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Aloha Performing Arts Company

EIN 99-0264271 · Kealakekua, HI

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

LegitimacyPassesRegistration and standingFinancial healthWeak45 out of 100GovernanceGood80 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It reported loans to or from officers, directors or other insiders.
  • It owes more than it owns.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

THE MISSION OF THE ALOHA THEATRE IS TO ENRICH THE LIVES OF HAWAII RESIDENTS AND VISITORS BY PROVIDING QUALITY LIVE THEATRE, PERFORMING ARTS EDUCATION, AND A VENUE FOR ARTISTIC EXPRESSION.

Income
$590,505
Spending
$530,704
Spent on programs
85%
Reserves
-22.5 months of spending
Largest source of income
fees for its services, 65%
Employees
7
Volunteers
145

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 45 out of 100. Higher than 14% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    0 of 20

    It owes 109% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 10% of income.

  • Income trend

    15 of 15

    Income rose 70% on the year before.

  • Spending floor

    15 of 15

    85% of spending went to programs and raising each dollar of donations cost 16 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 80 out of 100. Higher than 62% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    7 of 7 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a 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

    0 of 10

    Reports at least one of: diversion of assets, excess benefits, loans to insiders.

Source: Form 990 for the year ending December 31, 2024, 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 (3)
  1. $237,956 spent. THE ORGANIZATION PRODUCES LIVE AND STREAMING THEATRICAL PERFORMANCES FOR THE WEST HAWAII COMMUNITY, TYPICALLY PRESENTING MORE THAN 50 SHOWS PER YEAR. PRODUCTIONS ARE LED BY STAFF, AND FEATURE VOLUNTEER ACTORS AND CREW.
  2. $4,751 spent. THE ORGANIZATION CONDUCTS A THEATRE EDUCATION PROGRAM, PROVIDING PERFORMING ARTS EDUCATION FOR AGES 4-90+. PROGRAMMING IS PRESENTED LIVE, VIRTUALLY, AND IN A HYBRID FORMAT, REACHING POPULATIONS BEYOND THE ORGANIZATION'S SERVICE AREA.
  3. $209,387 spent. THE ORGANIZATION OWNS AND OPERATES THE ALOHA THEATRE TO ENSURE THAT THERE IS A VIABLE SPACE FOR ALL PERFORMING ARTS IN WEST HAWAII. THE ORGANIZATION HOSTS INDIVIDUAL AND GROUP ACTS FOR LIVE PERFORMANCE OR TO RECORD PERFORMANCES FOR LATER STREAMING.

Source: Form 990 for the year ending December 31, 2024, 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 September 7, 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 September 30, 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 September 10, 2026.

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

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

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

    Recognized by the IRS since October 1988.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.