HAWAIIS VOLCANO CIRCUS LTD: Form 990EZ, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- HAWAIIS VOLCANO CIRCUS LTD (EIN 99-0294167)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-15
- IRS object ID
- 201813199349205641
- Schema version
- 2017v2.2
- 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 | 2018-11-15T12:39:24-08:00 | ReturnTs |
| Tax Period End | 2017-12-31 | 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 | 2017-01-01 | 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 4523 | AddressLine1Txt |
| City | Pahoa | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96778 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Tristan Graham | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Signature | 2018-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
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 | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | 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 |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $25,629 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $3,875 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $21,749 | ProgramServiceRevenueAmt |
| Investment Income | $5 | 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 | $25,629 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $13,695 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $28 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $30,600 | OtherExpensesTotalAmt |
| Total Expenses | $44,323 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$18,694 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $419,098 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $400,404 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,742 | BOYAmt |
| EOY | $8,530 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $241,792 | BOYAmt |
| EOY | $229,037 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,999 | BOYAmt |
| EOY | $164,113 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $420,533 | BOYAmt |
| EOY | $401,680 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,435 | BOYAmt |
| EOY | $1,276 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $419,098 | BOYAmt |
| EOY | $400,404 | 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 | Grants And AllocationsGrantsAndAllocationsAmt |
|---|---|
| Seaview Performing Arts Center for Education provides classes in circus arts and other cultural activities. Approximately 40 people per week attend classes. | $2,644 |
| Hawaii Island Community Circus Unity Project operates a children's summer day camp lasting 5 days. Approximately 25 children attend each camp held. | $3,425 |
| Two local charter schools Hawaii Academy of Arts and Sciences and the Kua O Ka La Elementary School operate out of the facilities provided by HVC. | $638 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $6,707 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (7 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Michelle David | ||
| President | 6.00 | $0 |
| Bryan Brey | ||
| Secretary | 2.00 | $0 |
| Aileen Wilke | ||
| Director | 0 | $0 |
| Alexis Lee | ||
| Director | 0 | $0 |
| Patrick Hesser | ||
| Director | 0 | $0 |
| Reza Morin-Dayani | ||
| Director | 0 | $0 |
| Cheryl Taylor | ||
| Director | 0 | $0 |
| 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 |
| Organization Filed990 T | false | OrganizationFiled990TInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| 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 | PO Box 163 | AddressLine1Txt |
| City | Kurtistown | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96760 | 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 |
| Form720 Filed | false | Form720FiledInd |
| 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 |
| Related Org Sect527 Org | false | RelatedOrgSect527OrgInd |
| 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 | $79,341 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $50,697 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $14,392 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,150 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,875 | CurrentTaxYearAmt |
| Total | $151,455 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $70,371 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $51,282 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $25,147 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $23,390 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $21,749 | CurrentTaxYearAmt |
| Total | $191,939 | 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 | $149,712 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $101,979 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $39,539 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,540 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,624 | CurrentTaxYearAmt |
| Total | $343,394 | 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 | $343,394 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $11 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5 | CurrentTaxYearAmt |
| Total | $46 | 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 | $11 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $11 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $11 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $8 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5 | CurrentTaxYearAmt |
| Total | $46 | 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 | $149,723 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $101,990 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $39,550 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $26,548 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25,629 | CurrentTaxYearAmt |
| Total | $343,440 | 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 (27 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $223 |
| Other Expenses.1002 | Office Expenses $30 |
| Other Expenses.1005 | Travel $55 |
| Other Expenses.1007 | Conferences, Conventions, and Meetings $85 |
| Other Expenses.1009 | Depreciation $15842 |
| Other Expenses.1012 | Insurance $-82 |
| Other Expenses.1 | Land Lease $5641 |
| Other Expenses.2 | Utilities $2279 |
| Other Expenses.3 | Prior Year Grant Refund $1642 |
| Other Expenses.4 | Repairs & Maintenance $1388 |
| Other Expenses.5 | Telephone & Internet $1126 |
| Other Expenses.6 | GE Taxes $937 |
| Other Expenses.7 | Supplies $652 |
| Other Expenses.8 | Hiccup Workshops $580 |
| Other Expenses.9 | Dues & Subscriptions $103 |
| Other Expenses.10 | Automobile $45 |
| Other Expenses.11 | Licenses & Permits $29 |
| Other Expenses.12 | Bank Charges $25 |
| Other Assets.1001 | Automobiles - Beginning $6945 Automobiles - Ending $3242 |
| Other Assets.1003 | Machinery and Equipment - Beginning $261 Machinery and Equipment - Ending $87 |
| Other Assets.1 | SPACE Lease - Beginning $165413 SPACE Lease - Ending $159772 |
| Other Assets.2 | TDI Advance - Beginning $180 TDI Advance - Ending $180 |
| Other Assets.3 | Security Deposit - Beginning $200 Security Deposit - Ending $0 |
| Other Assets.4 | Payroll Advance - Beginning $0 Payroll Advance - Ending $832 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $76 Accounts Payable and Accrued Expenses - Ending $76 |
| Total Liabilities.1 | Security Deposits - Beginning $1200 Security Deposits - Ending $1200 |
| Total Liabilities.2 | Payroll Taxes Payable - Beginning $159 Payroll Taxes Payable - Ending $0 |