Ballet Hawaii
Nonprofit profile at a glance
- EIN
- 990163014
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024
- Location
- Honolulu, HI, USA
- Phone
- 8085218600
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
Reported finances
- Revenue
- $2,002,350
- Expenses
- $2,237,695
- Assets
- $1,704,889
- Liabilities
- $518,214
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
21 people listed
Executive titles in this filing
- Richard Vida (Executive Director)
- Susan Schull (President)
Highest reported compensation
- Richard Vida (Executive Director): $139,646 total reported compensation
- Pamela Taylor Tongg (Artistic Director): $100,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Ballet Hawaii's mission is to teach, present, produce, and promote dance in Hawaii.
What it reported doing in 2024
Ballet lessons provided to over 300 children and adults throughout the community. Ballet Hawaii produces and presents dance shows and performances to the Honolulu community, including the annual Hawaiian themed Nutcracker production. Tickets and transportation provided to Ballet Hawaii productions to more than 1,000 children and adults at no cost through the Angel program.
Operating model
- Revenue model
- Other-operating. 76% of the money available for current operations came from other operating revenue.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 92
- Accountability: 86
- Sustainability: 21
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 95.5%; rating input score 96
- Program expense ratio: 84%; rating input score 84
- Fundraising efficiency: $3.37 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 9 controls in place; rating input score 67
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -11.8%; rating input score 12; 12th percentile among comparable filings
- Total-asset coverage ratio: 0.76; rating input score 28; 28th percentile among comparable filings
- Liabilities to assets ratio: 0.3; rating input score 34; 34th percentile among comparable filings
- Officer compensation ratio: 10.7%; rating input score 28; 28th percentile among comparable filings
Growth
- Program expense growth: 0% per year; rating input score 100; 14th percentile among comparable filings
- Revenue growth: 0.8% per year; rating input score 100; 14th percentile among comparable filings
- Asset growth: 7.8% per year; rating input score 100; 49th percentile among comparable filings
Details
- Where the money goes: 95.5% of revenue deployed · 84% of spending went to programs
- Governance: 19 of 19 board members independent · 6 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $1.9M in reported program spending
- Leadership: top reported pay $140K · 21 people listed
- Consistency: 32 of 32 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Fundraising efficiency scored 10/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Operating margin scored 12/100.
- High — Sustainability: Total-asset coverage ratio scored 28/100.
- High — Sustainability: Officer compensation ratio scored 28/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 34/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.