Waimea Community Theatre
EIN: 237079250 · Kamuela, HI
| Metric | Value |
|---|---|
| Total Revenue | $76K |
| Total Expenses | $38K |
| Net Assets | $15K |
Is Waimea Community Theatre Legit?
Insufficient Data
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
About Waimea Community Theatre
Waimea Community Theatre (EIN: 237079250) is a nonprofit organization based in Kamuela, HI. The organization reported total revenue of $76K and total assets of $73K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Waimea Community Theatre's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Waimea Community Theatre is a micro nonprofit that has been operating for 55 years, with 9 years of IRS 990 filings on record (2010–2018). Revenue has grown at a compound annual rate of -13.9%.
Key Financial Metrics (2018)
From the most recent IRS 990 filing on record:
| Total Revenue | $20K |
| Total Expenses | $38K |
| Surplus / Deficit | $-18,212 |
| Total Assets | $25K |
| Total Liabilities | $10K |
| Net Assets | $15K |
| Operating Margin | -91.4% |
| Debt-to-Asset Ratio | 39.7% |
| Months of Reserves | 7.9 months |
Financial Health Grade: B
In 2018, Waimea Community Theatre reported a deficit of $18K with expenses exceeding revenue, holds 7.9 months of operating reserves (strong position), has a debt-to-asset ratio of 39.7% (moderate leverage).
Financial Trends
Over 9 years of filings (2010–2018), Waimea Community Theatre's revenue has declined at a compound annual growth rate (CAGR) of -13.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2018 | -75.9% | -54.8% | -42.0% |
| 2017 | -7.5% | -0.7% | -3.7% |
| 2016 | +106.9% | +48.7% | +11.2% |
| 2015 | -13.0% | +29.6% | -25.5% |
| 2014 | +30.5% | -1.1% | +12.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1200 |
| IRS Ruling Date | 1971 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Analysis Pending
AI enrichment for Waimea Community Theatre has not yet been completed. Basic IRS 990 data is shown below. Check back later for a full transparency report including a Mission Score, spending breakdown, executive compensation analysis, and red flags assessment.
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Waimea Community Theatre with a Mission Score of 0 out of 100 (Very Poor). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Key Financial Metrics (2018)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $18K, with expenses exceeding revenue.
- Debt-to-asset ratio: 39.7%.
Frequently Asked Questions about Waimea Community Theatre
Is Waimea Community Theatre a legitimate charity?
Waimea Community Theatre (EIN: 237079250) is a registered tax-exempt nonprofit based in Hawaii. It has 9 years of IRS 990 filings on record. Total revenue: $76K. No red flags identified. Financial health grade: B.
How does Waimea Community Theatre spend its money?
Waimea Community Theatre reported $76K in total revenue in IRS 990 filings. 9 years of filing data available. Expenses exceeded revenue in the most recent year. Review the full spending breakdown on NonprofitSpending.
Are donations to Waimea Community Theatre tax-deductible?
Waimea Community Theatre is registered as a tax-exempt nonprofit (EIN: 237079250). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Where is Waimea Community Theatre located?
Waimea Community Theatre is headquartered in Kamuela, Hawaii and files with the IRS under EIN 237079250.
How many years of IRS 990 filings does Waimea Community Theatre have?
Waimea Community Theatre has 9 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $76K in total revenue.
Filing History
IRS 990 filing history for Waimea Community Theatre showing financial trends over 9 years of public records:
Over 9 years of IRS 990 filings (2010–2018), Waimea Community Theatre's revenue has declined by 69.9%, moving from $66K to $20K. Total assets decreased by 48.5% over the same period, from $49K to $25K. Total functional expenses fell by 35.9%, from $60K to $38K. In its most recent filing year (2018), Waimea Community Theatre reported a deficit of $18K, with expenses exceeding revenue. The organization holds $10K in liabilities against $25K in assets (debt-to-asset ratio: 39.7%), resulting in net assets of $15K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2018 | $20K | $38K | $25K | $10K | — | View 990 |
| 2017 | $83K | $84K | $43K | $10K | — | View 990 |
| 2016 | $90K | $85K | $45K | $10K | — | View 990 |
| 2015 | $43K | $57K | $41K | $10K | — | View 990 |
| 2014 | $50K | $44K | $54K | $10K | — | View 990 |
| 2013 | $38K | $45K | $48K | $10K | — | View 990 |
| 2012 | $52K | $61K | $55K | $10K | — | View 990 |
| 2011 | $57K | $43K | $63K | $10K | — | — |
| 2010 | $66K | $60K | $49K | $10K | — | View 990 |
Year-by-Year Financial Summary
- 2018: Revenue of $20K, expenses of $38K, and assets of $25K (revenue -75.9% year-over-year).
- 2017: Revenue of $83K, expenses of $84K, and assets of $43K (revenue -7.5% year-over-year).
- 2016: Revenue of $90K, expenses of $85K, and assets of $45K (revenue +106.9% year-over-year).
- 2015: Revenue of $43K, expenses of $57K, and assets of $41K (revenue -13.0% year-over-year).
- 2014: Revenue of $50K, expenses of $44K, and assets of $54K (revenue +30.5% year-over-year).
- 2013: Revenue of $38K, expenses of $45K, and assets of $48K (revenue -27.1% year-over-year).
- 2012: Revenue of $52K, expenses of $61K, and assets of $55K (revenue -7.7% year-over-year).
- 2011: Revenue of $57K, expenses of $43K, and assets of $63K (revenue -14.4% year-over-year).
- 2010: Revenue of $66K, expenses of $60K, and assets of $49K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Waimea Community Theatre:
Data Sources and Methodology
This transparency report for Waimea Community Theatre is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.