Nonprofit · EIN 83-3528501
ARTS KAUAI
Tax-exempt · KAPAA, HI 96746
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $38,926 | $29,988 | $8,938 | $0 | $0 | $0 |
| December 31, 2024 | 990-PF | $25,811 | $27,031 | -$1,220 | $0 | $0 | $0 |
| December 31, 2023 | 990-PF | $17,812 | $15,601 | $2,211 | $0 | $0 | $0 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $38,926
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
Balance sheet and other
- Total assets, start of year
- $0
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Terry Low 4762 Hauaala Rd, Kapaa, HI 96746 | President | 30 | $0 |
| Roger Jacobs 4491 Rice St, Lihue, HI 96766 | Vice President/Secretary | 10 | $0 |
| William Scott Dick 2445 Kolo Rd, Kilauea, HI 96754 | Vice President | 10 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TERRY J LOW 4762 HAUAALA RD, Kapaa, HI 96746 | PRESIDENT | 0 | $0 |
| ROGER JACOBS 4491 RICE STREET, Lihue, HI 96766 | VICE PRESIDENT/SEC | 0 | $0 |
| WILLIAM SCOTT DICK 2445 KOLO RD, Kilauea, HI 96754 | VICE PRESIDENT | 0 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TERRY J LOW 4762 HAUAALA RD, Kapaa, HI 96746 | PRESIDENT | 0 | $0 |
| ROGER JACOBS 4491 RICE STREET, Lihue, HI 96766 | VICE PRESIDENT/SEC | 0 | $0 |
| WILLIAM SCOTT DICK 2445 KOLO RD, Kilauea, HI 96754 | VICE PRESIDENT | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 4762 HAUAALA RD, KAPAA, HI 96746-1813
- In care of
- % TERRY J LOW
- Signed the 990-PF
- Terry Low, President
- Phone
- (808) 652-5392
- Website
- ARTSKAUAI.ORG
- Return prepared by
- HRB TAX GROUP INC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 83-3528501
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Arts, culture and humanities (A90)
- Assets (IRS master file)
- $1
- Income (IRS master file)
- $38,926
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $38,926 | $29,988 | $0 | XML |
| 990-PF | December 2024 | $25,811 | $27,031 | $0 | XML |
| 990-PF | December 2023 | $17,812 | $15,601 | $0 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 83-3528501).
Questions about ARTS KAUAI
- What is the EIN of ARTS KAUAI?
- The employer identification number (EIN) of ARTS KAUAI is 83-3528501.
- Is ARTS KAUAI tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to ARTS KAUAI tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does ARTS KAUAI file?
- Form 990-PF. Private foundations file every year.
- When is the next return of ARTS KAUAI due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ARTS KAUAI last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of ARTS KAUAI?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does ARTS KAUAI have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $38,926, expenses of $29,988 and total assets of $0 at year end.
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- HEIVA I KAUAI EIN 99-3204050 · last filed 990-EZ for 2025
- NA KUPUNA O KAUAI LEGACY OF ALOHA EIN 93-2912147 · last filed 990-N for 2025
- TROPICBIRD ENTERTAINMENT INC EIN 82-4214282 · last filed 990-N for 2025
- KAUAI QUILT SHOW EIN 86-3194119 · last filed 990-N for 2024
- KMS CHOIR BOOSTERS CLUB EIN 37-1737723 · last filed 990-N for 2024
All nonprofits in KAPAA · Hawaii · Arts, culture and humanities