Kamuela Philharmonic Orchestrasociety
Kamuela Philharmonic Orchestrasociety experiences fluctuating revenues and expenses, with recent deficits and modest assets.
EIN: 203984683 · Kamuela, HI · NTEE: A69 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $431K |
| Total Expenses | $274K |
| Program Spending | 80% |
| Net Assets | $38K |
| Transparency Score | 70/100 |
Is Kamuela Philharmonic Orchestrasociety Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Kamuela Philharmonic Orchestrasociety directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Kamuela Philharmonic Orchestrasociety
Kamuela Philharmonic Orchestrasociety (EIN: 203984683) is a nonprofit organization based in Kamuela, HI, classified under NTEE code A69. The organization reported total revenue of $431K and total assets of $46K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Kamuela Philharmonic Orchestrasociety's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Kamuela Philharmonic Orchestrasociety is a small nonprofit that has been operating for 19 years, with 12 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of 5.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $201K |
| Total Expenses | $274K |
| Surplus / Deficit | $-73,066 |
| Total Assets | $38K |
| Total Liabilities | $63 |
| Net Assets | $38K |
| Operating Margin | -36.3% |
| Debt-to-Asset Ratio | 0.2% |
| Months of Reserves | 1.7 months |
Financial Health Grade: C
In 2023, Kamuela Philharmonic Orchestrasociety reported a deficit of $73K with expenses exceeding revenue, holds 1.7 months of operating reserves (limited), has a debt-to-asset ratio of 0.2% (very low leverage).
Financial Trends
Over 12 years of filings (2012–2023), Kamuela Philharmonic Orchestrasociety's revenue has grown at a compound annual growth rate (CAGR) of 5.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +9.0% | +89.2% | -65.9% |
| 2022 | +139.9% | +96.1% | +55.7% |
| 2021 | -55.4% | -46.0% | +4.4% |
| 2020 | -23.5% | -38.5% | +108.6% |
| 2019 | +87.3% | +96.4% | +9.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2100 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Kamuela Philharmonic Orchestrasociety with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Kamuela Philharmonic Orchestrasociety allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $73K, with expenses exceeding revenue.
- Debt-to-asset ratio: 0.2%.
Executive Compensation Analysis
Executive compensation is consistently reported at 0% across all available filings, indicating that no officers receive salaries, which is highly favorable for donor perception and resource allocation relative to the organization's size and revenue.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Kamuela Philharmonic Orchestrasociety's IRS 990 filings:
- Frequent operating deficits (expenses exceeding revenue) in multiple years (e.g., 202306, 201706, 201606, 201506, 201406).
- Fluctuating and relatively low asset base compared to annual revenue, indicating limited financial reserves.
- Significant drop in assets from $110,820 in 202206 to $37,796 in 202306.
Strengths
The following positive indicators were identified for Kamuela Philharmonic Orchestrasociety:
- Consistent reporting of 0% officer compensation, indicating efficient use of funds for leadership.
- Long history of IRS 990 filings, demonstrating commitment to regulatory compliance.
- Ability to generate significant revenue, with a latest reported revenue of $430,960.
Frequently Asked Questions about Kamuela Philharmonic Orchestrasociety
Is Kamuela Philharmonic Orchestrasociety a legitimate charity?
Kamuela Philharmonic Orchestrasociety (EIN: 203984683) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 70/100. It has 12 years of IRS 990 filings on record. Total revenue: $431K. 3 red flags identified. 3 strengths noted. Financial health grade: C.
How does Kamuela Philharmonic Orchestrasociety spend its money?
Kamuela Philharmonic Orchestrasociety directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Kamuela Philharmonic Orchestrasociety tax-deductible?
Kamuela Philharmonic Orchestrasociety is registered as a tax-exempt nonprofit (EIN: 203984683). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Kamuela Philharmonic Orchestrasociety's spending goes to programs?
Kamuela Philharmonic Orchestrasociety directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Kamuela Philharmonic Orchestrasociety compare to similar nonprofits?
With a transparency score of 70/100 (Good), Kamuela Philharmonic Orchestrasociety is above average for NTEE category A69 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Kamuela Philharmonic Orchestrasociety located?
Kamuela Philharmonic Orchestrasociety is headquartered in Kamuela, Hawaii and files with the IRS under EIN 203984683. It is classified under NTEE code A69.
How many years of IRS 990 filings does Kamuela Philharmonic Orchestrasociety have?
Kamuela Philharmonic Orchestrasociety has 12 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $431K in total revenue.
Is Kamuela Philharmonic Orchestrasociety financially stable?
The organization's financial stability is moderate. While it has operated for many years, it frequently experiences periods where expenses exceed revenue, as seen in 202306 ($274,189 expenses vs. $201,123 revenue) and several prior years. Its asset base is relatively small compared to its annual operating budget, suggesting limited reserves.
How does Kamuela Philharmonic Orchestrasociety manage its executive compensation?
The Kamuela Philharmonic Orchestrasociety reports 0% officer compensation in all provided IRS 990 filings, indicating that its leadership is not compensated through salaries, which is a strong positive for resource allocation.
What are the trends in the organization's revenue and expenses?
Revenue and expenses have fluctuated significantly over the years. Revenue peaked recently at $430,960 (latest) but was $201,123 in 202306, down from $225,432 in 201906. Expenses have also varied, sometimes exceeding revenue (e.g., $274,189 expenses vs. $201,123 revenue in 202306), indicating inconsistent financial performance.
What is the organization's asset position?
The organization's assets have varied, reaching a high of $110,820 in 202206 but declining to $37,796 in 202306 and $46,264 most recently. This indicates a relatively modest asset base that fluctuates, providing a limited financial cushion.
Filing History
IRS 990 filing history for Kamuela Philharmonic Orchestrasociety showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), Kamuela Philharmonic Orchestrasociety's revenue has grown by 87.3%, moving from $107K to $201K. Total assets decreased by 52.7% over the same period, from $80K to $38K. Total functional expenses rose by 459%, from $49K to $274K. In its most recent filing year (2023), Kamuela Philharmonic Orchestrasociety reported a deficit of $73K, with expenses exceeding revenue. The organization holds $63 in liabilities against $38K in assets (debt-to-asset ratio: 0.2%), resulting in net assets of $38K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $201K | $274K | $38K | $63 | — | View 990 |
| 2022 | $185K | $145K | $111K | $21 | — | View 990 |
| 2021 | $77K | $74K | $71K | $0 | — | View 990 |
| 2020 | $172K | $137K | $68K | $0 | — | View 990 |
| 2019 | $225K | $223K | $33K | $0 | — | View 990 |
| 2018 | $120K | $113K | $30K | $0 | — | View 990 |
| 2017 | $96K | $104K | $23K | $0 | — | View 990 |
| 2016 | $61K | $103K | $31K | $0 | — | View 990 |
| 2015 | $115K | $124K | $73K | $0 | — | View 990 |
| 2014 | $54K | $63K | $82K | $0 | — | View 990 |
| 2013 | $64K | $52K | $92K | $0 | — | View 990 |
| 2012 | $107K | $49K | $80K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $201K, expenses of $274K, and assets of $38K (revenue +9.0% year-over-year).
- 2022: Revenue of $185K, expenses of $145K, and assets of $111K (revenue +139.9% year-over-year).
- 2021: Revenue of $77K, expenses of $74K, and assets of $71K (revenue -55.4% year-over-year).
- 2020: Revenue of $172K, expenses of $137K, and assets of $68K (revenue -23.5% year-over-year).
- 2019: Revenue of $225K, expenses of $223K, and assets of $33K (revenue +87.3% year-over-year).
- 2018: Revenue of $120K, expenses of $113K, and assets of $30K (revenue +25.9% year-over-year).
- 2017: Revenue of $96K, expenses of $104K, and assets of $23K (revenue +56.4% year-over-year).
- 2016: Revenue of $61K, expenses of $103K, and assets of $31K (revenue -46.8% year-over-year).
- 2015: Revenue of $115K, expenses of $124K, and assets of $73K (revenue +114.7% year-over-year).
- 2014: Revenue of $54K, expenses of $63K, and assets of $82K (revenue -16.2% year-over-year).
- 2013: Revenue of $64K, expenses of $52K, and assets of $92K (revenue -40.5% year-over-year).
- 2012: Revenue of $107K, expenses of $49K, and assets of $80K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Kamuela Philharmonic Orchestrasociety:
Data Sources and Methodology
This transparency report for Kamuela Philharmonic Orchestrasociety is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.