Civic Intelligence

Kona Dance and Peforming Arts Inc

EIN 81-2078624 • 501(c)3 • Kealakekua, HI

Profile

To provide high quality instruction & education in dance & performing arts.

P O Box 852Kealakekua, HI 96750

konadanceandperformingarts.org

Siviq Scores

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

Liabilities / Assets

99th percentile

12.84x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

0.73x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

29th percentile

-12%

Higher net margin than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

28th percentile

-27%

Faster asset growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

83rd percentile

45%

Faster revenue growth than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$13,074

Up $4,296 (+49%) from 2021

Liabilities

Up

$105,443

Up $4,128 (+4.1%) from 2021

Net Assets

Up

-$92,369

Up $168 (+0.2%) from 2021

Operations
Liabilities / Revenue93rd percentileNet Margin29th percentile

Revenue

Up

$116,141

Up $1,688 (+1.5%) from 2021

Expenses

Down

$115,973

Down $58,052 (-33%) from 2021

Net Income

Up

$168

Up $59,740 (+100%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

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

$150K$100K$50K$0-$50K-$100KAssets 2016: $12,289Liabilities 2016: $1,037Net Assets 2016: $11,2522016Assets 2017: $1,529Liabilities 2017: $3,395Net Assets 2017: -$1,8662017Assets 2018: $7,256Liabilities 2018: $4,355Net Assets 2018: $2,9012018Assets 2019: $14,242Liabilities 2019: $2,787Net Assets 2019: $11,4552019Assets 2020: $29,406Liabilities 2020: $62,371Net Assets 2020: -$32,9652020Assets 2021: $8,778Liabilities 2021: $101,315Net Assets 2021: -$92,5372021Assets 2022: $13,074Liabilities 2022: $105,443Net Assets 2022: -$92,3692022

Highlighted filing

2022

Assets$13,074
Liabilities$105,443
Net Assets-$92,369
Open 2022 Filing

Operations Trend

Revenue Growth83rd percentile

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

$300K$200K$100K$0-$100KRevenue 2016: $78,664Expenses 2016: $67,412Net Income 2016: $11,2522016Revenue 2017: $197,686Expenses 2017: $210,804Net Income 2017: -$13,1182017Revenue 2018: $256,819Expenses 2018: $252,052Net Income 2018: $4,7672018Revenue 2019: $237,486Expenses 2019: $228,932Net Income 2019: $8,5542019Revenue 2020: $120,579Expenses 2020: $165,035Net Income 2020: -$44,4562020Revenue 2021: $114,453Expenses 2021: $174,025Net Income 2021: -$59,5722021Revenue 2022: $116,141Expenses 2022: $115,973Net Income 2022: $1682022

Highlighted filing

2022

Revenue$116,141
Expenses$115,973
Net Income$168
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,074
Liabilities
$105,443
Net assets
-$92,369
Revenue
$116,141
Expenses
$115,973
Net income
$168
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.13$1.05$0.92$1.16$1.16$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.09$1.01$0.93$1.14$1.74$0.60
2020Detailed filing. Detailed filing data is available for this year.$0.29$0.62$0.33$1.21$1.65$0.44
2019Detailed filing. Detailed filing data is available for this year.$0.14$0.03$0.11$2.37$2.29$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.07$0.04$0.03$2.57$2.52$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.02$0.03$0.02$1.98$2.11$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.01$0.11$0.79$0.67$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jan 8, 2024
Return Version
2022v5.0
Gross Receipts
$122,228
Mission and Program Overview

Mission

Provide high quality education and instruction in the dance and performing arts to the local youth and Big Island community

To provide high quality instruction & education in dance & performing arts.

Program Services

DescriptionGrantsExpenses
Dance Instruction - provide high quality instruction of the following genres: Ballet, Jazz, Tap, Musical Theatre, Hip Hop, Contemporary and Acting for all ages.$29,352$29,352
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dana MattosPresidentPT$0--
Delania BranhamVice President & SecretaryPT$0--
Allyson BrownTreasurerPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$17,073$17,073$4,335$12,738
Event 2-$0-$0
Total Events$17,073$17,073$4,335$12,738
Filing and Contact Details

Filer

Filer Name
Kona Dance and Peforming Arts Inc
EIN
81-2078624
Phone
8086574473
Address
P O BOX 852, KEALAKEKUA, HI 96750

Signing Officer

Name
Allyson Brown
Title
Treasurer
Phone
8086574473
Signed
2024-01-08
Supplemental Narrative

Additional Explanations

Part I, Line 16

“Advertising 3146 Bank Service Charges 1645 Dues & Subscriptions 1774 Liability Insurance 1324 Office Supplies 1665 Computer & Internet 1073 Studio Software 664 Bookkeeping 295 Repairs & Maintenance 895 Music License 184 Meals & Entertainment 50 Excise Tax 391 Depreciation 140”

Part II, Line 24

“Accounts Receivable $23 Security Deposit $1000”

Raw XML Appendix183 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum08087961340
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 1111
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Kailua Kona
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd096745
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt02767
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt07203
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CntrctRcvdGreaterThan100KCnt00
IRS990EZ/CompensationHighestPaidEmplGrp/AverageHoursPerWeekRt030.00
IRS990EZ/CompensationHighestPaidEmplGrp/CompensationAmt010000
IRS990EZ/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt0460
IRS990EZ/CompensationHighestPaidEmplGrp/ExpenseAccountAmt00
IRS990EZ/CompensationHighestPaidEmplGrp/PersonNm0Alison T Calabrese
IRS990EZ/CompensationHighestPaidEmplGrp/TitleTxt0Managing Director
IRS990EZ/ContributionsGiftsGrantsEtcAmt050620
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0168
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt032830
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt08778
IRS990EZ/Form990TotalAssetsGrp/EOYAmt013074
IRS990EZ/FundraisingGrossIncomeAmt026340
IRS990EZ/GrossReceiptsAmt0122228
IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/LandAndBuildingsGrp/BOYAmt04988
IRS990EZ/LandAndBuildingsGrp/EOYAmt04848
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-92537
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-92369
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-92537
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-92369
IRS990EZ/OccupancyRentUtltsAndMaintAmt056431
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt015.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt215.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Dana Mattos
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Delania Branham
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Allyson Brown
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President & Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01023
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01023
IRS990EZ/OtherEmployeePaidOver100kCnt00
IRS990EZ/OtherExpensesTotalAmt013246
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To provide high quality instruction & education in dance & performing arts.
IRS990EZ/PrintingPublicationsPostageAmt0212
IRS990EZ/ProgramServiceRevenueAmt045268
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Dance Instruction - provide high quality instruction of the following genres: Ballet, Jazz, Tap, Musical Theatre, Hip Hop, Contemporary and Acting for all ages.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt029352
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt029352
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt013254
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt06087
IRS990EZ/SpecialEventsNetIncomeLossAmt020253
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0101315
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0105443
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0115973
IRS990EZ/TotalProgramServiceExpensesAmt029352
IRS990EZ/TotalRevenueAmt0116141
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https://konadanceandperformingarts.org
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt050620
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt048962
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt044385
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt065216
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt061171
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0270354
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
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IRS990ScheduleA/PublicSupportTotal509Amt0270354
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/SupportedOrganizationsCnt00
IRS990ScheduleA/SupportedOrganizationsTotalCnt00
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt050620
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt048962
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt044385
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt065216
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt061171
IRS990ScheduleA/Total509Grp/TotalAmt0270354
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt050620
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt048962
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt044385
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt065216
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt061171
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0270354
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04335
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017073
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017073
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017073
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017073
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012738
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04335
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04335
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising 3146 Bank Service Charges 1645 Dues & Subscriptions 1774 Liability Insurance 1324 Office Supplies 1665 Computer & Internet 1073 Studio Software 664 Bookkeeping 295 Repairs & Maintenance 895 Music License 184 Meals & Entertainment 50 Excise Tax 391 Depreciation 140
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Accounts Receivable $23 Security Deposit $1000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part II, Line 24
ReasonableCauseExplanation/ExplanationTxt0Transitioning of record keeping caused a delay in filing.
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Allyson Brown
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum08086574473
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KONA DANCE AND PEFORMING ARTS INC
ReturnHeader/Filer/BusinessNameControlTxt0KONA
ReturnHeader/Filer/EIN0812078624
ReturnHeader/Filer/PhoneNum08086574473
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 852
ReturnHeader/Filer/USAddress/CityNm0KEALAKEKUA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096750
ReturnHeader/ReturnTs02024-01-16T15:29:41Z
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits