Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
990 • Fiscal year 2016 • EIN 99-0162321
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 9.9% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
33rd percentile
Faster revenue growth than 33% of similar nonprofits.
Assets
Down$2,012,163
Down $135,367 (-6.3%) from 2015
Net Assets
Down$1,931,391
Down $151,361 (-7.3%) from 2015
Liabilities
Up$80,772
Up $15,994 (+25%) from 2015
Revenue
Down$655,242
Down $23,290 (-3.4%) from 2015
Expenses
Up$806,603
Up $112,677 (+16%) from 2015
Net Income
Down-$151,361
Down $135,967 (-883%) from 2015
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,891,987 | $1,780,754 | ▼ $111,233 |
| Cash and Non-Interest-Bearing Accounts | $183,435 | $103,755 | ▼ $79,680 |
| Savings and Temporary Cash Investments | $45,309 | $85,350 | ▲ $40,041 |
| Inventories for Sale or Use | $15,649 | $15,649 | → $0 |
| Accounts Receivable | $5,400 | $4,937 | ▼ $463 |
| Total Assets | $2,147,530 | $2,012,163 | ▼ $135,367 |
| Other Assets Total | $5,750 | $21,718 | ▲ $15,968 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $58,427 | $79,502 | ▲ $21,075 |
| Other Liabilities | $6,351 | $1,270 | ▼ $5,081 |
| Total Liabilities | $64,778 | $80,772 | ▲ $15,994 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,047,072 | $1,900,400 | ▼ $146,672 |
| Temporarily Rstr Net Assets | $30,680 | $25,991 | ▼ $4,689 |
| Permanently Rstr Net Assets | $5,000 | $5,000 | → $0 |
| Total Net Assets Fund Balance | $2,082,752 | $1,931,391 | ▼ $151,361 |
| Total Liabilities and Net Assets / Fund Balance | $2,147,530 | $2,012,163 | ▼ $135,367 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,465,636 | $776,326 | $2,241,962 |
| Other Land Buildings | $299,362 | $163,197 | $462,559 |
| Equipment | $15,756 | $62,432 | $78,188 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michael Nelson | Executive Di | FT | $52,000 | $12,789 | $64,789 |
| Name | Title |
|---|---|
| Hugh Jenkins | Board Chair |
| Desiree Moana Cruz | Director |
| Jelena Clay | Director |
| Jesse Tunison | Director |
| Linda Kapuniai Rosehill | Director |
| Lynda Gretz | Director |
| Philipe Nault | Director |
| Tad Sewell | Director |
| William Hamilton | Treasurer |
| Emily Herb | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $439,276 |
| Salaries, Compensation, and Employee Benefits | $367,327 |
| Total Fundraising Expense | $34,103 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $186,292 | $23,825 | $12,419 | $222,536 |
| Depreciation Depletion | $55,052 | $50,485 | - | $105,537 |
| Other Employee Benefits | $77,679 | $9,934 | $5,178 | $92,791 |
| All Other Expenses | $40,018 | $21,205 | $3,371 | $64,594 |
| Current Officers, Directors, Trustees, and Key Employees | $43,531 | $5,567 | $2,902 | $52,000 |
| Fees for Services Other | $36,382 | $6,784 | - | $43,166 |
| Office Expenses | $26,469 | $704 | $3,708 | $30,881 |
| Fees for Services Accounting | $17,405 | $9,674 | - | $27,079 |
| Occupancy | $23,276 | $680 | - | $23,956 |
| Other Expenses | $16,155 | $983 | $6,525 | $17,138 |
| Advertising | $16,633 | $279 | - | $16,912 |
| Insurance | $7,707 | $2,119 | - | $9,826 |
| Travel | $3,796 | $1,168 | - | $4,964 |
| Total Functional Expenses | $638,163 | $134,337 | $34,103 | $806,603 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $818,541 |
| Expenses per Audited Statements | $806,603 |
| Total Expenses per Form 990 | $806,603 |
| Expenses Not Reported on Form 990 | $11,938 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $23,997 |
| Fundraising Direct Expenses | $11,938 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Love the Arts | $23,997 | $23,997 | $11,938 | $12,059 |
| Total Events | $23,997 | $23,997 | $11,938 | $12,059 |
| Liability | Amount |
|---|---|
| Long Term Lease Payable | $1,270 |
“Membership in the organization is open to the public.”
“Form 990 is reviewed and approved by the board before filing.”
“Conflict of interest disclosure is updated annually and reviewed by the board.”
“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.”
“The compensation for key employees and officers is determined by the oganization's budget, market data for the position, and comparable local compensation rates.”
“Governing documents are made available to the public upon request. Form 990 is also available on guidestar.org.”
“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.”
“Fundraising expenses 11,938 fundraising expenses -11,938”
“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 2016 and 2015. 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 2013.”
“Fundraising expenses 11,938”
“Fundraising expenses 11,938”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 58427 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 79502 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 5400 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4937 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 279 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 16633 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 16912 |
| IRS990/AllOtherContributionsAmt | 0 | 42515 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 3371 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 21205 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 40018 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 64594 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | VOLCANO ART CENTER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8089678222 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 19-4074 OLD VOLCANO RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | VOLCANO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96785 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 183435 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 103755 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 2902 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 5567 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 43531 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 52000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 108827 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 17 |
| IRS990/CYOtherExpensesAmt | 0 | 439276 |
| IRS990/CYOtherRevenueAmt | 0 | 20594 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 525804 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -151361 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 367327 |
| IRS990/CYTotalExpensesAmt | 0 | 806603 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 34103 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 655242 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 50485 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 55052 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 105537 |
| IRS990/Desc | 0 | VOLCANO 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/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 397843 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 9674 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 17405 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 27079 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 6784 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 36382 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 43166 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 10 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 12789 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | HUGH JENKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | EMILY HERB |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WILLIAM HAMILTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JELENA CLAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DESIREE MOANA CRUZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TAD SEWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LINDA KAPUNIAI ROSEHILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JESSE TUNISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LYNDA GRETZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | PHILIPE NAULT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MICHAEL NELSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 52000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | EXECUTIVE DI |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1975 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 11938 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 23997 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 28121 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 667180 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2119 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7707 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9826 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 15649 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 15649 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 17 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 17 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 135 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1001955 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1891987 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1780754 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2782709 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 38191 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2082752 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1931391 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 12059 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 12059 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 680 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 23276 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 23956 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 3708 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 704 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 26469 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 30881 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 5750 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 21718 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 5178 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 9934 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 77679 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 92791 |
| IRS990/OtherExpensesGrp/Desc | 0 | GENERAL EXCISE TAXES |
| IRS990/OtherExpensesGrp/Desc | 1 | POSTAGE AND HANDLING |
| IRS990/OtherExpensesGrp/Desc | 2 | CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | COMPUTER SOFTWARE EXPENSE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 6525 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 930 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 983 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 34195 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 27426 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 26147 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 16155 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 34195 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 33951 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 27077 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 17138 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 6351 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1270 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REIMBURSEMENTS AND OTHER INC |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8535 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 8535 |
| IRS990/OtherRevenueTotalAmt | 0 | 8535 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 12419 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 23825 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 186292 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 222536 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 5000 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 5000 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | HUGH JENKINS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SALES OF INVENTORY |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EDUCATION PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 484921 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 40883 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 484921 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 40883 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | EDUCATIONAL AND CULTURAL PROGRAMS PROVIDED IN THE ARTS FOR THE COMMUNITY AND VISITORS TO HAWAII VOLCANOES NATIONAL PARK. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 240320 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 40883 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 111616 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 12 |
| IRS990/PYOtherExpensesAmt | 0 | 359000 |
| IRS990/PYOtherRevenueAmt | 0 | 32923 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 533981 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -15394 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 334926 |
| IRS990/PYTotalExpensesAmt | 0 | 693926 |
| IRS990/PYTotalRevenueAmt | 0 | 678532 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -151361 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 493456 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 45309 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 85350 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 108827 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 111616 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 139885 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 174808 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 232218 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 767354 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 17 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4191 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2323 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 53 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 122 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 6706 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 534339 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 541438 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 10860 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1034623 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 993999 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 3115259 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 23997 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 29938 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1032718 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 250 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 1086903 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 17 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 4191 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2323 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 53 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 122 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 6706 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98500 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.97960 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4901721 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3339 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 25096 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 39360 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 67795 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3339 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 25096 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 39360 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 67795 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 667163 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 682992 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1183463 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1209681 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1226217 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 4969516 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 667180 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 687183 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1185786 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1209734 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1226339 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4976222 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1465636 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 776326 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2241962 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 15756 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 62432 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 78188 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 11938 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 806603 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 11938 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 299362 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 163197 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 462559 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1270 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LONG TERM LEASE PAYABLE |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 11938 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 11938 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 655242 |
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Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.