Maui Community Theatre

Analysis

Maui Community Theatre is a registered charity in United States, based in Wailuku, HI. It received its IRS tax-exemption ruling in February 1975, 51 years ago. Its declared purposes cover arts, culture and humanities, which this site groups under arts, culture, heritage and science. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending June 2023, Maui Community Theatre reported income of $629k and spending of $729k, spending 116% of what it took in. Across the 5 years on record, from June 2019 to June 2023, income fell from $729k to $629k (-14%), an average of -3.6% a year. The sharpest change came in the year to June 2022, when income rose by 74%. Over the whole period it spent 101% of the income it received.

Among 45,478 United States charities whose main cause is arts, culture, heritage and science and that reported income, Maui Community Theatre sits at the 80th percentile: it is larger than about 80% of them. Against every charity in United States with reported income it ranks in the 73rd percentile, and in the 73rd percentile within HI. Charities of a similar size with the same main cause include Theatre L Homme Dieu ($629k), Aguilas ($629k) and Radiant Hall Studios ($629k).

On its Form 990 for the period ending June 2023, revenue came from contributions and grants 21% and program service revenue 65% of the total. Compensation of current officers, directors and key employees was $55k (7.5% of expenses). Other salaries and wages came to $182k. At year end it held assets of $345k against liabilities of $12k, net assets of $333k. It reported 13 employees.