﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-17T12:24:54-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>990169131</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>N&amp;K CPAS INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>999 BISHOP ST STE 2200</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>990354745</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>DOWNTOWN ART CENTER</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DOWN</BusinessNameControlTxt>
      <PhoneNum>8082264787</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1041 B NUUANU AVE SECOND FLOOR</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96817</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SANDRA POHL</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>8082264787</PhoneNum>
      <SignatureDt>2025-11-16</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SHARI NAKAMURA</PreparerPersonNm>
      <PTIN>P01773417</PTIN>
      <PhoneNum>8085242255</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>SANDRA POHL</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1041 B NUUANU AVE SECOND FLOOR</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96817</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>904731</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>DOWNTOWNARTHI.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2001</FormationYr>
      <LegalDomicileStateCd>HI</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO ENCOURAGE AND PROMOTE CULTURE AND THE ARTS IN THE STATE OF HAWAII. TO COMBAT NEIGHBORHOOD DETERIORATION AND IMPROVE COMMUNITY CONDITIONS IN THE DOWNTOWN HONOLULU AREA.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>4</TotalEmployeeCnt>
      <TotalVolunteersCnt>50</TotalVolunteersCnt>
      <TotalGrossUBIAmt>15020</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>14020</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>217844</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>481688</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>536731</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>356832</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>5331</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>9006</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>19116</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>20833</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>779022</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>868359</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>0</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>91556</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>132620</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>710062</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>703842</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>801618</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>836462</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-22596</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>31897</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>316908</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>351382</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>316908</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>351382</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>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.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>57608</ExpenseAmt>
      <RevenueAmt>126292</RevenueAmt>
      <Desc>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.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>469166</ExpenseAmt>
        <RevenueAmt>230540</RevenueAmt>
        <Desc>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.</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>526774</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1234500001">1</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc1041300001">0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc1041300001">1</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc1041300001">0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <IRPDocumentCnt>65</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>4</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>1</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>1</UnrelatedBusIncmOverLimitInd>
      <Form990TFiledInd>1</Form990TFiledInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>0</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>0</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>0</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>SANDRA POHL</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>8082264787</PhoneNum>
        <USAddress>
          <AddressLine1Txt>1041 B NUUANU AVE SECOND FLOOR</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96817</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>TWIGG-SMITH SHARON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LING FLORA</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MULLIKEN NOREEN</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MERRIAM MARK</PersonNm>
        <TitleTxt>TREASURY</TitleTxt>
        <AverageHoursPerWeekRt>3.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LI SUSAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.50</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SANDRA POHL</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>15.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>40718</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>40718</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <GovernmentGrantsAmt>81676</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>400012</AllOtherContributionsAmt>
      <TotalContributionsAmt>481688</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>EXHIBIT/SHOWS</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>230540</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>230540</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>PROGRAM FEES</Desc>
        <BusinessCd>713990</BusinessCd>
        <TotalRevenueColumnAmt>126292</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>126292</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>356832</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>9006</TotalRevenueColumnAmt>
        <ExclusionAmt>9006</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>41030</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>26010</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>15020</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>15020</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>15020</UnrelatedBusinessRevenueAmt>
      </NetRentalIncomeOrLossGrp>
      <FundraisingGrossIncomeAmt>16175</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>10362</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>5813</TotalRevenueColumnAmt>
        <ExclusionAmt>5813</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>868359</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>356832</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>15020</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>14819</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>40718</TotalAmt>
        <ManagementAndGeneralAmt>40718</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>91902</TotalAmt>
        <ProgramServicesAmt>28433</ProgramServicesAmt>
        <ManagementAndGeneralAmt>63469</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>34462</TotalAmt>
        <ManagementAndGeneralAmt>34462</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>112496</TotalAmt>
        <ProgramServicesAmt>89890</ProgramServicesAmt>
        <ManagementAndGeneralAmt>22606</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>24503</TotalAmt>
        <ProgramServicesAmt>6027</ProgramServicesAmt>
        <ManagementAndGeneralAmt>18476</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>13404</TotalAmt>
        <ProgramServicesAmt>5713</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7691</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>136615</TotalAmt>
        <ProgramServicesAmt>119100</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17515</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>1451</TotalAmt>
        <ManagementAndGeneralAmt>1451</ManagementAndGeneralAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>14</TotalAmt>
        <ProgramServicesAmt>14</ProgramServicesAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>695</TotalAmt>
        <ProgramServicesAmt>695</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>4559</TotalAmt>
        <ProgramServicesAmt>618</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3941</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>CONTRACTED SERVICES</Desc>
        <TotalAmt>144732</TotalAmt>
        <ProgramServicesAmt>95789</ProgramServicesAmt>
        <ManagementAndGeneralAmt>48943</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMMISSION</Desc>
        <TotalAmt>136463</TotalAmt>
        <ProgramServicesAmt>135346</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1117</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SUPPLIES</Desc>
        <TotalAmt>55049</TotalAmt>
        <ProgramServicesAmt>29871</ProgramServicesAmt>
        <ManagementAndGeneralAmt>25178</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CLEANING FEES</Desc>
        <TotalAmt>15725</TotalAmt>
        <ProgramServicesAmt>2591</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13134</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>23674</TotalAmt>
        <ProgramServicesAmt>12687</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10987</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>836462</TotalAmt>
        <ProgramServicesAmt>526774</ProgramServicesAmt>
        <ManagementAndGeneralAmt>309688</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>131604</BOYAmt>
        <EOYAmt>157162</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>133139</BOYAmt>
        <EOYAmt>134575</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>50000</BOYAmt>
        <EOYAmt>58750</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>5705</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>4885</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>1515</BOYAmt>
        <EOYAmt>820</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>650</BOYAmt>
        <EOYAmt>75</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>316908</BOYAmt>
        <EOYAmt>351382</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>316908</BOYAmt>
        <EOYAmt>351382</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>316908</BOYAmt>
        <EOYAmt>351382</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>316908</BOYAmt>
        <EOYAmt>351382</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>31897</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>2577</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>58291</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>57593</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>441700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>147669</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>481578</CurrentTaxYearAmt>
        <TotalAmt>1186831</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>58291</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>57593</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>441700</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>147669</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>481578</CurrentTaxYearAmt>
        <TotalAmt>1186831</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>480582</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>706249</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5331</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9006</CurrentTaxYearAmt>
        <TotalAmt>14337</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>40226</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>31854</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>12221</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>15020</CurrentTaxYearAmt>
        <TotalAmt>99321</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>65734</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>35155</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32063</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16175</CurrentTaxYearAmt>
        <TotalAmt>149127</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>1449616</TotalSupportAmt>
      <PublicSupportCY170Pct>0.48720</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.76010</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>3349</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3120</DepreciationAmt>
        <BookValueAmt>229</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>2356</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1765</DepreciationAmt>
        <BookValueAmt>591</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>820</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>EXHIBIT SALES</Event1Nm>
        <GrossReceiptsEvent1Amt>16175</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>16175</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>10362</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>16175</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>16175</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>10362</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>10362</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>5813</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART V, LINE 14B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DID NOT RECEIVE ANY PAYMENTS FOR INDOOR TRAINING SERVICES AS IT DOES NOT COINCIDE WITH THEIR MISSION TO ENCOURAGE AND PROMOTE CULTURE AND THE ARTS IN THE STATE OF HAWAII.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD FOR REVIEW AND COMMENT BEFORE SIGNED AND FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TREASURER SHALL MAKE A REPORT AT EACH BOARD MEETING. THE TREASURER SHALL CHAIR THE FINANCE COMMITTEE, ASSIST IN THE PREPARATION OF THE BUDGET, HELP DEVELOP FUNDRAISING PLANS, AND MAKE FINANCIAL INFORMATION AVAILABLE TO BOARD MEMBERS AND THE PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>PROFESSIONAL FEES - OTHER : PROGRAM SERVICE EXPENSES 66,320. MANAGEMENT AND GENERAL EXPENSES 21,176. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 87,496. INSTRUCTORS: PROGRAM SERVICE EXPENSES 23,570. MANAGEMENT AND GENERAL EXPENSES 1,430. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,000.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>