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Hui No'eau FY2023 filing

Tax-deductible

Makawao, HI501(c)(3)Since 1964EIN 99-6012378Revenue $1.5M in FY2023

On file with the IRShuinoeau.com2841 Baldwin Ave, 96768-9642 · Makawao, HITax-exempt since Jul 1967Publicly supported — 509(a)(2)

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Unlocking creativity through exceptional visual arts education and enhancing this endeavor through preservation of the historic kaluanui estate.

501(c)(3) charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
$94K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
4 of 6
filings with a surplus
Average surplus $226K a year · 15% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$94K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
23 mo
of spending, in cash
Looks good: 23.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $12K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$472K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
17
of 17 voting members
Looks good: 17 of 17 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
-2% vs prior year
Spent
$1.3M
To programs
70%
Net assets
$6.9M
By yearFY2020–FY2025
Revenue
$1.5M
FY2023▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$1.2M
FY2022$1.6M
FY2023$1.5M
FY2024$2.0M
FY2025$1.7M
Expenses
$1.3M
FY2023▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$992K
FY2022$1.1M
FY2023$1.3M
FY2024$1.5M
FY2025$1.8M
Net assets
$6.9M
FY2023▲ +4%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.9M
FY2021$6.1M
FY2022$6.6M
FY2023$6.9M
FY2024$7.4M
FY2025$7.3M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1967.

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

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $902K Management & general 4% · $53K Fundraising 26% · $339K

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

18 people listed on the 990; $94K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$93,768Pt VII · Sec A
Robert Stoner
Co-President
$0Pt VII · Sec A
Will Spence
Vice Preside
$0Pt VII · Sec A
Tod Wood
Treasurer
$0Pt VII · Sec A
Keoki Freeland
Asst. Secret
$0Pt VII · Sec A
Carolyn M Schaefer
Asst. Secret
$0Pt VII · Sec A
Cheryl Tipton
Asst. Secret
$0Pt VII · Sec A
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Anne-Marie Forsythe$130,000$114,312$93,768$92,868$92,500$68,229
Caroline Mcglynn-Killhour—————$121,406

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 Hui No'eau 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

Teach visual arts and preserve a historic estate to foster creativity.

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Provided by the organization

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3 programs · $902K · in their own filed words · FY2022
01

High quality foundation art classes service over 1,000 adults annually. Sequential-based instruction gives students the framework for developing skills in ceramics, drawing, fiber art, glassblowing, printmaking, photography, painting, jewelry & metalsmithing and hawaiian cultural workshops and demonstrations.

$391Kprogram expense
02

Youth programs serve over 4,700 maui youth annually through regular hui youth and family programs, art camps, and additional program outreach opportunities and field trips. Hui no`eau collaborates with community organizations, schools and educators to serve at-risk and special needs youth or those without adequate arts education funding.

$337Kprogram expense
03

Hui exhibits provide meaningful opportunities to participate in the visual arts in a public, open space by offering up to eight free and open to the public exhibitions annually. The program has advanced careers and continues to define maui's local visual arts movement.

$175Kprogram 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
The Ayco Charitable FoundationFY2025$12K
Total grants receivedfrom 1 funder$12K
Grants paid · 1 grant · $10K · 2023–2023
Unitemized GrantFY2023$10,250

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$881K
Fees for servicesLn 2g$446K
Other incomeLn 4–11$195K
Money outPt IX
$1.3M
Ln 25
Programscol B$902K
Managementcol C$53K
Fundraisingcol D$339K
Owns and owesPt X
$6.9M
net assets · Ln 32
Cash and savingsLn 1–2$2.5M
Total assetsLn 16$7.3M
LiabilitiesLn 26$472K
PeoplePt VI, VII
18
listed · VII A
PaidVII A1
Voting boardVI 1a17
IndependentVI 1b17
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$881K
Government grantsLn 1e$101K
Noncash giftsLn 1g$113K
Fundraising eventsLn 1c$234K
Fees for servicesLn 2g$446K
Investment incomeLn 3$20K
Other incomeLn 4–11$195K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$399K
SavingsLn 2$2.1M
Cash and savings togetherLn 1–2$2.5M
Land, buildings, equipmentLn 10c$4.2M
Other assetsLn 15$302K
Total assetsLn 16$7.3M
LiabilitiesLn 26$472K
Net assetsLn 32$6.9M
OperationsPt I, VI
EmployeesI 524
VolunteersI 622
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 FY23End FY23
Cash and savingsLn 1–2$2.2M$2.5M
Land, buildings, equipmentLn 10c$4.3M$4.2M
Total assetsLn 16$6.8M$7.3M
LiabilitiesLn 26$171K$472K
Net assetsLn 32$6.6M$6.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$101K$56K$6K$39K
Other salaries and wagesLn 7$311K$171K$18K$121K
Pension plan contributionsLn 8$5K$3K$275$2K
Other employee benefitsLn 9$34K$19K$2K$13K
Payroll taxesLn 10$66K$36K$4K$26K
Accounting feesLn 11c$44K$38K$2K$4K
Other fees for servicesLn 11g$231K$208K$1K$21K
Advertising and promotionLn 12$58K$46K$3K$9K
OccupancyLn 16$78K$60K$6K$12K
Depreciation, depletion and amortizationLn 22$121K$112K$9K
Other expenses (24a–d)Ln 24$247K$154K$2K$90K
Total functional expensesLn 25$1.3M$902K$53K$339K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.7M$1.8M−$32K$7.3M 990 PDF
FY2024 $2.0M$1.5M$492K$7.4M 990 PDF
FY2023 Viewing $1.5M$1.3M$248K$6.9M 990 PDF
FY2022 $1.6M$1.1M$503K$6.6M 990 PDF
FY2021 $1.2M$992K$190K$6.1M 990 PDF
FY2020 $1.0M$1.1M−$45K$5.9M 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 M · Noncash O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $1,542,551 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,058,587$881,325
I-9 Program service revenuePrior year $342,487$445,973
I-10 Investment incomePrior year $874$19,787
I-11 Other revenuePrior year $177,350$195,466
I-12 Total revenuePrior year $1,579,298$1,542,551
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $490,196$516,048
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $586,550$778,662
I-18 Total expensesPrior year $1,076,746$1,294,710
I-19 Revenue less expensesPrior year $502,552$247,841
Part VI · Governance 17 of 17 board members independent, 2 to look at
VI-1a Voting members of the governing body17
VI-1b Independent voting members17
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 $1,542,551 across 12 lines filed
VIII-1b Membership dues$58,670
VIII-1c Fundraising events$234,022
VIII-1e Government grants$101,117
VIII-1f All other contributions, gifts and grants$487,516
VIII-1g Noncash contributions (included above)$112,872
VIII-1h Total contributions, gifts and grants$881,325
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $445,973$445,973
VIII-3 Investment incomeExcluded from tax $19,787$19,787
VIII-6 Net rental income or lossExcluded from tax $40,953$40,953
VIII-8 Net income from fundraising eventsExcluded from tax −$82,223−$82,223
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $236,736$236,736
VIII-12 Total revenueRelated to mission $682,709 · Excluded from tax −$21,483$1,542,551
Part IX · Statement of functional expenses $1,294,710 across 11 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $55,631 · Management $5,926 · Fundraising $39,395$100,952
IX-7 Other salaries and wagesPrograms $171,316 · Management $18,249 · Fundraising $121,319$310,884
IX-8 Pension plan contributionsPrograms $2,581 · Management $275 · Fundraising $1,827$4,683
IX-9 Other employee benefitsPrograms $18,641 · Management $1,985 · Fundraising $13,201$33,827
IX-10 Payroll taxesPrograms $36,206 · Management $3,857 · Fundraising $25,639$65,702
IX-11c Accounting feesPrograms $37,710 · Management $2,214 · Fundraising $4,427$44,351
IX-11g Other fees for servicesPrograms $208,075 · Management $1,267 · Fundraising $21,329$230,671
IX-12 Advertising and promotionPrograms $46,452 · Management $2,630 · Fundraising $9,122$58,204
IX-16 OccupancyPrograms $59,608 · Management $6,140 · Fundraising $12,218$77,966
IX-22 Depreciation, depletion and amortizationPrograms $111,664 · Management $9,196$120,860
IX-24 Other expenses (24a–d)Programs $154,461 · Management $1,734 · Fundraising $90,415$246,610
IX-25 Total functional expensesPrograms $902,345 · Management $53,473 · Fundraising $338,892$1,294,710
Part X · Balance sheet $7,343,847 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $162,553$399,321
X-2 Savings and temporary cash investmentsStart of year $2,065,627$2,124,274
X-4 Accounts receivableStart of year $25,543$259,967
X-9 Prepaid expenses and deferred chargesStart of year $35,374$44,373
X-10c Land, buildings and equipment, netStart of year $4,309,278$4,213,638
X-15 Other assetsStart of year $195,797$302,274
X-16 Total assetsStart of year $6,794,172$7,343,847
X-17 Accounts payable and accrued expensesStart of year $39,194$94,722
X-19 Deferred revenueStart of year $120,941$367,247
X-25 Other liabilitiesStart of year $10,417$10,417
X-26 Total liabilitiesStart of year $170,552$472,386
X-27 Net assets without donor restrictionsStart of year $5,307,465$5,503,251
X-28 Net assets with donor restrictionsStart of year $1,316,155$1,368,210
X-32 Total net assets or fund balancesStart of year $6,623,620$6,871,461
X-33 Total liabilities and net assetsStart of year $6,794,172$7,343,847
Part XI · Reconciliation of net assets $6,871,461 net assets at year end
XI-1 Total revenue$1,542,551
XI-2 Total expenses$1,294,710
XI-3 Revenue less expenses$247,841
XI-4 Net assets at start of year$6,623,620
XI-10 Net assets at end of year$6,871,461

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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