2025-08-05T06:59:46-04:00 2024-09-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2023-10-01 990162321 VOLCANO ART CENTER VOLC 8089678222 PO BOX 129 VOLCANO HI 96785 MIKE GLEASON EXECUTIVE DIRECTOR 8089678222 2025-08-04 true true GRETCHEN KREMEYER P00768528 8082425002 2025-08-05 2023 2025-03-06 01:10:19Z LYNN K MELENA PO BOX 129 VOLCANO HI 96785 1180257 false X WWW.VOLCANOARTCENTER.ORG X 1975 HI 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. 11 11 15 70 0 166493 268078 936867 852289 -3350 646 44016 -23645 1144026 1097368 0 0 571656 591886 0 46303 534018 636105 1105674 1227991 38352 -130623 2255462 2094128 514985 484274 1740477 1609854 X 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. false false 883401 761776 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. 104459 49682 EDUCATIONAL AND CULTURAL PROGRAMS PROVIDED IN THE ARTS FOR THE COMMUNITY AND VISITORS TO HAWAII VOLCANOES NATIONAL PARK. 987860 true true false false false false false true false false true false false true true true true false false false false false false false true false false false false false false false false false false true false false true false false false false false false false false true 20 0 15 true false false false false false true true false false false false false false X 11 11 false false false false true true false true true false false true true true true false true true true false HI X VOLCANO ART CENTER 8089678222 19-4074 OLD VOLCANO RD VOLCANO HI 96785 LYNN K MELENA PRESIDENT 2.00 X X 0 0 0 JOAN MCDONALD VICE PRESIDE 2.00 X X 0 0 0 DOUG WILSON TREASURER 2.00 X X 0 0 0 BARBARA DUNN SECRETARY 2.00 X X 700 0 0 CHRISTIANE FRIESE DIRECTOR 2.00 X 200 0 0 JESSE TUNISON DIRECTOR 2.00 X 6475 0 0 ZACH MERMEL DIRECTOR 2.00 X 300 0 0 WILLIAM NORWOOD DIRECTOR 2.00 X 0 0 0 DEBORAH OAKLEY-MELVIN DIRECTOR 2.00 X 0 0 0 JAY ROBINSON DIRECTOR 2.00 X 0 0 0 VICKI PENNEY-ROHNER DIRECTOR 2.00 X 1000 0 0 MICHAEL NELSON EXECUTIVE DI 40.00 X 67734 0 7015 76409 7015 false false false 77419 118676 71983 69755 268078 SALES OF INVENTORY 611600 761776 761776 EDUCATION PROGRAMS 611600 49682 49682 MEMBERSHIP DUES 611600 40831 40831 852289 646 646 1613 1613 1613 1613 53946 77419 82889 -28943 -28943 REIMBURSEMENTS 900099 3685 3685 3685 1097368 855974 -26684 X 89708 71766 13456 4486 387387 309909 58109 19369 15027 12022 2254 751 66402 53122 9960 3320 33362 26690 5004 1668 1502 1127 375 30888 23166 7722 173560 134600 25600 13360 17254 17254 89443 70106 19074 263 15562 11672 3890 78356 61854 13416 3086 1170 754 416 87311 65483 21828 14972 11229 3743 GENERAL EXCISE TAXES 53059 47504 5555 CREDIT CARD FEES 51715 51715 PROGRAM EXPENSE 7610 7610 MISCELLANEOUS EXPENSE 6761 5071 1690 6942 5206 1736 1227991 987860 193828 46303 414244 316787 196484 228326 45097 41609 32475 40207 13664 15160 2686321 1629399 1133477 1056922 420021 395117 2255462 2094128 141534 136613 373451 347661 514985 484274 X 1690766 1575006 49711 34848 1740477 1609854 2255462 2094128 X -130623 X true X false true false X 139898 214956 84564 166493 268078 873989 404440 615275 914344 947661 855974 3737694 39662 4389 34529 89817 53946 222343 584000 834620 1033437 1203971 1177998 4834026 2250 1350 3600 2250 1350 3600 4830426 2164 3756 3020 3559 2259 14758 2164 3756 3020 3559 2259 14758 61230 61230 586164 838376 1036457 1268760 1180257 4910014 0.98380 0.98260 0.00000 0.00000 X PART III, LINE 12 EMPLOYEE RETENTION CREDITS 61,230 SUPPLEMENTAL INFORMATION EMPLOYEE RETENTION CREDITS WERE RECEIVED IN THE FISCAL YEAR ENDING SEPTEMBER 30, 2023 AND ARE INCLUDED ON SCHEDULE A, PAGE 3, PART III, LINE 12, COLUMN (D). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false 2241961 1381316 860645 30122 30122 414238 217961 196277 1056922 RIGHT OF USE ASSETS 388672 DEPOSITS 5750 PERMANENT ART COLLECTION 695 395117 LEASE LIABILITIES 347661 347661 X 1110502 13134 13134 1097368 1097368 1241125 13134 13134 1227991 1227991 SCHEDULE D, PAGE 3, PART X 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 2024. 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 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D FUNDRAISING EXPENSES 13,134 SCHEDULE D, PAGE 4, PART XII, LINE 2D FUNDRAISING EXPENSES 13,134 LOVE THE ARTS 131365 77419 53946 5000 77889 131365 77419 53946 5000 77889 82889 -28943 JESSE TUNISON BOD 5475 ART CONSIGNMENT false VICKI PENNY ROHNER BOD 1000 ART CONSIGNMENT false X AUCTION ITEMS 189 69755 FAIR MARKET VALUE false false false 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, PAGE 6, PART VI, LINE 6 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. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT THE BOARD OF DIRECTORS FOR THE ENSUING YEAR AT AN ANNUAL MEETING. 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. FORM 990, PART IX, LINE 11G ARTIST/INSTRUCTORS FEES 38,203 0 0 CONTRACT LABOR 42,633 15,519 0 GRANT WRITER 0 0 10,000 PAYROLL SERVICE FEES 53,764 10,081 3,360 TOTAL 134,600 25,600 13,360 FORM 990, PART XI, LINE 9 FUNDRAISING EXPENSES 13,134 FUNDRAISING EXPENSES -13,134