2025-05-15T10:24:47-04:00 2024-06-30 RUSSELL YAMANE & ASSOC CPAS INC 2158 MAIN ST SUITE 202 WAILUKU HI 96793 990 2023-07-01 990222998 MAUI ARTS & CULTURAL CENTER % MAUI COMM ARTS & CULTURAL CE MAUI 8082427469 ONE CAMERON WAY KAHULUI HI 96732 ART VENTO PRESIDENT/CEO 8088705788 2025-05-15 true true RUSSELL T YAMANE CPA PRESIDEN P00082045 8082445527 2025-05-15 2023 2025-03-06 01:10:19Z ART VENTO ONE CAMERON WAY KAHULUI HI 96732 10679812 false X www.mauiarts.org X 1982 HI PERFORMING ARTS. 8 8 243 292 0 2984149 3608953 0 0 190544 245873 6600687 6824986 9775380 10679812 0 0 0 0 4226445 4578655 0 0 931935 7060750 7637793 11287195 12216448 -1511815 -1536636 29788400 29066979 1863076 2391757 27925324 26675222 TO ESTABLISH AND PROMOTE A CENTER FOR THE CULTURAL, VISUAL, AND PERFORMING ARTS. false false 4756427 RENTAL ACTIVITIES 3411272 OTHER PROGRAM 8167699 true true false false false false false true false false true false false false true false true false false false false false false false false false false false false true false false false false false false false false true false false false false false false false false true 207 0 243 true false false false false false false false false false false false false false false false false false X 8 8 true false false false false false false true true false false true true true true true true true true false HI X MAUI COMM ARTS CULTURAL CE 8082422787 ONE CAMERON WAY KAHULUI HI 96732 X ART VENTO CEO 40.0 0.0 X 240000 0 0 VIRGILIO AGCOLICOL BOARD MEMBER 1.0 0.0 X 0 0 0 RICHARD CAMERON BOARD MEMBER 1.0 0.0 X 0 0 0 DOROTHY HAYNES BOARD MEMBER 2.0 0.0 X 0 0 0 JIMMY HAYNES CHAIRMAN 2.5 0.0 X X 0 0 0 JAMES JUDGE BOARD MEMBER 1.0 0.0 X 0 0 0 JACK NAIDITCH TREASURER 1.5 0.0 X X 0 0 0 CAROLYN SCHAEFER GRAY SECRETARY 1.5 0.0 X X 0 0 0 ANTHONY TAKITANI BOARD MEMBER 1.0 0.0 X 0 0 0 240000 0 0 1 false true false BAMP PROJECT LLC 1349 KAPIOLANI BLVD 30 HONOLULU HI 96814 ENTERTAINMENT PROMOT 1068464 CATERING CREATIONS BY VASI 1135 MAKAWAO AVE 103 PMB 148 MAKAWAO HI 96768 FOOD CATERING 123955 RAYMOND HO JR DBA RAY JR LLC PO BOX 2730 EWA BEACH HI 96706 ENTERTAINMNT PROMOTR 103948 RICK BARTALINI PRESENTS LLC 1065 KOKO KAI PLACE HONOLULU HI 96825 ENTERTAINMNT PROMOTR 106592 UNIVERSITY HEALTH ALLIANCE PO BOX 29590 HONOLULU HI 96820 HEALTH INSURANCE 212905 7 1134160 2474793 49570 3608953 0 245873 245873 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 EARNED REVENUE 6503949 6503949 SPECIAL EVENTS 321037 321037 6824986 10679812 7070859 0 0 0 0 240000 80000 80000 80000 0 4073216 3327290 548961 196965 0 265439 197467 52608 15364 0 0 0 0 0 0 0 0 176912 141894 7327 27691 58701 45192 1313 12196 0 0 0 0 0 277087 268669 3862 4556 0 0 1872835 1872835 254424 229649 21218 3557 ARTIST FEES & PRODUCTION COSTS 1174529 1075005 99524 UTILITIES 643005 488593 11720 142692 SUPPLIES 267488 187159 38616 41713 PROFESSIONAL FEES 386256 215528 169635 1093 2526556 1911253 308719 306584 12216448 8167699 3116814 931935 3620205 4388444 1000000 1000000 4371615 3510610 431965 118050 0 0 0 0 0 0 45487 51725 0 0 52851882 40059134 14050050 12792748 5972196 6544573 0 0 0 0 0 0 296882 660829 29788400 29066979 1048400 1408359 0 0 503235 683398 0 0 0 0 0 0 0 0 0 0 311441 300000 1863076 2391757 X 19013689 19047071 8911635 7628151 27925324 26675222 29788400 29066979 -1536636 286534 X false true X true false X 2202178 5942721 3530042 3210285 3929990 18815216 0 0 2202178 5942721 3530042 3210285 3929990 18815216 0 18815216 160003 117774 99808 190544 245873 814002 0 0 19629218 24345320 0.95853 0.96280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X false 44739576 31946828 12792748 689714 689714 37848 37848 7384744 7384744 12792748 0 OTHER LIABILITIES 300000 300000 10966346 286534 286534 10679812 10679812 12216448 12216448 12216448 ENDOWMENT FUNDS PERMANENTLY RESTRICTED ENDOWMENT FUNDS WILL BE USED AS STIPULATED BY THE DONOR. SOME EARNINGS OFF OF THE PERMANENTLY RESTRICTED FUNDS WILL BE USED TO SUBSIDIZE EDUCATIONAL ACTIVITIES FOR THE DISADVANTEAGED PEOPLE OF MAUI COUNTY. BOARD DESIGNATED ENDOWMENT FUNDS WILL BE USED FOR OTHER ENDOWMENTS, MAINTENANCE, AND AS A WORKING CAPITAL FUND. X false false false false false false false false false ART VENTO CEO 240000 240000 false false false INVESTMENT EQUITY SECURITIES BEGINNING BOOK VALUE IS $5,972,196. ENDING BOOK VALUE IS $6,544,573. A VARIANCE OF $572,377. GOVERENCE, MANAGEMENT, AND DISCLOSURE PART VI: LINE 8A-GOVERENCE COMMITTEE DOES NOT KEEP MINUTES. LINE 12C-In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the Board of Directors for consideration of the transaction or proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after discussion with the interested person, he/she shall leave the meeting while the determination of a conflict of interest is discussed and voted upon. The remaining Board of Directors shall decide if a conflict of interest exists. If the Board of Directors has a reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If after hearing the member's response and after making further investigation as warranted by the circumstances, the Board determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action. All such conflict of interest proceedings shall be documented in minutes to such meetings. LINE 16B-THERE IS NO WRITTEN POLICY FOR PARTNERING WITH PARTNERS. FORM 990, PART IV, LINE 11b THE VICE PRESIDENT OF FINANCE REVIEWS THE TAX RETURN PRIOR TO FILING. FORM 990, PART IV, LINE 19 THE TAX RETURN IS AVAILABLE UPON REQUEST. FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:FOOD AND BEVERAGE TOTAL EXPENSES:627808 PROGRAM SERVICES:477794 MANAGEMENT AND GENERAL:2405 FUNDRAISING:147609 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:TAXES AND LICENSE TOTAL EXPENSES:616820 PROGRAM SERVICES:504156 MANAGEMENT AND GENERAL:51863 FUNDRAISING:60801 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:REPAIRS AND MAINTENACE TOTAL EXPENSES:188494 PROGRAM SERVICES:151931 MANAGEMENT AND GENERAL:12244 FUNDRAISING:24319 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:EQUIPMENT RENTAL TOTAL EXPENSES:337777 PROGRAM SERVICES:279461 MANAGEMENT AND GENERAL:12616 FUNDRAISING:45700 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:NEWSLETTER TOTAL EXPENSES:25067 PROGRAM SERVICES:23473 FUNDRAISING:1594 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MISCELLANEOUS TOTAL EXPENSES:293607 PROGRAM SERVICES:262716 MANAGEMENT AND GENERAL:4330 FUNDRAISING:26561 FORM 990 PART IX LINE 24 - OTHER EXPENSES DESCRIPTION:MAINTENANCE RESERVE/CAPITAL EX TOTAL EXPENSES:436983 PROGRAM SERVICES:211722 MANAGEMENT AND GENERAL:225261