Totals
- Total revenue
- $1,097,368
- Total expenses
- $1,227,991
- Contributions and grants received
- $268,078
- Grants paid
- $0
- Program service revenue
- $852,289
- Investment income
- $646
- Other revenue
- -$23,645
- Total assets, end of year
- $2,094,128
- Total liabilities, end of year
- $484,274
- Net assets or fund balances, end of year
- $1,609,854
- Program services expenses (Part IX)
- $987,860
- Management and general expenses
- $193,828
- Fundraising expenses
- $46,303
- Program service expenses (Part III)
- $987,860
Program services were 80.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1c · Fundraising events
$77,419
-
1e · Government grants (contributions)
$118,676
-
1f · All other contributions, gifts and grants
$71,983
-
1g · Noncash contributions included above
$69,755
-
2a · Program service revenue: SALES OF INVENTORY
total $761,776 · related or exempt $761,776
-
2b · Program service revenue: EDUCATION PROGRAMS
total $49,682 · related or exempt $49,682
-
2c · Program service revenue: MEMBERSHIP DUES
total $40,831 · related or exempt $40,831
-
3 · Investment income
total $646 · excluded $646
-
6a · Gross rents
real property $1,613
-
6c · Rental income or loss
real property $1,613
-
6d · Net rental income or loss
total $1,613 · excluded $1,613
-
8a · Fundraising events: gross income
$53,946
-
8a · Fundraising events: contributions included on line 1c
$77,419
-
8b · Fundraising events: direct expenses
$82,889
-
8c · Net income from fundraising events
total -$28,943 · excluded -$28,943
-
11a · Other revenue: REIMBURSEMENTS
total $3,685 · related or exempt $3,685
-
11e · Other revenue, total
$3,685
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $89,708 · program services $71,766 · management and general $13,456 · fundraising $4,486
-
7 · Other salaries and wages
total $387,387 · program services $309,909 · management and general $58,109 · fundraising $19,369
-
8 · Pension plan contributions
total $15,027 · program services $12,022 · management and general $2,254 · fundraising $751
-
9 · Other employee benefits
total $66,402 · program services $53,122 · management and general $9,960 · fundraising $3,320
-
10 · Payroll taxes
total $33,362 · program services $26,690 · management and general $5,004 · fundraising $1,668
-
11b · Fees: legal
total $1,502 · program services $1,127 · management and general $375
-
11c · Fees: accounting
total $30,888 · program services $23,166 · management and general $7,722
-
11g · Fees: other
total $173,560 · program services $134,600 · management and general $25,600 · fundraising $13,360
-
12 · Advertising and promotion
total $17,254 · program services $17,254
-
13 · Office expenses
total $89,443 · program services $70,106 · management and general $19,074 · fundraising $263
-
14 · Information technology
total $15,562 · program services $11,672 · management and general $3,890
-
16 · Occupancy
total $78,356 · program services $61,854 · management and general $13,416 · fundraising $3,086
-
17 · Travel
total $1,170 · program services $754 · management and general $416
-
22 · Depreciation, depletion and amortization
total $87,311 · program services $65,483 · management and general $21,828
-
23 · Insurance
total $14,972 · program services $11,229 · management and general $3,743
-
24a · Other expenses: GENERAL EXCISE TAXES
total $53,059 · program services $47,504 · management and general $5,555
-
24b · Other expenses: CREDIT CARD FEES
total $51,715 · program services $51,715
-
24c · Other expenses: PROGRAM EXPENSE
total $7,610 · program services $7,610
-
24d · Other expenses: MISCELLANEOUS EXPENSE
total $6,761 · program services $5,071 · management and general $1,690
-
24e · All other expenses
total $6,942 · program services $5,206 · management and general $1,736
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $414,244 · end of year $316,787
-
2 · Savings and temporary cash investments
beginning of year $196,484 · end of year $228,326
-
4 · Accounts receivable
beginning of year $45,097 · end of year $41,609
-
8 · Inventories for sale or use
beginning of year $32,475 · end of year $40,207
-
9 · Prepaid expenses and deferred charges
beginning of year $13,664 · end of year $15,160
-
10a · Land, buildings and equipment: cost or other basis
$2,686,321
-
10b · Land, buildings and equipment: accumulated depreciation
$1,629,399
-
10c · Land, buildings and equipment, net
beginning of year $1,133,477 · end of year $1,056,922
-
15 · Other assets
beginning of year $420,021 · end of year $395,117
-
17 · Accounts payable and accrued expenses
beginning of year $141,534 · end of year $136,613
-
25 · Other liabilities
beginning of year $373,451 · end of year $347,661
-
27 · Net assets without donor restrictions
beginning of year $1,690,766 · end of year $1,575,006
-
28 · Net assets with donor restrictions
beginning of year $49,711 · end of year $34,848
Mission and programs · 2023
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.
-
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.
Expenses $883,401 · Revenue $761,776
-
EDUCATIONAL AND CULTURAL PROGRAMS PROVIDED IN THE ARTS FOR THE COMMUNITY AND VISITORS TO HAWAII VOLCANOES NATIONAL PARK.
Expenses $104,459 · Revenue $49,682
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Lynn K MelenaLYNN K MELENA
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Joan McDonaldJOAN MCDONALD
VICE PRESIDE
- Total calculated
- $0
- Hours/week
- 2
-
Doug WilsonDOUG WILSON
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Barbara DunnBARBARA DUNN
SECRETARY
- Total calculated
- $700
- From this org
- $700
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Christiane FrieseCHRISTIANE FRIESE
DIRECTOR
- Total calculated
- $200
- From this org
- $200
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Jesse TunisonJESSE TUNISON
DIRECTOR
- Total calculated
- $6,475
- From this org
- $6,475
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Zach MermelZACH MERMEL
DIRECTOR
- Total calculated
- $300
- From this org
- $300
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
William NorwoodWILLIAM NORWOOD
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Deborah Oakley-MelvinDEBORAH OAKLEY-MELVIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Jay RobinsonJAY ROBINSON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Vicki Penney-RohnerVICKI PENNEY-ROHNER
DIRECTOR
- Total calculated
- $1,000
- From this org
- $1,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Michael NelsonMICHAEL NELSON
EXECUTIVE DI
- Total calculated
- $74,749
- From this org
- $67,734
- From related orgs
- $0
- Other
- $7,015
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 4 August 2025
- IRS schema version
- 2023v6.0
- Source object
- 202512179349300006
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
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