Hawaiis Volcano Circus

Nonprofit profile at a glance

EIN
990294167
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-EZ 2023, Form 990-N 2020
Location
Pahoa, HI, USA
Phone
8089658756
Rating
47
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$624,954
Expenses
$227,707
Assets
$773,475
Liabilities
$9,828

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Henrik Bothe (President & CEO)

Highest reported compensation

  • Morgan Langham (Executive Dir.): $59,090 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

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

What it reported doing in 2024

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

Operating model

Revenue model
Grant-funded. 86% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 34
  • Transparency & Controls: 83
  • Accountability: 0
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 16.2%; rating input score 16
  • Program expense ratio: 44.4%; rating input score 44
  • Fundraising efficiency: $583.54 raised per $1 spent on fundraising; rating input score 96; 96th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 63.6%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 3.4; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 26%; rating input score 9; 9th percentile among comparable filings

Growth

  • Program expense growth: 8.7% per year; rating input score 100; 58th percentile among comparable filings
  • Revenue growth: 15.8% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 0.9% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 16.2% of revenue deployed · 44.4% of spending went to programs
  • Governance: 0 of 5 board members independent · 0 of 7 filing controls reported
  • Programs: 5 filed program accomplishments · $101K in reported program spending
  • Leadership: top reported pay $59K · 5 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 16/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Moderate — Financial Efficiency: Program expense ratio scored 44/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 9/100.