Civic Intelligence

Volcano Art Center

990 • Fiscal year 2015 • EIN 99-0162321

Oct 01, 2014 to Sep 30, 2015 • Filed on Feb 23, 2016

Organization ProfileWWW.VOLCANOARTCENTER.ORG

View Organization Page

PO Box 129Volcano, HI 96785

(808) 967-8222

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

34th percentile

0.03x

Higher debt load relative to assets than 34% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

48th percentile

0.10x

Higher debt load relative to revenue than 48% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

33rd percentile

-2.3%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

45th percentile

-0.4%

Faster asset growth than 45% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

38th percentile

-0.6%

Faster revenue growth than 38% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets34th percentile

Assets

Down

$2,147,530

Down $9,597 (-0.4%) from 2014

Net Assets

Down

$2,082,752

Down $15,394 (-0.7%) from 2014

Liabilities

Up

$64,778

Up $5,797 (+9.8%) from 2014

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin33rd percentile

Revenue

Down

$678,532

Down $4,374 (-0.6%) from 2014

Expenses

Up

$693,926

Up $54,427 (+8.5%) from 2014

Net Income

Down

-$15,394

Down $58,801 (-135%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth45th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $2,465,451Liabilities 2011: $66,602Net Assets 2011: $2,398,8492011Assets 2012: $2,334,167Liabilities 2012: $97,647Net Assets 2012: $2,236,5202012Assets 2013: $2,196,187Liabilities 2013: $141,448Net Assets 2013: $2,054,7392013Assets 2014: $2,157,127Liabilities 2014: $58,981Net Assets 2014: $2,098,1462014Assets 2015: $2,147,530Liabilities 2015: $64,778Net Assets 2015: $2,082,7522015Assets 2016: $2,012,163Liabilities 2016: $80,772Net Assets 2016: $1,931,3912016Assets 2017: $1,902,905Liabilities 2017: $64,273Net Assets 2017: $1,838,6322017Assets 2018: $1,860,285Liabilities 2018: $71,630Net Assets 2018: $1,788,6552018Assets 2019: $1,711,208Liabilities 2019: $44,209Net Assets 2019: $1,666,9992019Assets 2020: $1,663,205Liabilities 2020: $114,942Net Assets 2020: $1,548,2632020Assets 2021: $1,722,188Liabilities 2021: $71,882Net Assets 2021: $1,650,3062021Assets 2022: $1,792,715Liabilities 2022: $90,590Net Assets 2022: $1,702,1252022Assets 2023: $2,255,462Liabilities 2023: $514,985Net Assets 2023: $1,740,4772023Assets 2024: $2,094,128Liabilities 2024: $484,274Net Assets 2024: $1,609,8542024

Highlighted filing

2015

Assets$2,147,530
Liabilities$64,778
Net Assets$2,082,752
Open 2015 Filing

Operations Trend

Revenue Growth38th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $735,508Expenses 2011: $961,232Net Income 2011: -$225,7242011Revenue 2012: $767,341Expenses 2012: $929,670Net Income 2012: -$162,3292012Revenue 2013: $699,723Expenses 2013: $881,504Net Income 2013: -$181,7812013Revenue 2014: $682,906Expenses 2014: $639,499Net Income 2014: $43,4072014Revenue 2015: $678,532Expenses 2015: $693,926Net Income 2015: -$15,3942015Revenue 2016: $655,242Expenses 2016: $806,603Net Income 2016: -$151,3612016Revenue 2017: $685,331Expenses 2017: $778,090Net Income 2017: -$92,7592017Revenue 2018: $732,048Expenses 2018: $782,025Net Income 2018: -$49,9772018Revenue 2019: $736,169Expenses 2019: $857,825Net Income 2019: -$121,6562019Revenue 2020: $569,554Expenses 2020: $688,290Net Income 2020: -$118,7362020Revenue 2021: $835,442Expenses 2021: $733,399Net Income 2021: $102,0432021Revenue 2022: $1,022,554Expenses 2022: $970,735Net Income 2022: $51,8192022Revenue 2023: $1,144,026Expenses 2023: $1,105,674Net Income 2023: $38,3522023Revenue 2024: $1,097,368Expenses 2024: $1,227,991Net Income 2024: -$130,6232024

Highlighted filing

2015

Revenue$678,532
Expenses$693,926
Net Income-$15,394
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Feb 23, 2016
Return Version
2014v6.0
Gross Receipts
$687,183
Mission and Program Overview

Mission

The volcano art center's (vac) mission is to promote, develop, and perpetuate the artistic and cultural heritage of hawaii's people and environment through activities in the visual, literal, and performance arts. The vac seeks to share the mission with a broad range of individuals, groups, and communities who share common interests and goals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,986,388$1,891,987▼ $94,401
Cash and Non-Interest-Bearing Accounts$2,255$183,435▲ $181,180
Savings and Temporary Cash Investments$145,918$45,309▼ $100,609
Inventories for Sale or Use$16,816$15,649▼ $1,167
Accounts Receivable-$5,400-
Total Assets$2,157,127$2,147,530▼ $9,597
Other Assets Total$5,750$5,750→ $0
Liabilities
Accounts Payable and Accrued Expenses$50,304$58,427▲ $8,123
Other Liabilities$6,147$6,351▲ $204
Unsecured Notes Loans Payable$2,530--
Total Liabilities$58,981$64,778▲ $5,797
Net Assets / Fund Balance
Unrestricted Net Assets$2,079,636$2,047,072▼ $32,564
Temporarily Rstr Net Assets$13,510$30,680▲ $17,170
Permanently Rstr Net Assets$5,000$5,000→ $0
Total Net Assets Fund Balance$2,098,146$2,082,752▼ $15,394
Total Liabilities and Net Assets / Fund Balance$2,157,127$2,147,530▼ $9,597

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,545,214$696,748$2,241,962
Other Land Buildings$313,525$148,719$462,244
Equipment$33,248$67,354$100,602
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Hugh JenkinsBoard Chair
Desiree Moana CruzDirector
Frank BoxDirector
Fred HeeDirector
Jelena ClayDirector
Jesse TunisonDirector
Julia NealDirector
Linda Kapuniai RosehillDirector
Michael MortaraDirector
Tad SewellDirector
William HamiltonDirector
Michael NelsonExecutive Di
Julie WilliamsSecretary
Linda GretzTreasurer
Emily HerbVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$111,616
Program Service Revenue
$533,981
Investment Income
$12
Other Revenue
$32,923
All Other Contributions
$25,832
Change in Net Assets
$-15,394

Audited Revenue Reconciliation

Revenue per Audited Statements
$678,532
Revenue Not Reported on Form 990
$8,651
Total Revenue per Audited Statements
$687,183
Total Revenue per Form 990
$678,532
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$359,000
Salaries, Compensation, and Employee Benefits$334,926
Total Fundraising Expense$30,326
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$207,731$26,566$13,848$248,145
Depreciation Depletion$54,414$49,901-$104,315
Other Employee Benefits$72,647$9,291$4,843$86,781
All Other Expenses$34,192$16,006$5,207$55,405
Fees for Services Other$37,907$5,469-$43,376
Other Expenses$7,725$8,937$4,608$16,662
Insurance$11,904$3,273-$15,177
Office Expenses$12,997$346$1,820$15,163
Fees for Services Accounting$8,515$4,732-$13,247
Occupancy$8,656$253-$8,909
Advertising$8,155$137-$8,292
Travel$1,848$569-$2,417
Interest$531--$531
Total Functional Expenses$537,364$126,236$30,326$693,926

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$702,577
Expenses per Audited Statements$693,926
Total Expenses per Form 990$693,926
Expenses Not Reported on Form 990$8,651
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,938
Fundraising Direct Expenses$8,651
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Love the Arts$34,438$29,938$8,651$21,287
Total Events$34,438$29,938$8,651$21,287
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Long Term Lease Payable$6,351
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Membership in the organization is open to the public.”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed and approved by the board before filing.”

Form 990, Page 6, Part VI, Line 12C

“Conflict of interest disclosure is updated annually and reviewed by the board.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for the ceo is determined by the board of directors based on the organization's budget, market data for the position, and comparable local compensation rates.”

Form 990, Page 6, Part VI, Line 15B

“The compensation for key employees and officers is determined by the oganization's budget, market data for the position, and comparable local compensation rates.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request. Form 990 is also available on guidestar.org.”

Filing and Contact Details

Filer

Filer Name
Volcano Art Center
EIN
99-0162321
Phone
8089678222
Address
PO BOX 129, VOLCANO, HI 96785

Signing Officer

Name
Michael Nelson
Title
Executive Director
Phone
8089678222
Signed
2016-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hugh Jenkins
Formed
1975
Legal Domicile
Hi
Voting Board Members
14
Independent Board Members
14
Employees
11
Volunteers
35

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The volcano art center's (vac) mission is to promote, develop, and perpetuate the artistic and cultural heritage of hawaii's people and environment through activities in the visual, literal, and performance arts. The vac seeks to share the mission with a broad range of individuals, groups, and communities who share common interests and goals.”

Form 990, Part XI, Line 9

“Fundraising expenses 8,651 fundraising expenses -8,651”

Financial Statement Notes

Schedule D, Page 3, Part X

“Vac is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, vac may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal years 2015 and 2014. Vac files its forms 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawai'i. The organization is generally no longer subject to examination by the internal revenue service for years before 2012.”

Schedule D, Page 4, Part XI, Line 2D

“Fundraising expenses 8,651”

Schedule D, Page 4, Part XII, Line 2D

“Fundraising expenses 8,651”

Raw XML AppendixShowing 400 of 561 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt050304
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt058427
IRS990/AccountsReceivableGrp/EOYAmt05400
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE VOLCANO ART CENTER'S (VAC) MISSION IS TO PROMOTE, DEVELOP, AND PERPETUATE THE ARTISTIC AND CULTURAL HERITAGE OF HAWAII'S PEOPLE AND ENVIRONMENT THROUGH ACTIVITIES IN THE VISUAL, LITERAL, AND PERFORMANCE ARTS. THE VAC SEEKS TO SHARE THE MISSION WITH A BROAD RANGE OF INDIVIDUALS, GROUPS, AND COMMUNITIES WHO SHARE COMMON INTERESTS AND GOALS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0137
IRS990/AdvertisingGrp/ProgramServicesAmt08155
IRS990/AdvertisingGrp/TotalAmt08292
IRS990/AllOtherContributionsAmt025832
IRS990/AllOtherExpensesGrp/FundraisingAmt05207
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt016006
IRS990/AllOtherExpensesGrp/ProgramServicesAmt034192
IRS990/AllOtherExpensesGrp/TotalAmt055405
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0STEVE PETRUZZO
IRS990/BooksInCareOfDetail/PhoneNum08089678222
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt019-4074 OLD VOLCANO RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0VOLCANO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096785
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt02255
IRS990/CashNonInterestBearingGrp/EOYAmt0183435
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContriRptFundraisingEventAmt04500
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0111616
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt012
IRS990/CYOtherExpensesAmt0359000
IRS990/CYOtherRevenueAmt032923
IRS990/CYProgramServiceRevenueAmt0533981
IRS990/CYRevenuesLessExpensesAmt0-15394
IRS990/CYSalariesCompEmpBnftPaidAmt0334926
IRS990/CYTotalExpensesAmt0693926
IRS990/CYTotalFundraisingExpenseAmt030326
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0678532
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt049901
IRS990/DepreciationDepletionGrp/ProgramServicesAmt054414
IRS990/DepreciationDepletionGrp/TotalAmt0104315
IRS990/Desc0VOLCANO ART GALLERY PROVIDES INTERPRETIVE SERVICES FOR THE HISTORIC 1877 VOLCANO HOUSE BUILDING FOR VISITORS TO HAWAII VOLCANOES NATIONAL PARK AS A MARKETPLACE FOR ARTS BY LOCAL ARTISTS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0335003
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04732
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt08515
IRS990/FeesForServicesAccountingGrp/TotalAmt013247
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt05469
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt037907
IRS990/FeesForServicesOtherGrp/TotalAmt043376
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt100.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1440.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/PersonNm0FRANK BOX
IRS990/Form990PartVIISectionAGrp/PersonNm1JELENA CLAY
IRS990/Form990PartVIISectionAGrp/PersonNm2DESIREE MOANA CRUZ
IRS990/Form990PartVIISectionAGrp/PersonNm3LINDA GRETZ
IRS990/Form990PartVIISectionAGrp/PersonNm4WILLIAM HAMILTON
IRS990/Form990PartVIISectionAGrp/PersonNm5FRED HEE
IRS990/Form990PartVIISectionAGrp/PersonNm6EMILY HERB
IRS990/Form990PartVIISectionAGrp/PersonNm7HUGH JENKINS
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHAEL MORTARA
IRS990/Form990PartVIISectionAGrp/PersonNm9JULIA NEAL
IRS990/Form990PartVIISectionAGrp/PersonNm10LINDA KAPUNIAI ROSEHILL
IRS990/Form990PartVIISectionAGrp/PersonNm11TAD SEWELL
IRS990/Form990PartVIISectionAGrp/PersonNm12JESSE TUNISON
IRS990/Form990PartVIISectionAGrp/PersonNm13JULIE WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm14MICHAEL NELSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE DI
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01975
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt04500
IRS990/FundraisingDirectExpensesAmt08651
IRS990/FundraisingGrossIncomeAmt029938
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GovernmentGrantsAmt047761
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0687183
IRS990/GrossRentsGrp/RealAmt04179
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt014
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt03273
IRS990/InsuranceGrp/ProgramServicesAmt011904
IRS990/InsuranceGrp/TotalAmt015177
IRS990/InterestGrp/ProgramServicesAmt0531
IRS990/InterestGrp/TotalAmt0531
IRS990/InventoriesForSaleOrUseGrp/BOYAmt016816
IRS990/InventoriesForSaleOrUseGrp/EOYAmt015649
IRS990/InvestmentIncomeGrp/ExclusionAmt012
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt0130
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0912821
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01986388
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01891987
IRS990/LandBldgEquipCostOrOtherBssAmt02804808
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt033523
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE VOLCANO ART CENTER'S (VAC) MISSION IS TO PROMOTE, DEVELOP, AND PERPETUATE THE ARTISTIC AND CULTURAL HERITAGE OF HAWAII'S PEOPLE AND ENVIRONMENT THROUGH ACTIVITIES IN THE VISUAL, LITERAL, AND PERFORMANCE ARTS. THE VAC SEEKS TO SHARE THE MISSION WITH A BROAD RANGE OF INDIVIDUALS, GROUPS, AND COMMUNITIES WHO SHARE COMMON INTERESTS AND GOALS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02098146
IRS990/NetAssetsOrFundBalancesEOYAmt02082752
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt021287
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt021287
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt04179
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt04179
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt0253
IRS990/OccupancyGrp/ProgramServicesAmt08656
IRS990/OccupancyGrp/TotalAmt08909
IRS990/OfficeExpensesGrp/FundraisingAmt01820
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0346
IRS990/OfficeExpensesGrp/ProgramServicesAmt012997
IRS990/OfficeExpensesGrp/TotalAmt015163
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05750
IRS990/OtherAssetsTotalGrp/EOYAmt05750
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04843
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09291
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt072647
IRS990/OtherEmployeeBenefitsGrp/TotalAmt086781
IRS990/OtherExpensesGrp/Desc0GENERAL EXCISE TAXES
IRS990/OtherExpensesGrp/Desc1POSTAGE AND HANDLING
IRS990/OtherExpensesGrp/Desc2CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/FundraisingAmt04608
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0756
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18937
IRS990/OtherExpensesGrp/ProgramServicesAmt029505
IRS990/OtherExpensesGrp/ProgramServicesAmt119371
IRS990/OtherExpensesGrp/ProgramServicesAmt221266
IRS990/OtherExpensesGrp/ProgramServicesAmt37725
IRS990/OtherExpensesGrp/TotalAmt029505
IRS990/OtherExpensesGrp/TotalAmt123979
IRS990/OtherExpensesGrp/TotalAmt222022
IRS990/OtherExpensesGrp/TotalAmt316662
IRS990/OtherLiabilitiesGrp/BOYAmt06147
IRS990/OtherLiabilitiesGrp/EOYAmt06351
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07457
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07457
IRS990/OtherRevenueTotalAmt07457
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt013848
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026566
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0207731
IRS990/OtherSalariesAndWagesGrp/TotalAmt0248145
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt05000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt05000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0HUGH JENKINS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0SALES OF INVENTORY
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATION PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0487220
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt146761
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0487220
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt146761
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATIONAL AND CULTURAL PROGRAMS PROVIDED IN THE ARTS FOR THE COMMUNITY AND VISITORS TO HAWAII VOLCANOES NATIONAL PARK.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0202361
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt046761
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0139885
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04
IRS990/PYOtherExpensesAmt0330495
IRS990/PYOtherRevenueAmt0532157
IRS990/PYProgramServiceRevenueAmt010860
IRS990/PYRevenuesLessExpensesAmt043407
IRS990/PYSalariesCompEmpBnftPaidAmt0309004
IRS990/PYTotalExpensesAmt0639499
IRS990/PYTotalRevenueAmt0682906
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-15394
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt04179
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0145918
IRS990/SavingsAndTempCashInvstGrp/EOYAmt045309
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0111616
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0139885
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0174808
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0232218
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0223011
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0881538
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04191
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02323
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt053
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0122
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0929
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07618
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0541438
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt010860
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01034623
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0993999
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01015326
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03596246
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt029938
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt01032718
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0250
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01062906
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04191
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02323
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0122
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0929
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07618
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97960
IRS990ScheduleA/PublicSupportPY509Pct00.97900
IRS990ScheduleA/PublicSupportTotal509Amt05434865
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt03339
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt025096
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt039360
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt038030
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0105825
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt03339
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt025096
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt039360
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt038030
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0105825
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0682992
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01183463

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,147,530
Liabilities
$64,778
Net assets
$2,082,752
Revenue
$678,532
Expenses
$693,926
Net income
-$15,394
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.09$0.48$1.61$1.10$1.23$0.13
2023Detailed filing. Detailed filing data is available for this year.$2.26$0.51$1.74$1.14$1.11$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.79$0.09$1.70$1.02$0.97$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.72$0.07$1.65$0.84$0.73$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.66$0.11$1.55$0.57$0.69$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.71$0.04$1.67$0.74$0.86$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.86$0.07$1.79$0.73$0.78$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.90$0.06$1.84$0.69$0.78$0.09
2016Detailed filing. Detailed filing data is available for this year.$2.01$0.08$1.93$0.66$0.81$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.15$0.06$2.08$0.68$0.69$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.16$0.06$2.10$0.68$0.64$0.04
2013Summary only. Only limited summary data is available for this year.$2.20$0.14$2.05$0.70$0.88$0.18
2012Summary only. Only limited summary data is available for this year.$2.33$0.10$2.24$0.77$0.93$0.16
2011Summary only. Only limited summary data is available for this year.$2.47$0.07$2.40$0.74$0.96$0.23