- Revenue 2024
- $1,037,108
- Expenses 2024
- $1,143,336
Program services were 81.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- A200
- Classification
- 1000
- Street
- PO BOX 129
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Mission and programs · 2024
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 $836,022 · Revenue $780,677
-
EDUCATIONAL AND CULTURAL PROGRAMS PROVIDED IN THE ARTS FOR THE COMMUNITY AND VISITORS TO HAWAII VOLCANOES NATIONAL PARK.
Expenses $96,375 · Revenue $89,995
As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.
Officers and directors · 2024
As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
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
- $0
- Hours/week
- 2
-
Christiane FrieseCHRISTIANE FRIESE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Zach MermelZACH MERMEL
DIRECTOR
- Total calculated
- $1,480
- From this org
- $1,480
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Deborah Oakley-MelvinDEBORAH OAKLEY-MELVIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Vicki Penney-RohnerVICKI PENNEY-ROHNER
DIRECTOR
- Total calculated
- $1,400
- From this org
- $1,400
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Jesse TunisonJESSE TUNISON
DIRECTOR
- Total calculated
- $5,541
- From this org
- $5,541
- From related orgs
- $0
- Other
- $0
- Hours/week
- 2
-
Janet SixJANET SIX
DIRECTOR
- Total calculated
- $0
- Hours/week
- 2
-
Michael NelsonMICHAEL NELSON
EXECUTIVE DI
- Total calculated
- $70,702
- From this org
- $70,702
- From related orgs
- $0
- Other
- $0
- 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. Earlier years are each on their own filing page.
Filings
-
2024
- Revenue
- $1,037,108
- Expenses
- $1,143,336
- Contributions
- $180,409
- Grants paid
- $0
-
2023
- Revenue
- $1,097,368
- Expenses
- $1,227,991
- Contributions
- $268,078
- Grants paid
- $0
-
2022
- Revenue
- $1,144,026
- Expenses
- $1,105,674
- Contributions
- $166,493
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $1,022,554
- Expenses
- $970,735
- Assets (EOY)
- $1,792,715
-
2020 · 990
- Revenue
- $835,442
- Expenses
- $733,399
- Assets (EOY)
- $1,722,188
-
2019 · 990
- Revenue
- $569,554
- Expenses
- $688,290
- Assets (EOY)
- $1,663,205
-
2018 · 990
- Revenue
- $736,169
- Expenses
- $857,825
- Assets (EOY)
- $1,711,208
-
2017 · 990
- Revenue
- $732,048
- Expenses
- $782,025
- Assets (EOY)
- $1,860,285
-
2016 · 990
- Revenue
- $685,331
- Expenses
- $778,090
- Assets (EOY)
- $1,902,905
-
2015 · 990
- Revenue
- $655,242
- Expenses
- $806,603
- Assets (EOY)
- $2,012,163
-
2014 · 990
- Revenue
- $678,532
- Expenses
- $693,926
- Assets (EOY)
- $2,147,530
-
2013 · 990
- Revenue
- $682,906
- Expenses
- $639,499
- Assets (EOY)
- $2,157,127
-
2012 · 990
- Revenue
- not reported
- Expenses
- $881,504
- Assets (EOY)
- $2,196,187
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
-
2024 TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
-
2022 COMMUNITY ENRICHMENT
-
2023 TO SUPPORT A HAWAIIAN CULTURE PRESERVATION EVENT
-
2023 COMMUITY ENRICHMENT
-
2022 PUBLIC HUMANITIES GRANT
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Listed as of 13 October 2026, under deductibility PC.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.