2024-05-12T14:27:23-04:00 2023-06-30 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2022-07-01 990187576 MAUI ACADEMY OF PERFORMING ARTS MAUI 8082448760 2050 MAIN ST 3G WAILUKU HI 96793 CAROLYN WRIGHT EXECUTIVE DIRECTOR 8082448760 2024-04-26 true CAROLYN WRIGHT 999009999 true GRETCHEN KREMEYER P00768528 8082425002 2024-05-12 2022 2023-04-26 12:10:37Z CAROLYN WRIGHT 2050 MAIN ST 3G WAILUKU HI 96793 975212 false X WWW.MAUIACADEMY.ORG X 1977 HI THE ORGANIZATION'S MISSION IS ENRICHING INDIVIDUALS, BUILDING COMMUNITY AND CONNECTING OUR WORLD THROUGH THE PERFORMING ARTS. IN FULFILLING ITS MISSION, THE ORGANIZATION TEACHES CLASSES FOR ADULTS AND CHILDREN, AND PROVIDES VARIOUS THEATRICAL PRODUCTIONS THROUGHOUT THE YEAR. 12 12 25 195 5364 2053224 483280 147177 196803 -1696 769 -57739 5364 2140966 686216 4627 9762 0 634124 563839 0 163824 578720 633590 1217471 1207191 923495 -520975 9053569 8294392 6918489 6633525 2135080 1660867 X THE ORGANIZATION'S MISSION IS ENRICHING INDIVIDUALS, BUILDING COMMUNITY AND CONNECTING OUR WORLD THROUGH THE PERFORMING ARTS. IN FULFILLING ITS MISSION, THE ORGANIZATION TEACHES CLASSES FOR ADULTS AND CHILDREN, AND PROVIDES VARIOUS THEATRICAL PRODUCTIONS THROUGHOUT THE YEAR. false false 330174 26980 COMMUNITY THEATRE PRODUCTIONS - MAPA PRODUCES AND PRESENTS A FULL SEASON OF THEATRICAL PRODUCTIONS IN A VARIETY OF VENUES ACROSS MAUI. 95758 9762 136287 ACADEMY CLASSES, CAMPS, WORKSHOPS, AND PRODUCTIONS - MAPA PROVIDES PROFESSIONAL INSTRUCTION IN THE PERFORMING ARTS FOR ALL AGES THROUGH WEEKLY CLASSES, WORKSHOPS, AND SCHOOL BREAK CAMPS. THE SUMMER MUSICAL THEATRE CAMP CULMINATES IN A PUBLIC PERFORMANCES OF A MUSICAL FEATURING STUDENTS AGES 8 -18. 19506 33536 SCHOOL RESIDENCIES AND THEATRE FOR YOUNG AUDIENCES - THE ORGANIZATION BRINGS LIVE THEATRE AND DRAMA INSTRUCTION DIRECTLY INTO MAUI SCHOOLS, REACHING 10,000 STUDENTS ANNUALLY. 379236 OTHER PROGRAM SERVICES - EXPENSES FOR ORGANIZATIONAL INFRASTRUCTURE THAT SUPPORT ALL AREAS OF OPERATION RATHER THAN A SINGLE PROGRAMMING AREA. 379236 824674 true true false false false false false false false true true false false false true true true false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false true 28 0 25 true true true false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false HI X MAUI ACADEMY OF PERFORMING ARTS 8082448760 2050 MAIN ST 3G WAILUKU HI 96793 DR VIRGINIA CANTORNA PRESIDENT 1.00 X X 0 0 0 MICHAEL TIBBOTT VICE PRESIDE 1.00 X X 0 0 0 MASON WILLIAMS TREASURER 1.00 X X 0 0 0 MARION HALLER SECRETARY 1.00 X X 0 0 0 KATHY COLLINS DIRECTOR 1.00 X 0 0 0 KEVIN MCCORD DIRECTOR 1.00 X 0 0 0 LISA MOSBARGER DIRECTOR 1.00 X 0 0 0 DONNA NABAVI DIRECTOR 1.00 X 0 0 0 SARAH RODRIGUEZ DIRECTOR 1.00 X 0 0 0 KRISTINA SHUGARS DIRECTOR 1.00 X 0 0 0 DAVID SPEE DIRECTOR 1.00 X 0 0 0 FLO WIGER DIRECTOR 1.00 X 0 0 0 CAROLYN WRIGHT EXECUTIVE DI 40.00 X X 80000 0 10135 80000 10135 false false false 116416 366864 483280 TUITION AND FEES 711190 136287 136287 PROGRAM REVENUE 711190 33536 33536 COMMUNITY THEATER PRODUCTIONS 711190 26980 26980 196803 769 769 294360 288996 5364 5364 5364 686216 196803 5364 769 9762 9762 93346 68600 17558 7188 344568 253602 64434 26532 4647 3374 915 358 90888 65985 17905 6998 30390 22063 5987 2340 19187 3829 15358 112195 22389 89806 8074 7670 404 10783 5587 4436 760 115179 106475 8651 53 177 174 3 178278 124795 44569 8914 80936 72843 6070 2023 19772 12654 7118 PRODUCTION EXPENSES 27876 27876 GENERAL EXCISE TAXES 20336 10270 9659 407 BANK AND MERCHANT FEES 15123 11948 2268 907 EQUIPMENT/COMPUTER 11908 8931 2084 893 13766 12065 417 1284 1207191 824674 218693 163824 843867 586885 276531 218504 920044 665838 3211 3555 8158411 1672998 6701370 6485413 308546 334197 9053569 8294392 418385 99163 9276 8332 6466791 6502161 24037 23869 6918489 6633525 X 783233 556415 1351847 1104452 2135080 1660867 9053569 8294392 X -520975 2875 243 43644 X false true X true true true X 289670 233754 1106889 2053224 483280 4166817 1182077 863193 9252 147177 196803 2398502 1471747 1096947 1116141 2200401 680083 6565319 20160 5000 33970 24406 105000 188536 20160 5000 33970 24406 105000 188536 6376783 1721 1053 6702 239 769 10484 1721 1053 6702 239 769 10484 26166 51876 4364 82406 47032 47032 1499634 1149876 1122843 2247672 685216 6705241 0.95100 0.96240 0.00000 0.00000 X PART III, LINE 12 EMPLOYEE RETENTION CREDIT 47,032 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33692 2875 703 501 35363 38963 -3465 1382 424 33692 33922 6681 1330 310 38963 33952 1029 652 407 33922 33977 1683 1304 404 33952 1.00000 false false 1802400 1802400 6355491 1672824 4682667 520 174 346 6485413 TENANT DEPOSITS 23869 23869 X 978330 2875 243 288996 292114 686216 686216 1452543 245352 245352 1207191 1207191 SCHEDULE D, PAGE 2, PART V, LINE 4 ENDOWMENT FUNDS ARE TO BE USED TO PROVIDE STUDENT SCHOLARSHIPS. SCHEDULE D, PAGE 3, PART X THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2023 AND 2022. THE ORGANIZATION'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDING 2020, 2021, AND 2022 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR 3 YEARS AFTER THEY WERE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D RENTAL EXPENSES 245,352 SECTION 481(A) ADJUSTMENT 43,644 SCHEDULE D, PAGE 4, PART XII, LINE 2D RENTAL EXPENSES 245,352 true SCHOLARSHIP 3 9762 SCHOLARSHIPS SCHEDULE I, PAGE 1, PART I, LINE 2 MAPA OFFERS SCHOLARSHIPS BASED ON FINANCIAL NEED AND COMMITMENT TO THE PERFORMING ARTS. AS RESPECTED AND HONORED MEMBERS OF MAPA, SCHOLARSHIP RECIPIENTS AGREE TO CONDUCT THEMSELVES AS PROFESSIONALS, ATTEND ALL SCHEDULED CLASSES AND HONOR ALL WORK TIME COMMITMENTS. SCHOLARSHIP RECIPIENTS MAY STUDY ONLY AT MAPA SPONSORED CLASSES DURING THE SCHOLARSHIP PERIOD AND MAY NOT STUDY AT ANOTHER STUDIO OR BE A MEMBER OF ANOTHER DANCE GROUP OR DRAMA GROUP OFFERING THE SAME TYPE OF CLASSES. EXCEPTIONS ARE MADE FOR SCHOOL AND CHURCH ACTIVITIES. SCHOLARSHIP RECIPIENTS AND THEIR FAMILIES MAY BE ASKED TO VOLUNTEER THEIR TIME TOWARD MAPA PROJECTS AS DESIGNATED BY THE OFFICE. SCHOLARSHIP AWARDS MAY BE RESCINDED IF A STUDENT FAILS TO ATTEND REQUIRED CLASSES; PERFORM SPECIFICALLY REQUIRED SCHOLARSHIP DUTIES; COMPLY WITH ABOVE GUIDELINES, OR BEHAVE PROPERLY. FORM 990 - ORGANIZATION'S MISSION THE ORGANIZATION'S MISSION IS ENRICHING INDIVIDUALS, BUILDING COMMUNITY AND CONNECTING OUR WORLD THROUGH THE PERFORMING ARTS. IN FULFILLING ITS MISSION, THE ORGANIZATION TEACHES CLASSES FOR ADULTS AND CHILDREN, AND PROVIDES VARIOUS THEATRICAL PRODUCTIONS THROUGHOUT THE YEAR. FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAM SERVICES - EXPENSES FOR ORGANIZATIONAL INFRASTRUCTURE THAT SUPPORT ALL AREAS OF OPERATION RATHER THAN A SINGLE PROGRAMMING AREA. FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION HAS A FINANCE COMMITTEE TO OVERSEE AND APPROVE BOTH THE AUDIT AND THE ANNUAL 990 TAX RETURN. FORM 990, PAGE 6, PART VI, LINE 12C ALL CONTRACTS AND HIRES ARE APPROVED BY THE EXECUTIVE DIRECTOR WHO MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BEFORE FINAL APPROVALS ARE GRANTED. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS APPROVES THE SALARY OF THE ED THROUGH AN ANNUAL VOTE AND APPROVAL OF THE FINAL OPERATING BUDGET. FORM 990, PAGE 6, PART VI, LINE 15B ALL KEY EMPLOYEES' SALARIES ARE DETERMINED BY THE ED WITH THE APPROVAL OF THE BOARD OF DIRECTORS THROUGH A YEAR VOTE OF FINAL OPERATING BUDGET. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC ITS GOVERNING DOCUMENTS UPON REQUEST. FORM 990, PART XI, LINE 9 RENTAL EXPENSES 245,352 SECTION 481(A) ADJUSTMENT 43,644 RENTAL EXPENSES -245,352 TOTAL 43,644