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Hawaiis Volcano Circus Ltd

EIN 99-0294167 · Pahoa, HI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood85 out of 100GovernanceWeak21 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Only 44% of its spending went to programs.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

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

Income
$624,954
Spending
$227,707
Spent on programs
44%
Reserves
15.7 months of spending
Largest source of income
government grants, 86%
Employees
0
Highest pay
$59,090, executive dir.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 85 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover 15.7 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 64% of income.

  • Income trend

    15 of 15

    Income rose 664% on the year before.

  • Spending floor

    0 of 15

    44% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 21 out of 100.

  • Independent board

    5 of 25

    0 of 5 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    0 of 5

    Reports that it does not keep minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (5)
  1. $41,525 spent. Seaview Performing Arts Center for Education provides classes in circus arts and other cultural activities. Approximately 40 people per week attend classes.
  2. $21,771 spent. Hawaii Island Community Circus Unity Project operates a children's summer day camp lasting 5 days. Approximately 25 children attend each camp held.
  3. $15,201 spent. Local charter school Hawaii Academy of Arts and Sciences operates out of the facilities provided by HVC.
  4. $13,554 spent. 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.
  5. $8,972 spent. 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

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since June 1996.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.