Diamond Head Theatre

Tax-deductible

Honolulu, HI501(c)(3)Since 1944EIN 99-0073495Revenue $4.4M in FY2025

On file with the IRSdiamondheadtheatre.com520 Makapuu Ave, 96816-2319 · Honolulu, HITax-exempt since Jul 1945Publicly supported — 509(a)(2)

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Established in 1915, Diamond Head Theatre is the broadway of the pacific, producing the best live community Theatre entertainment and advancing the Theatre arts through education in hawaii.

501(c)(3) charity; gifts are tax-deductible.
62¢ of each $1 spent went to programs.
Run by 400 volunteers and 79 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 $2.4M a year · 46% 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
62%
of spending
Worth a look: 62% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$133K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
30 mo
of spending, in cash
Looks good: 29.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $50K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$4.0M
12% of total assets
Looks good: liabilities are 12% of assets; 50% or less.
Pt X · Ln 26
Independent board members
39
of 39 voting members
Looks good: 39 of 39 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.4M
+16% vs prior year
Spent
$4.0M
To programs
62%
Net assets
$30.5M
By yearFY2020–FY2025
Revenue
$4.4M
FY2025▲ +16%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.6M
FY2021$5.5M
FY2022$4.8M
FY2023$8.6M
FY2024$3.8M
FY2025$4.4M
Expenses
$4.0M
FY2025▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.1M
FY2021$1.8M
FY2022$2.3M
FY2023$3.1M
FY2024$3.7M
FY2025$4.0M
Net assets
$30.5M
FY2025▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$18.0M
FY2021$21.9M
FY2022$24.1M
FY2023$29.7M
FY2024$30.0M
FY2025$30.5M

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1945.

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

Where the money goes

62 cents of each dollar spent went to programs.

Program services 62% · $2.5M Management & general 37% · $1.5M Fundraising 1% · $37K

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

40 people listed on the 990; $133K 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
Executive Director
$133,123Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Secretary / Treasurer
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Immediate Past Chair
$0Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Geraldine Dray—$43,629$154,679$154,679$153,937$156,000
Trevor Tamashiro$133,123$102,000————

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.

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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

Presents live theatre and teaches performing arts.

Questions for Diamond Head Theatre

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Provided by the organization

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3 programs · $2.5M · in their own filed words · FY2024
01

Production

Year round live staged theatrical productions for hawaii's community. An estimated 30,336 patrons attended.

$2.3Mprogram expense
02

Education

Year round theatre arts education with 976 individuals enrolled.

$114Kprogram expense
03

Refreshments

Candy, chips, soda, water, wine and beer at all performances by volunteers to patrons.

$60Kprogram 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 · FY2025
Total grants receivedfrom 1 funder$50K
Grants paid · 1 grant · $20K · 2023–2023
Hawaii Community FoundationHI · FY2023$20,011

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$4.4M
Ln 12
Fees for servicesLn 2g$2.4M
Gifts and grantsLn 1h$1.4M
Investment incomeLn 3$334K
Money outPt IX
$4.0M
Ln 25
Programscol B$2.5M
Managementcol C$1.5M
Fundraisingcol D$37K
Owns and owesPt X
$30.5M
net assets · Ln 32
Cash and savingsLn 1–2$9.8M
Total assetsLn 16$34.5M
LiabilitiesLn 26$4.0M
PeoplePt VI, VII
40
listed · VII A
PaidVII A1
Voting boardVI 1a39
IndependentVI 1b39
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Fundraising eventsLn 1c$500
Fees for servicesLn 2g$2.4M
Investment incomeLn 3$334K
Other incomeLn 4–11$313K
Total revenueLn 12$4.4M
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$9.8M
Cash and savings togetherLn 1–2$9.8M
InvestmentsLn 11–13$312K
Land, buildings, equipmentLn 10c$22.5M
Other assetsLn 15$1.3M
Total assetsLn 16$34.5M
LiabilitiesLn 26$4.0M
Net assetsLn 32$30.5M
OperationsPt I, VI
EmployeesI 579
VolunteersI 6400
Fiscal year endsHeaderAugust
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$9.3M$9.8M
InvestmentsLn 11–13$0$312K
Land, buildings, equipmentLn 10c$22.7M$22.5M
Total assetsLn 16$33.7M$34.5M
LiabilitiesLn 26$3.7M$4.0M
Net assetsLn 32$30.0M$30.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$150K$110K$40K
Other salaries and wagesLn 7$800K$589K$211K
Pension plan contributionsLn 8$4K$3K$1K
Other employee benefitsLn 9$186K$137K$49K
Payroll taxesLn 10$91K$67K$24K
Investment management feesLn 11f$622$622
Other fees for servicesLn 11g$420K$254K$166K
Advertising and promotionLn 12$120K$117K$3K
Office expensesLn 13$106K$26K$42K$37K
RoyaltiesLn 15$279K$279K
OccupancyLn 16$405K$238K$167K
Conferences, conventions and meetingsLn 19$41K$19K$22K
InterestLn 20$129K$129K
Depreciation, depletion and amortizationLn 22$618K$618K
InsuranceLn 23$90K$82K$8K
Other expenses (24a–d)Ln 24$550K$550K
Total functional expensesLn 25$4.0M$2.5M$1.5M$37K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $4.4M$4.0M$422K$30.5M 990 PDF
FY2024 $3.8M$3.7M$146K$30.0M 990 PDF
FY2023 $8.6M$3.1M$5.5M$29.7M 990 PDF
FY2022 $4.8M$2.3M$2.4M$24.1M 990 PDF
FY2021 $5.5M$1.8M$3.7M$21.9M 990 PDF
FY2020 $4.6M$2.1M$2.5M$18.0M 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 $4,410,751 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $939,868$1,382,937
I-9 Program service revenuePrior year $2,318,326$2,380,720
I-10 Investment incomePrior year $291,303$333,829
I-11 Other revenuePrior year $249,698$313,265
I-12 Total revenuePrior year $3,799,195$4,410,751
I-13 Grants and similar amounts paidPrior year $20,011$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,122,294$1,231,235
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,511,302$2,757,773
I-18 Total expensesPrior year $3,653,607$3,989,008
I-19 Revenue less expensesPrior year $145,588$421,743
Part VI · Governance 39 of 39 board members independent, no flags
VI-1a Voting members of the governing body39
VI-1b Independent voting members39
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,410,751 across 10 lines filed
VIII-1b Membership dues$415,847
VIII-1c Fundraising events$500
VIII-1f All other contributions, gifts and grants$966,590
VIII-1h Total contributions, gifts and grants$1,382,937
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,380,720$2,380,720
VIII-3 Investment incomeExcluded from tax $333,829$333,829
VIII-6 Net rental income or lossRelated to mission $25,539$25,539
VIII-8 Net income from fundraising eventsExcluded from tax $129,837$129,837
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $157,889$157,889
VIII-12 Total revenueRelated to mission $2,564,148 · Unrelated business $0 · Excluded from tax $463,666$4,410,751
Part IX · Statement of functional expenses $3,989,008 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $110,480 · Management $39,517$149,997
IX-7 Other salaries and wagesPrograms $589,155 · Management $210,727$799,882
IX-8 Pension plan contributionsPrograms $3,149 · Management $1,126$4,275
IX-9 Other employee benefitsPrograms $136,817 · Management $48,936$185,753
IX-10 Payroll taxesPrograms $67,268 · Management $24,060$91,328
IX-11f Investment management feesManagement $622$622
IX-11g Other fees for servicesPrograms $254,167 · Management $165,604$419,771
IX-12 Advertising and promotionPrograms $116,520 · Management $3,428$119,948
IX-13 Office expensesPrograms $26,393 · Management $42,108 · Fundraising $37,407$105,908
IX-15 RoyaltiesPrograms $279,112$279,112
IX-16 OccupancyPrograms $238,301 · Management $167,005$405,306
IX-19 Conferences, conventions and meetingsPrograms $18,827 · Management $22,136$40,963
IX-20 InterestManagement $129,205$129,205
IX-22 Depreciation, depletion and amortizationManagement $617,615$617,615
IX-23 InsurancePrograms $82,094 · Management $7,509$89,603
IX-24 Other expenses (24a–d)Programs $549,720$549,720
IX-25 Total functional expensesPrograms $2,472,003 · Management $1,479,598 · Fundraising $37,407$3,989,008
Part X · Balance sheet $34,541,877 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $720$0
X-2 Savings and temporary cash investmentsStart of year $9,255,798$9,825,086
X-3 Pledges and grants receivableStart of year $402,071$512,518
X-9 Prepaid expenses and deferred chargesStart of year $146,378$92,134
X-10c Land, buildings and equipment, netStart of year $22,654,661$22,463,035
X-12 Other securitiesStart of year $0$311,842
X-15 Other assetsStart of year $1,211,805$1,337,262
X-16 Total assetsStart of year $33,671,433$34,541,877
X-17 Accounts payable and accrued expensesStart of year $206,074$204,018
X-25 Other liabilitiesStart of year $1,493,457$1,856,026
X-26 Total liabilitiesStart of year $3,696,935$4,027,204
X-27 Net assets without donor restrictionsStart of year $24,866,905$24,969,385
X-28 Net assets with donor restrictionsStart of year $5,107,593$5,545,288
X-32 Total net assets or fund balancesStart of year $29,974,498$30,514,673
X-33 Total liabilities and net assetsStart of year $33,671,433$34,541,877
Part XI · Reconciliation of net assets $30,514,673 net assets at year end
XI-1 Total revenue$4,410,751
XI-2 Total expenses$3,989,008
XI-3 Revenue less expenses$421,743
XI-4 Net assets at start of year$29,974,498
XI-9 Other changes in net assets$118,432
XI-10 Net assets at end of year$30,514,673

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

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