Civic Intelligence

Hawaii Academy of Recording Arts

EIN 99-0210166 • 501(c)3 • Honolulu, HI

Profile

To preserve, promote and perpetuate hawaiian music

521 Ala Moana Blvd 429Honolulu, HI 96813

www.harahawaii.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

31st percentile

-9.3%

Higher net margin than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

20th percentile

-50%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

64%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$33,463

Down $33,951 (-50%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$33,463

Down $33,951 (-50%) from 2023

Revenue

Up

$364,604

Up $142,020 (+64%) from 2023

Expenses

Up

$398,555

Up $203,145 (+104%) from 2023

Net Income

Down

-$33,951

Down $61,125 (-225%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2011: $132,967Liabilities 2011: $0Net Assets 2011: $132,9672011Assets 2012: $98,227Liabilities 2012: $0Net Assets 2012: $98,2272012Assets 2013: $37,515Liabilities 2013: $0Net Assets 2013: $37,5152013Assets 2014: $24,645Liabilities 2014: $0Net Assets 2014: $24,6452014Assets 2015: $16,817Liabilities 2015: $0Net Assets 2015: $16,8172015Assets 2016: $53,101Liabilities 2016: $0Net Assets 2016: $53,1012016Assets 2018: $113,457Liabilities 2018: $0Net Assets 2018: $113,4572018Assets 2019: $29,675Liabilities 2019: $0Net Assets 2019: $29,6752019Assets 2020: $32,477Liabilities 2020: $0Net Assets 2020: $32,4772020Assets 2021: $1,768Liabilities 2021: $0Net Assets 2021: $1,7682021Assets 2022: $40,240Liabilities 2022: $0Net Assets 2022: $40,2402022Assets 2023: $67,414Liabilities 2023: $0Net Assets 2023: $67,4142023Assets 2024: $33,463Liabilities 2024: $0Net Assets 2024: $33,4632024

Highlighted filing

2024

Assets$33,463
Liabilities$0
Net Assets$33,463

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $446,486Expenses 2011: $424,444Net Income 2011: $22,0422011Revenue 2012: $365,695Expenses 2012: $400,435Net Income 2012: -$34,7402012Revenue 2013: $311,740Expenses 2013: $372,452Net Income 2013: -$60,7122013Revenue 2014: $369,483Expenses 2014: $382,353Net Income 2014: -$12,8702014Revenue 2015: $280,115Expenses 2015: $287,843Net Income 2015: -$7,7282015Revenue 2016: $374,958Expenses 2016: $338,774Net Income 2016: $36,1842016Revenue 2018: $636,787Expenses 2018: $439,191Net Income 2018: $197,5962018Revenue 2019: $305,452Expenses 2019: $389,334Net Income 2019: -$83,8822019Revenue 2020: $179,597Expenses 2020: $176,795Net Income 2020: $2,8022020Revenue 2021: $114,766Expenses 2021: $145,475Net Income 2021: -$30,7092021Revenue 2022: $265,594Expenses 2022: $227,122Net Income 2022: $38,4722022Revenue 2023: $222,584Expenses 2023: $195,410Net Income 2023: $27,1742023Revenue 2024: $364,604Expenses 2024: $398,555Net Income 2024: -$33,9512024

Highlighted filing

2024

Revenue$364,604
Expenses$398,555
Net Income-$33,951

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Jun 26, 2025
Return Version
2023v6.0
Gross Receipts
$364,604
Mission and Program Overview

Mission

To preserve, promote and perpetuate hawaiian music

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$67,414$33,463▼ $33,951
Cash and Non-Interest-Bearing Accounts$62,649$29,598▼ $33,051
Savings and Temporary Cash Investments$4,765$3,865▼ $900
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$67,414$33,463▼ $33,951
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$67,414$33,463▼ $33,951
Total Liabilities and Net Assets / Fund Balance$67,414$33,463▼ $33,951
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$172,467
Program Service Revenue
$192,127
Investment Income
$10
Other Revenue
$0
All Other Contributions
$63,086
Change in Net Assets
$-33,951
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$368,695
Salaries, Compensation, and Employee Benefits$29,860
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$23,842$11,844-$35,686
Other Salaries and Wages-$29,860-$29,860
Advertising$3,665--$3,665
Information Technology-$3,006-$3,006
Insurance-$2,875-$2,875
Fees for Services Accounting-$1,623-$1,623
All Other Expenses-$221-$221
Other Expenses$320,623$79-$79
Total Functional Expenses$348,130$50,425$0$398,555
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by at least one member of the governing body before filing of the form

Form 990, Part VI, Section B, Line 12C

Monitoring and compliance of the conflict of interest policy is done at every board meeting.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and finacial documents are made available to general public upon request at the organization's office.

Form 990, Part VII, Line 1A

Each director is an outside member and is not compensated by the organization. Thus each director devotes voluntary time to the organization on a part-time basis and as each director can afford to give to the organization.

Filing and Contact Details

Filer

Filer Name
Hawaii Academy of Recording Arts
EIN
99-0210166
Phone
8085939424
Address
521 ALA MOANA BLVD 429, HONOLULU, HI 96813

Signing Officer

Name
Kalena Parish
Title
President
Phone
8085939424
Signed
2025-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kalena Parish
Formed
1981
Legal Domicile
Hi
Voting Board Members
13
Independent Board Members
13
Employees
0
Volunteers
0

Preparer

Firm
Sasaki Associates Ltd CPA
Address
201 MERCHANT ST STE 1910, HONOLULU, HI 96813
Preparer
Duane Watanabe
Phone
8085331807
Raw XML AppendixShowing 400 of 431 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/SavingsAndTempCashInvstGrp/EOYAmt03865
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt052500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt041000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt058500
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt016235
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt040472
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0208707
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0172468
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0136860
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0231778
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt094743
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0179595
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0815444
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0192127
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt085723
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt033816
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt020023
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt014199
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0345888
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.82030
IRS990ScheduleA/PublicSupportPY509Pct00.81690
IRS990ScheduleA/PublicSupportTotal509Amt0952625
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt052500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt041000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt058500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt016235
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt040472
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0208707
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0364595
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0222583
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0265594
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0114766
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0193794
IRS990ScheduleA/Total509Grp/TotalAmt01161332
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0364605
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0222583
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0265594
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0114766
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0193796
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01161344
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY AT LEAST ONE MEMBER OF THE GOVERNING BODY BEFORE FILING OF THE FORM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MONITORING AND COMPLIANCE OF THE CONFLICT OF INTEREST POLICY IS DONE AT EVERY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINACIAL DOCUMENTS ARE MADE AVAILABLE TO GENERAL PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH DIRECTOR IS AN OUTSIDE MEMBER AND IS NOT COMPENSATED BY THE ORGANIZATION. THUS EACH DIRECTOR DEVOTES VOLUNTARY TIME TO THE ORGANIZATION ON A PART-TIME BASIS AND AS EACH DIRECTOR CAN AFFORD TO GIVE TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VII, LINE 1A
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt067414
IRS990/TotalAssetsEOYAmt033463
IRS990/TotalAssetsGrp/BOYAmt067414
IRS990/TotalAssetsGrp/EOYAmt033463
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0172467
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050425
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0348130
IRS990/TotalFunctionalExpensesGrp/TotalAmt0398555
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt067414
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt033463
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt03374
IRS990/TotalProgramServiceExpensesAmt0348130
IRS990/TotalProgramServiceRevenueAmt0192127
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt010
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0192127
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0364604
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt067414
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt033463
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0521 ALA MOANA BLVD 429
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096813
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013

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