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    <Timestamp>2013-06-27T16:44:01-07:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>CARBONARO DEMICHELE CPAS</BusinessNameLine1>
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        <AddressLine1>1885 MAIN STREET SUITE 408</AddressLine1>
        <City>WAILUKU</City>
        <State>HI</State>
        <ZIPCode>96793</ZIPCode>
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    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>FRIENDS OF HAWAII VOLCANOES NATIONAL PARK</BusinessNameLine1>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>8089857373</Phone>
      <USAddress>
        <AddressLine1>PO BOX 653</AddressLine1>
        <City>VOLCANO</City>
        <State>HI</State>
        <ZIPCode>96785</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>PATRICK NAUGHTON</Name>
      <Title>PRESIDENT</Title>
      <Phone>8089857373</Phone>
      <DateSigned>2013-05-30</DateSigned>
    </Officer>
    <Preparer>
      <Name>PETER DEMICHELE</Name>
      <Phone>8082425002</Phone>
      <DatePrepared>2013-06-27</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-03-07 17:11:31Z</BuildTS>
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      <WebSite>fhvnp.org</WebSite>
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      <GrossReceipts>133876</GrossReceipts>
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      <ContributionsGiftsGrantsEtc>73908</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>21057</ProgramServiceRevenue>
      <MembershipDues>18250</MembershipDues>
      <InvestmentIncome>0</InvestmentIncome>
      <CostOtherBasisAndSalesExpenses>0</CostOtherBasisAndSalesExpenses>
      <GainOrLossFromSaleOfAssets>0</GainOrLossFromSaleOfAssets>
      <GamingGrossIncome>0</GamingGrossIncome>
      <FundraisingGrossIncome contributionsReportedOnLine1a="24608" referenceDocumentId="00000004" referenceDocumentName="IRS990ScheduleG">18029</FundraisingGrossIncome>
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      <SpecialEventsNetIncomeLoss>18029</SpecialEventsNetIncomeLoss>
      <GrossSalesOfInventory>2632</GrossSalesOfInventory>
      <CostOfGoodsSold>68</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>2564</GroProfitLossSalesOfInventory>
      <TotalRevenue>133808</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>21000</GrantsAndSimilarAmountsPaid>
      <SalariesOtherCompEmplBenefits>40988</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>375</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>2551</PrintingPublicationsPostage>
      <OtherExpensesTotal>68636</OtherExpensesTotal>
      <TotalExpenses>133550</TotalExpenses>
      <ExcessOrDeficitForYear>258</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>127915</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>128173</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
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        <EOY>130134</EOY>
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      <SumOfTotalLiabilities>
        <BOY>2629</BOY>
        <EOY>1961</EOY>
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      <NetAssetsOrFundBalances>
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        <EOY>128173</EOY>
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      <PrimaryExemptPurpose>To support the national park service in the protection, preservation, and interpretation of the natural and cultural resources at Hawai'i Volcanoes National Park for the enjoyment of current and future generations.</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>Institute is a series of educational programs and field seminars on a varity of topics such as ecology, botany, zoology, geology and other topics</DescriptionProgramServiceAccom>
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      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Digital Mountain is a youth film festival that connects rural, under-served students with Hawai'i Volcanoes National Park in a digital short film</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>3480</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>Cultural Festival is an annual event that honors, promotes, preserves, and perpetuates the host Hawaiian culture with music, hula, demonstrations, and other activites</DescriptionProgramServiceAccom>
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      </ProgramServiceAccomplishment>
      <ProgramServiceAccomplishment>
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      <TotalProgramServiceExpenses>60472</TotalProgramServiceExpenses>
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        <PersonName>PATRICK W NAUGHTON</PersonName>
        <Title>President</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CHERYL GANSECKI</PersonName>
        <Title>Vice President</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>AB VALENCIA</PersonName>
        <Title>Treasurer</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>THANE PRATT</PersonName>
        <Title>Secretary</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTax>
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      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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        <NamePerson>AB VALENCIA</NamePerson>
        <AddressUS>
          <AddressLine1>PO BOX 653</AddressLine1>
          <City>VOLCANO</City>
          <State>HI</State>
          <ZIPCode>967850653</ZIPCode>
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        <TelephoneNumber>8089857373</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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      <GrossInvestmentIncome170>
        <Total>0</Total>
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      <PublicSupportPertcentage170>0</PublicSupportPertcentage170>
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        <CurrentTaxYearMinus3Years>79201</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>87362</CurrentTaxYearMinus2Years>
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        <CurrentTaxYear>85118</CurrentTaxYear>
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        <CurrentTaxYear>48690</CurrentTaxYear>
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        <CurrentTaxYear>133808</CurrentTaxYear>
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        <CurrentTaxYearMinus1Year>107600</CurrentTaxYearMinus1Year>
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        <GrossRevenueEvent1>6819</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>3705</OtherDirectExpensesEvent1>
        <NameOfEvent2>Boat Day</NameOfEvent2>
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        <GrossRevenueEvent2>10725</GrossRevenueEvent2>
        <EntertainmentEvent2>500</EntertainmentEvent2>
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        <TotalNumberOfOtherEvents>2</TotalNumberOfOtherEvents>
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        <GrossRevenueTotalEvents>24608</GrossRevenueTotalEvents>
        <EntertainmentTotalEvents>500</EntertainmentTotalEvents>
        <OtherDirectExpensesTotalEvents>6079</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>6579</DirectExpenseSummaryEvents>
        <NetIncomeSummary>18029</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="00000005" softwareId="12000225">
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 10</Identifier>
        <Explanation>YOUTH INTERNSHIPS EDUCATIONAL HAWAII VOLCANOES NATIONAL PARK RELATED PARTY 21000.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990EZ, Part I, Line 16</Identifier>
        <Explanation>TAXES 1296. INSURANCE 1142. MARKETING 1292. MEMBERSHIP EXPENSES 2796. BOARD EXPENSE 5851. CREDIT CARD FEES 1157. PROGRAM EXPENSES 36918. TRAVEL 8055. OFFICE EXPENSES 1446. COMPUTER EXPENSES 5277. BANK FEES 405. PROFESSIONAL DEVELOPMENT 1814. MISCELLANEOUS EXPENSE 1187.</Explanation>
      </GeneralExplanation>
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