Civic Intelligence

Molokai Arts Center Inc.

EIN 27-3170573 • 501(c)3 • Kualapuu, HI

Pub. 78 Eligible990-N Coverage

Profile

Our mission is to provide art classes, youth programs, studio and gallery space for adults, children, residents and visitors to our island

PO Box 116Kualapuu, HI 96757

www.molokaiartscenter.com

Siviq Scores

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

Liabilities / Assets

81st percentile

0.14x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.06x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

68th percentile

14%

Higher net margin than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$26,784

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 18.6% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

86th percentile

49%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

14%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$60,246

Up $19,895 (+49%) from 2023

Liabilities

Flat

$8,490

Flat from 2023

Net Assets

Up

$51,756

Up $19,895 (+62%) from 2023

Revenue

Up

$143,976

Up $17,907 (+14%) from 2023

Expenses

Up

$124,081

Up $1,470 (+1.2%) from 2023

Net Income

Up

$19,895

Up $16,437 (+475%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2013: $119,057Liabilities 2013: $0Net Assets 2013: $119,0572013Assets 2014: $71,718Liabilities 2014: $0Net Assets 2014: $71,7182014Assets 2015: $78,619Liabilities 2015: $28,000Net Assets 2015: $50,6192015Assets 2016: $128,483Liabilities 2016: $43,081Net Assets 2016: $85,4022016Assets 2017: $82,153Liabilities 2017: $1,443Net Assets 2017: $80,7102017Assets 2018: $102,157Liabilities 2018: $8,079Net Assets 2018: $94,0782018Assets 2019: $93,484Liabilities 2019: $28,007Net Assets 2019: $65,4772019Assets 2020: $34,377Net Assets 2020: $34,3772020Assets 2021: $55,061Liabilities 2021: $8,489Net Assets 2021: $46,5722021Assets 2022: $36,893Liabilities 2022: $8,490Net Assets 2022: $28,4032022Assets 2023: $40,351Liabilities 2023: $8,490Net Assets 2023: $31,8612023Assets 2024: $60,246Liabilities 2024: $8,490Net Assets 2024: $51,7562024

Highlighted filing

2024

Assets$60,246
Liabilities$8,490
Net Assets$51,756

Operations Trend

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

$200K$100K$0-$100KRevenue 2013: $86,041Expenses 2013: $38,250Net Income 2013: $47,7912013Revenue 2014: $43,543Expenses 2014: $90,882Net Income 2014: -$47,3392014Revenue 2015: $48,263Expenses 2015: $69,362Net Income 2015: -$21,0992015Revenue 2016: $133,673Expenses 2016: $98,890Net Income 2016: $34,7832016Revenue 2017: $149,146Expenses 2017: $162,707Net Income 2017: -$13,5612017Revenue 2018: $152,523Expenses 2018: $134,788Net Income 2018: $17,7352018Revenue 2019: $118,535Expenses 2019: $129,641Net Income 2019: -$11,1062019Revenue 2020: $95,363Expenses 2020: $109,516Net Income 2020: -$14,1532020Revenue 2021: $136,557Expenses 2021: $124,362Net Income 2021: $12,1952021Revenue 2022: $133,218Expenses 2022: $151,387Net Income 2022: -$18,1692022Revenue 2023: $126,069Expenses 2023: $122,611Net Income 2023: $3,4582023Revenue 2024: $143,976Expenses 2024: $124,081Net Income 2024: $19,8952024

Highlighted filing

2024

Revenue$143,976
Expenses$124,081
Net Income$19,895

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.0
Gross Receipts
$148,616
Mission and Program Overview

Mission

Our mission is to provide art classes, youth programs, studio and gallery space for adults, children, residents and visitors to our island

Our mission is to provide art classes, youth programs, studio and gallery space for adult, children, residents and visitors to our island.

Program Services

DescriptionGrantsExpenses
ART STUDIO OFFERING YEAR-ROUND CLASSES IN POTTERY, PAINTING, AND JEWELRY MAKING FOR CHILDREN, COLLEGE STUDENTS, ADULTS, SENIORS, AND THE HANDICAP. EQUIPPED WITH GAS, ELECTRIC AND RAKU KILNS, POTTERS WHEELS, SLAB ROLLER, EXTRUDER AND OTHER POTTERY EQUIPMENT. SUPPLIES RANGE FROM, BUT ARE NOT LIMITED TO, PAINTING AND CRAFTS. TOOLS FOR THE KILN AND JEWELRY ARE ALSO USED. THE RENTED STUDIO IS STAFFED BY A STUDIO MANAGER, EXECUTIVE DIRECTOR, AND VARIOUS VOLUNTEER AND CONTRACTED ART INSTRUCTORS.-$65,907
AFTER SCHOOL PROGRAM - WE CONTRACT WITH ART INSTRUCTORS TO CONDUCT AFTER SCHOOL VISUAL AND AESTHETIC ART, MUSIC, AND DANCE PROGRAMS AT LOCAL ELEMENTARY, MIDDLE, AND HIGH SCHOOLS.-$21,969
OTHER MISSION RELATED ACTIVITIES.$756$19,770
MOLOKAI INSTRUMENTAL MUSIC EDUCATION PROGRAM OFFERING FREE MUSIC EDUCATION CLASSES FOR CHILDREN AND ADULTS. HOLDING SEVERAL MUSIC RECITALS AND PERFORMANCES AT COMMUNITY VENUES DURING THE YEAR. SPONSORING VISITING ARTISTS HOLD WORKSHOPS AND CONCERTS.-$2,197
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ALICE KAAHANUIExecutive DiFT$26,784-$26,784
IOLANI KUOHAPresident-$0--
KALAE TANGONANVice Preside-$0--
JUDY MERTENSSecretary-$0--
DANIEL BENNETTTreasurer-$0--
UI KAHUE-CABANTINGDirector-$0--
PERRY BUCHALTERDirector-$0--
BETTY WESTDirector-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
SOUP 'R BOWL$15,173$15,173$4,640$10,533
Total Events$15,173$15,173$4,640$10,533
Filing and Contact Details

Filer

Filer Name
Molokai Arts Center Inc
EIN
27-3170573
Phone
8085679696
Address
PO BOX 116, KUALAPUU, HI 96757

Signing Officer

Name
Daniel Bennett
Title
Treasurer
Phone
8085679696
Signed
2025-11-07
Discuss with paid preparer
Yes

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses advertising 2,517 computer & it 473 travel 2,547 insurance 2,903 bank charges 707 taxes 2,162 supplies 7,113 telephone 738 honorariums 800 dues 89 non-investment depreciation 21 total 20,070

Form 990-ez, Part II, Line 24

Art equipment 50,429 50,429 less accumulated depreciation 50,429 50,429 leasehold improvements 40,739 40,739 less accumulated depreciation 40,739 40,739 musical instruments 2,762 2,762 less accumulated depreciation 2,710 2,719 furniture and fixtures 2,500 2,500 less accumulated depreciation 2,400 2,414 machinery and equipment 822 822 less accumulated depreciation 35 33 computers and electronics 394 394 less accumulated depreciation 394 394 shipping container 167 167 less accumulated depreciation 167 167 total 939 918

Form 990-ez, Part II, Line 26

SBA LOAN 8,490 8,490

Form 990-ez, Part III

Our mission is to provide art classes, youth programs, studio and gallery space for adult, children, residents and visitors to our island.

Form 990-ez, Part III, Line 28

Art studio offering year-round classes in pottery, painting, and jewelry making for children, college students, adults, seniors, and the handicap. Equipped with gas, electric and raku kilns, potters wheels, slab roller, extruder and other pottery equipment. Supplies range from, but are not limited to, painting and crafts. Tools for the kiln and jewelry are also used. The rented studio is staffed by a studio manager, executive director, and various volunteer and contracted art instructors.

Form 990-ez, Part III, Line 30

Molokai instrumental music education program offering free music education classes for children and adults. Holding several music recitals and performances at community venues during the year. Sponsoring visiting artists hold workshops and concerts.

Form 990-ez, Part III, Line 31

Other mission related activities.

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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/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1AFTER SCHOOL PROGRAM - WE CONTRACT WITH ART INSTRUCTORS TO CONDUCT AFTER SCHOOL VISUAL AND AESTHETIC ART, MUSIC, AND DANCE PROGRAMS AT LOCAL ELEMENTARY, MIDDLE, AND HIGH SCHOOLS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2MOLOKAI INSTRUMENTAL MUSIC EDUCATION PROGRAM OFFERING FREE MUSIC EDUCATION CLASSES FOR CHILDREN AND ADULTS. HOLDING SEVERAL MUSIC RECITALS AND PERFORMANCES AT COMMUNITY VENUES DURING THE YEAR. SPONSORING VISITING ARTISTS HOLD WORKSHOPS AND CONCERTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING 2,517 COMPUTER & IT 473 TRAVEL 2,547 INSURANCE 2,903 BANK CHARGES 707 TAXES 2,162 SUPPLIES 7,113 TELEPHONE 738 HONORARIUMS 800 DUES 89 NON-INVESTMENT DEPRECIATION 21 TOTAL 20,070
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ART EQUIPMENT 50,429 50,429 LESS ACCUMULATED DEPRECIATION 50,429 50,429 LEASEHOLD IMPROVEMENTS 40,739 40,739 LESS ACCUMULATED DEPRECIATION 40,739 40,739 MUSICAL INSTRUMENTS 2,762 2,762 LESS ACCUMULATED DEPRECIATION 2,710 2,719 FURNITURE AND FIXTURES 2,500 2,500 LESS ACCUMULATED DEPRECIATION 2,400 2,414 MACHINERY AND EQUIPMENT 822 822 LESS ACCUMULATED DEPRECIATION 35 33 COMPUTERS AND ELECTRONICS 394 394 LESS ACCUMULATED DEPRECIATION 394 394 SHIPPING CONTAINER 167 167 LESS ACCUMULATED DEPRECIATION 167 167 TOTAL 939 918
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SBA LOAN 8,490 8,490
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUR MISSION IS TO PROVIDE ART CLASSES, YOUTH PROGRAMS, STUDIO AND GALLERY SPACE FOR ADULT, CHILDREN, RESIDENTS AND VISITORS TO OUR ISLAND.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ART STUDIO OFFERING YEAR-ROUND CLASSES IN POTTERY, PAINTING, AND JEWELRY MAKING FOR CHILDREN, COLLEGE STUDENTS, ADULTS, SENIORS, AND THE HANDICAP. EQUIPPED WITH GAS, ELECTRIC AND RAKU KILNS, POTTERS WHEELS, SLAB ROLLER, EXTRUDER AND OTHER POTTERY EQUIPMENT. SUPPLIES RANGE FROM, BUT ARE NOT LIMITED TO, PAINTING AND CRAFTS. TOOLS FOR THE KILN AND JEWELRY ARE ALSO USED. THE RENTED STUDIO IS STAFFED BY A STUDIO MANAGER, EXECUTIVE DIRECTOR, AND VARIOUS VOLUNTEER AND CONTRACTED ART INSTRUCTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MOLOKAI INSTRUMENTAL MUSIC EDUCATION PROGRAM OFFERING FREE MUSIC EDUCATION CLASSES FOR CHILDREN AND ADULTS. HOLDING SEVERAL MUSIC RECITALS AND PERFORMANCES AT COMMUNITY VENUES DURING THE YEAR. SPONSORING VISITING ARTISTS HOLD WORKSHOPS AND CONCERTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER MISSION RELATED ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 28
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 30
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 31
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ReturnHeader/ReturnTs02025-11-12T11:55:26-05:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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