West Hawaii Dance Theatre

Nonprofit profile at a glance

EIN
990304460
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Kailua Kona, HI, USA
Phone
8083298876
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Reported finances

Revenue
$463,076
Expenses
$378,815
Assets
$249,921
Liabilities
$70,751

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

Leadership & pay

3 people listed

Executive titles in this filing

  • DAVID BREACH (PRESIDENT)

People named in this filing

  • DAVID BREACH (PRESIDENT)
  • SARA MURRAY (VICE-PRESIDE)
  • VICKI ROWE (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

West Hawaii dance theatre & academy transforms individuals and builds community by providing a comprehensive educational dance and theatre program on the big island of Hawaii. For more than 30 years, whdta's exceptionally diverse and family friendly program has included daily classes in multiple dance disciplines, workshops, outreach programs, performance opportunities, and guest artist residencies. We strengthen arts education to all learners by exposing youth to careers paths that are not addressed in traditional classroom settings & support individuals of all ages and abilities who perhaps did not have this opportunity in their youth. Dance fosters & celebrates the artistic expression of our diverse cultures and communities which result in enriched vibrant human spirits. Whdt fosters creativity, self-esteem, courage, and discipline though individual attention and mentoring resulting in enriched human spirits and responsible community citizens. It is respected for its excellence, inn

What it reported doing in 2024

Comprehensive, graded, educational dance and theatre program serving students throughout communities in west Hawaii, including a pre- professional track, performance opportunities, and guest artist workshops. Bi-annual stage performances utilize professional guest performing artists who mentor students and perform with them. Productions have included full- length ballets, such as the nutcracker, giselle, don quixote, and swan lake. Excerpts from each stage performance are taken to community venues, including senior living facilities and community gathering places. Dance classes and workshops in ballet, modern jazz, and street dance for various students in kona, waimea, and kohala. Performances are also an integral part of whdta's training program and are a result of the graded educational dance program. Theatrical productions are offered twice a year and include professional guest artists. Productions have included full length ballets such as "the nutcracker," "sleeping beauty," "don quixote," "coppelia,- and "swan lake," to name a few. Mini community outreach performances are also scheduled, when possible, at venues including senior living facilities, shopping centers, and other community partners.

Operating model

Revenue model
Earned-program. 77% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 53
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.5%; rating input score 70
  • Program expense ratio: 85.8%; rating input score 86
  • 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: 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 18.2%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 0.66; rating input score 30; 30th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 11.8% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 9.5% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 25.7% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 70.5% of revenue deployed · 85.8% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $325K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 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.

  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.