Nonprofit · EIN 99-0148833
HAWAII PERFORMING ARTS COMPANY LTD
Also known as MANOA VALLEY THEATRE
Tax-exempt · HONOLULU, HI 96822
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $1,497,050 | $1,318,916 | $178,134 | $2,105,671 | $1,228,925 | $876,746 |
| August 31, 2024 | 990 | $1,496,901 | $1,317,559 | $179,342 | $1,875,917 | $1,169,799 | $706,118 |
| August 31, 2023 | 990 | $1,155,243 | $1,310,114 | -$154,871 | $1,840,068 | $1,404,372 | $435,696 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $602,647
- Membership dues
- $30,000
- Program service revenue
- $736,647
- Investment income
- $79,887
- Net gain from sales of assets
- $30,813
- Net income from fundraising events
- $42,048
- Net income from sales of inventory
- $35,821
- Other revenue
- $77,869
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $68,177
- Other salaries and wages
- $369,232
- Salaries, compensation and benefits (total)
- $548,472
- Professional fundraising fees
- $0
- Accounting fees
- $68,338
- Occupancy
- $144,919
- Depreciation
- $59,264
- Program services (functional)
- $1,001,345
- Management and general (functional)
- $251,958
- Fundraising (functional)
- $65,613
Balance sheet and other
- Total assets, start of year
- $1,875,917
- Total assets, end of year
- $2,105,671
- Total liabilities, end of year
- $1,228,925
- Net assets, end of year
- $876,746
- Land, buildings and equipment
- $325,050
- Publicly traded securities
- $1,212,382
- Net assets without donor restrictions
- $726,746
- Net assets with donor restrictions
- $150,000
- Gross receipts
- $1,803,833
- Employees
- 21
- Volunteers
- 234
- Year formed
- 1969
- 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 August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHLEEN YOUNG | EXECUTIVE DIRECTOR Officer | 40 | $85,460 | $8,386 |
| JEFFREY S PORTNOY | PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 |
| PETER EHRMAN | VICE PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 |
| ROBERT TAYLOR | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| SCOTT D LARIMER | SECRETARY Trustee or director, Officer | 0.5 | $0 | $0 |
| DAVID KENNEDY | CHAIRMAN Trustee or director, Officer | 0.5 | $0 | $0 |
| CHRIS C BAYOT | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| NORBERT M BUELSING | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| RANDY DIAMOND | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| BLENN FUJIMOTO | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| THOMAS ISHII | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| STACEY KATAKURA | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MARY KUBOTA | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| WILLIAM LINDEMANN | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MALEKO MCDONNELL | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
12 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MATTHEW MISHINA | DIRECTOR Trustee or director | 0.5 | $0 |
| AMY MONK | DIRECTOR Trustee or director | 0.5 | $0 |
| SCOTT MORITA | DIRECTOR Trustee or director | 0.5 | $0 |
| RICHARD S MORRIS | DIRECTOR Trustee or director | 0.5 | $0 |
| KAREN MUKAI | DIRECTOR Trustee or director | 0.5 | $0 |
| BARBARA NICKERSON | DIRECTOR Trustee or director | 0.5 | $0 |
| ALICE K TUCKER | DIRECTOR Trustee or director | 0.5 | $0 |
| JD WATUMULL | DIRECTOR Trustee or director | 0.5 | $0 |
| DAVID WILSON | DIRECTOR Trustee or director | 0.5 | $0 |
| JEFF MERZ | DIRECTOR Trustee or director | 0.5 | $0 |
| JADINE NIELSEN | DIRECTOR Trustee or director | 0.5 | $0 |
| JACCE MIKULANEC | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended August 31, 2024: 31 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHLEEN YOUNG | EXECUTIVE DIRECTOR Officer | 40 | $85,460 | $8,246 |
| KIP WILSON | FORMER EXECUTIVE DIRECTOR Officer | 40 | $69,047 | $0 |
| JEFFREY S PORTNOY | PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 |
| PETER EHRMAN | VICE PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 |
| ROBERT TAYLOR | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| SCOTT D LARIMER | SECRETARY Trustee or director, Officer | 0.5 | $0 | $0 |
| DAVID KENNEDY | CHAIRMAN Trustee or director, Officer | 0.5 | $0 | $0 |
| CHRIS C BAYOT | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| NORBERT M BEULSING | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| RANDY DIAMOND | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| BLENN FUJIMOTO | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| THOMAS ISHII | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| STACEY KATAKURA | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MARY KUBOTA | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| WILLIAM LINDEMANN | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MALEKO MCDONNELL | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| MATTHEW MISHINA | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| AMY MONK | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| SCOTT MORITA | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| RICHARD S MORRIS | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| KAREN MUKAI | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| BARBARA NICKERSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| ALICE K TUCKER | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JD WATUMULL | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| DAVID WILSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JADINE NEILSEN | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| RAMONA SAYRE | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| GEORGE APTER | FORMER DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| HANK CHAPIN III | FORMER DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| WENDY GOODENOW | FORMER DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| JEAN TRAPIDO-ROSENTHAL | FORMER DIRECTOR Trustee or director | 0.5 | $0 | $0 |
990 for the year ended August 31, 2023: 28 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIP WILBORN | EXECUTIVE DIRECTOR Officer | 40 | $81,354 |
| JEFFREY PORTNOY | CHAIRMAN OF THE BOARD Trustee or director, Officer | 0.5 | $0 |
| DAVID KENNEY | PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| PETER EHRMAN | VICE PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| SCOTT LARIMER | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| ROBERT TAYLOR | TREASURER Trustee or director, Officer | 0.5 | $0 |
| GEORGE APTER | MEMBER Trustee or director | 0.5 | $0 |
| NORBERT BUELSING | MEMBER Trustee or director | 0.5 | $0 |
| HANK CHAPIN | MEMBER Trustee or director | 0.5 | $0 |
| RANDY DIAMOND | MEMBER Trustee or director | 0.5 | $0 |
| BLENN FUJIMOTO | MEMBER Trustee or director | 0.5 | $0 |
| WENDY GOODENOW | MEMBER Trustee or director | 0.5 | $0 |
| TOM ISHII | MEMBER Trustee or director | 0.5 | $0 |
| STACEY KATAKURA | MEMBER Trustee or director | 0.5 | $0 |
| MARY KUBOTA | MEMBER Trustee or director | 0.5 | $0 |
| WILLIAM LINDEMAN | MEMBER Trustee or director | 0.5 | $0 |
| MALEKO MCDONNELL | MEMBER Trustee or director | 0.5 | $0 |
| MATHEW MISHINA | MEMBER Trustee or director | 0.5 | $0 |
| AMY MONK | MEMBER Trustee or director | 0.5 | $0 |
| SCOTT MORITA | MEMBER Trustee or director | 0.5 | $0 |
| RICHARD MORRIS | MEMBER Trustee or director | 0.5 | $0 |
| KAREN MUKAI | MEMBER Trustee or director | 0.5 | $0 |
| BARBARA NICKERSON | MEMBER Trustee or director | 0.5 | $0 |
| RAMONA SAYRE | MEMBER Trustee or director | 0.5 | $0 |
| JEAN TRAPIDO-ROSENTHAL | MEMBER Trustee or director | 0.5 | $0 |
| ALICE TUCKER | MEMBER Trustee or director | 0.5 | $0 |
| JD WATUMULL | MEMBER Trustee or director | 0.5 | $0 |
| DAVID WILSON | MEMBER Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 2833 EAST MANOA RD, HONOLULU, HI 96822-1823
- Principal officer (990 for 2024)
- KATHLEEN YOUNG, 2833 EAST MANOA ROAD, HONOLULU, HI 96822
- Signed the 990
- KATHLEEN YOUNG, EXECUTIVE DIRECTOR
- Phone
- (808) 542-4529
- Website
- WWW.MANOAVALLEYTHEATRE.COM
- Return prepared by
- CW ASSOCIATES CPAS
Mission
COMMUNITY THEATRE PRODUCTION OF PLAYS AND MUSICALS UTILIZING ABOUT 260 VOLUNTEERS FROM THE COMMUNITY SERVED A TOTAL AUDIENCE OF APPROXIMATELY 16,000.
Program accomplishments
- THE PRODUCTION ACTIVITIES OF MANOA VALLEY THEATRE DURING THE 2024-2025 SEASON INCLUDED A DYNAMIC RANGE OF MUSICALS, DRAMAS, AND COMEDIES. THESE PRODUCTIONS WERE STAGED AT MVT'S VENUE IN HONOLULU, HAWAI'I, AND FEATURED LOCAL ARTISTS AND CREATIVE PROFESSIONALS. THE SEASON'S LINEUP INCLUDED LEND ME A SOPRANO, ONCE ON THIS ISLAND, WHAT THE CONSTITUTION MEANS TO ME, PARADE, KIM'S CONVENIENCE, THE PRINCESS AND THE ISO PEANUT, AND SIDE BY SIDE BY SONDHEIM.WE EXCEEDED THE TOTAL ESTIMATED ATTENDANCE OF 16,000, REACHING 19,067 DUPLICATE INDIVIDUALS FROM 5,077 UNDUPLICATED HOUSEHOLDS, WITH AN ESTIMATED 15,231 UNDUPLICATED INDIVIDUALS.Expenses $1,001,345 · revenue $772,468
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 August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 99-0148833
- 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
- 1971
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A650)
- Assets (IRS master file)
- $2,105,671
- Income (IRS master file)
- $1,803,833
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $1,497,050 | $1,318,916 | $2,105,671 | XML |
| 990-T | August 2025 | – | – | – | IRS |
| 990 | August 2024 | $1,496,901 | $1,317,559 | $1,875,917 | XML |
| 990 | August 2023 | $1,155,243 | $1,310,114 | $1,840,068 | XML |
| 990 | August 2022 | $1,195,136 | $1,184,042 | $1,414,307 | IRS |
| 990 | August 2021 | – | – | – | IRS |
| 990 | August 2020 | – | – | – | IRS |
| 990 | August 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 99-0148833).
Questions about HAWAII PERFORMING ARTS COMPANY LTD
- What is the EIN of HAWAII PERFORMING ARTS COMPANY LTD?
- The employer identification number (EIN) of HAWAII PERFORMING ARTS COMPANY LTD is 99-0148833.
- Is HAWAII PERFORMING ARTS COMPANY LTD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to HAWAII PERFORMING ARTS COMPANY LTD tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAWAII PERFORMING ARTS COMPANY LTD 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 HAWAII PERFORMING ARTS COMPANY LTD due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HAWAII PERFORMING ARTS COMPANY LTD last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of HAWAII PERFORMING ARTS COMPANY LTD?
- The 990 for the year ended August 31, 2025 names KATHLEEN YOUNG.
- Who are the officers and directors of HAWAII PERFORMING ARTS COMPANY LTD?
- The 990 for the year ended August 31, 2025 lists 27 people; 1 received compensation from the organization, the highest $85,460 (KATHLEEN YOUNG, EXECUTIVE DIRECTOR).
- How much revenue does HAWAII PERFORMING ARTS COMPANY LTD have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $1,497,050, expenses of $1,318,916 and total assets of $2,105,671 at year end.
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