Liabilities / Assets
39th percentile
Higher debt load relative to assets than 39% of similar nonprofits.
990 • Fiscal year 2018 • EIN 99-0162321
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
39th percentile
Higher debt load relative to assets than 39% of similar nonprofits.
Liabilities / Revenue
51st percentile
Higher debt load relative to revenue than 51% of similar nonprofits.
Net Margin
24th percentile
Higher net margin than 24% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 8.0% of source-year revenue.
Asset Growth
36th percentile
Faster asset growth than 36% of similar nonprofits.
Revenue Growth
57th percentile
Faster revenue growth than 57% of similar nonprofits.
Assets
Down$1,860,285
Down $42,620 (-2.2%) from 2017
Net Assets
Down$1,788,655
Down $49,977 (-2.7%) from 2017
Liabilities
Up$71,630
Up $7,357 (+11%) from 2017
Revenue
Up$732,048
Up $46,717 (+6.8%) from 2017
Expenses
Up$782,025
Up $3,935 (+0.5%) from 2017
Net Income
Up-$49,977
Up $42,782 (+46%) from 2017
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 | $1,683,714 | $1,591,089 | ▼ $92,625 |
| Cash and Non-Interest-Bearing Accounts | $94,048 | $142,171 | ▲ $48,123 |
| Savings and Temporary Cash Investments | $85,401 | $85,465 | ▲ $64 |
| Accounts Receivable | $6,161 | $14,214 | ▲ $8,053 |
| Inventories for Sale or Use | $12,858 | $11,795 | ▼ $1,063 |
| Prepaid Expenses and Deferred Charges | $8,528 | $9,106 | ▲ $578 |
| Total Assets | $1,902,905 | $1,860,285 | ▼ $42,620 |
| Other Assets Total | $12,195 | $6,445 | ▼ $5,750 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $64,273 | $71,630 | ▲ $7,357 |
| Total Liabilities | $64,273 | $71,630 | ▲ $7,357 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,814,782 | $1,744,371 | ▼ $70,411 |
| Temporarily Rstr Net Assets | $18,850 | $39,284 | ▲ $20,434 |
| Permanently Rstr Net Assets | $5,000 | $5,000 | → $0 |
| Total Net Assets Fund Balance | $1,838,632 | $1,788,655 | ▼ $49,977 |
| Total Liabilities and Net Assets / Fund Balance | $1,902,905 | $1,860,285 | ▼ $42,620 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,310,516 | $931,446 | $2,241,962 |
| Other Land Buildings | $270,095 | $192,464 | $462,559 |
| Equipment | $10,478 | $69,950 | $80,428 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michael Nelson | Executive Di | FT | $51,144 | $7,778 | $58,922 |
| Hugh Jenkins | Board Chair- | - | $8,238 | - | $8,238 |
| Jesse Tunison | Director | - | $6,026 | - | $6,026 |
| Ken Charon | Director | - | $1,823 | - | $1,823 |
| Tad Sewell | Director | - | $1,190 | - | $1,190 |
| Name | Title |
|---|---|
| William Hamilton | Board Chair |
| Anne-marie Larosa | Director |
| Julie Williams | Director |
| Philippe Nault | Director |
| Lynda Gretz | Secretary |
| Barbara Dunn | Treasurer |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Works of Art | 95 | $25,696 | Sales Price |
| Other Non Cash Contri Table | 5 | $624 | Sales Price |
| Total Noncash Contributions | 100 | $26,320 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $445,288 |
| Salaries, Compensation, and Employee Benefits | $336,737 |
| Total Fundraising Expense | $31,946 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $160,815 | $22,847 | $10,856 | $194,518 |
| Depreciation Depletion | $48,316 | $44,309 | - | $92,625 |
| Other Employee Benefits | $65,757 | $8,410 | $4,383 | $78,550 |
| Fees for Services Other | $56,959 | $7,739 | - | $64,698 |
| Current Officers, Directors, Trustees, and Key Employees | $53,300 | $6,816 | $3,553 | $63,669 |
| Office Expenses | $32,770 | $1,971 | $7,584 | $42,325 |
| Fees for Services Accounting | $25,503 | $14,346 | - | $39,849 |
| All Other Expenses | $22,031 | $11,607 | - | $33,638 |
| Occupancy | $23,627 | $690 | - | $24,317 |
| Other Expenses | $12,041 | $4,484 | $5,570 | $16,525 |
| Advertising | $15,658 | $263 | - | $15,921 |
| Information Technology | $13,611 | $829 | - | $14,440 |
| Insurance | $7,793 | $2,143 | - | $9,936 |
| Travel | $2,776 | $854 | - | $3,630 |
| Fees for Services Legal | $322 | $181 | - | $503 |
| Total Functional Expenses | $621,618 | $128,461 | $31,946 | $782,025 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $793,688 |
| Expenses per Audited Statements | $782,025 |
| Total Expenses per Form 990 | $782,025 |
| Expenses Not Reported on Form 990 | $11,663 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $21,408 |
| Fundraising Direct Expenses | $11,663 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Love the Arts | $39,471 | $9,595 | $5,207 | $4,388 |
| Cup Tea 2 | $6,821 | $5,918 | $702 | $5,216 |
| Total Events | $46,292 | $15,513 | $10,930 | $4,583 |
“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 11,663 fundraising expenses -11,663”
“Fundraising expenses 11,663”
“Fundraising expenses 11,663”
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 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 64273 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 71630 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 6161 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 14214 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| 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 | 263 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 15658 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 15921 |
| IRS990/AllOtherContributionsAmt | 0 | 66536 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 11607 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 22031 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 33638 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 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 | 94048 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 142171 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 3553 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 6816 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 53300 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 63669 |
| 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/ContriRptFundraisingEventAmt | 0 | 31029 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 179126 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 64 |
| IRS990/CYOtherExpensesAmt | 0 | 445288 |
| IRS990/CYOtherRevenueAmt | 0 | 16672 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 536186 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -49977 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 336737 |
| IRS990/CYTotalExpensesAmt | 0 | 782025 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 31946 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 732048 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | true |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 44309 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 48316 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 92625 |
| 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 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 387529 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 14346 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 25503 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 39849 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 181 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 322 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 503 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 7739 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 56959 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 64698 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| 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/OfficerInd | 4 | 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 | 7778 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WILLIAM HAMILTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | HUGH JENKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BARBARA DUNN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LYNDA GRETZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ANNE-MARIE LAROSA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | PHILIPPE NAULT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JESSE TUNISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JULIE WILLIAMS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KEN CHARON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | TAD SEWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MICHAEL NELSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 8238 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 6026 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 1823 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 1190 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 51144 |
| 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 | BOARD CHAIR- |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| 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/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 31029 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 11663 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 21408 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 42063 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 743711 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 2555 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 829 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 13611 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 14440 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2143 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 7793 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9936 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 12858 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 11795 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 64 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 64 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 33 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1193860 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1683714 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1591089 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2784949 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 39498 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| 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 | 1838632 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1788655 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 9745 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 9745 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 2555 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 2555 |
| IRS990/NoncashContributionsAmt | 0 | 26320 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 690 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 23627 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 24317 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 7584 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1971 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 32770 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 42325 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 12195 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 6445 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 4383 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 8410 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 65757 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 78550 |
| 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 | UTILITIES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 5570 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 972 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 4484 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 29576 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 23415 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 27348 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 12041 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 29576 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 28985 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 28320 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 16525 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | REIMBURSEMENTS AND OTHER INC |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4372 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 4372 |
| IRS990/OtherRevenueTotalAmt | 0 | 4372 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 10856 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 22847 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 160815 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 194518 |
| 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/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 8528 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 9106 |
| IRS990/PrincipalOfficerNm | 0 | WILLIAM HAMILTON |
| 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 | 474316 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 61870 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 474316 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 61870 |
| 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 | 234089 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 61870 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 159805 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | -17139 |
| IRS990/PYOtherExpensesAmt | 0 | 459342 |
| IRS990/PYOtherRevenueAmt | 0 | 20901 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 521764 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -92759 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 318748 |
| IRS990/PYTotalExpensesAmt | 0 | 778090 |
| IRS990/PYTotalRevenueAmt | 0 | 685331 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -49977 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 2555 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 471021 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 85401 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 85465 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 179126 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 159805 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 108827 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 111616 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 165821 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 725195 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2619 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3066 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 17 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4191 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2323 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 12216 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 540558 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 532138 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 534339 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 541438 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 901562 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 3050035 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 21408 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 17567 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 23997 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 29938 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 102613 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 195523 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2619 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 3066 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 17 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4191 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 2323 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 12216 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99690 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.97970 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 3970753 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 741092 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 709510 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 667163 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 682992 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1169996 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 3970753 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 743711 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 712576 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 667180 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 687183 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1172319 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 3982969 |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1310516 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 931446 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2241962 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 10478 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 69950 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 80428 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 11663 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 782025 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 11663 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 270095 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 192464 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 462559 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 11663 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 11663 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 732048 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FUNDRAISING EXPENSES 11,663 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | FUNDRAISING EXPENSES 11,663 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1591089 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 782025 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 732048 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 743711 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 793688 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 30779 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 29876 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt | 0 | 903 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 10930 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | LOVE THE ARTS |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | CUP TEA 2 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 5021 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 5021 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.