Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
990 • Fiscal year 2023 • EIN 99-0162321
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 6.3% of source-year revenue.
Asset Growth
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
58th percentile
Faster revenue growth than 58% of similar nonprofits.
Assets
Up$2,255,462
Up $462,747 (+26%) from 2022
Net Assets
Up$1,740,477
Up $38,352 (+2.3%) from 2022
Liabilities
Up$514,985
Up $424,395 (+468%) from 2022
Revenue
Up$1,144,026
Up $121,472 (+12%) from 2022
Expenses
Up$1,105,674
Up $134,939 (+14%) from 2022
Net Income
Down$38,352
Down $13,467 (-26%) from 2022
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 | $1,224,899 | $1,133,477 | ▼ $91,422 |
| Cash and Non-Interest-Bearing Accounts | $408,609 | $414,244 | ▲ $5,635 |
| Savings and Temporary Cash Investments | $120,166 | $196,484 | ▲ $76,318 |
| Accounts Receivable | $13,557 | $45,097 | ▲ $31,540 |
| Inventories for Sale or Use | $8,148 | $32,475 | ▲ $24,327 |
| Prepaid Expenses and Deferred Charges | $10,891 | $13,664 | ▲ $2,773 |
| Total Assets | $1,792,715 | $2,255,462 | ▲ $462,747 |
| Other Assets Total | $6,445 | $420,021 | ▲ $413,576 |
| Liabilities | |||
| Other Liabilities | - | $373,451 | - |
| Accounts Payable and Accrued Expenses | $90,590 | $141,534 | ▲ $50,944 |
| Total Liabilities | $90,590 | $514,985 | ▲ $424,395 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,669,870 | $1,690,766 | ▲ $20,896 |
| Net Assets With Donor Restrictions | $32,255 | $49,711 | ▲ $17,456 |
| Total Net Assets Fund Balance | $1,702,125 | $1,740,477 | ▲ $38,352 |
| Total Liabilities and Net Assets / Fund Balance | $1,792,715 | $2,255,462 | ▲ $462,747 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $934,719 | $1,307,242 | $2,241,961 |
| Other Land Buildings | $198,758 | $204,725 | $403,483 |
| Equipment | - | $30,122 | $30,122 |
| Other Assets Org | $695 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Michael Nelson | Executive Di | FT | $62,920 | $9,420 | $72,340 |
| Jesse Tunison | Director | - | $2,000 | - | $2,000 |
| Name | Title |
|---|---|
| Jeffrey Davis | President |
| Buddy Norwood | Director |
| Chris Friese | Director |
| Jay Robinson | Director |
| Joan Mcdonald | Director |
| Julia Williams | Director |
| Barbara Dunn | Secretary |
| Doug Wilson | Treasurer |
| Lynn K Melena | Vice Preside |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Other Non Cash Contri Table | 209 | $47,664 | Fair Market Value |
| Total Noncash Contributions | 209 | $47,664 | - |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $571,656 |
| Other Expenses | $534,018 |
| Total Fundraising Expense | $32,449 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $292,471 | $54,838 | $18,279 | $365,588 |
| Office Expenses | $78,028 | $27,216 | $242 | $105,486 |
| Fees for Services Other | $90,134 | $9,147 | $763 | $100,044 |
| Depreciation Depletion | $65,060 | $21,687 | - | $86,747 |
| Current Officers, Directors, Trustees, and Key Employees | $60,488 | $11,341 | $3,780 | $75,609 |
| Other Employee Benefits | $54,274 | $10,176 | $3,392 | $67,842 |
| Occupancy | $52,748 | $10,902 | $2,862 | $66,512 |
| Payroll Taxes | $41,823 | $7,842 | $2,614 | $52,279 |
| Information Technology | $15,754 | $5,251 | - | $21,005 |
| Insurance | $9,268 | $3,089 | - | $12,357 |
| Advertising | $10,450 | - | - | $10,450 |
| Pension Plan Contributions | $8,270 | $1,551 | $517 | $10,338 |
| Fees for Services Accounting | $7,031 | $2,344 | - | $9,375 |
| Other Expenses | $3,835 | $1,279 | - | $5,114 |
| All Other Expenses | $3,083 | $1,028 | - | $4,111 |
| Travel | $1,019 | $340 | - | $1,359 |
| Fees for Services Legal | $254 | $85 | - | $339 |
| Total Functional Expenses | $899,564 | $173,661 | $32,449 | $1,105,674 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,121,514 |
| Expenses per Audited Statements | $1,105,674 |
| Total Expenses per Form 990 | $1,105,674 |
| Expenses Not Reported on Form 990 | $15,840 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $58,828 |
| Fundraising Gross Income | $28,587 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Love the Arts | $76,651 | $24,612 | $50,917 | $-26,305 |
| Total Events | $76,651 | $24,612 | $56,917 | $-32,305 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Jesse Tunison | Bod | Art Consignment | No | $16,389 |
| Liability | Amount |
|---|---|
| Lease Liabilities | $373,451 |
“All persons who are interested in the purposes for which volcano art center is organized and who make contributions to the organization shall be eligible to apply for membership. There is only one class of members.”
“Members elect the board of directors for the ensuing year at an annual meeting.”
“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.”
“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.”
“Losses reported on return -4,676 fundraising expenses 11,164 loss on asset disposal 4,676 fundraising expenses -11,164”
“Volcano art center is exempt from federal income taxes pursuant to internal revenue code section 501(c)(3) and exempt from state income taxes under section 237-23 (b)(2)(3) of the hawaii revised statutes. Therefore, no provision for federal or state income taxes is required for the financial statements. 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, the center 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 center 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 year 2023. The center 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 center is generally no longer subject to examination by the internal revenue service for years before 2020.”
“Fundraising expenses 11,164 loss on asset disposal 4,676”
“Fundraising expenses 11,164”
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 | 90590 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 141534 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 13557 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 45097 |
| 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/ProgramServicesAmt | 0 | 10450 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 10450 |
| IRS990/AllOtherContributionsAmt | 0 | 69155 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1028 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3083 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4111 |
| 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/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | true |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 408609 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 414244 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | true |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 3780 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 11341 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 60488 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 75609 |
| 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 | 52064 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 166493 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | -3350 |
| IRS990/CYOtherExpensesAmt | 0 | 534018 |
| IRS990/CYOtherRevenueAmt | 0 | 44016 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 936867 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 38352 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 571656 |
| IRS990/CYTotalExpensesAmt | 0 | 1105674 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 32449 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1144026 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 21687 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 65060 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 86747 |
| 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/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 32255 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 49711 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 13 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 830460 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 2344 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 7031 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9375 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 85 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 254 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 339 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 763 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 9147 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 90134 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 100044 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| 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 | 9420 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JEFFREY DAVIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LYNN K MELENA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BARBARA DUNN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DOUG WILSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHRIS FRIESE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOAN MCDONALD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | BUDDY NORWOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | JAY ROBINSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JESSE TUNISON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JULIA WILLIAMS |
| 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 | 2000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 62920 |
| 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 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| 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/FundraisingAmt | 0 | 52064 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 58828 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 28587 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -4676 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 45274 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1207530 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 2233 |
| 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/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 5251 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 15754 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 21005 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3089 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 9268 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12357 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 8148 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 32475 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1326 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1326 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 19 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1542089 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1224899 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1133477 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2675566 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 4676 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| 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 | 1702125 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1740477 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -4676 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -4676 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -30241 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -30241 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 2233 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 2233 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1669870 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1690766 |
| IRS990/NoncashContributionsAmt | 0 | 47664 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 2862 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 10902 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 52748 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 66512 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 242 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 27216 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 78028 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 105486 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 6445 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 420021 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 3392 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 10176 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 54274 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 67842 |
| IRS990/OtherExpensesGrp/Desc | 0 | GENERAL EXCISE TAXES |
| IRS990/OtherExpensesGrp/Desc | 1 | CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | PROGRAM EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES AND SUBSRIPTIONS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 5545 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1279 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 48613 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 51111 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 5850 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3835 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 54158 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 51111 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5850 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5114 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 373451 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | EMPLOYEE RENTENTION CREDITS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | REIMBURSEMENTS |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 61230 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10794 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 61230 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 10794 |
| IRS990/OtherRevenueTotalAmt | 0 | 72024 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 18279 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 54838 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 292471 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 365588 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2614 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7842 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 41823 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 52279 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 517 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1551 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 8270 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 10338 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 10891 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 13664 |
| IRS990/PrincipalOfficerNm | 0 | JEFFREY DAVIS |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SALES OF INVENTORY |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | EDUCATION PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 823956 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 68563 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 44348 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 823956 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 68563 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 44348 |
| 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 | 69104 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 112911 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 130176 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 1246 |
| IRS990/PYOtherExpensesAmt | 0 | 453951 |
| IRS990/PYOtherRevenueAmt | 0 | 29050 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 862082 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 51819 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 516784 |
| IRS990/PYTotalExpensesAmt | 0 | 970735 |
| IRS990/PYTotalRevenueAmt | 0 | 1022554 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 38352 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 2233 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 834750 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 120166 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 196484 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 2250 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 2250 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | EMPLOYEE RETENTION CREDITS 61,230 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART III, LINE 12 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 166493 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 84564 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 214956 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 139898 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 126022 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 731933 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 3559 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3020 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3756 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2164 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1920 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 14419 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 947661 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 914344 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 615275 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 404440 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 607595 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 3489315 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 89817 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 34529 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 4389 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 39662 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 17338 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 185735 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 3559 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 3020 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3756 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2164 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1920 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 14419 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 61230 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 61230 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.98260 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99660 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 4404733 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 2250 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 2250 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1203971 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1033437 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 834620 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 584000 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 750955 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 4406983 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1268760 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1036457 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 838376 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 586164 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 752875 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4482632 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.