Civic Intelligence

Arts Kauai

990PF • Fiscal year 2023 • EIN 83-3528501

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 12, 2024

Organization Profile
4762 Hauaala RdKapaa, HI 96746

(808) 652-5392

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

1.00x

Higher debt load relative to assets than 96% of similar nonprofits.

2023 filings • <$500k nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.00x

Higher debt load relative to revenue than 61% of similar nonprofits.

2023 filings • <$500k nonprofits • Source year 2023

Net Margin

66th percentile

12%

Higher net margin than 66% of similar nonprofits.

2023 filings • <$500k nonprofits • Source year 2023

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2023 filings • <$500k nonprofits • Source year 2023

Asset Growth

51st percentile

0.0%

Faster asset growth than 51% of similar nonprofits.

2023 filings • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

84th percentile

62%

Faster revenue growth than 84% of similar nonprofits.

2023 filings • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$0

Down $1 (-100%) from 2022

Net Assets

Flat

$0

Flat from 2022

Liabilities

Down

$0

Down $1 (-100%) from 2022

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin66th percentile

Revenue

Up

$17,812

Up $6,847 (+62%) from 2022

Expenses

Up

$15,601

Up $6,966 (+81%) from 2022

Net Income

Down

$2,211

Down $119 (-5.1%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0K$3.0K$2.0K$1.0K$0Assets 2019: $1Liabilities 2019: $1Net Assets 2019: $02019Assets 2020: $1Liabilities 2020: $1Net Assets 2020: $02020Assets 2021: $3,806Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $1Liabilities 2022: $1Net Assets 2022: $02022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0
Open 2023 Filing

Operations Trend

Revenue Growth84th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$30K$20K$10K$0-$10KRevenue 2019: $5,449Expenses 2019: $3,473Net Income 2019: $1,9762019Revenue 2020: $2,481Expenses 2020: $1,371Net Income 2020: $1,1102020Revenue 2021: $562Expenses 2021: $1,484Net Income 2021: -$9222021Revenue 2022: $10,965Expenses 2022: $8,635Net Income 2022: $2,3302022Revenue 2023: $17,812Expenses 2023: $15,601Net Income 2023: $2,2112023Revenue 2024: $25,811Expenses 2024: $27,031Net Income 2024: -$1,2202024

Highlighted filing

2023

Revenue$17,812
Expenses$15,601
Net Income$2,211
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 12, 2024
Return Version
2023v4.0
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TERRY J LOWPresident-$0--
ROGER JACOBSVice President/Sec-$0--
WILLIAM SCOTT DICKVice President-$0--
Filing and Contact Details

Filer

Filer Name
Arts Kauai
EIN
83-3528501
Phone
8086525392
Address
4762 HAUAALA RD, Kapaa, HI 96746

Signing Officer

Name
Terry J Low
Title
President
Phone
8086525392
Signed
2024-03-12
Discuss with paid preparer
No

Preparer

Firm
Hrb Tax Group Inc
Address
1301 MAIN ST STE 103D, KANSAS CITY, MO 64105
Preparer
Lori Cardenas
Phone
8004725625
Raw XML Appendix166 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
AccountingFeesSchedule/AccountingFeesDetail/Amt0350
AccountingFeesSchedule/AccountingFeesDetail/CategoryTxt0TAX PREP FEES
IRS990PF/AnalysisOfRevenueAndExpenses/AccountingFeesRevAndExpnssAmt0350
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidDsbrsChrtblAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidRevAndExpnssAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/ContriRcvdRevAndExpnssAmt014612
IRS990PF/AnalysisOfRevenueAndExpenses/ExcessRevenueOverExpensesAmt02211
IRS990PF/AnalysisOfRevenueAndExpenses/InterestOnSavNetInvstIncmAmt010
IRS990PF/AnalysisOfRevenueAndExpenses/NetInvestmentIncomeAmt010
IRS990PF/AnalysisOfRevenueAndExpenses/OtherExpensesRevAndExpnssAmt015251
IRS990PF/AnalysisOfRevenueAndExpenses/OtherIncomeRevAndExpnssAmt03200
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IRS990PF/ChgInNetAssetsFundBalancesGrp/ExcessRevenueOverExpensesAmt02211
IRS990PF/ChgInNetAssetsFundBalancesGrp/SubtotalAmt02211
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesEOYAmt02211
IRS990PF/DistributableAmountGrp/DistributableAsAdjustedAmt00
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/InvestmentIncomeExciseTaxAmt00
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/TaxDueAmt00
IRS990PF/FMVAssetsEOYAmt04002
IRS990PF/Form990PFBalanceSheetsGrp/CashBOYAmt04002
IRS990PF/Form990PFBalanceSheetsGrp/MortgageLoansEOYFMVAmt04002
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IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYAmt00
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IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt00
IRS990PF/MethodOfAccountingCashInd0X
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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt10
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt20
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm0TERRY J LOW
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm1ROGER JACOBS
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm2WILLIAM SCOTT DICK
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt1VICE PRESIDENT/SEC
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt2VICE PRESIDENT
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt04762 HAUAALA RD
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt14491 RICE STREET
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt22445 KOLO RD
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm0Kapaa
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm1Lihue
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm2Kilauea
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd0HI
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd1HI
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd2HI
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd096746
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IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd296754
IRS990PF/Organization501c3ExemptPFInd0X
IRS990PF/PFQualifyingDistributionsGrp/ExpensesAndContributionsAmt00
IRS990PF/StatementsRegardingActy4720Grp/ActsFailToQlfyAsExceptionsInd0false
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd0false
IRS990PF/StatementsRegardingActy4720Grp/ExcessBusinessHoldingsInd0false
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd0false
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd0false
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd0false
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990PF/StatementsRegardingActy4720Grp/TransactionsFailToQlfyAsExcInd0false
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPriorActsInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd0false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd0false
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd0false
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd0false
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd0false
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd0false
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd0false
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd0false
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd0false
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd0false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt04762 HAUAALA ROAD
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0Kapaa
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0HI
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd096746
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd0false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd0false
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd0false
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd0false
IRS990PF/StatementsRegardingActyGrp/PersonsWithBooksName/BusinessNameLine1Txt0ARTS KAUAI
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd0false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd0false
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd0false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0ARTSKAUAI.ORG
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd0false
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt00
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
OtherAssetsSchedule/OtherAssetsScheduleGrp/Desc0INVESTOR CONTRIBUTIONS--REIMBURSED
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0FESTIVAL EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1SONGWRITING CIRCLES EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2MUSICIANS
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc3RENTAL OF PERFORMANCE VENUE
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt07500
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt1360
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt23200
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt34191
OtherIncomeSchedule2/OtherIncomeDetail/Desc0HILTON GARDEN INN
OtherIncomeSchedule2/OtherIncomeDetail/Desc1KAUAI SOCIETY OF ARTISTS
OtherIncomeSchedule2/OtherIncomeDetail/Desc2HUNTER GATHERER
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt02700
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt1300
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt2200
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRY J LOW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08086525392
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARTS KAUAI
ReturnHeader/Filer/BusinessNameControlTxt0ARTS
ReturnHeader/Filer/EIN0833528501
ReturnHeader/Filer/PhoneNum08086525392
ReturnHeader/Filer/USAddress/AddressLine1Txt04762 HAUAALA RD
ReturnHeader/Filer/USAddress/CityNm0Kapaa
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096746
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431871840
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HRB TAX GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01301 MAIN ST STE 103D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KANSAS CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd064105
ReturnHeader/PreparerPersonGrp/PhoneNum08004725625
ReturnHeader/PreparerPersonGrp/PreparationDt02024-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lori Cardenas
ReturnHeader/ReturnTs02024-03-12T23:07:47Z
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TERRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LOW
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990PFDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$17,812
Expenses
$15,601
Net income
$2,211
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$25.8$27.0$1.22
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$17.8$15.6$2.21
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$11.0$8.64$2.33
2021Detailed filing. Detailed filing data is available for this year.$3.81$0.00$0.00$0.56$1.48$0.92
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.48$1.37$1.11
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$5.45$3.47$1.98