Proarts, INC. Is a 501 (c) (3) nonprofit organization dedicated to producing the highest quality theatrical productions for maui audiences.

501(c)(3) charity; gifts are tax-deductible.
52¢ of each $1 spent went to programs.
Run by 150 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $33K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
52%
of spending
Worth a look: 52% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
4 mo
of spending, in cash
Looks good: 3.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$90K
28% of total assets
Looks good: liabilities are 28% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$731K
+9% vs prior year
Spent
$730K
To programs
52%
Net assets
$229K
By yearFY2021–FY2025
Revenue
$731K
FY2025▲ +9%
Tap a bar for its year
Revenue by fiscal year
FY2021$124K
FY2022$509K
FY2023$537K
FY2024$672K
FY2025$731K
Expenses
$730K
FY2025▲ +7%
Tap a bar for its year
Expenses by fiscal year
FY2021$93K
FY2022$351K
FY2023$547K
FY2024$685K
FY2025$730K
Net assets
$229K
FY2025+0.4%
Tap a bar for its year
Net assets by fiscal year
FY2021$93K
FY2022$250K
FY2023$241K
FY2024$228K
FY2025$229K

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2011.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

52 cents of each dollar spent went to programs.

Program services 52% · $383K Management & general 47% · $347K Fundraising 0% · $784

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

10 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Vice Preside
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Lin Theiman’s $50K as Executive Di is at the 43rd percentile of top reported officer pay among 2216 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2022FY2021
Lin Theiman$49,759$37,212

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Proarts INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Produces high-quality theatrical productions for Maui audiences.

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Provided by the organization

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1 program · $360K · in their own filed words · FY2024
01

Proarts, inc. Presents high quality theater stage productions to the maui community.

$360Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$6K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$731K
Ln 12
Fees for servicesLn 2g$603K
Gifts and grantsLn 1h$128K
Money outPt IX
$730K
Ln 25
Programscol B$383K
Managementcol C$347K
Fundraisingcol D$784
Owns and owesPt X
$229K
net assets · Ln 32
Cash and savingsLn 1–2$217K
Total assetsLn 16$319K
LiabilitiesLn 26$90K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$128K
Government grantsLn 1e$28K
Fees for servicesLn 2g$603K
Total revenueLn 12$731K
Assets in detailPt X, end of year
CashLn 1$217K
Cash and savings togetherLn 1–2$217K
Land, buildings, equipmentLn 10c$68K
Other assetsLn 15$22K
Total assetsLn 16$319K
LiabilitiesLn 26$90K
Net assetsLn 32$229K
OperationsPt I, VI
EmployeesI 53
VolunteersI 6150
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$210K$217K
Land, buildings, equipmentLn 10c$83K$68K
Total assetsLn 16$315K$319K
LiabilitiesLn 26$88K$90K
Net assetsLn 32$228K$229K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$141K$141K
Accounting feesLn 11c$5K$5K
Other fees for servicesLn 11g$131K$98K$33K$450
Advertising and promotionLn 12$29K$29K
Office expensesLn 13$3K$3K
Information technologyLn 14$7K$7K
OccupancyLn 16$99K$99K
TravelLn 17$24K$3K$20K
InterestLn 20$2K$2K
Depreciation, depletion and amortizationLn 22$20K$20K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$208K$194K$14K
All other expensesLn 24e$59K$38K$21K$334
Total functional expensesLn 25$730K$383K$347K$784

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $731K$730K$932$229K 990 PDF
FY2024 $672K$685K−$13K$228K 990 PDF
FY2023 $537K$547K−$10K$241K 990 PDF
FY2022 $509K$351K$158K$250K 990 PDF
FY2021 $124K$93K$31K$93K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $731,151 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $198,648$127,835
I-9 Program service revenuePrior year $473,526$603,316
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $672,174$731,151
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $69,611$141,438
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $615,735$588,781
I-18 Total expensesPrior year $685,346$730,219
I-19 Revenue less expensesPrior year −$13,172$932
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $731,151 across 5 lines filed
VIII-1e Government grants$28,212
VIII-1f All other contributions, gifts and grants$99,623
VIII-1h Total contributions, gifts and grants$127,835
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $603,316$603,316
VIII-12 Total revenueRelated to mission $603,316$731,151
Part IX · Statement of functional expenses $730,219 across 13 lines filed
IX-7 Other salaries and wagesManagement $141,438$141,438
IX-11c Accounting feesManagement $4,690$4,690
IX-11g Other fees for servicesPrograms $97,685 · Management $32,791 · Fundraising $450$130,926
IX-12 Advertising and promotionPrograms $28,857$28,857
IX-13 Office expensesManagement $3,240$3,240
IX-14 Information technologyManagement $7,255$7,255
IX-16 OccupancyManagement $99,362$99,362
IX-17 TravelPrograms $3,491 · Management $20,148$23,639
IX-20 InterestManagement $1,538$1,538
IX-22 Depreciation, depletion and amortizationPrograms $20,394$20,394
IX-23 InsuranceManagement $1,890$1,890
IX-24 Other expenses (24a–d)Programs $194,436 · Management $13,650$208,086
IX-24e All other expensesPrograms $38,039 · Management $20,531 · Fundraising $334$58,904
IX-25 Total functional expensesPrograms $382,902 · Management $346,533 · Fundraising $784$730,219
Part X · Balance sheet $318,673 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $209,991$217,239
X-4 Accounts receivable$11,599
X-10c Land, buildings and equipment, netStart of year $83,495$67,885
X-15 Other assetsStart of year $21,950$21,950
X-16 Total assetsStart of year $315,436$318,673
X-25 Other liabilitiesStart of year $87,754$90,060
X-26 Total liabilitiesStart of year $87,754$90,060
X-27 Net assets without donor restrictionsStart of year $227,682$228,613
X-32 Total net assets or fund balancesStart of year $227,682$228,613
X-33 Total liabilities and net assetsStart of year $315,436$318,673
Part XI · Reconciliation of net assets $228,613 net assets at year end
XI-1 Total revenue$731,151
XI-2 Total expenses$730,219
XI-3 Revenue less expenses$932
XI-4 Net assets at start of year$227,682
XI-9 Other changes in net assets−$1
XI-10 Net assets at end of year$228,613

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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