HAWAII PERFORMING ARTS COMPANY LTD

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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

1969

Legal Domicile

Principal Officer

KATHLEEN YOUNG

Phone

8085424529

Tax Period

2024-09-01 to 2025-08-31

HAWAII PERFORMING ARTS COMPANY LTD, founded in 1969, is a community nonprofit in the Arts, Culture & Humanities sector that reported $1.5M in total revenue in fiscal year 2024. Expenses of $1.3M left a modest 12% surplus.

Mission

COMMUNITY THEATRE PRODUCTION OF PLAYS AND MUSICALS UTILIZING ABOUT 260 VOLUNTEERS FROM THE COMMUNITY SERVED A TOTAL AUDIENCE OF APPROXIMATELY 16,000.

Program Service Accomplishments

Program 1

Expenses: $1,001,345 Revenue: $772,468

THE PRODUCTION ACTIVITIES OF MANOA VALLEY THEATRE DURING THE 2024-2025 SEASON INCLUDED A DYNAMIC RANGE OF MUSICALS, DRAMAS, AND COMEDIES. THESE PRODUCTIONS WERE STAGED AT MVT'S VENUE IN HONOLULU...

THE PRODUCTION ACTIVITIES OF MANOA VALLEY THEATRE DURING THE 2024-2025 SEASON INCLUDED A DYNAMIC RANGE OF MUSICALS, DRAMAS, AND COMEDIES. THESE PRODUCTIONS WERE STAGED AT MVT'S VENUE IN HONOLULU, HAWAI'I, AND FEATURED LOCAL ARTISTS AND CREATIVE PROFESSIONALS. THE SEASON'S LINEUP INCLUDED LEND ME A SOPRANO, ONCE ON THIS ISLAND, WHAT THE CONSTITUTION MEANS TO ME, PARADE, KIM'S CONVENIENCE, THE PRINCESS AND THE ISO PEANUT, AND SIDE BY SIDE BY SONDHEIM.WE EXCEEDED THE TOTAL ESTIMATED ATTENDANCE OF 16,000, REACHING 19,067 DUPLICATE INDIVIDUALS FROM 5,077 UNDUPLICATED HOUSEHOLDS, WITH AN ESTIMATED 15,231 UNDUPLICATED INDIVIDUALS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $602,647

Program Service Revenue $736,647

Investment Income $79,887

Other Revenue $77,869

TOTAL REVENUE $1,497,050

Expense Breakdown

Grants Paid $0

Salaries & Benefits $548,472

Fundraising Expenses $65,613

Program Expenses $1,001,345

Other Expenses $770,444

TOTAL EXPENSES $1,318,916

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,497,050	$1,496,901	+0.0%
Expenses	$1,318,916	$1,317,559	+0.0%
Net Income	$178,134	$179,342	0.0%

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

234

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

$93,846

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEFFREY S PORTNOY	PRESIDENT	0.50	Officer Director	$0	$0	$0
PETER EHRMAN	VICE PRESIDENT	0.50	Officer Director	$0	$0	$0
ROBERT TAYLOR	TREASURER	2.00	Officer Director	$0	$0	$0
SCOTT D LARIMER	SECRETARY	0.50	Officer Director	$0	$0	$0
DAVID KENNEDY	CHAIRMAN	0.50	Officer Director	$0	$0	$0
CHRIS C BAYOT	DIRECTOR	0.50	Director	$0	$0	$0
NORBERT M BUELSING	DIRECTOR	0.50	Director	$0	$0	$0
RANDY DIAMOND	DIRECTOR	0.50	Director	$0	$0	$0
BLENN FUJIMOTO	DIRECTOR	0.50	Director	$0	$0	$0
THOMAS ISHII	DIRECTOR	0.50	Director	$0	$0	$0
STACEY KATAKURA	DIRECTOR	0.50	Director	$0	$0	$0
MARY KUBOTA	DIRECTOR	0.50	Director	$0	$0	$0
WILLIAM LINDEMANN	DIRECTOR	0.50	Director	$0	$0	$0
MALEKO MCDONNELL	DIRECTOR	0.50	Director	$0	$0	$0
MATTHEW MISHINA	DIRECTOR	0.50	Director	$0	$0	$0
AMY MONK	DIRECTOR	0.50	Director	$0	$0	$0
SCOTT MORITA	DIRECTOR	0.50	Director	$0	$0	$0
RICHARD S MORRIS	DIRECTOR	0.50	Director	$0	$0	$0
KAREN MUKAI	DIRECTOR	0.50	Director	$0	$0	$0
BARBARA NICKERSON	DIRECTOR	0.50	Director	$0	$0	$0
ALICE K TUCKER	DIRECTOR	0.50	Director	$0	$0	$0
JD WATUMULL	DIRECTOR	0.50	Director	$0	$0	$0
DAVID WILSON	DIRECTOR	0.50	Director	$0	$0	$0
JEFF MERZ	DIRECTOR	0.50	Director	$0	$0	$0
JADINE NIELSEN	DIRECTOR	0.50	Director	$0	$0	$0
JACCE MIKULANEC	DIRECTOR	0.50	Director	$0	$0	$0
KATHLEEN YOUNG	EXECUTIVE DIRECTOR	40.00	Officer	$85,460	$8,386	$93,846

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	$1,497,050	$1,318,916	$2,105,671	$178,134
2024	$1,496,901	$1,317,559	$1,875,917	$179,342
2023	$1,155,243	$1,310,114	$1,840,068	$-154,871
2022	$1,195,136	$1,184,042	$1,414,307	$11,094
2021	$813,818	$523,694	$1,212,747	$290,124
2020	$564,400	$737,314	$1,012,593	$-172,914
2019	$1,429,868	$1,365,024	$759,779	$64,844
2018	$860,842	$959,055	$939,201	$-98,213