Nonprofit · EIN 85-2795298
HILO EDUCATION ARTS REPERTORY THEATRE
Tax-exempt · PAPAIKOU, HI 96781
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $166,957 | $114,944 | $52,013 | $97,573 | $0 | $97,573 |
| December 31, 2024 | 990-EZ | $125,040 | $112,992 | $12,048 | $45,560 | $0 | $45,560 |
| December 31, 2023 | 990-EZ | $104,010 | $91,278 | $12,732 | $33,512 | $0 | $33,512 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $73,201
- Program service revenue
- $93,756
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $14,750
- Salaries, compensation and benefits (total)
- $14,750
- Professional fees and payments to contractors
- $30,565
- Occupancy
- $26,286
- Printing, publications and postage
- $491
- Other expenses
- $42,852
- Program services (functional)
- $114,943
Balance sheet and other
- Total assets, start of year
- $45,560
- Total assets, end of year
- $97,573
- Total liabilities, end of year
- $0
- Net assets, end of year
- $97,573
- Cash, savings and investments
- $97,573
- Gross receipts
- $166,957
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joshua Kaleo Akau | At Large Director | 20 | $7,000 |
| Angie Roiniotis | At Large Director | 20 | $2,750 |
| Jason Aiwohi-Tomlin | At Large Director | 20 | $2,500 |
| Sarah Polloi | President | 20 | $1,000 |
| Tiare Fa'agata | Secretary | 20 | $1,000 |
| Larry Reitzer | At Large Director | 40 | $500 |
| Grayson Mento | Vice President | 20 | $0 |
| Yisa Var | Treasurer | 20 | $0 |
| Nicholas Souza | At Large Director | 20 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Larry Reitzer | President | 40 | $0 |
| Nicholas Souza | Vice President | 30 | $0 |
| Jason Aiwohi-Tomlin | Treasurer | 30 | $0 |
| Aleah Kay | Secretary | 30 | $0 |
| Grayson Mento | Officer | 30 | $0 |
| Heather Bottom | Officer | 30 | $0 |
| Angie Roiniotis | Officer | 30 | $0 |
| Yisa Var | Officer | 30 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Grayson Mento | Officer | 20 | $2,000 |
| Larry Reitzer | President | 20 | $1,500 |
| Aleah Kay | Secretary | 20 | $1,450 |
| Nicholas Souza | Vice President | 20 | $0 |
| Jason Aiwohi-Tomlin | Treasurer | 20 | $0 |
| Heather Bottom | Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 521, PAPAIKOU, HI 96781-0521
- In care of
- % LARRY REITZER
- Mailing address (990-N for 2023)
- PO BOX 521, Papaikou HI 96781
- Principal officer (990-N for 2023)
- LARRY REITZER, PO BOX 521, Papaikou HI 96781
- Signed the 990-EZ
- Larry Reitzer, Executive director
- Phone
- (323) 203-4556
- Website
- hearthilo.org
Mission
The primary purpose of HEART The Hilo Education Arts Repertory Theatre is to enrich the Hilo community an underserved region on Hawaii Island by providing high-quality, pre-professional theatre experiences for both youth and adults. Through a robust combination of performances, education, and outreach, HEART serves as a vital cultural resource, engaging hundreds of participants and reaching thousands of audience members each year. Committed to access and inclusion, HEART actively partners with schools, senior centers, and community organizations to bring theatre education and live performance to those who might not otherwise have the opportunity. We cultivate a supportive, inclusive environment where performers can develop their skills, build confidence, and discover a lifelong connection to the performing arts-while inspiring creativity and a love of theatre throughout the broader community.
Program accomplishments
- Education, performance, and community outreach programs centered on theatre and music. Our theatre education services offer acting classes, workshops, and seasonal camps that help young people build confidence, creativity, and performance skills. Each year, we train and mentor hundreds of youth performers, supporting both their artistic growth and personal development. Our youth theatre program produces a dynamic season of high-quality performances, including plays, musicals, showcases, park concerts, and presentations at senior centers, all featuring talented young artists from our community. Recent and current productions include Chicago, Heathers, Grease, A View from the Bridge, The Little Mermaid, and this year's additions of Cabaret, Frozen (featuring a cast and crew of over 100), and Dear Evan Hansen. Cast sizes typically range from 50 to 100 performers, with productions regularly selling out across six to nine performances and reaching audiences of 500 or more per show. Our work has been recognized with five prestigious BroadwayWorld Awards, including Best Youth Theatre in the State of Hawaii for our production of The Little Mermaid. HEART is committed to expanding access to the arts by engaging underserved communities. Through partnerships with schools, community organizations, and senior centers, we bring performances and educational programs to those who may not otherwise experience live theatre-fostering creativity, confidence, and a lasting appreciation for the arts.Expenses $114,943 · grants $73,201
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 85-2795298
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A65)
- Assets (IRS master file)
- $97,573
- Income (IRS master file)
- $166,957
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $166,957 | $114,944 | $97,573 | IRS |
| 990-EZ | December 2024 | $125,040 | $112,992 | $45,560 | IRS |
| 990-N for 2023 Officer: LARRY REITZER | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $104,010 | $91,278 | $33,512 | XML |
| 990-N for 2022 Officer: Jason Green | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Larry Reitzer | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
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 85-2795298).
Questions about HILO EDUCATION ARTS REPERTORY THEATRE
- What is the EIN of HILO EDUCATION ARTS REPERTORY THEATRE?
- The employer identification number (EIN) of HILO EDUCATION ARTS REPERTORY THEATRE is 85-2795298.
- Is HILO EDUCATION ARTS REPERTORY THEATRE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to HILO EDUCATION ARTS REPERTORY THEATRE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HILO EDUCATION ARTS REPERTORY THEATRE 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 HILO EDUCATION ARTS REPERTORY THEATRE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HILO EDUCATION ARTS REPERTORY THEATRE last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of HILO EDUCATION ARTS REPERTORY THEATRE?
- The 990-N for 2023 names LARRY REITZER.
- Who are the officers and directors of HILO EDUCATION ARTS REPERTORY THEATRE?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 6 received compensation from the organization, the highest $7,000 (Joshua Kaleo Akau, At Large Director).
- How much revenue does HILO EDUCATION ARTS REPERTORY THEATRE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $166,957, expenses of $114,944 and total assets of $97,573 at year end.
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