Nonprofit · EIN 99-0162321
VOLCANO ART CENTER
Tax-exempt · VOLCANO, HI 96785
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $1,037,108 | $1,143,336 | -$106,228 | $1,955,132 | $445,952 | $1,509,180 |
| September 30, 2024 | 990 | $1,097,368 | $1,227,991 | -$130,623 | $2,094,128 | $484,274 | $1,609,854 |
| September 30, 2023 | 990 | $1,144,026 | $1,105,674 | $38,352 | $2,255,462 | $514,985 | $1,740,477 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $180,409
- of which government grants
- $56,029
- Program service revenue
- $862,431
- Investment income
- $656
- Net rental income
- $2,836
- Net income from fundraising events
- -$17,465
- Other revenue
- -$6,388
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $95,139
- Other salaries and wages
- $377,671
- Salaries, compensation and benefits (total)
- $587,295
- Professional fundraising fees
- $0
- Legal fees
- $507
- Accounting fees
- $10,602
- Occupancy
- $73,889
- Travel
- $1,965
- Depreciation
- $88,164
- Program services (functional)
- $932,397
- Management and general (functional)
- $176,480
- Fundraising (functional)
- $34,459
Balance sheet and other
- Total assets, start of year
- $2,094,128
- Total assets, end of year
- $1,955,132
- Total liabilities, end of year
- $445,952
- Net assets, end of year
- $1,509,180
- Land, buildings and equipment
- $968,757
- Net assets without donor restrictions
- $1,471,738
- Net assets with donor restrictions
- $37,442
- Gross receipts
- $1,101,698
- Employees
- 14
- Volunteers
- 71
- Year formed
- 1975
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL NELSON | EXECUTIVE DI Officer | 40 | $70,702 |
| JESSE TUNISON | DIRECTOR Trustee or director | 2 | $5,541 |
| ZACH MERMEL | DIRECTOR Trustee or director | 2 | $1,480 |
| VICKI PENNEY-ROHNER | DIRECTOR Trustee or director | 2 | $1,400 |
| LYNN K MELENA | PRESIDENT Trustee or director, Officer | 2 | $0 |
| JOAN MCDONALD | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| DOUG WILSON | TREASURER Trustee or director, Officer | 2 | $0 |
| BARBARA DUNN | SECRETARY Trustee or director, Officer | 2 | $0 |
| CHRISTIANE FRIESE | DIRECTOR Trustee or director | 2 | $0 |
| DEBORAH OAKLEY-MELVIN | DIRECTOR Trustee or director | 2 | $0 |
| JANET SIX | DIRECTOR Trustee or director | 2 | $0 |
990 for the year ended September 30, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL NELSON | EXECUTIVE DI Officer | 40 | $67,734 | $7,015 |
| JESSE TUNISON | DIRECTOR Trustee or director | 2 | $6,475 | $0 |
| VICKI PENNEY-ROHNER | DIRECTOR Trustee or director | 2 | $1,000 | $0 |
| BARBARA DUNN | SECRETARY Trustee or director, Officer | 2 | $700 | $0 |
| ZACH MERMEL | DIRECTOR Trustee or director | 2 | $300 | $0 |
| CHRISTIANE FRIESE | DIRECTOR Trustee or director | 2 | $200 | $0 |
| LYNN K MELENA | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| JOAN MCDONALD | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| DOUG WILSON | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| WILLIAM NORWOOD | DIRECTOR Trustee or director | 2 | $0 | $0 |
| DEBORAH OAKLEY-MELVIN | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JAY ROBINSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended September 30, 2023: 11 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL NELSON | EXECUTIVE DI Officer | 40 | $62,920 | $9,420 |
| JESSE TUNISON | DIRECTOR Trustee or director | 2 | $2,000 | $0 |
| JEFFREY DAVIS | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| LYNN K MELENA | VICE PRESIDE Trustee or director, Officer | 2 | $0 | $0 |
| BARBARA DUNN | SECRETARY Trustee or director, Officer | 2 | $0 | $0 |
| DOUG WILSON | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| CHRIS FRIESE | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JOAN MCDONALD | DIRECTOR Trustee or director | 2 | $0 | $0 |
| BUDDY NORWOOD | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JAY ROBINSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
| JULIA WILLIAMS | DIRECTOR Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 129, VOLCANO, HI 96785-0129
- Principal officer (990 for 2024)
- LYNN K MELENA, PO BOX 129, VOLCANO, HI 96785
- Signed the 990
- MIKE GLEASON, EXECUTIVE DIRECTOR
- Phone
- (808) 967-8222
- Website
- WWW.VOLCANOARTCENTER.ORG
- Return prepared by
- CARBONARO CPAS & MANAGEMENT GROUP
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.
Program accomplishments
- 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
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 99-0162321
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1984
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A200)
- Assets (IRS master file)
- $1,955,132
- Income (IRS master file)
- $1,101,698
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $1,037,108 | $1,143,336 | $1,955,132 | IRS |
| 990 | September 2024 | $1,097,368 | $1,227,991 | $2,094,128 | XML |
| 990 | September 2023 | $1,144,026 | $1,105,674 | $2,255,462 | XML |
| 990 | September 2022 | $1,022,554 | $970,735 | $1,792,715 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-0162321).
Questions about VOLCANO ART CENTER
- What is the EIN of VOLCANO ART CENTER?
- The employer identification number (EIN) of VOLCANO ART CENTER is 99-0162321.
- Is VOLCANO ART CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1984.
- Are donations to VOLCANO ART CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does VOLCANO ART CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of VOLCANO ART CENTER due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VOLCANO ART CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of VOLCANO ART CENTER?
- The 990 for the year ended September 30, 2025 names LYNN K MELENA.
- Who are the officers and directors of VOLCANO ART CENTER?
- The 990 for the year ended September 30, 2025 lists 11 people; 4 received compensation from the organization, the highest $70,702 (MICHAEL NELSON, EXECUTIVE DI).
- How much revenue does VOLCANO ART CENTER have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $1,037,108, expenses of $1,143,336 and total assets of $1,955,132 at year end.
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- FRIENDS OF THE VOLCANO SCHOOL OF ARTS & SCIENCES EIN 99-0347476 · last filed 990 for 2025
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All nonprofits in VOLCANO · Hawaii · Arts, culture and humanities