Maui Dance Council

Nonprofit profile at a glance

EIN
990279116
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Paia, HI, USA
Phone
8085799059
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$777,989
Expenses
$794,314
Assets
$18,422
Liabilities
$21,306

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • JAYDON ISOBE (PRESIDENT)

Highest reported compensation

  • MAGGIE COSTIGAN (EXECUTIVE DI): $13,350 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Maui dance council supports movement arts in maui county with curriculum based arts education residencies, through professional development training for classroom teachers, in-community classes and master workshops, and by advocating for the arts locally and nationally.

What it reported doing in 2024

The maui dance council (mdc) has played a crucial role in cultivating a rich tapestry of dance and movement arts throughout maui county, collaborating with many world cultures, especially hawaiian. Since its inception in 1978, mdc has orchestrated concerts, recitals, classes, and workshops tailored to diverse age groups and skill levels, offering a wide range of movement arts spanning dance, yoga, theater, martial arts, and more. Notably, since 1989 mdc has been pivotal in delivering arts education to maui county public schools through its chance to dance artist's residency program, impacting over 5,000 youth annually across maui, molokai, and lanai annually, thereby ensuring access to arts education while celebrating and preserving the cultural heritage of Hawaii and other global traditions. In the year ending june 30, 2025 mdc enhanced the learning, culture and celebration by supporting community events through it's mdc events fiscal sponsorship. These events highlighting hawaiian dance and music included the prince kuhio maui ho'olaule'a, the na kamehameha commemorative pa'u parade and ho'olaule'a, the emma farden sharpe hula festival and festivals of aloha. These events were funded through grants and/or community donations. Attendance was free to the public for all events. Partners in these events included the county of maui, the county of maui office of economic development, state of Hawaii, and Hawaii tourism authority, queen ka'ahumanu center, pulama lanai, and other venues.

Operating model

Revenue model
Donor-supported. 90% 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. Some filing-based governance responses are negative or unanswered and assets have declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 22
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.1%; rating input score 99
  • Fundraising efficiency: Limited

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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.1%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: 1.16; rating input score 4; 4th percentile among comparable filings
  • Officer compensation ratio: 1.7%; rating input score 59; 59th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 26.6% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: -4.5% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.1% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $787K in reported program spending
  • Leadership: top reported pay $13K · 6 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 4/100.
  • Review — Sustainability: Officer compensation ratio scored 59/100.