HAWAIIS VOLCANO CIRCUS LTD: Form 990EZ, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- HAWAIIS VOLCANO CIRCUS LTD (EIN 99-0294167)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-14
- IRS object ID
- 202203189349209080
- Schema version
- 2021v4.1
- 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 | 2022-11-14T18:36:48-08:00 | ReturnTs |
| Tax Period End | 2021-12-31 | 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 | 2021-01-01 | 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 | Henrik Bothe | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2022-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Henrik | PersonFirstNm |
| Person Last | Bothe | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
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 |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | 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 | $52,704 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $30,967 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $21,734 | ProgramServiceRevenueAmt |
| Investment Income | $3 | 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 | $52,704 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $12,615 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $1,471 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $997 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $23 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $29,026 | OtherExpensesTotalAmt |
| Total Expenses | $44,132 | TotalExpensesAmt |
| Excess Or Deficit For Year | $8,572 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $375,137 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $383,709 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,034 | BOYAmt |
| EOY | $53,028 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,938 | BOYAmt |
| EOY | $194,396 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,365 | BOYAmt |
| EOY | $137,485 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $376,337 | BOYAmt |
| EOY | $384,909 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,200 | BOYAmt |
| EOY | $1,200 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $375,137 | BOYAmt |
| EOY | $383,709 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | Maintaining circus artists for educational, cultural, and entertainment purposes as well as developing an educational center for performing circus artists. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 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. | $5,641 |
| Seaview Performing Arts Center for Education provides classes in circus arts and other cultural activities. Approximately 40 people per week attend classes. | $2,455 |
| Local charter school Hawaii Academy of Arts and Sciences operates out of the facilities provided by HVC. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $8,096 | 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 | $10,800 |
| 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 | $3,875 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $5,954 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,051 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,197 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $30,967 | CurrentTaxYearAmt |
| Total | $67,044 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $21,749 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13,444 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $17,023 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,530 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,734 | CurrentTaxYearAmt |
| Total | $90,480 | 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 | $25,624 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,398 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,074 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,727 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $52,701 | CurrentTaxYearAmt |
| Total | $157,524 | 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 | $157,524 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3 | CurrentTaxYearAmt |
| Total | $19 | 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 | $5 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3 | CurrentTaxYearAmt |
| Total | $19 | 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 | $25,629 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,402 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $21,077 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $38,731 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $52,704 | CurrentTaxYearAmt |
| Total | $157,543 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99990 | PublicSupportCY509Pct |
| Investment Income CY | 0.00010 | InvestmentIncomeCYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (17 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $615 |
| Other Expenses.1009 | Depreciation $11542 |
| Other Expenses.1012 | Insurance $-565 |
| Other Expenses.1 | Land Lease $5641 |
| Other Expenses.2 | Program Costs - Puna Strong $3872 |
| Other Expenses.3 | Program Costs - Hiccup Circus $2455 |
| Other Expenses.4 | Repairs & Maintenance $2329 |
| Other Expenses.5 | Instructor $1150 |
| Other Expenses.6 | General Excise Tax $1044 |
| Other Expenses.7 | Supplies $765 |
| Other Expenses.8 | Dues & Subscriptions $163 |
| Other Expenses.10 | Licenses & Permits $15 |
| Other Assets.1003 | Machinery and Equipment - Beginning $2 Machinery and Equipment - Ending $2 |
| Other Assets.1005 | Accounts Receivable - Beginning $309 Accounts Receivable - Ending $70 |
| Other Assets.1011 | Prepaid Expenses and Deferred Charges - Beginning $180 Prepaid Expenses and Deferred Charges - Ending $180 |
| Other Assets.1 | SPACE Lease - Beginning $142874 SPACE Lease - Ending $137233 |
| Total Liabilities.1 | Rental Security Deposit - Beginning $1200 Rental Security Deposit - Ending $1200 |