KAMUELA PHILHARMONIC ORCHESTRA SOCIETY (EIN 203984683) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2005

Legal Domicile

Principal Officer

BINTI BAILEY

Phone

6103225116

Tax Period

2024-07-01 to 2025-06-30

KAMUELA PHILHARMONIC ORCHESTRA SOCIETY, founded in 2005, is a small nonprofit in the Arts, Culture & Humanities sector that reported $410K in total revenue in fiscal year 2024. Revenue surged 36% from the prior year, signaling strong growth momentum.

Mission

THE ORGANIZATION'S PRIMARY PURPOSE SHALL BE TO PRESENT LIVE PERFORMANCES OF CLASSICAL MUSIC FOR THE PEOPLE OF, AND VISITORS TO, HAWAII COUNTY, ESPECIALLY INCLUDING STUDENTS. ITS PRIMARY GOAL IS TO ENRICH THE LIVES OF ALL WHO COME IN CONTACT WITH ITS ACTIVITIES.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $332,300

Program Service Revenue $75,737

Investment Income $247

Other Revenue $1,655

TOTAL REVENUE $409,939

Expense Breakdown

Grants Paid $0

Salaries & Benefits $9,704

Fundraising Expenses $14,742

Program Expenses $334,840

Other Expenses $398,341

TOTAL EXPENSES $408,045

Year-over-Year Comparison

	2024	2023	Change
Revenue	$409,939	$300,682	+0.4%
Expenses	$408,045	$312,434	+0.3%
Net Income	$1,894	$-11,752	-1.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DENNIS YATES	PRESIDENT	6.00	Officer Director	$0	$0	$0
BINTI BAILEY	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
NIEL THOMAS	INTERIM SECR	2.00	Officer Director	$0	$0	$0
DARREN HAMILTON	TREASURER TI	2.00	Officer Director	$0	$0	$0
DAVID TURNER	TREASURER EF	4.00	Officer Director	$0	$0	$0
PAM LIVINGSTON	DIRECTOR	2.00	Director	$0	$0	$0
JESSE YODER	DIRECTOR	5.00	Director	$0	$0	$0
KEVIN FENNER	DIRECTOR	2.00	Director	$0	$0	$0
BILL SCHALLENBERG	DIRECTOR	2.00	Director	$0	$0	$0
PEGGY KENT	DIRECTOR	2.00	Director	$0	$0	$0
HEATHER HAMILTON	DIRECTOR	2.00	Director	$0	$0	$0
JIM MONK	DIRECTOR	3.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$409,939	$408,045	$46,264	$1,894
2024	$300,682	$312,434	$30,676	$-11,752
2023	$201,123	$274,189	$37,796	$-73,066
2021	$76,919	$73,895	$71,174	$3,024
2020	$172,370	$136,885	$68,150	$35,485
2019	$225,432	$222,665	$32,665	$2,767

KAMUELA PHILHARMONIC ORCHESTRA SOCIETY