2025-07-09T19:19:59-05:00 2024-08-31 990169131 N&K CPAS INC 999 BISHOP ST STE 2200 HONOLULU HI 96813 990 2023-09-01 990073495 DIAMOND HEAD THEATRE DIAM 8087348763 520 MAKAPUU AVENUE HONOLULU HI 96816 TREVOR TAMASHIRO EXECUTIVE DIRECTOR 8087348763 2025-06-26 1 1 MICHAEL I TANAKA P00412914 8085242255 2023 2025-03-06 01:10:19Z TREVOR TAMASHIRO 520 MAKAPUU AVENUE HONOLULU HI 96816 3888437 0 X WWW.DIAMONDHEADTHEATRE.COM X 1944 HI LIVE STAGE PRODUCTIONS & THEATRE ARTS EDUCATION 39 39 91 400 0 0 6597035 939868 1676332 2318326 37045 291303 304130 249698 8614542 3799195 0 20011 0 0 1075813 1122294 0 0 87796 2035477 2511302 3111290 3653607 5503252 145588 34077964 33671433 4389287 3696935 29688677 29974498 X ESTABLISHED IN 1915, DIAMOND HEAD THEATRE IS THE BROADWAY OF THE PACIFIC, PRODUCING THE BEST LIVE COMMUNITY THEATRE ENTERTAINMENT AND ADVANCING THE THEATRE ARTS THROUGH EDUCATION IN HAWAII. 0 0 2041054 1874454 PRODUCTION: YEAR ROUND LIVE STAGED THEATRICAL PRODUCTIONS FOR HAWAII'S COMMUNITY. AN ESTIMATED 23,782 PATRONS ATTENDED. 90709 350996 EDUCATION: YEAR ROUND THEATRE ARTS EDUCATION WITH 948 INDIVIDUALS ENROLLED. 68388 115391 REFRESHMENTS: CANDY, CHIPS, SODA, WATER, WINE AND BEER AT ALL PERFORMANCES BY VOLUNTEERS TO PATRONS. 22092 20011 66724 OTHER: PHONE TRANSACTION FEE, PROCESSING FEES, DRIVE IN, RENTAL EXPENSES, CONTRIBUTIONS. 22092 20011 66724 2222243 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 60 0 1 77 1 0 0 0 0 1 1 1 1 0 0 0 0 0 0 X 39 39 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 HI X X X TREVOR TAMASHIRO EXECUTIVE DIRECTOR 8087330277 520 MAKAPUU AVE HONOLULU HI 96816 COLIN MIWA CHAIR 1.00 X X 0 0 0 ELISIA FLORES VICE CHAIR 1.00 X X 0 0 0 GABE LEE SECRETARY / TREASURER 1.00 X X 0 0 0 TREVOR BRACHER VICE CHAIR 1.00 X X 0 0 0 MATTHEW PENNAZ VICE CHAIR 1.00 X X 0 0 0 RICK CHONG IMMEDIATE PAST CHAIR 1.00 X X 0 0 0 MIKE CHING VICE CHAIR 1.00 X X 0 0 0 PAUL SAITO DIRECTOR 1.00 X 0 0 0 LAURENCE PAXTON DIRECTOR 1.00 X 0 0 0 MARIKO LYONS DIRECTOR 1.00 X 0 0 0 NIGEL PENTLAND DIRECTOR 1.00 X 0 0 0 TRAVIS TANAKA DIRECTOR 1.00 X 0 0 0 SHAREN WAGO DIRECTOR 1.00 X 0 0 0 VERNON WONG DIRECTOR 1.00 X 0 0 0 SIDNEY C L CHAR DIRECTOR 1.00 X 0 0 0 SUSAN EICHOR DIRECTOR 1.00 X 0 0 0 USON Y EWART DIRECTOR 1.00 X 0 0 0 KAY HAMPTON DIRECTOR 1.00 X 0 0 0 WENDELL J WO DIRECTOR 1.00 X 0 0 0 CATHERINE CAMP DIRECTOR 1.00 X 0 0 0 RANDY HARRIS DIRECTOR 1.00 X 0 0 0 JENNIFER TANABE DIRECTOR 1.00 X 0 0 0 INDRU WATUMULL DIRECTOR 1.00 X 0 0 0 JOHN MAGAURAN M D DIRECTOR 1.00 X 0 0 0 TODD IACOVELLI DIRECTOR 1.00 X 0 0 0 MARK WONG DIRECTOR 1.00 X 0 0 0 WAYNE CHI DIRECTOR 1.00 X 0 0 0 CANDES MEIJIDE GENTRY DIRECTOR 1.00 X 0 0 0 KELLY SANDERS DIRECTOR 1.00 X 0 0 0 DANIEL CHUN DIRECTOR 1.00 X 0 0 0 DENNIS FRANCIS DIRECTOR 1.00 X 0 0 0 CAROLYN A BERRY WILSON DIRECTOR 1.00 X 0 0 0 KATHLEEN LIN-HURTUBISE DIRECTOR 1.00 X 0 0 0 DEAN SHIGEMURA DIRECTOR 1.00 X 0 0 0 KARYN OKADA DIRECTOR 1.00 X 0 0 0 DAVID OKABE DIRECTOR 1.00 X 0 0 0 JENNIFER DIESMAN DIRECTOR 1.00 X 0 0 0 RICHARD RAND DIRECTOR 1.00 X 0 0 0 RICK CHING DIRECTOR 1.00 X 0 0 0 GERALDINE DRAY IMMEDIATE PAST EXECUTIVE DIRECTOR 45.00 X 43629 0 3171 TREVOR TAMASHIRO EXECUTIVE DIRECTOR A/O 4/3/2023 45.00 X 102000 0 6089 145629 0 9260 1 0 0 0 0 394632 500 544736 939868 THEATRE PRODUCTIONS 711110 1851939 1851939 STUDIO TUITION 711110 350996 350996 CANTEEN SALES 624210 115391 115391 2318326 291303 291303 22515 0 22515 22515 22515 249701 500 89242 160459 160459 OTHER 900099 66724 66724 66724 3799195 2407565 0 451762 X 20011 20011 149899 109197 40702 706151 514413 191738 4141 3017 1124 173557 126432 47125 88546 64503 24043 418708 218782 140990 58936 113934 107812 6122 71621 12489 30272 28860 195577 195577 445242 243754 201488 32197 19507 12690 24522 24522 615483 615483 87458 80189 7269 DIRECT THEATRE PRODUCTI 233033 233033 ARTIST AND ORCHESTRA FE 190021 190021 HOSPITALITY 79329 79329 OTHER 4177 4177 3653607 2222243 1343568 87796 720 720 9256222 9255798 614299 402071 171842 146378 23914359 1259698 22965375 22654661 1069506 1211805 34077964 33671433 2823755 206074 1997404 1565532 1493457 4389287 3696935 X 24866971 24866905 4821706 5107593 29688677 29974498 34077964 33671433 X 145588 140233 X X 0 1 X 1 0 X 3484205 4927659 3301619 6597035 939868 19250386 3484205 4927659 3301619 6597035 939868 19250386 2562824 16687562 116297 8496 25724 130052 313818 594387 56079 50989 46853 76578 66724 297223 20141996 6795332 0.82850 0.83150 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: PHONE TRANSACTION FEES CANTEEN BAR REVENUE PROCESSING FEES RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3148988 145654 3294642 72000 3076988 3148988 72000 72000 72000 72000 72000 162 162 72000 1.00000 1 0 22994420 958101 22036319 347746 123117 224629 279460 178480 100980 292733 292733 22654661 DEFERRED REVENUES - SEASON TICKETS AND OTHERS 1493457 1493457 X 4028670 229475 229475 3799195 0 3799195 3742849 89242 89242 3653607 0 3653607 PART V, LINE 4: TO SUPPORT OPERATIONS TO FULFILL THE MISSION OF DIAMOND HEAD THEATRE PART X, LINE 2: DIAMOND HEAD THEATRE (DHT) IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. DHT RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT BASED ON THE TECHNICAL MERITS OF THE POSITION. DHT HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. DHT IS NOT SUBJECT TO INCOME TAXES IN THE U.S. FEDERAL JURISDICTION AND THE STATE. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 140,233. DIRECT EXPENSES - FUNDRAISING EVENTS 89,242. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EXPENSES - FUNDRAISING EVENTS 89,242. ILIMA 250201 500 249701 60040 5368 23834 250201 500 249701 60040 5368 23834 89242 160459 1 HAWAII COMMUNITY FOUNDATION 827 FORT STREET MALL HONOLULU HI 96813 990261283 501(C)(3) 20011 0 PROVIDE FINANCIAL RESOURCES TO SUPPORT IMMEDIATE AND LONG-TERM RECOVERY NEEDS FOR THE PEOPLE AND PLACES AFFECTED BY THE MAUI WILDFIRES. 1 PART I, LINE 2: DHT RECEIVES CORRESPONDENCE FROM THE 501(C)(3) CHARITABLE ORGANIZATIONS TO WHICH IT DONATES THAT DETAIL HOW ALLOCATED FUNDS WILL BE USED. FAILURE TO PROVIDE THIS INFORMATION MAY EXCLUDE ORGANIZATIONS FROM FUTURE ALLOCATIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WILL BE REVIEWED BY THE EXECUTIVE COMMITTEE PRIOR TO ITS FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C A DIRECTOR HAS A DUTY TO EXERCISE LOYALTY, DILIGENCE, AND CONFIDENTIALITY AND AVOID CONFLICTS OF INTEREST IN THE CONDUCT OF DHT MATTERS. THE DUTY OF LOYALTY REQUIRES DIRECTORS OF DHT TO EXERCISE THEIR POWERS AND DISCHARGE THEIR RESPONSIBILITIES IN THE INTEREST OF DHT AND NOT IN THEIR OWN PERSONAL INTEREST OR IN THE INTEREST OF ANY OTHER PERSON OR ENTITY. A DIRECTOR SHALL PROMPTLY DISCLOSE TO THE BOARD ANY CONFLICT OF INTEREST WITH RESPECT TO ANY POTENTIAL OR ACTUAL TRANSACTION, AGREEMENT OR OTHER MATTER WHICH IS OR MAY BE PRESENTED TO THE BOARD FOR CONSIDERATION. FOR ANY POTENTIAL CONFLICT OF INTEREST, THE BOARD, WITH THE ABSTENTION OF THE INTERESTED DIRECTOR, MAY DECIDE WHETHER SUCH DIRECTOR MAY PARTICIPATE IN ANY REPORTING, DISCUSSION OR VOTE ON THE ISSUE THAT GAVE RISE TO THE POTENTIAL CONFLICT. ANY DIRECTOR WITH SUCH A CONFLICT OF INTEREST, SHALL RECUSE HIMSELF OR HERSELF FROM ANY REPORTING DISCUSSIONS AND VOTE ON THE ISSUE THAT GAVE RISE TO THE CONFLICT AND, IF NECESSARY, FROM THE BOARD MEETING, OR APPLICABLE PART THEREOF. RESIGNATION FROM THE BOARD FOR A CONFLICT OF INTEREST MAY BE APPROPRIATE AND/OR REQUIRED WHERE A DIRECTOR HAS SIGNIFICANT, ONGOING, AND IRRECONCILABLE CONFLICT AND WHERE SUCH CONFLICT SIGNIFICANTLY IMPEDES THE ABILITY TO CARRY OUT THE DIRECTOR'S RESPONSIBILITIES WITHOUT THE PERCEPTION OF BIAS. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION AMOUNTS ARE DETERMINED BASED ON RESEARCH DONE ON COMPARABLE ORGANIZATIONS FOR ALL MANAGEMENT LEVEL EMPLOYEES. REVIEW OF THE EXECUTIVE DIRECTOR IS DONE ANNUALLY BY THE BOARD EXECUTIVE COMMITTEE. THE LAST REVIEW OCCURRED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION IS POSTED DIRECTLY ON DHT WEBSITE WWW.DIAMONDHEADTHEATRE.COM OR VIA LINKS PROVIDED. FORM 990, PART IX, LINE 11G PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 218,782. MANAGEMENT AND GENERAL EXPENSES 140,990. FUNDRAISING EXPENSES 58,936. TOTAL EXPENSES 418,708. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 140,233. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.