Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 99-0354745 • 501(c)3 • Honolulu, HI
Profile
Downtown art center dac was established to build a thriving and vibrant downtown/chinatown through the power of creativity and the arts. The dac in the chinatown gateway plaza provides creative arts experience to all incomes, ages, and skill levels. Continues on schedule o.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
34th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
66th percentile
Faster asset growth than 66% of similar nonprofits.
Revenue Growth
57th percentile
Faster revenue growth than 57% of similar nonprofits.
Assets
Up$351,382
Up $34,474 (+11%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$351,382
Up $34,474 (+11%) from 2023
Revenue
Up$868,359
Up $89,337 (+11%) from 2023
Expenses
Up$836,462
Up $34,844 (+4.3%) from 2023
Net Income
Up$31,897
Up $54,493 (+241%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Downtown art center dac was established to build a thriving and vibrant downtown/chinatown through the power of creativity and the arts. The dac in the chinatown gateway plaza provides creative arts experience to all incomes, ages, and skill levels. Continues on schedule o.
To encourage and promote culture and the arts in the state of hawaii. To combat neighborhood deterioration and improve community conditions in the downtown honolulu area.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $131,604 | $157,162 | ▲ $25,558 |
| Savings and Temporary Cash Investments | $133,139 | $134,575 | ▲ $1,436 |
| Pledges and Grants Receivable | $50,000 | $58,750 | ▲ $8,750 |
| Land, Buildings, and Equipment, Net | $1,515 | $820 | ▼ $695 |
| Total Assets | $316,908 | $351,382 | ▲ $34,474 |
| Other Assets Total | $650 | $75 | ▼ $575 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $316,908 | $351,382 | ▲ $34,474 |
| Total Net Assets Fund Balance | $316,908 | $351,382 | ▲ $34,474 |
| Total Liabilities and Net Assets / Fund Balance | $316,908 | $351,382 | ▲ $34,474 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $229 | $3,120 | $3,349 |
| Other Land Buildings | $591 | $1,765 | $2,356 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Sandra Pohl | Executive Director | PT | $40,718 | $40,718 |
| Name | Title |
|---|---|
| Twigg-smith Sharon | President |
| Ling Flora | Vice President |
| Mulliken Noreen | Vice President |
| Li Susan | Secretary |
| Merriam Mark | Treasury |
| Line Item | Amount |
|---|---|
| Other Expenses | $703,842 |
| Salaries, Compensation, and Employee Benefits | $132,620 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $119,100 | $17,515 | - | $136,615 |
| Fees for Services Other | $89,890 | $22,606 | - | $112,496 |
| Other Salaries and Wages | $28,433 | $63,469 | - | $91,902 |
| Current Officers, Directors, Trustees, and Key Employees | - | $40,718 | - | $40,718 |
| Fees for Services Accounting | - | $34,462 | - | $34,462 |
| Advertising | $6,027 | $18,476 | - | $24,503 |
| All Other Expenses | $12,687 | $10,987 | - | $23,674 |
| Other Expenses | $2,591 | $13,134 | - | $15,725 |
| Office Expenses | $5,713 | $7,691 | - | $13,404 |
| Insurance | $618 | $3,941 | - | $4,559 |
| Travel | - | $1,451 | - | $1,451 |
| Depreciation Depletion | $695 | - | - | $695 |
| Interest | $14 | - | - | $14 |
| Total Functional Expenses | $526,774 | $309,688 | $0 | $836,462 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $16,175 |
| Fundraising Direct Expenses | $10,362 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Exhibit Sales | $16,175 | $16,175 | $10,362 | $5,813 |
| Total Events | $16,175 | $16,175 | $10,362 | $5,813 |
“A copy of the form 990 is presented to the board for review and comment before signed and filed.”
“The treasurer shall make a report at each board meeting. The treasurer shall chair the finance committee, assist in the preparation of the budget, help develop fundraising plans, and make financial information available to board members and the public.”
“The organization did not receive any payments for indoor training services as it does not coincide with their mission to encourage and promote culture and the arts in the state of hawaii.”
“Professional fees - other : program service expenses 66,320. Management and general expenses 21,176. Fundraising expenses 0. Total expenses 87,496. Instructors: program service expenses 23,570. Management and general expenses 1,430. Fundraising expenses 0. Total expenses 25,000.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO ENCOURAGE AND PROMOTE CULTURE AND THE ARTS IN THE STATE OF HAWAII. TO COMBAT NEIGHBORHOOD DETERIORATION AND IMPROVE COMMUNITY CONDITIONS IN THE DOWNTOWN HONOLULU AREA. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 18476 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 6027 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 24503 |
| IRS990/AllOtherContributionsAmt | 0 | 400012 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 10987 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 12687 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 23674 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SANDRA POHL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8082264787 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1041 B NUUANU AVE SECOND FLOOR |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HONOLULU |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96817 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 131604 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 157162 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 40718 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 40718 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 481688 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 9006 |
| IRS990/CYOtherExpensesAmt | 0 | 703842 |
| IRS990/CYOtherRevenueAmt | 0 | 20833 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 356832 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 31897 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 132620 |
| IRS990/CYTotalExpensesAmt | 0 | 836462 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 868359 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 695 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 695 |
| IRS990/Desc | 0 | PROVIDES A VENUE FOR LOCAL ARTISTS TO SHOW THEIR ART WORK AND LEARN AND DEVELOP THE SKILLS TO BE ABLE TO MANAGE THE BUSINESS ASPECT OF THEIR ART. DAC PROVIDES TRAINING, CLASSES, AND CONSULTATIONS FOR SOCIAL MEDIA, WEBPAGE DESIGN, MARKETING, AND PROMOTIONS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 57608 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 34462 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 34462 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 22606 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 89890 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 112496 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TWIGG-SMITH SHARON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LING FLORA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MULLIKEN NOREEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MERRIAM MARK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LI SUSAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | SANDRA POHL |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 40718 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2001 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 10362 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 16175 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 81676 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 904731 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 41030 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3941 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 618 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4559 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 14 |
| IRS990/InterestGrp/TotalAmt | 0 | 14 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 9006 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 9006 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 65 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 4885 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1515 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 820 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5705 |
| IRS990/LegalDomicileStateCd | 0 | HI |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 26010 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | DOWNTOWN ART CENTER (DAC) WAS ESTABLISHED TO BUILD A THRIVING AND VIBRANT DOWNTOWN/CHINATOWN THROUGH THE POWER OF CREATIVITY AND THE ARTS. THE DAC IN THE CHINATOWN GATEWAY PLAZA PROVIDES CREATIVE ARTS EXPERIENCE TO ALL INCOMES, AGES AND SKILL LEVELS. PROVIDES COLLABORATING ARTS AND CULTURE NONPROFITS AFFORDABLE SPACES FOR OFFICES, CREATIVE MAKER SPACES, AND ART EXHIBITIONS, CLASSES, AND SPECIAL EVENTS. DAC SUPPORTS HAWAII'S ART COMMUNITIES BY PROVIDING OPPORTUNITIES EXHIBIT AND SELL THEIR WORK TO THE GREATER COMMUNITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 316908 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 351382 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 5813 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 5813 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 15020 |
| IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt | 0 | 15020 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 14020 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 316908 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 351382 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 17515 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 119100 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 136615 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 7691 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 5713 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 13404 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 650 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 75 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACTED SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | COMMISSION |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | CLEANING FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 48943 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 1117 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 25178 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 13134 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 95789 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 135346 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 29871 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2591 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 144732 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 136463 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 55049 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15725 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 63469 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 28433 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 91902 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 50000 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 58750 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | SANDRA POHL |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 2577 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 713990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EXHIBIT/SHOWS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PROGRAM FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 230540 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 126292 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 230540 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 126292 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | EXHIBITION HALL AND FACILITIES USED TO HOST SPECIAL EVENTS. ART EXHIBITS, CLASSES, AND MEETING SPACE FOR COMMUNITY GROUPS AND ARTIST. GALLERY SHOWS AND CLASSES ARE CURATED BY DOWNTOWN ART CENTER IN ORDER TO ENCOURAGE AND PROMOTE CULTURE AND ARTS IN THE DOWNTOWN/CHINATOWN COMMUNITY. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 469166 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 230540 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 217844 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 5331 |
| IRS990/PYOtherExpensesAmt | 0 | 710062 |
| IRS990/PYOtherRevenueAmt | 0 | 19116 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 536731 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -22596 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 91556 |
| IRS990/PYTotalExpensesAmt | 0 | 801618 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 779022 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 31897 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 15020 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 126292 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 133139 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 134575 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 481578 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 147669 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 441700 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 57593 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 58291 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1186831 |
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| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 5331 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
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| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 16175 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 32063 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 35155 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 65734 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 149127 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.48720 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.76010 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 706249 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 480582 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 147669 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 441700 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 57593 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 58291 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1186831 |
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| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 12221 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 31854 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 40226 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 99321 |
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| 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 |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 229 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 3120 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 3349 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 591 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 1765 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2356 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 820 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 10362 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | EXHIBIT SALES |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 16175 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 16175 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 16175 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 16175 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 5813 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 10362 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 10362 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION DID NOT RECEIVE ANY PAYMENTS FOR INDOOR TRAINING SERVICES AS IT DOES NOT COINCIDE WITH THEIR MISSION TO ENCOURAGE AND PROMOTE CULTURE AND THE ARTS IN THE STATE OF HAWAII. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW AND COMMENT BEFORE SIGNED AND FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE TREASURER SHALL MAKE A REPORT AT EACH BOARD MEETING. THE TREASURER SHALL CHAIR THE FINANCE COMMITTEE, ASSIST IN THE PREPARATION OF THE BUDGET, HELP DEVELOP FUNDRAISING PLANS, AND MAKE FINANCIAL INFORMATION AVAILABLE TO BOARD MEMBERS AND THE PUBLIC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | PROFESSIONAL FEES - OTHER : PROGRAM SERVICE EXPENSES 66,320. MANAGEMENT AND GENERAL EXPENSES 21,176. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 87,496. INSTRUCTORS: PROGRAM SERVICE EXPENSES 23,570. MANAGEMENT AND GENERAL EXPENSES 1,430. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,000. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART V, LINE 14B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 11G |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | HI |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 351382 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 351382 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
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| IRS990/TotalEmployeeCnt | 0 | 4 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 309688 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 526774 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 836462 |
| IRS990/TotalGrossUBIAmt | 0 | 15020 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 316908 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 351382 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 356832 |
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| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 14819 |
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| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 15020 |
| IRS990/TotalVolunteersCnt | 0 | 50 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 316908 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 351382 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1451 |
| IRS990/TravelGrp/TotalAmt | 0 | 1451 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1041 B NUUANU AVE SECOND FLOOR |
| IRS990/USAddress/CityNm | 0 | HONOLULU |
| IRS990/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990/USAddress/ZIPCd | 0 | 96817 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | DOWNTOWNARTHI.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SANDRA POHL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8082264787 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DOWNTOWN ART CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DOWN |
| ReturnHeader/Filer/EIN | 0 | 990354745 |
| ReturnHeader/Filer/PhoneNum | 0 | 8082264787 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1041 B NUUANU AVE SECOND FLOOR |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HONOLULU |
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