Arts & Sciences Center INC

Tax-deductible

Pahoa, HI501(c)(3)EducationEIN 51-0447372Revenue $839K in FY2025

On file with the IRSascpuna.orgPo Box 2091, 96778-2091 · Pahoa, HITax-exempt since Jun 2005Publicly supported charity — 170(b)(1)(A)(vi)

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Provide support services and infrastructure for community based learning. The organization provides fiscal support and management of real property assets to the hawaii academy of Arts and science public charter school.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
Run by 20 volunteers and 4 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
6 of 6
filings with a surplus
Average surplus $190K a year · 36% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$18K
to officers and key staff · 3% of spending
Top officer’s pay lower than 92% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
13 mo
of spending, in cash
Looks good: 13.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $5K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.1M
40% of total assets
Looks good: liabilities are 40% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 6 voting members
Fine: 3 of 6 voting members are independent, half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$839K
+52% vs prior year
Spent
$558K
To programs
86%
Net assets
$1.8M
By yearFY2020–FY2025
Revenue
$839K
FY2025▲ +52%
Tap a bar for its year
Revenue by fiscal year
FY2020$316K
FY2021$491K
FY2022$504K
FY2023$450K
FY2024$550K
FY2025$839K
Expenses
$558K
FY2025▲ +39%
Tap a bar for its year
Expenses by fiscal year
FY2020$219K
FY2021$244K
FY2022$297K
FY2023$288K
FY2024$402K
FY2025$558K
Net assets
$1.8M
FY2025▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2020$709K
FY2021$956K
FY2022$1.2M
FY2023$1.3M
FY2024$1.5M
FY2025$1.8M

From the FY2025 Form 990 (year ending June 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 2005.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $481K Management & general 14% · $76K Fundraising 0% · $283

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

7 people listed on the 990; $18K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$9,700Pt VII · Sec A
Executive Di
$7,813Pt VII · Sec A
Vice-Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

P McLean Eames’s $10K as Secretary is at the 8th percentile of top reported officer pay among 1613 $100K–1M education 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 · 3 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
P McLean Eames$9,700$6,988$4,388$7,542$675$1,200
Shelby Smith————$4,100$8,500
Kendra Tidwell$7,813—————

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 Arts & Sciences Center 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 15aYes

Programs and updates

Supports community learning by providing fiscal and property management for a public charter school.

Provided by the organization

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1 program · $481K · in their own filed words · FY2024
01

The organization exists to provide support services and infrastructure for community based learning. The organization provides fiscal support and management of real property assets to the hawaii academy of arts and science public charter school.

$481Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · received and paid
Grants received · FY2023
Total grants receivedfrom 1 funder$5K
Grants paid · 2 grants · $60K · 2023–2024
Puna Rising LLCFY2024$9,327
Puna Rising LLCFY2023$50,178

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$839K
Ln 12
Gifts and grantsLn 1h$686K
Fees for servicesLn 2g$132K
Other incomeLn 4–11$20K
Money outPt IX
$558K
Ln 25
Programscol B$481K
Managementcol C$76K
Fundraisingcol D$283
Owns and owesPt X
$1.8M
net assets · Ln 32
Cash and savingsLn 1–2$606K
Total assetsLn 16$2.9M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$686K
Government grantsLn 1e$447K
Noncash giftsLn 1g$104K
Fees for servicesLn 2g$132K
Investment incomeLn 3$30
Other incomeLn 4–11$20K
Total revenueLn 12$839K
Assets in detailPt X, end of year
CashLn 1$367K
SavingsLn 2$239K
Cash and savings togetherLn 1–2$606K
Land, buildings, equipmentLn 10c$2.2M
Other assetsLn 15$16K
Total assetsLn 16$2.9M
LiabilitiesLn 26$1.1M
Net assetsLn 32$1.8M
OperationsPt I, VI
EmployeesI 54
VolunteersI 620
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
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$332K$606K
Land, buildings, equipmentLn 10c$1.9M$2.2M
Total assetsLn 16$2.2M$2.9M
LiabilitiesLn 26$770K$1.1M
Net assetsLn 32$1.5M$1.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$11K$11K
Pay of current officers, directors and key staffLn 5$46K$46K
Other salaries and wagesLn 7$103K$103K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$24K$24K
Other fees for servicesLn 11g$7K$7K
Advertising and promotionLn 12$283$283
Office expensesLn 13$2K$2K
OccupancyLn 16$89K$89K
TravelLn 17$7K$7K
InterestLn 20$43K$43K
Depreciation, depletion and amortizationLn 22$85K$85K
InsuranceLn 23$49K$49K
Other expenses (24a–d)Ln 24$82K$82K
All other expensesLn 24e$8K$6K$1K
Total functional expensesLn 25$558K$481K$76K$283

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $839K$558K$281K$1.8M 990 PDF
FY2024 $550K$402K$148K$1.5M 990 PDF
FY2023 $450K$288K$162K$1.3M 990 PDF
FY2022 $504K$297K$206K$1.2M 990 PDF
FY2021 $491K$244K$247K$956K 990 PDF
FY2020 $316K$219K$97K$709K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $838,506 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $538,382$685,896
I-9 Program service revenuePrior year $5,200$132,241
I-10 Investment incomePrior year $13$30
I-11 Other revenuePrior year $6,443$20,339
I-12 Total revenuePrior year $550,038$838,506
I-13 Grants and similar amounts paidPrior year $53,646$11,065
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $38,375$148,868
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $309,599$397,739
I-18 Total expensesPrior year $401,620$557,672
I-19 Revenue less expensesPrior year $148,418$280,834
Part VI · Governance 3 of 6 board members independent, 2 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $838,506 across 10 lines filed
VIII-1e Government grants$447,233
VIII-1f All other contributions, gifts and grants$238,663
VIII-1g Noncash contributions (included above)$103,640
VIII-1h Total contributions, gifts and grants$685,896
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $132,241$132,241
VIII-3 Investment incomeExcluded from tax $30$30
VIII-6 Net rental income or lossRelated to mission $995$995
VIII-8 Net income from fundraising eventsExcluded from tax −$2,630−$2,630
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $21,974$21,974
VIII-12 Total revenueRelated to mission $133,236 · Excluded from tax $19,374$838,506
Part IX · Statement of functional expenses $557,672 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $11,065$11,065
IX-5 Pay of current officers, directors and key staffPrograms $45,678$45,678
IX-7 Other salaries and wagesPrograms $103,190$103,190
IX-11b Legal feesManagement $1,785$1,785
IX-11c Accounting feesManagement $23,812$23,812
IX-11g Other fees for servicesPrograms $6,805$6,805
IX-12 Advertising and promotionFundraising $283$283
IX-13 Office expensesPrograms $1,735$1,735
IX-16 OccupancyPrograms $89,481$89,481
IX-17 TravelPrograms $6,967$6,967
IX-20 InterestPrograms $42,871$42,871
IX-22 Depreciation, depletion and amortizationPrograms $85,376$85,376
IX-23 InsuranceManagement $49,367$49,367
IX-24 Other expenses (24a–d)Programs $81,611$81,611
IX-24e All other expensesPrograms $6,177 · Management $1,469$7,646
IX-25 Total functional expensesPrograms $480,956 · Management $76,433 · Fundraising $283$557,672
Part X · Balance sheet $2,900,323 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $93,010$367,325
X-2 Savings and temporary cash investmentsStart of year $239,043$239,073
X-4 Accounts receivableStart of year $5,200$113,058
X-9 Prepaid expenses and deferred chargesStart of year $10,707$10,187
X-10c Land, buildings and equipment, netStart of year $1,863,934$2,154,782
X-15 Other assetsStart of year $30,428$15,898
X-16 Total assetsStart of year $2,242,322$2,900,323
X-17 Accounts payable and accrued expensesStart of year $10,246$20,842
X-19 Deferred revenueStart of year $99,574$517,816
X-25 Other liabilitiesStart of year $30,428$15,898
X-26 Total liabilitiesStart of year $769,501$1,146,668
X-27 Net assets without donor restrictionsStart of year $1,451,769$1,733,898
X-28 Net assets with donor restrictionsStart of year $21,052$19,757
X-32 Total net assets or fund balancesStart of year $1,472,821$1,753,655
X-33 Total liabilities and net assetsStart of year $2,242,322$2,900,323
Part XI · Reconciliation of net assets $1,753,655 net assets at year end
XI-1 Total revenue$838,506
XI-2 Total expenses$557,672
XI-3 Revenue less expenses$280,834
XI-4 Net assets at start of year$1,472,821
XI-10 Net assets at end of year$1,753,655

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

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