Kauai Music Festival
Kauai Music Festival shows fluctuating revenues and expenses, operating with a deficit in 2023 but maintaining zero liabilities and officer compensation.
EIN: 161640059 · Kamuela, HI · NTEE: A68 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $159K |
| Total Expenses | $217K |
| Program Spending | 80% |
| Net Assets | $59K |
| Transparency Score | 75/100 |
Is Kauai Music Festival Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Kauai Music Festival directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Kauai Music Festival
Kauai Music Festival (EIN: 161640059) is a nonprofit organization based in Kamuela, HI, classified under NTEE code A68. The organization reported total revenue of $159K and total assets of $48K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Kauai Music Festival's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Kauai Music Festival is a small nonprofit that has been operating for 23 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 6.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $179K |
| Total Expenses | $217K |
| Surplus / Deficit | $-37,716 |
| Total Assets | $59K |
| Net Assets | $59K |
| Operating Margin | -21.1% |
| Months of Reserves | 3.2 months |
Financial Health Grade: B
In 2023, Kauai Music Festival reported a deficit of $38K with expenses exceeding revenue, holds 3.2 months of operating reserves (adequate).
Financial Trends
Over 13 years of filings (2011–2023), Kauai Music Festival's revenue has grown at a compound annual growth rate (CAGR) of 6.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +23.9% | +100.0% | -40.3% |
| 2022 | +530.5% | +451.0% | +58.2% |
| 2021 | -54.4% | +100.8% | +5.5% |
| 2020 | -65.2% | -94.1% | +220.8% |
| 2019 | -14.3% | +11.3% | -56.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2100 |
| IRS Ruling Date | 2003 |
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 Kauai Music Festival with a Mission Score of 75 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, Kauai Music Festival 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 $38K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all filings, indicating that the organization's leadership is entirely volunteer-based, which is highly efficient for a nonprofit of its size.
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 Kauai Music Festival's IRS 990 filings:
- Significant year-over-year revenue and expense fluctuations, making financial planning challenging.
- Operating deficit in 2023 ($37,716), where expenses exceeded revenues.
Strengths
The following positive indicators were identified for Kauai Music Festival:
- Consistent reporting of zero liabilities, indicating strong financial management and no debt.
- Zero officer compensation, suggesting a volunteer-driven model and efficient use of funds.
- Consistent IRS 990 filing history, demonstrating transparency and compliance.
- Growth in assets over the long term, from $6,997 in 2014 to $58,517 in 2023.
Frequently Asked Questions about Kauai Music Festival
Is Kauai Music Festival a legitimate charity?
Kauai Music Festival (EIN: 161640059) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 75/100. It has 13 years of IRS 990 filings on record. Total revenue: $159K. 2 red flags identified. 4 strengths noted. Financial health grade: B.
How does Kauai Music Festival spend its money?
Kauai Music Festival directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Kauai Music Festival tax-deductible?
Kauai Music Festival is registered as a tax-exempt nonprofit (EIN: 161640059). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Kauai Music Festival's spending goes to programs?
Kauai Music Festival directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Kauai Music Festival compare to similar nonprofits?
With a transparency score of 75/100 (Good), Kauai Music Festival is above average for NTEE category A68 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Kauai Music Festival located?
Kauai Music Festival is headquartered in Kamuela, Hawaii and files with the IRS under EIN 161640059. It is classified under NTEE code A68.
How many years of IRS 990 filings does Kauai Music Festival have?
Kauai Music Festival has 13 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 $159K in total revenue.
Is Kauai Music Festival financially stable given its fluctuating revenues?
While revenues fluctuate, the organization consistently reports zero liabilities, suggesting a cautious approach to financial commitments. However, the 2023 deficit of $37,716 (Expenses $216,657 - Revenue $178,941) indicates a need for careful financial planning to ensure long-term stability.
How does the lack of officer compensation impact the organization?
The absence of officer compensation means that all leadership roles are filled by volunteers, which can maximize the percentage of funds directly allocated to programs. It also demonstrates a strong commitment from its leadership.
What is the trend in the organization's assets?
The organization's assets have generally grown over the decade, from $6,997 in 2014 to $58,517 in 2023, indicating a slow but steady accumulation of resources, though there was a dip from $98,078 in 2022 to $58,517 in 2023.
Filing History
IRS 990 filing history for Kauai Music Festival showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Kauai Music Festival's revenue has grown by 120.1%, moving from $81K to $179K. Total assets increased by 324.9% over the same period, from $14K to $59K. Total functional expenses rose by 180.5%, from $77K to $217K. In its most recent filing year (2023), Kauai Music Festival reported a deficit of $38K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $179K | $217K | $59K | $0 | — | — |
| 2022 | $144K | $108K | $98K | $0 | — | View 990 |
| 2021 | $23K | $20K | $62K | $0 | — | View 990 |
| 2020 | $50K | $10K | $59K | $0 | — | View 990 |
| 2019 | $144K | $167K | $18K | $0 | — | View 990 |
| 2018 | $168K | $150K | $42K | $0 | — | View 990 |
| 2017 | $128K | $119K | $23K | $0 | — | — |
| 2016 | $103K | $103K | $12K | $0 | — | View 990 |
| 2015 | $57K | $51K | $13K | $0 | — | View 990 |
| 2014 | $55K | $67K | $7K | $0 | — | View 990 |
| 2013 | $72K | $67K | $19K | $0 | — | View 990 |
| 2012 | $67K | $68K | $13K | $0 | — | View 990 |
| 2011 | $81K | $77K | $14K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $179K, expenses of $217K, and assets of $59K (revenue +23.9% year-over-year).
- 2022: Revenue of $144K, expenses of $108K, and assets of $98K (revenue +530.5% year-over-year).
- 2021: Revenue of $23K, expenses of $20K, and assets of $62K (revenue -54.4% year-over-year).
- 2020: Revenue of $50K, expenses of $10K, and assets of $59K (revenue -65.2% year-over-year).
- 2019: Revenue of $144K, expenses of $167K, and assets of $18K (revenue -14.3% year-over-year).
- 2018: Revenue of $168K, expenses of $150K, and assets of $42K (revenue +31.2% year-over-year).
- 2017: Revenue of $128K, expenses of $119K, and assets of $23K (revenue +25.1% year-over-year).
- 2016: Revenue of $103K, expenses of $103K, and assets of $12K (revenue +80.0% year-over-year).
- 2015: Revenue of $57K, expenses of $51K, and assets of $13K (revenue +3.6% year-over-year).
- 2014: Revenue of $55K, expenses of $67K, and assets of $7K (revenue -24.0% year-over-year).
- 2013: Revenue of $72K, expenses of $67K, and assets of $19K (revenue +7.9% year-over-year).
- 2012: Revenue of $67K, expenses of $68K, and assets of $13K (revenue -17.5% year-over-year).
- 2011: Revenue of $81K, expenses of $77K, and assets of $14K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Kauai Music Festival:
Data Sources and Methodology
This transparency report for Kauai Music Festival 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.