Arts, Culture & Humanities (A230) IRS Verified DX Registered 990 on File

LANAI ARTS & CULTURE CENTER

EIN: 99-0289835 · LANAI CITY, HI 96763-0701 · United States · FY 2023 Data

3 out of 5 59 / 100 Based on one year of filings

Financial strength (30%) 100/100

Reliability (20%) 55/100

Effectiveness (25%) 73/100

Impact (25%) No data yet

Financial data: FY 2023 · Scored 9/13/2026

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CharityAI™ Score

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Financial Overview — FY 2023

$59K

Total Revenue

$92K

Total Expenses

$126K

Net Assets

N/A

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 85.0%

Fundraising Efficiency 3.6%

Operating Reserve 16.52x

Liability-to-Asset 1.0%

Revenue Diversification 17.9%

Compared with Peers

FY 2023

Compared with 16,412 similar organizations (United States, Arts, Culture & Humanities, under $100K in expenses), FY 2023.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	85.0%	82.0%	P10P90	Above median
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	3.6%	35.3%	P10P90	Above median
Operating reserve Months of expenses covered by net assets · higher is better	16.5 mo	18.4 mo	P10P90	Below median
Liabilities to assets Total liabilities / total assets · lower is better	1.0%	0.0%	P10P90	Below median
Revenue concentration Share of revenue from the largest source · lower is better	17.9%	90.6%	P10P90	Top quarter
Surplus margin Surplus as a share of revenue	-54.2%	9.0%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2023	$59K	$92K	$126K	85.0%	—
2021	$118K	$85K	N/A	—	1

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Organization Details

EIN: 99-0289835
State: HI
City: LANAI CITY
ZIP: 96763-0701
Classification: A230
Category: Arts, Culture & Humanities
Rating: 3★
Coverage: B
Last Updated: Aug 2026
IRS Ruling Year: 2004
Foundation Code: 15
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
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"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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