Civic Intelligence

Lanai Academy of Performing Arts In

EIN 81-4024345 • 501(c)3 • Lanai City, HI

Profile

Create a safe environment outside of school where students can explore their creativity and feel a sense of acceptance and belonging while learning valuable life-skills. We strive to utilize innovative methods to teach presentational skills while enriching the local community.

PO Box 631124Lanai City, HI 96763

www.lanaiacademy.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 2024

Liabilities / Revenue

62nd percentile

0.00x

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

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

Net Margin

77th percentile

24%

Higher net margin than 77% of similar nonprofits.

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

Top Officer Pay

97th percentile

$76,125

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 31.6% of source-year revenue.

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

Asset Growth

95th percentile

176%

Faster asset growth than 95% of similar nonprofits.

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

Revenue Growth

87th percentile

63%

Faster revenue growth than 87% of similar nonprofits.

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

Assets

Up

$90,472

Up $57,658 (+176%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$90,472

Up $57,658 (+176%) from 2023

Revenue

Up

$241,109

Up $93,159 (+63%) from 2023

Expenses

Up

$183,451

Up $49,243 (+37%) from 2023

Net Income

Up

$57,658

Up $43,916 (+320%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0Assets 2017: $30,986Liabilities 2017: $0Net Assets 2017: $30,9862017Assets 2018: $33,591Liabilities 2018: $0Net Assets 2018: $33,5912018Assets 2019: $28,725Liabilities 2019: $0Net Assets 2019: $28,7252019Assets 2020: $29,758Liabilities 2020: $0Net Assets 2020: $29,7582020Assets 2021: $29,710Liabilities 2021: $0Net Assets 2021: $29,7102021Assets 2022: $25,969Liabilities 2022: $0Net Assets 2022: $25,9692022Assets 2023: $32,814Liabilities 2023: $0Net Assets 2023: $32,8142023Assets 2024: $90,472Liabilities 2024: $0Net Assets 2024: $90,4722024

Highlighted filing

2024

Assets$90,472
Liabilities$0
Net Assets$90,472

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2017: $102,402Expenses 2017: $80,808Net Income 2017: $21,5942017Revenue 2018: $112,158Expenses 2018: $109,553Net Income 2018: $2,6052018Revenue 2019: $140,465Expenses 2019: $145,331Net Income 2019: -$4,8662019Revenue 2020: $96,267Expenses 2020: $95,234Net Income 2020: $1,0332020Revenue 2021: $70,735Expenses 2021: $70,783Net Income 2021: -$482021Revenue 2022: $73,627Expenses 2022: $77,368Net Income 2022: -$3,7412022Revenue 2023: $147,950Expenses 2023: $134,208Net Income 2023: $13,7422023Revenue 2024: $241,109Expenses 2024: $183,451Net Income 2024: $57,6582024

Highlighted filing

2024

Revenue$241,109
Expenses$183,451
Net Income$57,658

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 16, 2025
Return Version
2024v5.0
Gross Receipts
$241,109
Mission and Program Overview

Mission

After-school community theater group that provides service to students from kindergarten through 12th grade.

Create a safe environment outside of school where students can explore their creativity and feel a sense of acceptance and belonging while learning valuable life-skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$32,814$90,472▲ $57,658
Rtn Earn Endowment Incm Other Fnds$32,814$90,472▲ $57,658
Total Assets$32,814$90,472▲ $57,658
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$32,814$90,472▲ $57,658
Total Liabilities and Net Assets / Fund Balance$32,814$90,472▲ $57,658
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Matt GlicksteinExec & MusicFT$76,125$76,125

Board Members and Trustees

NameTitle
Natalie RopaBoard Chair
Robin FabraoVice Chair/t
Debra WheelerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$231,648
Program Service Revenue
$2,213
Investment Income
$0
Other Revenue
$7,248
All Other Contributions
$179,704
Change in Net Assets
$57,658
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$124,893
Other Expenses$58,558
Total Fundraising Expense$13,638
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$53,288$13,702$9,135$76,125
Payroll Taxes$24,684$6,347$4,232$35,263
Other Salaries and Wages$13,505--$13,505
Other Expenses$5,750$2,501-$5,750
Occupancy$3,512--$3,512
Fees for Services Accounting-$3,248-$3,248
Insurance-$2,296-$2,296
Fees for Services Management$1,585$408$271$2,264
Fees for Services Legal-$986-$986
Information Technology-$869-$869
Fees for Services Other$700--$700
Travel-$650-$650
Office Expenses-$84-$84
Advertising$71--$71
Total Functional Expenses$138,722$31,091$13,638$183,451
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,448
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Copies of the return were reviewed and approved by the board prior to filing with the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lanai Academy of Performing Arts in
EIN
81-4024345
Phone
8082218926
Address
PO BOX 631124, LANAI CITY, HI 96763

Signing Officer

Name
Matt Glickstein
Title
Exec & Music Director
Phone
8082218926
Signed
2025-04-16

Organization Details

Principal Officer
Matt Glickstein
Formed
2016
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
8
Volunteers
10

Preparer

Firm
Jay Miyaki CPA LLC
Address
600 QUEEN ST STE C4, HONOLULU, HI 96813
Preparer
Jay Miyaki
Phone
8085221042
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Create a safe environment outside of school where students can explore their creativity and feel a sense of acceptance and belonging while learning valuable life-skills. We strive to utilize innovative methods to teach presentational skills while enriching the local community.

Form 990, Page 2, Part III, Line 4A

The lanai academy of performing arts is a year-round after-school program that teaches kids the fundamentals of dancing, singing, and acting, while learning team building and life skills. As the only after school performing arts program on lanai, lapas primary focus and long term goal is to create contributing members of society that have self-confidence and know how to work together. The broadway junior program activities include singing, dancing, acting, theatre and drama games, and several school and community performances. The program has a kids division (grades k-5) and a junior division (grades 5 & higher, also open to younger students by invitation). Broadway junior runs year-round, with a six week break during the summer, as well as a two week winter vacation. There are typically two large productions per year: one in june and one in december. However, because of wanting to give more time to the development of our original production of kaululaau: day of conquest, this year well be doing our performances in october (instead of the summer). The program is offered three times per week, on mondays, tuesdays, and fridays from 2:00-5:00 pm. The last several weeks before a performance, there are extra rehearsals added in order to best prepare for the shows. Let our story echo on is a cultural, place-based performing arts project which helps lanai youth shoulder their kuleana (privilege and responsibility) to care for the moolelo (storied traditions) of their island home. Over the course of a year, students learn a lanai story, visit the locations of the storys events, and integrate their experiences into a performance in which they share their new understanding to the community. The project strengthens our students and communitys relationship to place, unifies our identity as lanai people, and helps keep our stories alive.

Raw XML Appendix327 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CREATE A SAFE ENVIRONMENT OUTSIDE OF SCHOOL WHERE STUDENTS CAN EXPLORE THEIR CREATIVITY AND FEEL A SENSE OF ACCEPTANCE AND BELONGING WHILE LEARNING VALUABLE LIFE-SKILLS. WE STRIVE TO UTILIZE INNOVATIVE METHODS TO TEACH PRESENTATIONAL SKILLS WHILE ENRICHING THE LOCAL COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LANAI ACADEMY OF PERFORMING ARTS IS A YEAR-ROUND AFTER-SCHOOL PROGRAM THAT TEACHES KIDS THE FUNDAMENTALS OF DANCING, SINGING, AND ACTING, WHILE LEARNING TEAM BUILDING AND LIFE SKILLS. AS THE ONLY AFTER SCHOOL PERFORMING ARTS PROGRAM ON LANAI, LAPAS PRIMARY FOCUS AND LONG TERM GOAL IS TO CREATE CONTRIBUTING MEMBERS OF SOCIETY THAT HAVE SELF-CONFIDENCE AND KNOW HOW TO WORK TOGETHER. THE BROADWAY JUNIOR PROGRAM ACTIVITIES INCLUDE SINGING, DANCING, ACTING, THEATRE AND DRAMA GAMES, AND SEVERAL SCHOOL AND COMMUNITY PERFORMANCES. THE PROGRAM HAS A KIDS DIVISION (GRADES K-5) AND A JUNIOR DIVISION (GRADES 5 & HIGHER, ALSO OPEN TO YOUNGER STUDENTS BY INVITATION). BROADWAY JUNIOR RUNS YEAR-ROUND, WITH A SIX WEEK BREAK DURING THE SUMMER, AS WELL AS A TWO WEEK WINTER VACATION. THERE ARE TYPICALLY TWO LARGE PRODUCTIONS PER YEAR: ONE IN JUNE AND ONE IN DECEMBER. HOWEVER, BECAUSE OF WANTING TO GIVE MORE TIME TO THE DEVELOPMENT OF OUR ORIGINAL PRODUCTION OF KAULULAAU: DAY OF CONQUEST, THIS YEAR WELL BE DOING OUR PERFORMANCES IN OCTOBER (INSTEAD OF THE SUMMER). THE PROGRAM IS OFFERED THREE TIMES PER WEEK, ON MONDAYS, TUESDAYS, AND FRIDAYS FROM 2:00-5:00 PM. THE LAST SEVERAL WEEKS BEFORE A PERFORMANCE, THERE ARE EXTRA REHEARSALS ADDED IN ORDER TO BEST PREPARE FOR THE SHOWS. LET OUR STORY ECHO ON IS A CULTURAL, PLACE-BASED PERFORMING ARTS PROJECT WHICH HELPS LANAI YOUTH SHOULDER THEIR KULEANA (PRIVILEGE AND RESPONSIBILITY) TO CARE FOR THE MOOLELO (STORIED TRADITIONS) OF THEIR ISLAND HOME. OVER THE COURSE OF A YEAR, STUDENTS LEARN A LANAI STORY, VISIT THE LOCATIONS OF THE STORYS EVENTS, AND INTEGRATE THEIR EXPERIENCES INTO A PERFORMANCE IN WHICH THEY SHARE THEIR NEW UNDERSTANDING TO THE COMMUNITY. THE PROJECT STRENGTHENS OUR STUDENTS AND COMMUNITYS RELATIONSHIP TO PLACE, UNIFIES OUR IDENTITY AS LANAI PEOPLE, AND HELPS KEEP OUR STORIES ALIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF THE RETURN WERE REVIEWED AND APPROVED BY THE BOARD PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt032814
IRS990/TotalAssetsEOYAmt090472
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IRS990/TotalAssetsGrp/EOYAmt090472
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0231648
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013638
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031091
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0138722
IRS990/TotalFunctionalExpensesGrp/TotalAmt0183451
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt032814
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt090472
IRS990/TotalProgramServiceExpensesAmt0138722
IRS990/TotalProgramServiceRevenueAmt02213
IRS990/TotalReportableCompFromOrgAmt076125
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03013
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0241109
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt032814
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt090472
IRS990/TravelGrp/ManagementAndGeneralAmt0650
IRS990/TravelGrp/TotalAmt0650
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 631124
IRS990/USAddress/CityNm0LANAI CITY
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096763
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.LANAIACADEMY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MATT GLICKSTEIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC & MUSIC DIR
ReturnHeader/BusinessOfficerGrp/PhoneNum08082218926
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LANAI ACADEMY OF PERFORMING ARTS IN
ReturnHeader/Filer/BusinessNameControlTxt0LANA
ReturnHeader/Filer/EIN0814024345
ReturnHeader/Filer/PhoneNum08082218926
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 631124
ReturnHeader/Filer/USAddress/CityNm0LANAI CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096763
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0262451631
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAY MIYAKI CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 QUEEN ST STE C4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08085221042
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAY MIYAKI
ReturnHeader/ReturnTs02025-04-17T18:08:59-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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