Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Kahilu Theatre Foundation
EIN 99-0200138 • 501(c)3 • Kamuela, HI
Profile
Kahilu theatre is a not-for-profit community arts and education center dedicated to serving our diverse hawaii island community. Each season we fulfill our mission through presenting world-class artists from hawaii and beyond.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.22x
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
40th percentile
Higher top officer pay than 40% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
30th percentile
Faster asset growth than 30% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Balance Sheet
Assets
Down$1,694,410
Down $48,630 (-2.8%) from 2022
Liabilities
Up$374,669
Up $50,263 (+15%) from 2022
Net Assets
Down$1,319,741
Down $98,893 (-7.0%) from 2022
Revenue
Up$2,086,004
Up $517,861 (+33%) from 2022
Expenses
Up$2,168,437
Up $447,251 (+26%) from 2022
Net Income
Up-$82,433
Up $70,610 (+46%) from 2022
Trend Graphs
Filings
Most recent year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,694,410
- Liabilities
- $374,669
- Net assets
- $1,319,741
- Revenue
- $2,086,004
- Expenses
- $2,168,437
- Net income
- -$82,433
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2022 to Jun 30, 2023
- Signed
- May 13, 2024
- Return Version
- 2022v5.0
- Gross Receipts
- $2,086,004
Mission and Program Overview
Mission
Kahilu theatre is a not-for-profit community arts and education center dedicated to serving our diverse hawai'i island community. Each season we fulfill our mission through presenting world-class artists from hawai'i and beyond, sustaining a youth arts education program, providing performance space for community based productions, and showcasing local visual artists in our two galleries.
Kahilu theatre is a not-for-profit community arts and education center dedicated to serving our diverse hawaii island community. Each season we fulfill our mission through presenting world-class artists from hawaii and beyond.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,425,451 | $1,276,122 | ▼ $149,329 |
| Cash and Non-Interest-Bearing Accounts | $197,760 | $267,386 | ▲ $69,626 |
| Savings and Temporary Cash Investments | $73,588 | $102,817 | ▲ $29,229 |
| Prepaid Expenses and Deferred Charges | $35,705 | $44,535 | ▲ $8,830 |
| Accounts Receivable | $10,536 | $3,550 | ▼ $6,986 |
| Total Assets | $1,743,040 | $1,694,410 | ▼ $48,630 |
| Liabilities | |||
| Deferred Revenue | $206,045 | $257,582 | ▲ $51,537 |
| Accounts Payable and Accrued Expenses | $118,367 | $117,087 | ▼ $1,280 |
| Total Liabilities | $324,412 | $374,669 | ▲ $50,257 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,345,040 | $1,216,924 | ▼ $128,116 |
| Net Assets With Donor Restrictions | $73,588 | $102,817 | ▲ $29,229 |
| Total Net Assets Fund Balance | $1,418,628 | $1,319,741 | ▼ $98,887 |
| Total Liabilities and Net Assets / Fund Balance | $1,743,040 | $1,694,410 | ▼ $48,630 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $221,340 | $1,056,084 | - |
| Leasehold Improvements | $1,054,782 | $609,116 | - |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Kapena Alapai | President |
| Beth Dunnington | Vice President |
| Mike Bennett | Vice President |
| Carol Davies | Director |
| Mari-Ela Chock | Director |
| Steve Kirkham | Director |
| Suzanne Hill | Director |
| Mimi Kerley | Secretary |
| Michael Thompson | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,028,848
- Program Service Revenue
- $770,644
- Investment Income
- $4,804
- Other Revenue
- $281,708
- All Other Contributions
- $788,136
- Change in Net Assets
- $-82,433
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,439,813 |
| Salaries, Compensation, and Employee Benefits | $728,624 |
| Total Fundraising Expense | $40,299 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $294,252 | $209,776 | - | $504,028 |
| Current Officers, Directors, Trustees, and Key Employees | $82,029 | $58,480 | - | $140,509 |
| Depreciation Depletion | $112,320 | $12,480 | - | $124,800 |
| Fees for Services Other | $69,621 | $10,608 | $7,248 | $87,477 |
| Other Employee Benefits | $34,997 | $49,090 | - | $84,087 |
| Occupancy | $73,779 | $8,198 | - | $81,977 |
| Insurance | $26,951 | $6,738 | - | $33,689 |
| Fees for Services Accounting | $22,164 | $3,510 | - | $25,674 |
| All Other Expenses | $10,369 | $1,152 | $10,875 | $22,396 |
| Other Expenses | $5,022 | $1,757 | $21,426 | $21,426 |
| Fees for Services Legal | $17,675 | $1,964 | - | $19,639 |
| Office Expenses | $3,169 | $10,985 | - | $14,154 |
| Conferences and Meetings | $4,916 | $546 | - | $5,462 |
| Advertising | $2,688 | - | - | $2,688 |
| Interest | - | $1,821 | - | $1,821 |
| Travel | - | - | $750 | $750 |
| Total Functional Expenses | $1,751,033 | $377,105 | $40,299 | $2,168,437 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Gala | $101,861 | $101,861 | $18,642 | $83,219 |
| Total Events | $101,861 | $101,861 | $40,299 | $61,562 |
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
- 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