Civic Intelligence

Maui Arts League

990EZ • Fiscal year 2025 • EIN 99-0181159

Jan 01, 2025 to Dec 31, 2025 • Filed on Mar 28, 2026

Organization ProfileN/A
PO Box 1615Wailuku, HI 96793

(808) 665-1491

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

63rd percentile

0.00x

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

6th percentile

-82%

Higher net margin than 6% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$0

Higher top officer pay than 82% of similar nonprofits.

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

22nd percentile

-19%

Faster asset growth than 22% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

8th percentile

-56%

Faster revenue growth than 8% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$142,433

Down $33,064 (-19%) from 2024

Net Assets

Down

$142,433

Down $33,064 (-19%) from 2024

Liabilities

Flat

$0

Flat from 2024

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin6th percentile

Revenue

Down

$40,140

Down $51,642 (-56%) from 2024

Expenses

Up

$73,204

Up $19,323 (+36%) from 2024

Net Income

Down

-$33,064

Down $70,965 (-187%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$200K$150K$100K$50K$0Assets 2013: $52,444Liabilities 2013: $0Net Assets 2013: $52,4442013Assets 2014: $55,656Liabilities 2014: $02014Assets 2015: $71,997Liabilities 2015: $0Net Assets 2015: $71,9972015Assets 2016: $98,674Liabilities 2016: $0Net Assets 2016: $98,6742016Assets 2017: $109,009Liabilities 2017: $0Net Assets 2017: $109,0092017Assets 2018: $116,914Liabilities 2018: $175Net Assets 2018: $116,7392018Assets 2019: $120,611Liabilities 2019: $0Net Assets 2019: $120,6112019Assets 2020: $136,635Liabilities 2020: $0Net Assets 2020: $136,6352020Assets 2021: $123,594Liabilities 2021: $0Net Assets 2021: $123,5942021Assets 2022: $130,697Liabilities 2022: $0Net Assets 2022: $130,6972022Assets 2023: $137,596Liabilities 2023: $0Net Assets 2023: $137,5962023Assets 2024: $175,497Liabilities 2024: $0Net Assets 2024: $175,4972024Assets 2025: $142,433Liabilities 2025: $0Net Assets 2025: $142,4332025

Highlighted filing

2025

Assets$142,433
Liabilities$0
Net Assets$142,433
Open 2025 Filing

Operations Trend

Revenue Growth8th percentile

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

$200K$100K$0-$100KRevenue 2013: $57,630Expenses 2013: $50,636Net Income 2013: $6,9942013Revenue 2014: $50,734Expenses 2014: $47,522Net Income 2014: $3,2122014Revenue 2015: $72,456Expenses 2015: $56,115Net Income 2015: $16,3412015Revenue 2016: $107,456Expenses 2016: $80,779Net Income 2016: $26,6772016Revenue 2017: $161,118Expenses 2017: $150,783Net Income 2017: $10,3352017Revenue 2018: $149,624Expenses 2018: $141,894Net Income 2018: $7,7302018Revenue 2019: $176,278Expenses 2019: $172,406Net Income 2019: $3,8722019Revenue 2020: $178,303Expenses 2020: $162,279Net Income 2020: $16,0242020Revenue 2021: $1,084Expenses 2021: $14,125Net Income 2021: -$13,0412021Revenue 2022: $35,974Expenses 2022: $28,871Net Income 2022: $7,1032022Revenue 2023: $33,569Expenses 2023: $26,670Net Income 2023: $6,8992023Revenue 2024: $91,782Expenses 2024: $53,881Net Income 2024: $37,9012024Revenue 2025: $40,140Expenses 2025: $73,204Net Income 2025: -$33,0642025

Highlighted filing

2025

Revenue$40,140
Expenses$73,204
Net Income-$33,064
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 28, 2026
Return Version
2025v4.0
Gross Receipts
$40,140
Mission and Program Overview

Mission

Promote fine arts across west maui

Program Services

DescriptionGrantsExpenses
PROMOTES THE FINE ARTS THROUGHOUT WEST MAUI THROUGH VARIOUS EVENTS, INVITING ARTISITS FROM AROUND THE WORLD TO ENCOURAGE THE GATHERING OF LIKE MINDED INDIVIDUALS$0$73,204
Compensation and Service Providers
Top Officer Pay82nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LOIS REISWIGPresidentPT$0--
BRYANT NEALVice PresidentPT$0--
KAREN DEFEOTreasurer-$0--
BECKY LENNONDirector-$0--
LAURIE LOWSONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Maui Arts League
EIN
99-0181159
Phone
8086651491
Address
PO BOX 1615, WAILUKU, HI 96793

Signing Officer

Name
Lois Reiswig
Title
President
Phone
8086651491
Signed
2026-03-28
Discuss with paid preparer
Yes

Preparer

Firm
Jon B Cheatham an Accountancy Corporatio
Address
308 WEST AVENIDA VALENCIA, SAN CLEMENTE, CA 92672
Preparer
Jon B Cheatham
Phone
8082816046
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: bank of hawaii. Amount: 9.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: miscellaneous. Amount: 369. Description: website. Amount: 2,935. Description: software programs. Amount: 276. Description: licenses. Amount: 20. Description: bank fees. Amount: 1. Description: graphic design. Amount: 469. Description: hawaii excise tax. Amount: 1,286. Description: postage. Amount: 650. Description: supplies. Amount: 422. Description: advertising. Amount: 333. Description: travel. Amount: 285. Description: book commisions. Amount: 14,632. Description: shipping. Amount: 1,787. Description: artist awards. Amount: 30,000. Total to form 990-ez, line 16: 53,465.”

Raw XML Appendix156 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LOIS REISWIG
IRS990EZ/BooksInCareOfDetail/PhoneNum08086651491
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0105 CALLE VENTOSO W
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SANTA FE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NM
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd087506
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0175497
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0142433
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt050
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-33064
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0920
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0175497
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0142433
IRS990EZ/GrossReceiptsAmt040140
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0175497
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0142433
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0175497
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0142433
IRS990EZ/OccupancyRentUtltsAndMaintAmt03385
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LOIS REISWIG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BRYANT NEAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KAREN DEFEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BECKY LENNON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LAURIE LOWSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt053465
IRS990EZ/OtherRevenueTotalAmt09
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTE FINE ARTS ACROSS WEST MAUI
IRS990EZ/PrintingPublicationsPostageAmt015434
IRS990EZ/ProgramServiceRevenueAmt040081
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTES THE FINE ARTS THROUGHOUT WEST MAUI THROUGH VARIOUS EVENTS, INVITING ARTISITS FROM AROUND THE WORLD TO ENCOURAGE THE GATHERING OF LIKE MINDED INDIVIDUALS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt073204
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0HI
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt073204
IRS990EZ/TotalProgramServiceExpensesAmt073204
IRS990EZ/TotalRevenueAmt040140
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt050
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt025500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt028773
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt032281
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01042
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt087646
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt036
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt043
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt042
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0139
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0114764
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99840
IRS990ScheduleA/PublicSupportPY170Pct00.99930
IRS990ScheduleA/PublicSupportTotal170Amt087646
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt050
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt025500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt028773
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt032281
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01042
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt087646
IRS990ScheduleA/TotalSupportAmt087785
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: BANK OF HAWAII. AMOUNT: 9.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: MISCELLANEOUS. AMOUNT: 369. DESCRIPTION: WEBSITE. AMOUNT: 2,935. DESCRIPTION: SOFTWARE PROGRAMS. AMOUNT: 276. DESCRIPTION: LICENSES. AMOUNT: 20. DESCRIPTION: BANK FEES. AMOUNT: 1. DESCRIPTION: GRAPHIC DESIGN. AMOUNT: 469. DESCRIPTION: HAWAII EXCISE TAX. AMOUNT: 1,286. DESCRIPTION: POSTAGE. AMOUNT: 650. DESCRIPTION: SUPPLIES. AMOUNT: 422. DESCRIPTION: ADVERTISING. AMOUNT: 333. DESCRIPTION: TRAVEL. AMOUNT: 285. DESCRIPTION: BOOK COMMISIONS. AMOUNT: 14,632. DESCRIPTION: SHIPPING. AMOUNT: 1,787. DESCRIPTION: ARTIST AWARDS. AMOUNT: 30,000. TOTAL TO FORM 990-EZ, LINE 16: 53,465.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LOIS REISWIG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08086651491
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAUI ARTS LEAGUE
ReturnHeader/Filer/BusinessNameControlTxt0MAUI
ReturnHeader/Filer/EIN0990181159
ReturnHeader/Filer/PhoneNum08086651491
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1615
ReturnHeader/Filer/USAddress/CityNm0WAILUKU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096793
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0270240224
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JON B CHEATHAM AN ACCOUNTANCY CORPORATIO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0308 WEST AVENIDA VALENCIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN CLEMENTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092672
ReturnHeader/PreparerPersonGrp/PhoneNum08082816046
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JON B CHEATHAM
ReturnHeader/ReturnTs02026-03-28T14:40:47-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$142,433
Liabilities
$0
Net assets
$142,433
Revenue
$40,140
Expenses
$73,204
Net income
-$33,064
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.40$0.73$0.33
2024Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.92$0.54$0.38
2023Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$0.34$0.27$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.31$0.00$1.31$0.36$0.29$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.01$0.14$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$1.78$1.62$0.16
2019Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$1.76$1.72$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$1.50$1.42$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$1.61$1.51$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$1.07$0.81$0.27
2015Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.72$0.56$0.16
2014Summary only. Only limited summary data is available for this year.$0.56$0.00$0.51$0.48$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.58$0.51$0.07