To encourage and promote culture and the arts in the state of hawaii. To combat neighborhood deterioration and improve community conditions in the Downtown honolulu area.

501(c)(3) charity; gifts are tax-deductible.
63¢ of each $1 spent went to programs.
Run by 30 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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 4
filings with a surplus
Average surplus $79K a year · 12% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
63%
of spending
Worth a look: 63% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$41K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
6
named funders · $87K
Looks good: 6 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$868K
+11% vs prior year
Spent
$836K
To programs
63%
Net assets
$351K
By yearFY2020–FY2024
Revenue
$868K
FY2024▲ +11%
Tap a bar for its year
Revenue by fiscal year
FY2020$43K
FY2021$227K
FY2022$659K
FY2023$779K
FY2024$868K
Expenses
$836K
FY2024▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$171K
FY2022$409K
FY2023$802K
FY2024$836K
Net assets
$351K
FY2024▲ +11%
Tap a bar for its year
Net assets by fiscal year
FY2020$13K
FY2021$90K
FY2022$340K
FY2023$317K
FY2024$351K

From the FY2024 Form 990 · 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: FY2024. IRS ruling in Sep 2001.

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

Where the money goes

63 cents of each dollar spent went to programs.

Program services 63% · $527K Management & general 37% · $310K

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

6 people listed on the 990; $41K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$40,718Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Treasury
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Sandra Pohl’s $41K as Executive Director is at the 21st percentile of top reported officer pay among 1709 $100K–1M community development 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Sandra Pohl$40,718$40,942$9,500$8,000
Carol Khewhok—$6,000——
Mark Mitsuda——$1,502—
Laura Smith—$1,050$1,350—

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 Downtown Art Center 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

Promotes arts and culture while revitalizing downtown Honolulu.

Questions for Downtown Art Center

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Provided by the organization

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2 programs · $527K · in their own filed words · FY2024
01

Exhibition hall and facilities used to host special events. Art exhibits, classes, and meeting space for community groups and artist. Gallery shows and classes are curated by downtown art center in order to encourage and promote culture and arts in the DOWNTOWN/CHINATOWN community.

$469Kprogram expense
02

Provides a venue for local artists to show their art work and learn and develop the skills to be able to manage the business aspect of their art. Dac provides training, classes, and consultations for social media, webpage design, marketing, and promotions.

$58Kprogram 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 · FY2024
See all 6 funders →
Grants paid · 1 grant · $11K · 2021–2021
Island Insurance Foundation GrantFY2021$11,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$868K
Ln 12
Gifts and grantsLn 1h$482K
Fees for servicesLn 2g$357K
Other incomeLn 4–11$21K
Money outPt IX
$836K
Ln 25
Programscol B$527K
Managementcol C$310K
Owns and owesPt X
$351K
net assets · Ln 32
Cash and savingsLn 1–2$292K
Total assetsLn 16$351K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$482K
Government grantsLn 1e$82K
Fees for servicesLn 2g$357K
Investment incomeLn 3$9K
Other incomeLn 4–11$21K
Total revenueLn 12$868K
Assets in detailPt X, end of year
CashLn 1$157K
SavingsLn 2$135K
Cash and savings togetherLn 1–2$292K
Land, buildings, equipmentLn 10c$820
Other assetsLn 15$75
Total assetsLn 16$351K
LiabilitiesLn 26$0
Net assetsLn 32$351K
OperationsPt I, VI
EmployeesI 50
VolunteersI 630
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$265K$292K
Land, buildings, equipmentLn 10c$2K$820
Total assetsLn 16$317K$351K
LiabilitiesLn 26$0$0
Net assetsLn 32$317K$351K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$41K$41K
Other salaries and wagesLn 7$92K$28K$63K
Accounting feesLn 11c$34K$34K
Other fees for servicesLn 11g$112K$90K$23K
Advertising and promotionLn 12$25K$6K$18K
Office expensesLn 13$13K$6K$8K
OccupancyLn 16$137K$119K$18K
TravelLn 17$1K$1K
InterestLn 20$14$14
Depreciation, depletion and amortizationLn 22$695$695
InsuranceLn 23$5K$618$4K
Other expenses (24a–d)Ln 24$352K$264K$88K
All other expensesLn 24e$24K$13K$11K
Total functional expensesLn 25$836K$527K$310K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $868K$836K$32K$351K 990 PDF
FY2023 $779K$802K−$23K$317K 990 PDF
FY2022 $659K$409K$249K$340K 990 PDF
FY2021 $227K$171K$57K$90K 990 PDF
FY2020 $43K$13K 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 FY2024 990 (6 parts)
Part I · Summary $868,359 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $217,844$481,688
I-9 Program service revenuePrior year $536,731$356,832
I-10 Investment incomePrior year $5,331$9,006
I-11 Other revenuePrior year $19,116$20,833
I-12 Total revenuePrior year $779,022$868,359
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $91,556$132,620
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $710,062$703,842
I-18 Total expensesPrior year $801,618$836,462
I-19 Revenue less expensesPrior year −$22,596$31,897
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $868,359 across 8 lines filed
VIII-1e Government grants$81,676
VIII-1f All other contributions, gifts and grants$400,012
VIII-1h Total contributions, gifts and grants$481,688
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $356,832$356,832
VIII-3 Investment incomeExcluded from tax $9,006$9,006
VIII-6 Net rental income or lossUnrelated business $15,020$15,020
VIII-8 Net income from fundraising eventsExcluded from tax $5,813$5,813
VIII-12 Total revenueRelated to mission $356,832 · Unrelated business $15,020 · Excluded from tax $14,819$868,359
Part IX · Statement of functional expenses $836,462 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $40,718$40,718
IX-7 Other salaries and wagesPrograms $28,433 · Management $63,469$91,902
IX-11c Accounting feesManagement $34,462$34,462
IX-11g Other fees for servicesPrograms $89,890 · Management $22,606$112,496
IX-12 Advertising and promotionPrograms $6,027 · Management $18,476$24,503
IX-13 Office expensesPrograms $5,713 · Management $7,691$13,404
IX-16 OccupancyPrograms $119,100 · Management $17,515$136,615
IX-17 TravelManagement $1,451$1,451
IX-20 InterestPrograms $14$14
IX-22 Depreciation, depletion and amortizationPrograms $695$695
IX-23 InsurancePrograms $618 · Management $3,941$4,559
IX-24 Other expenses (24a–d)Programs $263,597 · Management $88,372$351,969
IX-24e All other expensesPrograms $12,687 · Management $10,987$23,674
IX-25 Total functional expensesPrograms $526,774 · Management $309,688 · Fundraising $0$836,462
Part X · Balance sheet $351,382 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $131,604$157,162
X-2 Savings and temporary cash investmentsStart of year $133,139$134,575
X-3 Pledges and grants receivableStart of year $50,000$58,750
X-10c Land, buildings and equipment, netStart of year $1,515$820
X-15 Other assetsStart of year $650$75
X-16 Total assetsStart of year $316,908$351,382
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $316,908$351,382
X-32 Total net assets or fund balancesStart of year $316,908$351,382
X-33 Total liabilities and net assetsStart of year $316,908$351,382
Part XI · Reconciliation of net assets $351,382 net assets at year end
XI-1 Total revenue$868,359
XI-2 Total expenses$836,462
XI-3 Revenue less expenses$31,897
XI-4 Net assets at start of year$316,908
XI-8 Prior period adjustments$2,577
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$351,382

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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