Civic Intelligence

Waimea Community Theatre

EIN 23-7079250 • 501(c)3 • Kamuela, HI

Profile

Waimea Community Theatre provides accessible, high quality theatrical experiences for the Hawai'i Island community through live performances, arts education, and opportunities for residents of all ages to participate in and learn about the performing arts.

67-1185 Mamalahoa Hwy D-104 PMB 389Kamuela, HI 96743

www.waimeacommunitytheatre.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

83rd percentile

33%

Higher net margin than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$3,500

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

$73,240

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$73,240

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue62nd percentileNet Margin83rd percentile

Revenue

$76,143

No earlier filing loaded for comparison.

Expenses

$51,261

No earlier filing loaded for comparison.

Net Income

$24,882

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2025: $73,240Liabilities 2025: $0Net Assets 2025: $73,2402025

Highlighted filing

2025

Assets$73,240
Liabilities$0
Net Assets$73,240
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0Revenue 2025: $76,143Expenses 2025: $51,261Net Income 2025: $24,8822025

Highlighted filing

2025

Revenue$76,143
Expenses$51,261
Net Income$24,882
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$73,240
Liabilities
$0
Net assets
$73,240
Revenue
$76,143
Expenses
$51,261
Net income
$24,882
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$73.2$0.00$73.2$76.1$51.3$24.9
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 13, 2026
Return Version
2024v5.0
Gross Receipts
$76,143
Mission and Program Overview

Mission

Waimea Community Theatre provides accessible, high quality theatrical experiences for the Hawai'i Island community through live performances, arts education, and opportunities for residents of all ages to participate in and learn about the performing arts.

Program Services

DescriptionGrantsExpenses
Produced a season of community theatre productions featuring local performers, musicians, and volunteers. Activities included casting, rehearsals, set and costume construction, technical production, and public performances. These productions provided affordable arts experiences to the community and meaningful creative opportunities for participants. During the year, the theatre presented 3 productions serving an estimated 1000 audience members.$0$44,044
Provided theatre education and performance opportunities for youth through a camp program of workshops, rehearsals, and technical training. Participants gained skills in acting, voice, movement, stagecraft, and collaborative arts. The program served approximately 10 participants.$0$2,467
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
June CzerwinskiDirectorPT$3,500-$3,500
Michael OpstrupPresidentPT$250-$250
Justin HenshawVice PresidentPT$250-$250
Ilene GrossmanDirectorPT$200-$200
Jeffrey KayTreasurerPT$0--
Eddy Cash DudleySecretaryPT$0--
Tony GuillermoDirectorPT$0--
Richard LasserDirectorPT$0--
Margaret Rona LeeDirectorPT$0--
Marjorie WadeDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Waimea Community Theatre
EIN
23-7079250
Address
67-1185 Mamalahoa Hwy D-104 PMB 389, Kamuela, HI 96743

Signing Officer

Name
Jeffrey Kay
Title
Treasurer
Phone
4254636237
Signed
2026-01-13
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Theatre Production Expenses;35367|Liability Insurance;622|Business Tax;3|Travel and Entertainment;137|Software;287^Total;36416^”

Raw XML Appendix204 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9Director
IRS990EZ/OperateHospitalInd00
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Provided theatre education and performance opportunities for youth through a camp program of workshops, rehearsals, and technical training. Participants gained skills in acting, voice, movement, stagecraft, and collaborative arts. The program served approximately 10 participants.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
ReasonableCauseExplanation/ExplanationTxt0Extension filed and accepted.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
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ReturnHeader/Filer/EIN0237079250
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ReturnHeader/ReturnTs02026-01-16T19:31:43-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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