Nonprofit · EIN 31-1577169
FRIENDS OF HAWAII VOLCANOES NATIONAL PARK
Tax-exempt · HAWAII NATIONAL PARK, HI 96718
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,043,991 | $845,326 | $198,665 | $1,248,570 | $89,298 | $1,159,272 |
| December 31, 2024 | 990 | $891,667 | $950,662 | -$58,995 | $1,062,253 | $101,646 | $960,607 |
| December 31, 2023 | 990 | $800,874 | $590,403 | $210,471 | $1,135,974 | $116,372 | $1,019,602 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $882,423
- of which government grants
- $276,040
- Membership dues
- $14,945
- Program service revenue
- $157,809
- Investment income
- $7,543
- Net income from sales of inventory
- -$3,784
- Other revenue
- -$3,784
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $198,615
- Other salaries and wages
- $279,805
- Salaries, compensation and benefits (total)
- $527,607
- Professional fundraising fees
- $0
- Accounting fees
- $2,237
- Travel
- $4,841
- Depreciation
- $13,912
- Program services (functional)
- $652,187
- Management and general (functional)
- $166,758
- Fundraising (functional)
- $26,381
Balance sheet and other
- Total assets, start of year
- $1,062,253
- Total assets, end of year
- $1,248,570
- Total liabilities, end of year
- $89,298
- Net assets, end of year
- $1,159,272
- Land, buildings and equipment
- $11,975
- Net assets without donor restrictions
- $1,159,272
- Gross receipts
- $1,048,963
- Employees
- 14
- Volunteers
- 30
- Year formed
- 1997
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ELIZABETH FIEN | CEO Officer | 40 | $185,000 | $13,615 |
| CATHERINE AG SPARKMAN ESQ | CHAIRWOMAN Trustee or director, Officer | 0.5 | $0 | $0 |
| DR AARON L WOOFTER | VICE CHAIR Trustee or director, Officer | 0.5 | $0 | $0 |
| TANYA ORTEGA | TREASURER/SE Trustee or director, Officer | 0.5 | $0 | $0 |
| KENNETH MAKUAKANE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| SARAH REYES-DAWSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ELIZABETH FIEN | CEO Officer | 40 | $185,000 | $12,939 |
| CATHERINE AG SPARKMAN ESQ | CHAIRWOMAN Trustee or director, Officer | 0.5 | $0 | $0 |
| DR AARON L WOOFTER | VICE CHAIR Trustee or director, Officer | 0.5 | $0 | $0 |
| TANYA ORTEGA | TREASURER/SE Trustee or director, Officer | 0.5 | $0 | $0 |
| KENNETH MAKUAKANE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| SARAH REYES-DAWSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ELIZABETH FIEN | CEO Officer | 40 | $185,000 | $12,333 |
| CATHERINE AG SPARKMAN ESQ | CHAIRWOMAN Trustee or director, Officer | 0.5 | $0 | $0 |
| DR AARON L WOOFTER | VICE CHAIR Trustee or director, Officer | 0.5 | $0 | $0 |
| TANYA ORTEGA | TREASURER/SE Trustee or director, Officer | 0.5 | $0 | $0 |
| KENNETH MAKUAKANE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| IKAIKA ANDERSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| SARAH REYES-DAWSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| PAMELA FUNAI | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 52 1 CRATER RIM DRIVE, HAWAII NATIONAL PARK, HI 96718-0000
- Principal officer (990 for 2025)
- ELIZABETH FIEN, PO BOX 653, VOLCANO, HI 96785
- Signed the 990
- ELIZABETH FIEN, CEO
- Phone
- (808) 985-7373
- Website
- WWW.FHVNP.ORG
- Return prepared by
- ACCUITY ADVISORS LLC
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.
Program accomplishments
- THE GUARDIANS OF THE TRAILS YOUTH INTERNSHIP PROGRAM FACILITATED THE SIXTH YEAR OF THE PROGRAM AND YOUTH WERE PAID TO WORK IN THE PARK FOR 52 WEEKS.Expenses $525,025 · revenue $83,743
- THE INSTITUTE ON DEMAND PROGRAM IS A SERIES OF EDUCATIONAL PROGRAMS AND SEMINARS ON A VARIETY OF TOPICS SUCH AS BOTANY, GEOLOGY, AND OTHER TOPICS. THE INSTITUTE PROVIDED 308 PROGRAMS AND SERVED 4,500 VISITORS.Expenses $111,631 · revenue $73,389
- 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 42 YOUTH.Expenses $15,531 · revenue $677
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1577169
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A560)
- Assets (IRS master file)
- $1,248,570
- Income (IRS master file)
- $1,048,963
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,043,991 | $845,326 | $1,248,570 | XML |
| 990 | December 2024 | $891,667 | $950,662 | $1,062,253 | XML |
| 990 | December 2023 | $800,874 | $590,403 | $1,135,974 | XML |
| 990 | December 2022 | $1,279,961 | $571,117 | $916,327 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-1577169).
Questions about FRIENDS OF HAWAII VOLCANOES NATIONAL PARK
- What is the EIN of FRIENDS OF HAWAII VOLCANOES NATIONAL PARK?
- The employer identification number (EIN) of FRIENDS OF HAWAII VOLCANOES NATIONAL PARK is 31-1577169.
- Is FRIENDS OF HAWAII VOLCANOES NATIONAL PARK tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to FRIENDS OF HAWAII VOLCANOES NATIONAL PARK tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF HAWAII VOLCANOES NATIONAL PARK file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF HAWAII VOLCANOES NATIONAL PARK due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF HAWAII VOLCANOES NATIONAL PARK last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF HAWAII VOLCANOES NATIONAL PARK?
- The 990 for the year ended December 31, 2025 names ELIZABETH FIEN.
- Who are the officers and directors of FRIENDS OF HAWAII VOLCANOES NATIONAL PARK?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $185,000 (ELIZABETH FIEN, CEO).
- How much revenue does FRIENDS OF HAWAII VOLCANOES NATIONAL PARK have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,043,991, expenses of $845,326 and total assets of $1,248,570 at year end.