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Nonprofit · EIN 99-0190207

THE GARDEN ISLAND ARTS COUNCIL

Tax-exempt · LIHUE, HI 96766

Financials

$134K$161K2023$411K$249K2024$300K$323K2025
Revenue Expenses · by fiscal year end
Financials of THE GARDEN ISLAND ARTS COUNCIL by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2026990$299,734$322,529-$22,795$322,982$1,809$321,173
June 30, 2025990$411,176$248,821$162,355$349,106$3,549$345,557
June 30, 2024990-EZ$134,449$161,177-$26,728$194,869$1,683$193,186
Financial details: 990 for the year ended June 30, 2026

Revenue

Contributions, gifts and grants
$240,801
of which government grants
$98,988
Membership dues
$7,527
Program service revenue
$56,795
Investment income
$2,138
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Legal fees
$12
Accounting fees
$2,078
Occupancy
$60,063
Travel
$22,812
Program services (functional)
$261,336
Management and general (functional)
$61,193

Balance sheet and other

Total assets, start of year
$349,106
Total assets, end of year
$322,982
Total liabilities, end of year
$1,809
Net assets, end of year
$321,173
Net assets without donor restrictions
$321,173
Gross receipts
$299,734
Employees
0
Volunteers
374
Year formed
1977
State of legal domicile
HI

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 for the year ended June 30, 2026, highest compensation first.

NameTitleHours / weekCompensation
Carol YotsudaExecutive Director
Key employee
40$3,800
Jodi AscuenaDirector
Trustee or director
5$0
Tamara BraunDirector
Trustee or director
5$0
Micki EvslinDirector
Trustee or director
5$0
Fahy BaileyDirector
Trustee or director
5$0
Joan F LuzneyDirector
Trustee or director
5$0
Bev MontelPresident
Trustee or director
5$0
Diane Wry UnderwoodSecretary
Trustee or director
5$0
Rebecca Eve SolomonTreasurer
Trustee or director
5$0
Larry BucklerDiretor
Trustee or director
5$0
Kaplan BunceDirector
Trustee or director
5$0
Shannon HiramotoDirector
Key employee
10$0
990 for the year ended June 30, 2025: 15 people
NameTitleHours / weekCompensation
Michael ShintaniDirector
Trustee or director
5$0
Shannon HiramotoDirector
Trustee or director
5$0
Jodi AscuenaDirector
Trustee or director
5$0
Tamara BraunDirector
Trustee or director
5$0
Micki EvslinDirector
Trustee or director
5$0
Susan HoernerDirector
Trustee or director
5$0
Terence M LiuDirector
Trustee or director
5$0
Fahy BaileyDirector
Trustee or director
5$0
Joan F LuzneyDirector
Trustee or director
5$0
Tora SmartDirector
Trustee or director
5$0
Bev MontelPresident
Officer
5$0
Diane Wry UnderwoodSecretary
Officer
5$0
Ira MeyerVice President
Officer
5$0
Rebecca Eve SolomonTreasurer
Officer
5$0
Carol YotsudaExecutive Director
Key employee
40$0
990-EZ for the year ended June 30, 2024: 14 people
NameTitleHours / weekCompensation
Bev MontelPresident5$0
Diane Wry UnderwoodSecretary5$0
Ira MeyerVice President5$0
Rebecca Eve SolomonTreasurer5$0
Michael ShintaniDirector5$0
Shannon HiramotoDirector5$0
Jodi AscuenaDirector5$0
Tamara BraunDirector5$0
Micki EvslinDirector5$0
Susan HoernerDirector5$0
Terence M LiuDirector5$0
Fahy BaileyDirector5$0
Joan F LuzneyDirector5$0
Tora SmartDirector5$0

Address and contacts

Address (IRS master file)
PO BOX 827, LIHUE, HI 96766-0827
Principal officer (990 for 2025)
Carol Yotsuda, P O Box 1924, Lihue, HI 96766
Signed the 990
Joan Luzney, President
Phone
(808) 635-3039

Mission

Promote arts on Kauai

990 for the year ended June 30, 2026

Program accomplishments

  • Mosaic Program - create a mosaic wall at the Kilauea Lighthouse depicting the Hawaiian islands chain. Mosaic mural involved 50 artists and 30 volunteers
    Expenses $101,486 · revenue $67,554
  • Concerts - E Kanikapila Kakau - presented eight concerts on eight Mondays with 35 artists. 2615 locals and visitors attended the concerts. The Christmas music concert involved 15 artists, 30 volunteers and approximately 225 persons attended tghe event.
    Expenses $140,052 · revenue $140,052
  • Educational art visits and craft classes - including Crafts studio, Outreach projects and work sessions Presented Kauai Crafts Studio Workshops - 295 attending
    Expenses $10,728 · revenue $30,388
  • Airport Project - 4 exhibits displayed at Lihue Airport utilizing 4 artists and 20 volunteers. Approximately 3,500,000 pass by the exhibits annually. Van Go - Brings arts educatin diretlyh to schools, libraries and communityh centers offering visual arts, storytellin and crafts. 70 people attended with six volunteers
    Expenses $9,070 · revenue $15,000

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026990 on file
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990-EZ on file

IRS record

EIN
99-0190207
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1980
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$322,982
Income (IRS master file)
$299,734

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2026$299,734$322,529$322,982XML
990June 2025$411,176$248,821$349,106XML
990-EZJune 2024$134,449$161,177$194,869XML
990-EZJune 2023–––IRS
990-EZJune 2022–––IRS
990-EZJune 2021–––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 99-0190207).

Questions about THE GARDEN ISLAND ARTS COUNCIL

What is the EIN of THE GARDEN ISLAND ARTS COUNCIL?
The employer identification number (EIN) of THE GARDEN ISLAND ARTS COUNCIL is 99-0190207.
Is THE GARDEN ISLAND ARTS COUNCIL tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1980.
Are donations to THE GARDEN ISLAND ARTS COUNCIL tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does THE GARDEN ISLAND ARTS COUNCIL file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of THE GARDEN ISLAND ARTS COUNCIL due?
The return for tax year 2026 (the year ending June 30, 2027) is due November 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did THE GARDEN ISLAND ARTS COUNCIL last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2026.
Who is the principal officer of THE GARDEN ISLAND ARTS COUNCIL?
The 990 for the year ended June 30, 2026 names Carol Yotsuda.
Who are the officers and directors of THE GARDEN ISLAND ARTS COUNCIL?
The 990 for the year ended June 30, 2026 lists 12 people; 1 received compensation from the organization, the highest $3,800 (Carol Yotsuda, Executive Director).
How much revenue does THE GARDEN ISLAND ARTS COUNCIL have?
On its 990 for the year ended June 30, 2026 it reported revenue of $299,734, expenses of $322,529 and total assets of $322,982 at year end.

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