731 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,704 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $100,033 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $81,797 | CurrentTaxYearAmt |
| Total | $294,342 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99990 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99990 | PublicSupportPY509Pct |
| Investment Income CY | 0.00010 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00010 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (23 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $28 |
| Other Expenses.1002 | Office Expenses $81 |
| Other Expenses.1003 | Information Technology $1635 |
| Other Expenses.1009 | Depreciation $11495 |
| Other Expenses.1012 | Insurance $-224 |
| Other Expenses.1 | Program Costs - Puna Strong $44556 |
| Other Expenses.2 | Repairs & Maintenance $10065 |
| Other Expenses.3 | Instructors $4650 |
| Other Expenses.4 | Production Costs $3189 |
| Other Expenses.5 | Program Costs - Hiccup Circus $2430 |
| Other Expenses.6 | Kilauea Recovery Costs $1806 |
| Other Expenses.7 | General Excise Tax $1497 |
| Other Expenses.8 | Supplies $1433 |
| Other Expenses.9 | Program Costs - Out on a Limb $1329 |
| Other Expenses.10 | Business Meals $124 |
| Other Expenses.11 | Licenses & Permits $28 |
| Other Expenses.12 | Dues & Subscriptions $25 |
| Other Assets.1003 | Machinery and Equipment - Beginning $2 Machinery and Equipment - Ending $1734 |
| Other Assets.1005 | Accounts Receivable - Beginning $262 Accounts Receivable - Ending $0 |
| Other Assets.1011 | Prepaid Expenses and Deferred Charges - Beginning $180 Prepaid Expenses and Deferred Charges - Ending $180 |
| Other Assets.1 | SPACE Lease - Beginning $131592 SPACE Lease - Ending $125951 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $509 |
| Total Liabilities.1 | Rental Security Deposit - Beginning $1200 Rental Security Deposit - Ending $1200 |