Silent Dance Center FY2021 filing

Tax-deductible

Honolulu, HI501(c)(3)Human ServicesEIN 99-0171997

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The mission of the Silent Dance Center is to promote and develop yoga, as inspired by the teachings of b.k.s. Iyengar, by providing introductory opportunities for people new to iyengar yoga, guidance for continuing

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
$50K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average deficit $2K a year · 1% 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
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$50K
to officers and key staff · 37% of spending
Concern: pay to officers and key staff is 37% of spending; over 30%.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
−$2K
-2% of total assets
Looks good: liabilities are -2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 74 voting members
Worth a look: 4 of 74 voting members are independent, under half.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$120K
-21% vs prior year
Spent
$136K
To programs
99%
Net assets
$118K
By yearFY2020–FY2024
Revenue
$120K
FY2021▼ -21%
Revenue by fiscal year
FY2020$152K
FY2021$120K
FY2022$175K
FY2023$183K
FY2024$189K
Expenses
$136K
FY2021▼ -13%
Expenses by fiscal year
FY2020$156K
FY2021$136K
FY2022$170K
FY2023$176K
FY2024$188K
Net assets
$118K
FY2021▼ -11%
Net assets by fiscal year
FY2020$132K
FY2021$118K
FY2022$123K
FY2023$129K
FY2024$130K

From the FY2021 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1979.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $135K Management & general 1% · $2K

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

8 people listed on the 990; $50K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$28,249Pt VII · Sec A
$13,179Pt VII · Sec A
Vice President
$8,968Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Christine Havener’s $36K as Executive Director is at the 23rd percentile of top reported officer pay among 2168 $100K–1M human services 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 · 5 named individuals · Part VII

NameFY2022FY2021FY2020
Christine Havener$35,708$28,249—
Glenn Kawana——$23,147
Celina Streeper$12,066$13,179—
Celina Streeper 31-123120——$11,220
Laurie Freed—$8,968$7,971

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 15aNo

Programs and updates

Offers introductory and ongoing Iyengar yoga classes inspired by B.K.S. Iyengar's teachings.

Provided by the organization

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1 program service account for $135K of program spending, described in the organization's own filed words · FY2021.
01

Conduct & sponsor iyengar yoga classes, discussion groups, lectures, and workshops for the community as inspired by the teaching of yoga master B.K.S. Iyengar.

$135Kprogram expense

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By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$120K
Ln 12
Fees for servicesLn 2g$114K
Gifts and grantsLn 1h$5K
Money outPt IX
$136K
Ln 25
Programscol B$135K
Managementcol C$2K
Owns and owesPt X
$118K
net assets · Ln 32
Cash and savingsLn 1–2$82K
Total assetsLn 16$115K
LiabilitiesLn 26−$2K
PeoplePt VI, VII
8
listed · VII A
PaidVII A3
Voting boardVI 1a74
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$114K
Total revenueLn 12$120K
Assets in detailPt X, end of year
CashLn 1$82K
Cash and savings togetherLn 1–2$82K
Land, buildings, equipmentLn 10c$33K
Total assetsLn 16$115K
LiabilitiesLn 26−$2K
Net assetsLn 32$118K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
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 FY21End FY21
Cash and savingsLn 1–2$98K$82K
Land, buildings, equipmentLn 10c$34K$33K
Total assetsLn 16$132K$115K
LiabilitiesLn 26$0−$2K
Net assetsLn 32$132K$118K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$8K$8K$0$0
Advertising and promotionLn 12$19K$19K$0$0
Office expensesLn 13$351$351$0$0
Information technologyLn 14$2K$2K$0$0
OccupancyLn 16$23K$23K$0$0
InterestLn 20$55$55$0$0
Depreciation, depletion and amortizationLn 22$2K$2K$0$0
InsuranceLn 23$1K$1K$0$0
Other expenses (24a–d)Ln 24$73K$73K$0$0
All other expensesLn 24e$8K$7K$2K$0
Total functional expensesLn 25$136K$135K$2K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $189K$188K$582$130K 990 PDF
FY2023 $183K$176K$6K$129K 990 PDF
FY2022 $175K$170K$5K$123K 990 PDF
FY2021 Viewing $120K$136K−$17K$118K 990 PDF
FY2020 $152K$156K−$5K$132K 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 FY2021 990 (4 parts)
Part VIII · Statement of revenue $119,573 across 4 lines filed
VIII-1f All other contributions, gifts and grants$5,176
VIII-1h Total contributions, gifts and grants$5,176
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$114,397
VIII-12 Total revenueRelated to mission $114,397 · Unrelated business $0 · Excluded from tax $0$119,573
Part IX · Statement of functional expenses $136,355 across 10 lines filed
IX-11c Accounting feesPrograms $8,037 · Management $0 · Fundraising $0$8,037
IX-12 Advertising and promotionPrograms $18,925 · Management $0 · Fundraising $0$18,925
IX-13 Office expensesPrograms $351 · Management $0 · Fundraising $0$351
IX-14 Information technologyPrograms $1,666 · Management $0 · Fundraising $0$1,666
IX-16 OccupancyPrograms $23,019 · Management $0 · Fundraising $0$23,019
IX-20 InterestPrograms $55 · Management $0 · Fundraising $0$55
IX-22 Depreciation, depletion and amortizationPrograms $1,877 · Management $0 · Fundraising $0$1,877
IX-23 InsurancePrograms $1,484 · Management $0 · Fundraising $0$1,484
IX-24 Other expenses (24a–d)Programs $72,665 · Management $0 · Fundraising $0$72,665
IX-24e All other expensesPrograms $6,620 · Management $1,656 · Fundraising $0$8,276
IX-25 Total functional expensesPrograms $134,699 · Management $1,656 · Fundraising $0$136,355
Part X · Balance sheet $115,494 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $97,872$82,095
X-10c Land, buildings and equipment, netStart of year $34,404$33,399
X-16 Total assetsStart of year $132,276$115,494
X-25 Other liabilities−$2,209
X-26 Total liabilitiesStart of year $0−$2,209
X-27 Net assets without donor restrictionsStart of year $132,276$117,703
X-32 Total net assets or fund balancesStart of year $132,276$117,703
X-33 Total liabilities and net assetsStart of year $132,276$115,494
Part XI · Reconciliation of net assets $117,703 net assets at year end
XI-1 Total revenue$119,573
XI-2 Total expenses$136,355
XI-3 Revenue less expenses−$16,782
XI-4 Net assets at start of year$132,276
XI-10 Net assets at end of year$117,703

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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