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Nonprofiteer
← HAWAIIS VOLCANO CIRCUS LTD

Form 990 for tax year 2024

Filed by HAWAIIS VOLCANO CIRCUS LTD.

Totals

Total revenue
$624,954
Total expenses
$227,707
Contributions and grants received
$583,537
Grants paid
$0
Program service revenue
$41,412
Investment income
$5
Other revenue
$0
Total assets, end of year
$773,475
Total liabilities, end of year
$9,828
Net assets or fund balances, end of year
$763,647
Program services expenses (Part IX)
$101,023
Management and general expenses
$125,684
Fundraising expenses
$1,000
Program service expenses (Part III)
$101,023

Program services were 44.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $534,600

  • 1f · All other contributions, gifts and grants

    $48,937

  • 2a · Program service revenue: Hiccup Circus

    total $8,682 · related or exempt $8,682

  • 2b · Program service revenue: Space Rentals

    total $32,730 · related or exempt $32,730

  • 3 · Investment income

    total $5 · related or exempt $5

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $59,090 · management and general $59,090

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $37,122 · management and general $37,122

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $0

  • 10 · Payroll taxes

    total $7,562 · management and general $7,562

  • 11a · Fees: management

    total $2,121 · management and general $2,121

  • 11b · Fees: legal

    total $0

  • 11c · Fees: accounting

    total $1,777 · management and general $1,777

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $1,000 · fundraising $1,000

  • 11f · Fees: investment management

    total $0

  • 11g · Fees: other

    total $0

  • 12 · Advertising and promotion

    total $0

  • 13 · Office expenses

    total $502 · program services $500 · management and general $2

  • 14 · Information technology

    total $3,357 · management and general $3,357

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $8,225 · program services $8,225

  • 17 · Travel

    total $85 · management and general $85

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $0

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $29,056 · program services $29,056

  • 23 · Insurance

    total $11,879 · program services $5,622 · management and general $6,257

  • 24a · Other expenses: Repairs & Maintenance

    total $19,473 · program services $14,205 · management and general $5,268

  • 24b · Other expenses: Program Costs - Puna Strong

    total $13,554 · program services $13,554

  • 24c · Other expenses: Program Costs - Out on a Limb

    total $7,783 · program services $7,783

  • 24d · Other expenses: Instructors

    total $6,556 · program services $6,556

  • 24e · All other expenses

    total $18,565 · program services $15,522 · management and general $3,043

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $53,777 · end of year $176,942

  • 2 · Savings and temporary cash investments

    beginning of year $10,014 · end of year $10,024

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    end of year $0

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $180 · end of year $180

  • 10a · Land, buildings and equipment: cost or other basis

    $848,990

  • 10b · Land, buildings and equipment: accumulated depreciation

    $382,971

  • 10c · Land, buildings and equipment, net

    beginning of year $178,187 · end of year $466,019

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    end of year $0

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $125,951 · end of year $120,310

  • 17 · Accounts payable and accrued expenses

    beginning of year $509 · end of year $8,628

  • 25 · Other liabilities

    beginning of year $1,200 · end of year $1,200

  • 27 · Net assets without donor restrictions

    beginning of year $366,400 · end of year $763,647

Mission and programs · 2024

Mission

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

  • Seaview Performing Arts Center for Education provides classes in circus arts and other cultural activities. Approximately 40 people per week attend classes.

    Expenses $41,525 · Revenue $8,930

  • Hawaii Island Community Circus Unity Project operates a children's summer day camp lasting 5 days. Approximately 25 children attend each camp held.

    Expenses $21,771 · Revenue $8,682

  • Local charter school Hawaii Academy of Arts and Sciences operates out of the facilities provided by HVC.

    Expenses $15,201 · Revenue $23,800

  • 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.

    Expenses $13,554

  • 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

    Expenses $8,972

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Morgan Langham

    Executive Dir.

    Total calculated
    $59,090
    From this org
    $59,090
    From related orgs
    $0
    Other
    $0
    Hours/week
    20
  • Henrik Bothe

    President & CEO

    Total calculated
    $0
    Hours/week
    6
  • Cheryl Taylor

    Director

    Total calculated
    $0
    Hours/week
    0
  • Maja Nisson

    Secretary

    Total calculated
    $0
    Hours/week
    2
  • Taliesin McEnaney

    Director

    Total calculated
    $0
    Hours/week
    0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
14 November 2025
IRS schema version
2024v5.2
Source object
202533189349311198

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