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

98th percentile

8.07x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

94th percentile

0.91x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

47th percentile

0.1%

Higher net margin than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

87th percentile

49%

Faster asset growth than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

54th percentile

1.5%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets98th 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 / Revenue94th percentileNet Margin47th 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 Growth87th 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 Growth54th 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

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 Pay84th 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
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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
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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
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
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
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt044385
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt065216
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt050620
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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

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