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← FRIENDS OF HAWAII VOLCANOES NATIONAL PARK

Form 990 for tax year 2022

Filed by FRIENDS OF HAWAII VOLCANOES NATIONAL PARK.

Totals

Total revenue
$1,279,961
Total expenses
$571,117
Contributions and grants received
$1,129,414
Grants paid
$0
Program service revenue
$147,309
Investment income
$0
Other revenue
$3,238
Total assets, end of year
$916,327
Total liabilities, end of year
$114,278
Net assets or fund balances, end of year
$802,049
Program services expenses (Part IX)
$434,672
Management and general expenses
$136,445
Fundraising expenses
$0
Program service expenses (Part III)
$434,672

Program services were 76.1% 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.

  • 1b · Membership dues

    $12,765

  • 1e · Government grants (contributions)

    $295,100

  • 1f · All other contributions, gifts and grants

    $821,549

  • 2a · Program service revenue: INSTITUTE ON DEMAND TUITION

    total $102,351 · related or exempt $102,351

  • 2b · Program service revenue: BACKROADS KILAUEA

    total $23,728 · related or exempt $23,728

  • 2c · Program service revenue: GUIDED HIKES/GUEST WALKS

    total $20,160 · related or exempt $20,160

  • 2d · Program service revenue: ALL OTHER PROGRAM SERVICES

    total $1,070 · related or exempt $1,070

  • 10a · Gross sales of inventory

    $5,221

  • 10b · Cost of goods sold

    $2,661

  • 10c · Net income from sales of inventory

    total $2,560 · related or exempt $2,560

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $678 · excluded $678

  • 11e · Other revenue, total

    $678

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $174,080 · program services $130,560 · management and general $43,520

  • 7 · Other salaries and wages

    total $120,806 · program services $90,605 · management and general $30,201

  • 9 · Other employee benefits

    total $5,006 · program services $3,755 · management and general $1,251

  • 10 · Payroll taxes

    total $19,893 · program services $14,919 · management and general $4,974

  • 11c · Fees: accounting

    total $2,658 · management and general $2,658

  • 11g · Fees: other

    total $49,555 · program services $49,555

  • 12 · Advertising and promotion

    total $2,494 · program services $1,247 · management and general $1,247

  • 13 · Office expenses

    total $5,496 · program services $2,748 · management and general $2,748

  • 14 · Information technology

    total $2,908 · management and general $2,908

  • 17 · Travel

    total $277 · program services $208 · management and general $69

  • 22 · Depreciation, depletion and amortization

    total $19,789 · management and general $19,789

  • 23 · Insurance

    total $7,130 · management and general $7,130

  • 24a · Other expenses: PROGRAM EXPENSES

    total $121,779 · program services $121,779

  • 24b · Other expenses: DEVELOPMENT

    total $9,069 · management and general $9,069

  • 24c · Other expenses: TRANSPORT, LODGING & FOOD

    total $8,497 · program services $8,497

  • 24d · Other expenses: HONORARIUMS/CONTRACTS

    total $6,180 · program services $6,180

  • 24e · All other expenses

    total $15,500 · program services $4,619 · management and general $10,881

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $164,017 · end of year $851,812

  • 8 · Inventories for sale or use

    beginning of year $7,633 · end of year $4,972

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

    $101,633

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

    $42,090

  • 10c · Land, buildings and equipment, net

    beginning of year $32,700 · end of year $59,543

  • 17 · Accounts payable and accrued expenses

    beginning of year $8,145 · end of year $13,418

  • 23 · Secured mortgages and notes payable

    beginning of year $103,000 · end of year $100,860

  • 27 · Net assets without donor restrictions

    beginning of year $93,205 · end of year $802,049

Mission and programs · 2022

Mission

TO SUPPORT THE NATIONAL PARK SERVICE IN THE PROTECTION, PRESERVATION AND INTERPRETATION OF THE NATURAL AND CULTURAL RESOURCES AT THE HAWAI'I VOLCANOES NATIONAL PARK FOR THE ENJOYMENT OF CURRENT AND FUTURE GENERATIONS.

  • THE GUARDIANS OF THE TRAILS YOUTH PROGRAM FACILITATED THE THIRD YEAR OF THE PROGRAM AND YOUTH WERE PAID TO WORK IN THE PARK FOR 16 WEEKS.

    Expenses $115,136 · Revenue $20,160

  • THE INSTITUTE ON DEMAND PROGRAM IS A SERIES OF EDUCATIONAL PROGRAMS AND SEMINARS ON A VARIETY OF TOPICS SUCH AS ECOLOGY, BOTANY, GEOLOGY AND OTHER TOPICS. THE INSTITUTE PROVIDED 204 PROGRAMS AND SERVED 3,000 VISITORS.

    Expenses $272,515 · Revenue $102,351

  • THE YOUTH RANGER INTERNSHIP PROGRAM PROVIDES EDUCATION AND CAREER PREPARATION TO YOUTH IN RURAL HAWAII. YOUTH TRAIN WITH PARK RANGERS IN SIX DIFFERENT DIVISIONS WITHIN THE PARK, INCLUDING INTERPRETATION, NATURAL RESOURCES, CULTURAL RESOURCES, MAINTENANCE, PROTECTION AND ADMINISTRATION. YOUTH RANGERS SERVED 52 YOUTH OVER 8 WEEKS.

    Expenses $47,021 · Revenue $24,798

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Elizabeth Fien

    CEO

    Total calculated
    $174,080
    From this org
    $163,327
    From related orgs
    $0
    Other
    $10,753
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $163,327
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $10,753
    Filer's total
    $174,080

  • Catherine Ag Sparkman Esq

    CHAIRWOMAN

    Total calculated
    $0
    Hours/week
    12

  • Pamela Funai

    VICE-CHAIRWO

    Total calculated
    $0
    Hours/week
    12

  • Linda Pratt

    SECRETARY

    Total calculated
    $0
    Hours/week
    17

  • Tanya Ortega

    TREASURER

    Total calculated
    $0
    Hours/week
    12

  • Sarah Reyes-Dawson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    7

  • Dr Aaron L Woofter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    11

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
28 September 2023
IRS schema version
2022v5.0
Source object
202342969349300444

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