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Nonprofit · EIN 99-0294167

HAWAIIS VOLCANO CIRCUS LTD

Tax-exempt · PAHOA, HI 96778

Financials

$82K$118K2023$625K$228K2024
Revenue Expenses · by fiscal year end
Financials of HAWAIIS VOLCANO CIRCUS LTD by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$624,954$227,707$397,247$773,475$9,828$763,647
December 31, 2023990-EZ$81,797$118,178-$36,381$368,109$1,709$366,400
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$583,537
of which government grants
$534,600
Program service revenue
$41,412
Investment income
$5
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$59,090
Other salaries and wages
$37,122
Salaries, compensation and benefits (total)
$103,774
Professional fundraising fees
$1,000
Accounting fees
$1,777
Occupancy
$8,225
Travel
$85
Depreciation
$29,056
Program services (functional)
$101,023
Management and general (functional)
$125,684
Fundraising (functional)
$1,000

Balance sheet and other

Total assets, start of year
$368,109
Total assets, end of year
$773,475
Total liabilities, end of year
$9,828
Net assets, end of year
$763,647
Land, buildings and equipment
$466,019
Net assets without donor restrictions
$763,647
Gross receipts
$624,954
Employees
0

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
Morgan LanghamExecutive Dir.
Trustee or director
20$59,090
Henrik BothePresident & CEO
Trustee or director
6$0
Cheryl TaylorDirector
Trustee or director
0$0
Maja NissonSecretary
Trustee or director
2$0
Taliesin McEnaneyDirector
Trustee or director
0$0
990-EZ for the year ended December 31, 2023: 5 people
NameTitleHours / weekCompensation
Morgan LanghamExecutive Dir.20$20,960
Henrik BothePresident & CEO6$0
Cheryl TaylorDirector0$0
Maja NissonSecretary2$0
Taliesin McEnaneyDirector0$0

Address and contacts

Address (IRS master file)
RR 2 BOX 4523, PAHOA, HI 96778-9756
Mailing address (990-N for 2020)
RR2 Box 4523, Pahoa HI 96778
Principal officer (990-N for 2020)
Morgan Langham, RR2 Box 4523, Pahoa HI 96778
Signed the 990
Morgan Langham, Executive Director
Phone
(808) 965-8756
Return prepared by
David Goodman

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

990 for the year ended December 31, 2024

Program accomplishments

  • 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

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990-EZ on file

IRS record

EIN
99-0294167
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1996
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Unknown (Z99Z)
Assets (IRS master file)
$773,475
Income (IRS master file)
$624,954

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$624,954$227,707$773,475IRS
990-EZDecember 2023$81,797$118,178$368,109XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-N for 2020
Officer: Morgan Langham
December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Morgan Langham
December 31, 2019≤ $50,000 receipts––e-Postcard
990-EZDecember 2017–––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 99-0294167).

Questions about HAWAIIS VOLCANO CIRCUS LTD

What is the EIN of HAWAIIS VOLCANO CIRCUS LTD?
The employer identification number (EIN) of HAWAIIS VOLCANO CIRCUS LTD is 99-0294167.
Is HAWAIIS VOLCANO CIRCUS LTD tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
Are donations to HAWAIIS VOLCANO CIRCUS LTD tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does HAWAIIS VOLCANO CIRCUS LTD 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 HAWAIIS VOLCANO CIRCUS LTD due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did HAWAIIS VOLCANO CIRCUS LTD last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of HAWAIIS VOLCANO CIRCUS LTD?
The 990-N for 2020 names Morgan Langham.
Who are the officers and directors of HAWAIIS VOLCANO CIRCUS LTD?
The 990 for the year ended December 31, 2024 lists 5 people; 1 received compensation from the organization, the highest $59,090 (Morgan Langham, Executive Dir.).
How much revenue does HAWAIIS VOLCANO CIRCUS LTD have?
On its 990 for the year ended December 31, 2024 it reported revenue of $624,954, expenses of $227,707 and total assets of $773,475 at year end.

Other nonprofits in PAHOA

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