Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Haleiwa Arts Festival
EIN 94-3271397 • 501(c)3 • Haleiwa, HI
Pub. 78 Eligible
Profile
Promote art awareness and appreciation
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
14.37x
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
49th percentile
Faster revenue growth than 49% of similar nonprofits.
Balance Sheet
Assets
Down$1,879
Down $3,040 (-62%) from 2023
Liabilities
Flat$27,000
Flat from 2023
Net Assets
Down-$25,121
Down $3,040 (-14%) from 2023
Revenue
Down$108,677
Down $3,148 (-2.8%) from 2023
Expenses
Up$111,717
Up $2,743 (+2.5%) from 2023
Net Income
Down-$3,040
Down $5,891 (-207%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $1,879
- Liabilities
- $27,000
- Net assets
- -$25,121
- Revenue
- $108,677
- Expenses
- $111,717
- Net income
- -$3,040
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
- $124,322
Mission and Program Overview
Mission
Promote art awareness education and appreciation
Promote art awareness and appreciation
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROMOTE ART AWARENESS AND APPRECIATION. | - | $99,009 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KIM DEVEREAUX | Vice-Preside | - | $0 | - | - |
| MARSHA TAYLOR | President | - | $0 | - | - |
| SHARYN WARREN | Director | - | $0 | - | - |
| HEDDY DUNCAN | Director | - | $0 | - | - |
| KATHLEEN ELLS | Executive Di | - | $0 | - | - |
| A'ALA LYMAN | Secretary | - | $0 | - | - |
| KAT MOON | Treasurer | - | $0 | - | - |
| JULIE SCHAPER | Director | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Fundraiser | $37,815 | $37,815 | - | $37,815 |
| Total Events | $37,815 | $37,815 | $9,223 | $28,592 |
Filing and Contact Details
Filer
- Filer Name
- Haleiwa Arts Festival
- EIN
- 94-3271397
- Phone
- 8086372277
- Address
- PO BOX 1141, HALEIWA, HI 96712
Signing Officer
- Name
- Kathleen Ells
- Title
- Executive Director
- Phone
- 8086372277
- Signed
- 2025-11-07
Preparer
- Firm
- My Personal CPA & Financial Planner LLC
- Address
- 745 FORT STREET MALL STE 1900, HONOLULU, HI 96813-3820
- Preparer
- Nancy Evans Tudor
- Phone
- 8086740700
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Sales festival expense 1,342 tents 2,891 website 114 insurance 34 expenses advertising & promotion 5,486 office supplies 1,914 software expense 402 website expense 1,145 insurance expense 193 automobile expense 471 contractors 29,308 equipment rental 8,541 festival expense 26,922 meals & entertainment 578 perfoming art expense 6,065 licenses & permits 29 repairs & maintenance 500 telephone expense 432 bank fees 35 supplies 4,062 tents for events 16,385 dues & suscriptions 155 total 107,004”
Form 990-ez, Part II, Line 26
“Unsecured notes and loans payable 0 27,000 loans from officers 27,000 0”
Raw XML Appendix172 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KATHLEEN ELLS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8086203157 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | P O BOX 1141 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HALEIWA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96712 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 4919 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 1879 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 4476 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 6422 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3040 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2513 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 4919 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 1879 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 37815 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 6010 |
| IRS990EZ/GrossReceiptsAmt | 0 | 124322 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 12432 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 6813 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -22081 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -25121 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -22081 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -25121 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1507 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | KIM DEVEREAUX |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | MARSHA TAYLOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | SHARYN WARREN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | HEDDY DUNCAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | KATHLEEN ELLS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | A'ALA LYMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | KAT MOON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JULIE SCHAPER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | VICE-PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | true |
| IRS990EZ/OrganizationHadUBIInd | 0 | true |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 107004 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROMOTE ART AWARENESS AND APPRECIATION |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 693 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 62786 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROMOTE ART AWARENESS AND APPRECIATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 99009 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 9223 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 28592 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 27000 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 27000 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 111717 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 99009 |
| IRS990EZ/TotalRevenueAmt | 0 | 108677 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 4476 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2250 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 63924 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2595 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 73245 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 69599 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 87062 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 28094 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 27776 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 212531 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 37815 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 33803 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 71618 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt | 0 | 122 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 122 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99970 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 357394 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 111890 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 123115 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 92018 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 30371 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 357394 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 112012 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 123115 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 92018 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 30371 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 357516 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 9223 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | FUNDRAISER |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 9223 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 9223 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 37815 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 37815 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 37815 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 37815 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 28592 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SALES FESTIVAL EXPENSE 1,342 TENTS 2,891 WEBSITE 114 INSURANCE 34 EXPENSES ADVERTISING & PROMOTION 5,486 OFFICE SUPPLIES 1,914 SOFTWARE EXPENSE 402 WEBSITE EXPENSE 1,145 INSURANCE EXPENSE 193 AUTOMOBILE EXPENSE 471 CONTRACTORS 29,308 EQUIPMENT RENTAL 8,541 FESTIVAL EXPENSE 26,922 MEALS & ENTERTAINMENT 578 PERFOMING ART EXPENSE 6,065 LICENSES & PERMITS 29 REPAIRS & MAINTENANCE 500 TELEPHONE EXPENSE 432 BANK FEES 35 SUPPLIES 4,062 TENTS FOR EVENTS 16,385 DUES & SUSCRIPTIONS 155 TOTAL 107,004 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | UNSECURED NOTES AND LOANS PAYABLE 0 27,000 LOANS FROM OFFICERS 27,000 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KATHLEEN ELLS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8086372277 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HALEIWA ARTS FESTIVAL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HALE |
| ReturnHeader/Filer/EIN | 0 | 943271397 |
| ReturnHeader/Filer/PhoneNum | 0 | 8086372277 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1141 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HALEIWA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96712 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 810697955 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MY PERSONAL CPA & FINANCIAL PLANNER LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 745 FORT STREET MALL STE 1900 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 968133820 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8086740700 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | NANCY EVANS TUDOR |
| ReturnHeader/ReturnTs | 0 | 2025-11-14T18:15:31-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.