KAPENA SCHOOL OF MUSIC (EIN 843491618) - 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

2019

Legal Domicile

Principal Officer

KALENA PARISH

Phone

8082218501

Tax Period

2025-01-01 to 2025-12-31

KAPENA SCHOOL OF MUSIC, founded in 2019, is a small nonprofit in the Arts, Culture & Humanities sector that reported $317K in total revenue in fiscal year 2025. Revenue decreased 9% compared to the prior year. Expenses of $412K exceeded revenue, resulting in a 30% operating deficit.

Mission

MUSIC EDUCATION

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $317,022

Investment Income $0

Other Revenue $0

TOTAL REVENUE $317,022

Expense Breakdown

Grants Paid $0

Salaries & Benefits $33,019

Fundraising Expenses $0

Program Expenses $411,922

Other Expenses $378,903

TOTAL EXPENSES $411,922

Year-over-Year Comparison

	2025	2024	Change
Revenue	$317,022	$348,621	-0.1%
Expenses	$411,922	$314,188	+0.3%
Net Income	$-94,900	$34,433	-3.8%

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

Volunteers

N/A

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
LEOLANI DE LIMA	P/D/AS	1.00	Officer Director	$0	$0	$0
KALENA PARISH	EXECUTIVE DIRECTOR	1.00	Officer Director	$0	$0	$0
CHARMAINE DE LIMA	T/D	1.00	Officer Director	$0	$0	$0
ROSS UEHARA-TILTON	CLO/D	1.00	Officer Director	$0	$0	$0
TIANA YOSHIDA	VP/D/AS	1.00	Officer Director	$0	$0	$0
MAX MUKAI	DIRECTOR	1.00	Director	$0	$0	$0
NINA KI	V/S/D	1.00	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	$317,022	$411,922	$18,236	$-94,900
2024	No data	No data	No data	No data
2023	$290,575	$284,242	$18,979	$6,333
2022	$235,438	$133,114	$97,334	$102,324

KAPENA SCHOOL OF MUSIC