Civic Intelligence

Volcano Art Center

990 • Fiscal year 2021 • EIN 99-0162321

Oct 01, 2020 to Sep 30, 2021 • Filed on Jun 15, 2022

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

0.04x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

49th percentile

0.09x

Higher debt load relative to revenue than 49% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

49th percentile

12%

Higher net margin than 49% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

49th percentile

$54,813

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

36th percentile

3.5%

Faster asset growth than 36% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

75th percentile

47%

Faster revenue growth than 75% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$1,722,188

Up $58,983 (+3.5%) from 2020

Net Assets

Up

$1,650,306

Up $102,043 (+6.6%) from 2020

Liabilities

Down

$71,882

Down $43,060 (-37%) from 2020

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin49th percentile

Revenue

Up

$835,442

Up $265,888 (+47%) from 2020

Expenses

Up

$733,399

Up $45,109 (+6.6%) from 2020

Net Income

Up

$102,043

Up $220,779 (+186%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth36th 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

2021

Assets$1,722,188
Liabilities$71,882
Net Assets$1,650,306
Open 2021 Filing

Operations Trend

Revenue Growth75th 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

2021

Revenue$835,442
Expenses$733,399
Net Income$102,043
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Jun 15, 2022
Return Version
2020v4.0
Gross Receipts
$838,376
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$1,400,533$1,311,235▼ $89,298
Cash and Non-Interest-Bearing Accounts$137,767$259,581▲ $121,814
Savings and Temporary Cash Investments$87,680$111,824▲ $24,144
Accounts Receivable$16,150$23,567▲ $7,417
Inventories for Sale or Use$12,502$9,237▼ $3,265
Prepaid Expenses and Deferred Charges$2,128$299▼ $1,829
Total Assets$1,663,205$1,722,188▲ $58,983
Other Assets Total$6,445$6,445→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$81,500--
Accounts Payable and Accrued Expenses$31,817$71,882▲ $40,065
Deferred Revenue$1,625--
Total Liabilities$114,942$71,882▼ $43,060
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,516,389$1,604,221▲ $87,832
Net Assets With Donor Restrictions$31,874$46,085▲ $14,211
Total Net Assets Fund Balance$1,548,263$1,650,306▲ $102,043
Total Liabilities and Net Assets / Fund Balance$1,663,205$1,722,188▲ $58,983

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,081,989$1,159,973$2,241,962
Other Land Buildings$228,775$233,784$462,559
Equipment$471$79,957$80,428
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael NelsonExecutive DiFT$46,640$8,173$54,813
Jesse TunisonVice Preside-$4,624-$4,624
Ken CharonDirector-$838-$838
William HamiltonTreasurer-$283-$283

Board Members and Trustees

NameTitle
Doug WilsonLegacy Chair
Julia WilliamsPresident
Anne-marie LarosaDirector
Barbara DunnDirector
Buddy NorwoodDirector
Chris FrieseDirector
James KarabelasDirector
Jeffrey DavisDirector
Joan McdonaldDirector
Lynn MelenaDirector
Mike MarshallDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$257,379
Program Service Revenue
$571,129
Investment Income
$1,241
Other Revenue
$5,693
All Other Contributions
$68,213
Change in Net Assets
$102,043

Audited Revenue Reconciliation

Revenue per Audited Statements
$835,442
Revenue Not Reported on Form 990
$2,934
Total Revenue per Audited Statements
$838,376
Total Revenue per Form 990
$835,442
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$378,947
Other Expenses$354,452
Total Fundraising Expense$21,521
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Employee Benefits$131,347$24,628$8,209$164,184
Other Salaries and Wages$115,752$21,703$7,234$144,689
Depreciation Depletion$66,974$22,325-$89,299
Current Officers, Directors, Trustees, and Key Employees$43,850$8,222$2,741$54,813
Occupancy$39,660$7,436$2,478$49,574
Office Expenses$36,841$11,801$96$48,738
Fees for Services Other$23,912$1,658-$25,570
Information Technology$13,766$4,589-$18,355
Payroll Taxes$12,209$2,289$763$15,261
Advertising$10,770--$10,770
Insurance$8,077$2,693-$10,770
Fees for Services Accounting$6,726$2,242-$8,968
Other Expenses$3,272$1,091-$4,363
All Other Expenses$1,983$658-$2,641
Travel$1,302$434-$1,736
Fees for Services Legal$274$92-$366
Total Functional Expenses$593,369$118,509$21,521$733,399

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$736,333
Expenses per Audited Statements$733,399
Total Expenses per Form 990$733,399
Expenses Not Reported on Form 990$2,934
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,389
Fundraising Direct Expenses$2,934
Professional Fundraising Fees$0
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$5,391
Ken CharonBodInstructionNo$2,953
William HamiltonBodArt ConsignmentNo$812
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
2022-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Hamilton
Formed
1975
Legal Domicile
Hi
Voting Board Members
14
Independent Board Members
14
Employees
12
Volunteers
52

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 2,934 fundraising expenses -2,934”

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 2021 and 2020. 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 2,934”

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

“Fundraising expenses 2,934”

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

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Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,722,188
Liabilities
$71,882
Net assets
$1,650,306
Revenue
$835,442
Expenses
$733,399
Net income
$102,043
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $1M-$5M nonprofits