Skip to the page content
Passes our checks

Hokulani Childrens Theatre of Molokai

EIN 93-2596964 · Hoolehua, HI

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong95 out of 100GovernanceFair67 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The mission of Hokulani Childrens Theatre of Molokai HCTOM is to enrich the lives of children on Molokai to inspire them, to create a better community with the skills learned through performing arts develop artistic expression through training and education and become community builders.

Income
$317,248
Spending
$122,756
Spent on programs
91%
Reserves
18 months of spending
Largest source of income
donations and private grants, 93%
Employees
4
Volunteers
7

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 95 out of 100. Higher than 86% of charities in its peer group (human services, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 18.0 months of spending.

  • Debt

    16 of 20

    It owes 23% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 61% of income.

  • Spending floor

    15 of 15

    91% of spending went to programs and raising each dollar of donations cost 1 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 67 out of 100. Higher than 44% of charities in its peer group (human services, $250k to $1m).

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (4)
  1. $9,512 spent. Digital Media and Creative Arts Program - Provided creative media, film, digital art, and technology-based art education to approximately 55 youth participants, Activities included weekly film and editing instruction, Creative Media coursework, Drawing and Digital Art Camp, student-produced promotional videos, performance trailers, and the production of the Flight of the Mothman short film. The program introduced students to creative industry career pathways while developing technical, artistic, communication, and story-telling skills.
  2. $8,415 spent. Community Plays and Performing Arts Program - Provided free performing arts education and theatrical opportunities for youth of Molokai. Approximately 150 - 175 youth participated in acting classes, improvisation, music instruction, choir, summer camps, rehearsals and live theatrical productions. Major activities included the productions of Flight of the Mothman, Holes and the Hokulani Chidrens Christmas Concert. The program focused on building confidence, creativity, communication skills, teamwork, leadership, and self-discipline through the performing arts. Public perfomances and events reached more than 800 community members during the year.
  3. $7,665 spent. Inter-Island Collaborative Programs - Provided educational travel, cultural exchange, and performing arts collaboration opportunities for approximately 40 Molokai youth participants and a similar number of youth from Lanai through partnerships with neighboring islands. Activities inclued worshops, camps, performances, career exploration experiences, and collaborative events with partner organizations on Maui and Lanai. These experiences expanded access to arts education, exposed students to professional performance environments, and strengthened relationships among youth across the islands while fostering leadership, teamwork, and cultural exchange.
  4. Program Service Expenses 86,336, Grants and allocations 0, Revenue 0 Altogether Program includes all other program services.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 2023.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.