Center Stage Dance Alliance

Nonprofit profile at a glance

EIN
472153645
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-EZ 2024, Form 990-T 2022, Form 990-N 2014
Location
Hilo, HI, USA
Phone
8084436883
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Reported finances

Revenue
$209,318
Expenses
$212,756
Assets
$65,438
Liabilities
$59,919

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • CHERYL ABE (PRESIDENT, DIRECTOR)
  • VICKY ROBBINS (VICE PRESIDENT)

Highest reported compensation

  • ROBIN ZIROLI (TREASURER): $34,100 total reported compensation
  • VICKY ROBBINS (VICE PRESIDENT): $3,392 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to provide meaningful activities through the art of dance and to create a positive outlet that enriches the community of east hawai'i. We offer a safe environment to learn and practice dance through classes, workshops, guest instructors, and performance opportunities.

What it reported doing in 2025

Dance show presentations: organized and executed 5 dance shows. Presentations aimed at parents, friends, and the general public. These performances showcased the artistic talents of 200 students per show and provided them with a platofrm to display their hard work and creativity. 10 teachers and 20 volunteers assisted. Attracted 3,000 audience members to the shows, fostering community engagement and support for the arts.

Operating model

Revenue model
Earned-program. 75% of the money available for current operations came from fees and other program 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 90
  • Accountability: 68
  • Sustainability: 22
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.8%; rating input score 85
  • Program expense ratio: 83.5%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 22
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • 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: -1.6%; rating input score 31; 31st percentile among comparable filings
  • Total-asset coverage ratio: 0.31; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0.92; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 17.6%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 14.7% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: -6.8% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 84.8% of revenue deployed · 83.5% of spending went to programs
  • Governance: 4 of 4 board members independent · 2 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $178K in reported program spending
  • Leadership: top reported pay $34K · 4 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • High — Accountability: Governance controls: 6 of 8 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 31/100.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.