Nonprofit · EIN 99-0347476
FRIENDS OF THE VOLCANO SCHOOL OF ARTS & SCIENCES
Tax-exempt · VOLCANO, HI 96785
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $121,437 | $276,466 | -$155,029 | $4,159,973 | $2,148,353 | $2,011,620 |
| June 30, 2024 | 990 | $727,728 | $241,560 | $486,168 | $4,127,577 | $1,960,928 | $2,166,649 |
| June 30, 2023 | 990 | $121,896 | $87,763 | $34,133 | $3,333,482 | $1,652,980 | $1,680,502 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $7,521
- Program service revenue
- $113,518
- Investment income
- $398
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $9,730
- Occupancy
- $62,827
- Depreciation
- $153,498
- Program services (functional)
- $258,552
- Management and general (functional)
- $17,914
Balance sheet and other
- Total assets, start of year
- $4,127,576
- Total assets, end of year
- $4,159,973
- Total liabilities, end of year
- $2,148,353
- Net assets, end of year
- $2,011,620
- Land, buildings and equipment
- $3,918,003
- Net assets without donor restrictions
- $1,884,359
- Net assets with donor restrictions
- $127,261
- Gross receipts
- $121,437
- Employees
- 0
- Year formed
- 2000
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ian Cole | President Trustee or director | 8 | $0 |
| David Goodman | Treasurer Trustee or director | 2 | $0 |
| Jeffrey Mermel | Vice President Trustee or director | 2 | $0 |
| Lorna Larsen-Jeyte | Director Trustee or director | 2 | $0 |
| Lynn Melina | Director Trustee or director | 2 | $0 |
990 for the year ended June 30, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ian Cole | President Trustee or director | 8 | $0 |
| Mara Saltzman | Secretary Trustee or director | 3 | $0 |
| David Goodman | Treasurer Trustee or director | 2 | $0 |
| Jeffrey Mermel | Vice President Trustee or director | 2 | $0 |
| Lorna Larsen-Jeyte | Director Trustee or director | 2 | $0 |
| Melissa Fletcher | Director Trustee or director | 2 | $0 |
| Aubrey Hawk | Director Trustee or director | 2 | $0 |
990 for the year ended June 30, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ian Cole | President Trustee or director | 8 | $0 |
| Mara Saltzman | Secretary Trustee or director | 3 | $0 |
| David Goodman | Treasurer Trustee or director | 2 | $0 |
| Jeffrey Mermel | Vice President Trustee or director | 2 | $0 |
| Lorna Larsen-Jeyte | Director Trustee or director | 2 | $0 |
| Melissa Fletcher | Director Trustee or director | 2 | $0 |
| Aubrey Hawk | Director Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 845, VOLCANO, HI 96785-0845
- Mailing address (990-N for 2013)
- PO Box 845, Volcano HI 96785
- Principal officer (990 for 2024)
- Ian Cole, PO Box 845, Volcano, HI 96785
- Principal officer (990-N for 2013)
- Daryl Smith, Box 845, Volcano HI 96785
- Signed the 990
- David Goodman, Treasurer
Mission
Provide Facilities and Equipment for the Volcano School of Arts and Sciences
Program accomplishments
- Provide facilities, equipment, and general support for the Volcano School of Arts and SciencesExpenses $242,845 · revenue $113,518
- Construction of New Campus Infrastructure and Facilities All direct costs capitalized as construction in progress. Only administrative costs are expensed.Expenses $15,707
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0347476
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2000
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B24)
- Assets (IRS master file)
- $4,159,973
- Income (IRS master file)
- $121,437
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $121,437 | $276,466 | $4,159,973 | XML |
| 990 | June 2024 | $727,728 | $241,560 | $4,127,577 | IRS |
| 990 | June 2023 | $121,896 | $87,763 | $3,333,482 | XML |
| 990 | June 2022 | $38,265 | $69,715 | $2,508,359 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990-N for 2013 Officer: Daryl Smith | June 30, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
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 99-0347476).
Questions about FRIENDS OF THE VOLCANO SCHOOL OF ARTS & SCIENCES
- What is the EIN of FRIENDS OF THE VOLCANO SCHOOL OF ARTS & SCIENCES?
- The employer identification number (EIN) of FRIENDS OF THE VOLCANO SCHOOL OF ARTS & SCIENCES is 99-0347476.
- Is FRIENDS OF THE VOLCANO SCHOOL OF ARTS & SCIENCES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
- Are donations to FRIENDS OF THE VOLCANO SCHOOL OF ARTS & SCIENCES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE VOLCANO SCHOOL OF ARTS & SCIENCES 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 FRIENDS OF THE VOLCANO SCHOOL OF ARTS & SCIENCES due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE VOLCANO SCHOOL OF ARTS & SCIENCES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of FRIENDS OF THE VOLCANO SCHOOL OF ARTS & SCIENCES?
- The 990 for the year ended June 30, 2025 names Ian Cole.
- Who are the officers and directors of FRIENDS OF THE VOLCANO SCHOOL OF ARTS & SCIENCES?
- The 990 for the year ended June 30, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE VOLCANO SCHOOL OF ARTS & SCIENCES have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $121,437, expenses of $276,466 and total assets of $4,159,973 at year end.
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- MAUNA LOA ESTATES ROAD MAINTENANCE INC EIN 99-0318409 · last filed 990-EZ for 2025
- COOPER CENTER COUNCIL EIN 99-0256770 · last filed 990-EZ for 2025