MAUI COMMUNITY THEATRE (EIN 237411041) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

RALPH GILES

Phone

8082448680

Tax Period

2023-07-01 to 2024-06-30

MAUI COMMUNITY THEATRE, founded in 1973, is a small nonprofit in the Arts, Culture & Humanities sector that reported $490K in total revenue in fiscal year 2023. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $672K exceeded revenue, resulting in a 37% operating deficit.

Mission

PROVIDE AFFORDABLE THEATER WHILE KEEPING THE HISTORIC IAO THEATER ACCESSIBLE TO ALL.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $93,426

Program Service Revenue $364,300

Investment Income $153

Other Revenue $32,383

TOTAL REVENUE $490,262

Expense Breakdown

Grants Paid $0

Salaries & Benefits $283,122

Fundraising Expenses $19,890

Program Expenses $564,120

Other Expenses $389,092

TOTAL EXPENSES $672,214

Year-over-Year Comparison

	2023	2022	Change
Revenue	$490,262	$628,694	-0.2%
Expenses	$672,214	$729,470	-0.1%
Net Income	$-181,952	$-100,776	+0.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$55,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LUANA WHITFORD-MITCHELL	EXECUTIVE DI	4.00	Officer	$55,000	$0	$55,000
SHANE BORGE	DIRECTOR	1.00	Director	$0	$0	$0
MOLLY BURRITT-WILSON	DIRECTOR	1.00	Director	$0	$0	$0
ADI ELL-AD	VICE PRESIDE	1.00	Director	$0	$0	$0
ANTHONY LEVOY III	DIRECTOR	1.00	Director	$0	$0	$0
CASSANDRA JONES	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT WILLS	DIRECTOR	1.00	Director	$0	$0	$0
RALPH GILES	PRESIDENT	1.00	Officer	$0	$0	$0
JACQUELINE GORING	SECRETARY	2.00	Officer	$0	$0	$0
RANDOL LEACH	TREASURER	2.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$490,262	$672,214	$171,734	$-181,952
2023	$628,694	$729,470	$345,238	$-100,776
2022	$636,667	$513,368	$501,685	$123,299
2021	$366,430	$272,860	$389,997	$93,570
2020	$607,656	$655,687	$320,689	$-48,031
2019	$729,174	$824,181	$378,782	$-95,007
2018	$733,680	$775,741	$475,463	$-42,061

MAUI COMMUNITY THEATRE