HAWAIIS VOLCANO CIRCUS LTD: Form 990EZ, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- HAWAIIS VOLCANO CIRCUS LTD (EIN 99-0294167)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-05-11
- IRS object ID
- 201531319349202478
- Schema version
- 2014v5.0
- 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 | 2015-05-11T17:46:05-07:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
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 | 2014-01-01 | 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 | 2015-05-11 | 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 | 2014 | TaxYr |
| Build TS | 2016-02-25 16:41:14Z | 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 | $102,690 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $50,697 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $51,282 | ProgramServiceRevenueAmt |
| Investment Income | $11 | 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 |
| Other Revenue Total | $700 | OtherRevenueTotalAmt |
| Total Revenue | $102,690 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $27,785 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $6,640 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $73 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $94,145 | OtherExpensesTotalAmt |
| Total Expenses | $128,643 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$25,953 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $508,734 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $482,781 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,455 | BOYAmt |
| EOY | $19,123 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $278,374 | BOYAmt |
| EOY | $265,968 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $221,793 | BOYAmt |
| EOY | $199,410 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $510,622 | BOYAmt |
| EOY | $484,501 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,888 | BOYAmt |
| EOY | $1,720 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $508,734 | BOYAmt |
| EOY | $482,781 | 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 | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Seaview Performing Arts Center for Education provides classes in circus arts and other cultural activities. Approximately 60 people per week attend classes. The program is supported by the operation of a weekly farmers market selling only locally made products. The market also accepts EBT payments, allowing low income families greater access to fresh produce and other healthy food items. | $10,023 | $18,960 |
| Hawaii Island Community Circus Unity Project operates a children's day camp lasting 3-5 days. Approximately 20 children attend each of the five camps held. | $19,080 | $3,500 |
| 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. | $748 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $29,851 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Robin Worley | ||
| President | 1.00 | $0 |
| Hayward Coleman | ||
| Vice President | 1.00 | $0 |
| Val Colter | ||
| Treasurer | 1.00 | $0 |
| Alexis Lokahi Lee | ||
| Secretary | 1.00 | $0 |
| Tristan Graham | ||
| Executive Dir. | 4.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| 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 | $40,848 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $50,240 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $9,538 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $79,341 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $50,697 | CurrentTaxYearAmt |
| Total | $230,664 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $47,050 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $56,386 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,378 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70,371 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $51,282 | CurrentTaxYearAmt |
| Total | $294,467 | 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 | $87,898 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $106,626 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $78,916 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $149,712 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $101,979 | CurrentTaxYearAmt |
| Total | $525,131 | 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 | $525,131 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11 | CurrentTaxYearAmt |
| Total | $76 | 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 | $2 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $34 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $18 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $11 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11 | CurrentTaxYearAmt |
| Total | $76 | 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 | $87,900 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $106,660 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $78,934 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $149,723 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $101,990 | CurrentTaxYearAmt |
| Total | $525,207 | 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 (26 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Revenue.1 | Equipment Sales $700 |
| Other Expenses.1001 | Advertising and Promotion $117 |
| Other Expenses.1002 | Office Expenses $383 |
| Other Expenses.1003 | Information Technology $95 |
| Other Expenses.1009 | Depreciation $29328 |
| Other Expenses.1012 | Insurance $1630 |
| Other Expenses.1 | Hiccup Workshops $20112 |
| Other Expenses.2 | Repairs & Maintenance $10285 |
| Other Expenses.3 | Farmers Market $8970 |
| Other Expenses.4 | Land Lease $5641 |
| Other Expenses.5 | Automobile $4586 |
| Other Expenses.6 | Supplies $4447 |
| Other Expenses.7 | GE Taxes $2793 |
| Other Expenses.8 | Utilities $2783 |
| Other Expenses.9 | Telephone & Internet $1316 |
| Other Expenses.10 | T-Shirt Purchases $879 |
| Other Expenses.11 | HSCA $760 |
| Other Expenses.13 | Bank Charges $16 |
| Other Expenses.15 | Licenses & Permits $4 |
| Other Assets.1001 | Automobiles - Beginning $32325 Automobiles - Ending $19291 |
| Other Assets.1003 | Machinery and Equipment - Beginning $7132 Machinery and Equipment - Ending $3244 |
| Other Assets.1 | SPACE Lease - Beginning $182336 SPACE Lease - Ending $176695 |
| Other Assets.2 | Employee TDI Advance - Beginning $0 Employee TDI Advance - Ending $180 |
| Total Liabilities.1001 | Accounts Payable and Accrued Expenses - Beginning $1888 Accounts Payable and Accrued Expenses - Ending $136 |
| Total Liabilities.1 | Security Deposits - Beginning $0 Security Deposits - Ending $1200 |
| Total Liabilities.2 | Payroll Taxes Payable - Beginning $0 Payroll Taxes Payable - Ending $384 |