Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
EIN 99-0289835 • 501(c)3 • Lanai City, HI
Profile
To promote lanai artistic & cultural heritage programs, including art and cultural heritage classes for youth and adults.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% 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
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
48th percentile
Faster revenue growth than 48% of similar nonprofits.
Assets
Down$121,028
Down $6,224 (-4.9%) from 2023
Liabilities
Flat$1,241
Flat from 2023
Net Assets
Down$119,787
Down $6,224 (-4.9%) from 2023
Revenue
Down$56,680
Down $2,699 (-4.5%) from 2023
Expenses
Down$62,904
Down $28,656 (-31%) from 2023
Net Income
Up-$6,224
Up $25,957 (+81%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To promote lanai artistic & cultural heritage programs, including art and cultural heritage classes for youth and adults.
| Description | Grants | Expenses |
|---|---|---|
| PROMOTES ARTISTIC AND CULTURAL HERITAGE BY DELIVERING A COMMUNITY ARTS PROGRAM INCLUDING CLASSES, MOVIES, EVENTS, AND OPERATES A GALLERY TO DISPLAY LANAI ARTISTS' WORK. | - | $51,146 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHANT'E SPROAT | President | - | $0 | - | - |
| KIM DUPREE | Treasurer/Se | - | $0 | - | - |
| MARYLOU KAUKEANO | Director | - | $0 | - | - |
| PHILLIP SOWERS | Director | - | $0 | - | - |
| TRAVIS TURQUEZA | Director | - | $0 | - | - |
| VINCE LEE CABANILLA | Executive Di | PT | $0 | - | - |
| RAHNIA BOYER | Executive Di | PT | $0 | - | - |
“Expenses advertising 2,439 program and office supplies 5,800 internet 1,342 software 2,730 travel 44 insurance 2,012 general excise tax paid 1,220 bank & credit card charge 490 licenses & membership fee 378 miscellanous 753 equipment 93 fundraising 2,728 reimbursements 7,390 taxes 312 non-investment depreciation 4,203 total 31,934”
“Furniture & fixtures 1,112 1,112 less accumulated depreciation 1,112 1,112 computers/software 2,901 2,901 less accumulated depreciation 2,901 2,901 equipment - restricted 13,661 13,661 less accumulated depreciation 13,661 13,661 equipment 27,782 27,782 less accumulated depreciation 25,932 26,672 leasehold improvements 135,077 135,077 less accumulated depreciation 62,572 66,036 total 74,355 70,151”
“Deferred revenue 1,241 1,241”
“To promote lanai artistic & cultural heritage programs, including art and cultural heritage classes for youth and adults.”
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 | LANAI ARTS CULTURAL CENTER |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8085657503 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 630701 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | LANAI CITY |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96763 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 52897 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 50877 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 17119 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 29288 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -6224 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4964 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 127252 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 121028 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 38289 |
| IRS990EZ/GrossReceiptsAmt | 0 | 85968 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 67577 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 13 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 1259 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 126011 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 119787 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 126011 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 119787 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 18638 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 10.00 |
| 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/PersonNm | 0 | CHANT'E SPROAT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KIM DUPREE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MARYLOU KAUKEANO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | PHILLIP SOWERS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | TRAVIS TURQUEZA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | VINCE LEE CABANILLA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | RAHNIA BOYER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER/SE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | EXECUTIVE DI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | EXECUTIVE DI |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 74355 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 70151 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 31934 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE LANAI ARTISTIC & CULTURAL HERITAGE PROGRAMS, INCLUDING ART AND CULTURAL HERITAGE CLASSES FOR YOUTH AND ADULTS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 310 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROMOTES ARTISTIC AND CULTURAL HERITAGE BY DELIVERING A COMMUNITY ARTS PROGRAM INCLUDING CLASSES, MOVIES, EVENTS, AND OPERATES A GALLERY TO DISPLAY LANAI ARTISTS' WORK. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 51146 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 7058 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | HI |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1241 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1241 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 62904 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 51146 |
| IRS990EZ/TotalRevenueAmt | 0 | 56680 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.LANAIART.ORG |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | OTHER INCOME 5,661 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 17119 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 10649 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 57300 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 44373 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 32738 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 162179 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 13 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 10 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 31 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 32 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 72 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 158 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 291279 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3669 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1216 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 776 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 5661 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.72140 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.64990 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 126571 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 35608 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 17119 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 10649 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 57300 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 44373 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 32738 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 162179 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 175450 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2543 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4909 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 7452 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 2,439 PROGRAM AND OFFICE SUPPLIES 5,800 INTERNET 1,342 SOFTWARE 2,730 TRAVEL 44 INSURANCE 2,012 GENERAL EXCISE TAX PAID 1,220 BANK & CREDIT CARD CHARGE 490 LICENSES & MEMBERSHIP FEE 378 MISCELLANOUS 753 EQUIPMENT 93 FUNDRAISING 2,728 REIMBURSEMENTS 7,390 TAXES 312 NON-INVESTMENT DEPRECIATION 4,203 TOTAL 31,934 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FURNITURE & FIXTURES 1,112 1,112 LESS ACCUMULATED DEPRECIATION 1,112 1,112 COMPUTERS/SOFTWARE 2,901 2,901 LESS ACCUMULATED DEPRECIATION 2,901 2,901 EQUIPMENT - RESTRICTED 13,661 13,661 LESS ACCUMULATED DEPRECIATION 13,661 13,661 EQUIPMENT 27,782 27,782 LESS ACCUMULATED DEPRECIATION 25,932 26,672 LEASEHOLD IMPROVEMENTS 135,077 135,077 LESS ACCUMULATED DEPRECIATION 62,572 66,036 TOTAL 74,355 70,151 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DEFERRED REVENUE 1,241 1,241 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO PROMOTE LANAI ARTISTIC & CULTURAL HERITAGE PROGRAMS, INCLUDING ART AND CULTURAL HERITAGE CLASSES FOR YOUTH AND ADULTS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RAHNIA BOYER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8085657503 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LANAI ARTS AND CULTURE CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LANA |
| ReturnHeader/Filer/EIN | 0 | 990289835 |
| ReturnHeader/Filer/PhoneNum | 0 | 8085657503 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 630701 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LANAI CITY |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96763 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 990303190 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CARBONARO CPAS & MANAGEMENT GROUP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1885 MAIN ST STE 408 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WAILUKU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96793 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8082425002 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | GRETCHEN KREMEYER |
| ReturnHeader/ReturnTs | 0 | 2025-05-14T15:59:24-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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