Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1984.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
81 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Who runs it and what they're paid
14 people listed on the 990; $60K paid to officers and key staff.
Michael Nelson’s $71K as Executive Di is at the 12th percentile of top reported officer pay among 3925 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.
Compensation history total reportable pay by year · 8 named individuals · Part VII
| Name | FY2024 | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|---|
| Michael Nelson | $70,702 | $67,734 | $62,920 | $59,632 | $46,640 | $57,601 |
| Jesse Tunison | $5,541 | $6,475 | $2,000 | — | $4,624 | $4,513 |
| Zach Mermel | $1,480 | $300 | — | — | — | — |
| Vicki Penney-Rohner | $1,400 | $1,000 | — | — | — | — |
| Ken Charon | — | — | — | — | $838 | $600 |
| Barbara Dunn | — | $700 | — | — | — | — |
| Julie Williams | — | — | — | — | — | $325 |
| William Hamilton | — | — | — | — | $283 | $265 |
Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.
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Questions the 990 asks
The form asks each of these directly. These are the filed answers.
- Family or business ties among officersPt VI · Ln 2No
- Top official's pay set by an independent reviewPt VI · Ln 15aYes
Programs and updates
Promotes Hawaii's art and culture through visual, literary, and performance activities.
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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.
Educational and cultural programs provided in the arts for the community and visitors to hawaii volcanoes national park.
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Funders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2022 990, line by line.
Download 990
| Line | Start FY22 | End FY22 |
|---|---|---|
| Cash and savingsLn 1–2 | $371K | $529K |
| Land, buildings, equipmentLn 10c | $1.3M | $1.2M |
| Total assetsLn 16 | $1.7M | $1.8M |
| LiabilitiesLn 26 | $72K | $91K |
| Net assetsLn 32 | $1.7M | $1.7M |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Pay of current officers, directors and key staffLn 5 | $74K | $60K | $11K | $4K |
| Other salaries and wagesLn 7 | $309K | $247K | $46K | $15K |
| Other employee benefitsLn 9 | $133K | $107K | $20K | $7K |
| Legal feesLn 11b | $331 | $248 | $83 | |
| Accounting feesLn 11c | $10K | $8K | $3K | |
| Other fees for servicesLn 11g | $41K | $39K | $2K | |
| Advertising and promotionLn 12 | $14K | $14K | ||
| Office expensesLn 13 | $80K | $60K | $20K | $25 |
| Information technologyLn 14 | $26K | $19K | $6K | |
| OccupancyLn 16 | $73K | $57K | $13K | $3K |
| TravelLn 17 | $3K | $2K | $754 | |
| Depreciation, depletion and amortizationLn 22 | $86K | $65K | $22K | |
| InsuranceLn 23 | $13K | $9K | $3K | |
| Other expenses (24a–d)Ln 24 | $107K | $101K | $6K | |
| All other expensesLn 24e | $2K | $1K | $383 | |
| Total functional expensesLn 25 | $971K | $789K | $153K | $29K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 | $1.1M | $1.2M | −$131K | $1.6M | 990 PDF |
| FY2023 | $1.1M | $1.1M | $38K | $1.7M | 990 PDF |
| FY2022 Viewing | $1.0M | $971K | $52K | $1.7M | 990 PDF |
| FY2021 | $835K | $733K | $102K | $1.7M | 990 PDF |
| FY2020 | $570K | $688K | −$119K | $1.5M | 990 PDF |
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Schedules filed Part IV
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $1,022,554 across 12 lines filed
Part IX · Statement of functional expenses $970,735 across 15 lines filed
Part X · Balance sheet $1,792,715 assets, 14 lines filed
Part XI · Reconciliation of net assets $1,702,125 net assets at year end
Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File
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