Lanai Academy of Performing Arts In
Nonprofit profile at a glance
- EIN
- 814024345
- IRS 990-EZ coverage
- 2017–2025
- Forms available
- Form 990 2024, Form 990-EZ 2025
- Location
- Lanai City, HI, USA
- Phone
- 8082218926
- Rating
- 96
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Youth Development Programs
Reported finances
- Revenue
- $199,621
- Expenses
- $195,687
- Assets
- $94,406
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
People named in this filing
- HEATHER DAVIS (SECRETARY)
- ROBIN FABRAO (BOARD CHAIR)
- DEBRA WHEELER (VICE CHAIR/T)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Create a safe environment outside of school where students can explore their creativity and feel a sense of acceptance and belonging while learning valuable life-skills. We strive to utilize innovative methods to teach presentational skills while enriching the local community.
What it reported doing in 2025
The lanai academy of performing arts is a year-round after-school program that teaches kids the fundamentals of dancing, singing, and acting, while learning team building and life skills. As the only after school performing arts program on lanai, lapas primary focus and long term goal is to create contributing members of society that have self-confidence and know how to work together. The broadway junior program activities include singing, dancing, acting, theatre and drama games, and several school and community performances. The program has a kids division (grades k-5) and a junior division (grades 5 & higher, also open to younger students by invitation). Broadway junior runs year-round, with a six week break during the summer, as well as a two week winter vacation. There are typically two large productions per year: one in june and one in december. However, because of wanting to give more time to the development of our original production of kaululaau: day of conquest, this year well be doing our performances in october (instead of the summer). The program is offered three times per week, on mondays, tuesdays, and fridays from 2:00-5:00 pm. The last several weeks before a performance, there are extra rehearsals added in order to best prepare for the shows. Let our story echo on is a cultural, place-based performing arts project which helps lanai youth shoulder their kuleana (privilege and responsibility) to care for the moolelo (storied traditions) of their island home. Over the course of a year, students learn a lanai story, visit the locations of the storys events, and integrate their experiences into a performance in which they share their new understanding to the community. The project strengthens our students and communitys relationship to place, unifies our identity as lanai people, and helps keep our stories alive.
Operating model
- Revenue model
- Donor-supported. 97% of the money available for current operations came from contributions and gifts.
- 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 100
- Sustainability: 29
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 98%; rating input score 98
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: 2%; rating input score 37; 37th percentile among comparable filings
- Total-asset coverage ratio: 0.48; rating input score 37; 37th percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 38.3%; rating input score 9; 9th percentile among comparable filings
Growth
- Program expense growth: 6.2% per year; rating input score 100; 49th percentile among comparable filings
- Revenue growth: 9.7% per year; rating input score 100; 63rd percentile among comparable filings
- Asset growth: 16.2% per year; rating input score 100; 72nd percentile among comparable filings
Details
- Where the money goes: 98% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $196K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 6 of 6 current checks pass
- Schedules: 3 filed schedules
- Filing history: 8 filing years from 2017 to 2025
- 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.
- Moderate — Sustainability: Operating margin scored 37/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
- High — Sustainability: Officer compensation ratio scored 9/100.