Civic Intelligence

Volcano Art Center

990 • Fiscal year 2020 • EIN 99-0162321

Oct 01, 2019 to Sep 30, 2020 • Filed on Jun 14, 2021

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

44th percentile

0.07x

Higher debt load relative to assets than 44% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

59th percentile

0.20x

Higher debt load relative to revenue than 59% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

15th percentile

-21%

Higher net margin than 15% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

52nd percentile

$65,642

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

21st percentile

-2.8%

Faster asset growth than 21% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

21st percentile

-23%

Faster revenue growth than 21% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets44th percentile

Assets

Down

$1,663,205

Down $48,003 (-2.8%) from 2019

Net Assets

Down

$1,548,263

Down $118,736 (-7.1%) from 2019

Liabilities

Up

$114,942

Up $70,733 (+160%) from 2019

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin15th percentile

Revenue

Down

$569,554

Down $166,615 (-23%) from 2019

Expenses

Down

$688,290

Down $169,535 (-20%) from 2019

Net Income

Up

-$118,736

Up $2,920 (+2.4%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth21st 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

2020

Assets$1,663,205
Liabilities$114,942
Net Assets$1,548,263
Open 2020 Filing

Operations Trend

Revenue Growth21st 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

2020

Revenue$569,554
Expenses$688,290
Net Income-$118,736
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Jun 14, 2021
Return Version
2019v5.0
Gross Receipts
$586,164
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$1,492,087$1,400,533▼ $91,554
Cash and Non-Interest-Bearing Accounts$80,468$137,767▲ $57,299
Savings and Temporary Cash Investments$86,364$87,680▲ $1,316
Accounts Receivable$22,554$16,150▼ $6,404
Inventories for Sale or Use$13,500$12,502▼ $998
Prepaid Expenses and Deferred Charges$9,790$2,128▼ $7,662
Total Assets$1,711,208$1,663,205▼ $48,003
Other Assets Total$6,445$6,445→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property-$81,500-
Accounts Payable and Accrued Expenses$34,098$31,817▼ $2,281
Deferred Revenue$10,111$1,625▼ $8,486
Total Liabilities$44,209$114,942▲ $70,733
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,638,516$1,516,389▼ $122,127
Net Assets With Donor Restrictions$28,483$31,874▲ $3,391
Total Net Assets Fund Balance$1,666,999$1,548,263▼ $118,736
Total Liabilities and Net Assets / Fund Balance$1,711,208$1,663,205▼ $48,003

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,157,542$1,084,420$2,241,962
Other Land Buildings$241,486$221,073$462,559
Equipment$1,505$78,923$80,428
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael NelsonExecutive DiFT$57,601$8,041$65,642
Jesse TunisonDirector-$4,513-$4,513
Ken CharonDirector-$600-$600
Julie WilliamsSecretary-$325-$325
William HamiltonPresident-$265-$265

Board Members and Trustees

NameTitle
Barbara DunnDirector
Doug WilsonDirector
Jeffrey DavisDirector
Jim WilsonDirector
Joan McdonaldDirector
Lynda GretzDirector
Ted PirsigTreasurer
Anne-marie LarosaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$173,631
Program Service Revenue
$360,236
Investment Income
$1,319
Other Revenue
$34,368
All Other Contributions
$61,247
Change in Net Assets
$-118,736

Audited Revenue Reconciliation

Revenue per Audited Statements
$569,554
Revenue Not Reported on Form 990
$16,610
Total Revenue per Audited Statements
$586,164
Total Revenue per Form 990
$569,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$370,018
Salaries, Compensation, and Employee Benefits$318,272
Total Fundraising Expense$7,512
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$145,768$25,724-$171,492
Depreciation Depletion$68,665$22,888-$91,553
Current Officers, Directors, Trustees, and Key Employees$50,288$9,429$3,143$62,860
Fees for Services Other$54,092$4,542-$58,634
Other Employee Benefits$49,410$8,719-$58,129
Occupancy$38,276$11,042$2,596$51,914
Office Expenses$36,202$11,563-$47,765
Advertising$17,371--$17,371
Payroll Taxes$14,685$2,591-$17,276
Information Technology$12,504$4,168-$16,672
All Other Expenses$9,008$1,474$1,360$11,842
Insurance$8,501$2,834-$11,335
Pension Plan Contributions$7,238$1,277-$8,515
Other Expenses$3,917$1,306$313$5,536
Fees for Services Accounting$3,905$1,302-$5,207
Travel$730$243-$973
Fees for Services Legal$314$105-$419
Total Functional Expenses$567,620$113,158$7,512$688,290

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$704,900
Expenses per Audited Statements$688,290
Total Expenses per Form 990$688,290
Expenses Not Reported on Form 990$16,610
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$37,265
Fundraising Direct Expenses$16,610
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Love the Arts$24,307$24,107$11,029$13,078
Ask Letter$12,329$12,329$637$11,692
Total Events$36,636$36,436$16,610$19,826
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jessee TunisonBodArt ConsignmentNo$4,513
Ken CharonBodInstructionNo$600
Julie WilliamsBodServices/toursNo$325
William HamiltonBodArt ConsignmentNo$265
Tad SewellBodArt ConsignmentNo$209
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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 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.”

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
2021-06-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Hamilton
Formed
1975
Legal Domicile
Hi
Voting Board Members
12
Independent Board Members
12
Employees
12
Volunteers
72

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 16,610 fundraising expenses -16,610”

Financial Statement Notes

Schedule D, Page 2, Part III, Line 4

“The mission of vac is to promote, develop, and perpetuate the artistic, cultural, and environmental heritage of hawaii through art and education. The organization maintains a collection of art that is displayed in accordance with this mission.”

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 2020 and 2019. Vac files its forms 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawaii. The organization is generally no longer subject to examination by the internal revenue service for years before 2017.”

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

“Fundraising expenses 16,610”

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

“Fundraising expenses 16,610”

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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
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IRS990/OtherExpensesGrp/Desc1GENERAL EXCISE TAXES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3FUNDRAISING EXPENSES
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IRS990/OtherExpensesGrp/ProgramServicesAmt33917
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IRS990/OtherExpensesGrp/TotalAmt121115
IRS990/OtherExpensesGrp/TotalAmt27395
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0171492
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02591
IRS990/PayrollTaxesGrp/ProgramServicesAmt014685
IRS990/PayrollTaxesGrp/TotalAmt017276
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01277
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07238
IRS990/PensionPlanContributionsGrp/TotalAmt08515
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09790
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02128
IRS990/PrincipalOfficerNm0WILLIAM HAMILTON
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IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt157722
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATIONAL AND CULTURAL PROGRAMS PROVIDED IN THE ARTS FOR THE COMMUNITY AND VISITORS TO HAWAII VOLCANOES NATIONAL PARK.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0139601
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherRevenueAmt016933
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IRS990/PYRevenuesLessExpensesAmt0-121656
IRS990/PYSalariesCompEmpBnftPaidAmt0402398
IRS990/PYTotalExpensesAmt0857825
IRS990/PYTotalRevenueAmt0736169
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-118736
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0845
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0231106
IRS990/SavingsAndTempCashInvstGrp/BOYAmt086364
IRS990/SavingsAndTempCashInvstGrp/EOYAmt087680
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0179126
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0159805
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0108827
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03066
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0370707
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Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,663,205
Liabilities
$114,942
Net assets
$1,548,263
Revenue
$569,554
Expenses
$688,290
Net income
-$118,736
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