DOWNTOWN ART CENTER

EIN: 990354745 501(c)(3) Community Improvement

HONOLULU, HI

Total Revenue
$868,359
Total Expenses
$836,462
Total Assets
$351,382
Net Assets
$351,382
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2001
Legal Domicile
HI
Principal Officer
SANDRA POHL
Phone
8082264787
Tax Period
2024-01-01 to 2024-12-31

DOWNTOWN ART CENTER, founded in 2001, is a small nonprofit in the Community Improvement sector that reported $868K in total revenue in fiscal year 2024. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $836K left a modest 4% surplus.

Mission

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.

Program Service Accomplishments

Program 1
Expenses: $57,608 Revenue: $126,292

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...

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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.

Program 2
Expenses: $469,166 Revenue: $230,540

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...

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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.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $481,688
Program Service Revenue $356,832
Investment Income $9,006
Other Revenue $20,833
TOTAL REVENUE $868,359

Expense Breakdown

Grants Paid $0
Salaries & Benefits $132,620
Fundraising Expenses $0
Program Expenses $526,774
Other Expenses $703,842
TOTAL EXPENSES $836,462

Year-over-Year Comparison

2024 2023 Change
Revenue $868,359 $779,022 +0.1%
Expenses $836,462 $801,618 +0.0%
Net Income $31,897 $-22,596 -2.4%
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

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Liquidity & Cash Position

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Governance

Voting Members
5
Independent Members
5
Employees
4
Volunteers
50

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
6
$40,718
Total Directors
5
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
TWIGG-SMITH SHARON PRESIDENT 3.00
Officer Director
$0 $0 $0
LING FLORA VICE PRESIDENT 2.50
Officer Director
$0 $0 $0
MULLIKEN NOREEN VICE PRESIDENT 2.50
Officer Director
$0 $0 $0
MERRIAM MARK TREASURY 3.00
Officer Director
$0 $0 $0
LI SUSAN SECRETARY 2.50
Officer Director
$0 $0 $0
SANDRA POHL EXECUTIVE DIRECTOR 15.00
Officer
$40,718 $0 $40,718
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
2024 $868,359 $836,462 $351,382 $31,897
2023 $779,022 $801,618 $316,908 $-22,596
2022 $658,744 $409,300 $339,504 $249,444
2021 $227,396 $170,726 $90,060 $56,670
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