Nonprofit · EIN 51-0447372
ARTS & SCIENCES CENTER
Tax-exempt · PAHOA, HI 96778
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $838,506 | $557,672 | $280,834 | $2,900,323 | $1,146,668 | $1,753,655 |
| June 30, 2024 | 990 | $550,038 | $401,620 | $148,418 | $2,242,322 | $769,501 | $1,472,821 |
| June 30, 2023 | 990 | $450,293 | $287,889 | $162,404 | $2,041,319 | $716,916 | $1,324,403 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $685,896
- of which government grants
- $447,233
- Program service revenue
- $132,241
- Investment income
- $30
- Net rental income
- $995
- Net income from fundraising events
- -$2,630
- Other revenue
- $20,339
Expenses
- Grants and similar amounts paid
- $11,065
- Compensation of officers, directors and key employees
- $45,678
- Other salaries and wages
- $103,190
- Salaries, compensation and benefits (total)
- $148,868
- Professional fundraising fees
- $0
- Legal fees
- $1,785
- Accounting fees
- $23,812
- Occupancy
- $89,481
- Travel
- $6,967
- Depreciation
- $85,376
- Program services (functional)
- $480,956
- Management and general (functional)
- $76,433
- Fundraising (functional)
- $283
Balance sheet and other
- Total assets, start of year
- $2,242,322
- Total assets, end of year
- $2,900,323
- Total liabilities, end of year
- $1,146,668
- Net assets, end of year
- $1,753,655
- Land, buildings and equipment
- $2,154,782
- Net assets without donor restrictions
- $1,733,898
- Net assets with donor restrictions
- $19,757
- Gross receipts
- $863,588
- Employees
- 7
- Volunteers
- 47
- Year formed
- 2003
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SHELBY SMITH | DIRECTOR Trustee or director | 4 | $0 | $60,122 | $16,742 |
| P MCLEAN EAMES | SECRETARY Trustee or director, Officer | 4 | $9,700 | $48,265 | $4,855 |
| GAIL CLARKE | PRESIDENT Trustee or director, Officer | 20 | $0 | $36,579 | $4,604 |
| KENDRA TIDWELL | EXECUTIVE DI Officer | 40 | $7,813 | $0 | $0 |
| SUZETTE RIDOLFI | VICE-PRESIDE Trustee or director, Officer | 4 | $0 | $0 | $0 |
| SANDRA SILVA CPA | TREASURER Trustee or director, Officer | 4 | $0 | $0 | $0 |
| GREG HENKEL | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
990 for the year ended June 30, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SHELBY SMITH | DIRECTOR Trustee or director | 4 | $0 | $55,952 | $14,182 |
| GAIL CLARKE | PRESIDENT Trustee or director, Officer | 20 | $0 | $29,600 | $5,988 |
| P MCLEAN EAMES | SECRETARY Trustee or director, Officer | 4 | $6,988 | $16,476 | $3,031 |
| GREG HENKEL | DIRECTOR Trustee or director | 4 | $0 | $10,837 | $0 |
| SUZETTE RIDOLFI | VICE-PRESIDE Trustee or director, Officer | 4 | $0 | $0 | $0 |
| GAIL LOEFFLER | TREASURER Trustee or director, Officer | 4 | $0 | $0 | $0 |
| DR WILLIAM STEINER PHD | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| SANDRA SILVA CPA | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
990 for the year ended June 30, 2023: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| SHELBY SMITH | DIRECTOR Trustee or director | 4 | $0 | $55,640 | $14,412 |
| GAIL CLARKE C/O ASC | PRESIDENT Trustee or director, Officer | 20 | $0 | $29,423 | $13,425 |
| P MCLEAN EAMES | SECRETARY Trustee or director, Officer | 4 | $4,388 | $7,527 | $927 |
| GREG HENKEL | DIRECTOR Trustee or director | 4 | $0 | $11,450 | $0 |
| SUZETTE RIDOLFI | VICE-PRESIDE Trustee or director, Officer | 4 | $0 | $0 | $0 |
| GAIL LOEFFLER | TREASURER Trustee or director, Officer | 4 | $0 | $0 | $0 |
| DR WILLIAM STEINER PHD | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
| SANDRA SILVA CPA | DIRECTOR Trustee or director | 4 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2091, PAHOA, HI 96778-2091
- In care of
- % STEVEN HIRAKAMI
- Principal officer (990 for 2024)
- GAIL CLARKE, PO BOX 2091, PAHOA, HI 96778
- Signed the 990
- KENDRA TIDWELL, EXECUTIVE DIRECTOR
- Phone
- (808) 965-3730
- Website
- ASCPUNA.ORG
- Return prepared by
- CARBONARO CPAS & MANAGEMENT GROUP
Mission
PROVIDE SUPPORT SERVICES AND INFRASTRUCTURE FOR COMMUNITY BASED LEARNING. THE ORGANIZATION PROVIDES FISCAL SUPPORT AND MANAGEMENT OF REAL PROPERTY ASSETS TO THE HAWAII ACADEMY OF ARTS AND SCIENCE PUBLIC CHARTER SCHOOL.
Program accomplishments
- THE ORGANIZATION EXISTS TO PROVIDE SUPPORT SERVICES AND INFRASTRUCTURE FOR COMMUNITY BASED LEARNING. THE ORGANIZATION PROVIDES FISCAL SUPPORT AND MANAGEMENT OF REAL PROPERTY ASSETS TO THE HAWAII ACADEMY OF ARTS AND SCIENCE PUBLIC CHARTER SCHOOL.Expenses $480,956 · grants $11,065 · revenue $133,236
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 51-0447372
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2005
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B02)
- Assets (IRS master file)
- $2,900,323
- Income (IRS master file)
- $863,588
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $838,506 | $557,672 | $2,900,323 | XML |
| 990 | June 2024 | $550,038 | $401,620 | $2,242,322 | IRS |
| 990 | June 2023 | $450,293 | $287,889 | $2,041,319 | XML |
| 990 | June 2022 | $503,577 | $297,348 | $2,056,061 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 51-0447372).
Questions about ARTS & SCIENCES CENTER
- What is the EIN of ARTS & SCIENCES CENTER?
- The employer identification number (EIN) of ARTS & SCIENCES CENTER is 51-0447372.
- Is ARTS & SCIENCES CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to ARTS & SCIENCES CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ARTS & SCIENCES CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ARTS & SCIENCES CENTER due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ARTS & SCIENCES CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of ARTS & SCIENCES CENTER?
- The 990 for the year ended June 30, 2025 names GAIL CLARKE.
- Who are the officers and directors of ARTS & SCIENCES CENTER?
- The 990 for the year ended June 30, 2025 lists 7 people; 2 received compensation from the organization.
- How much revenue does ARTS & SCIENCES CENTER have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $838,506, expenses of $557,672 and total assets of $2,900,323 at year end.
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