Civic Intelligence

Festivals of Aloha Inc.

EIN 99-3547352 • Wailuku, HI

Pub. 78 EligibleNTEE A27

Profile

Festivals of aloha, inc. Curates authentic cultural experiences that foster community engagement, preserve heritage, and celebrate both the traditional and contemporary arts, music, and customs of hawaii.

125 Poniu CircleWailuku, HI 96793

festivalsofaloha.com

Siviq Scores

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

Liabilities / Assets

88th percentile

0.64x

Higher debt load relative to assets than 88% of similar nonprofits.

NTEE A • <$500k nonprofits • Source year 2025

Liabilities / Revenue

83rd percentile

0.14x

Higher debt load relative to revenue than 83% of similar nonprofits.

NTEE A • <$500k nonprofits • Source year 2025

Net Margin

54th percentile

8.2%

Higher net margin than 54% of similar nonprofits.

NTEE A • <$500k nonprofits • Source year 2025

Top Officer Pay

80th percentile

$0

Higher top officer pay than 80% of similar nonprofits.

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

NTEE A • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Assets

$51,852

No earlier filing loaded for comparison.

Liabilities

$33,052

No earlier filing loaded for comparison.

Net Assets

$18,800

No earlier filing loaded for comparison.

Revenue

$228,099

No earlier filing loaded for comparison.

Expenses

$209,299

No earlier filing loaded for comparison.

Net Income

$18,800

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2025: $51,852Liabilities 2025: $33,052Net Assets 2025: $18,8002025

Highlighted filing

2025

Assets$51,852
Liabilities$33,052
Net Assets$18,800

Operations Trend

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

$300K$200K$100K$0Revenue 2025: $228,099Expenses 2025: $209,299Net Income 2025: $18,8002025

Highlighted filing

2025

Revenue$228,099
Expenses$209,299
Net Income$18,800

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.52$0.33$0.19$2.28$2.09$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 10, 2025
Return Version
2024v5.0
Gross Receipts
$228,099
Mission and Program Overview

Mission

Festivals of aloha, inc. Curates authentic cultural experiences that foster community engagement, preserve heritage, and celebrate both the traditional and contemporary arts, music, and customs of hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$48,648-
Cash and Non-Interest-Bearing Accounts-$854-
Prepaid Expenses and Deferred Charges-$590-
Total Assets$0$51,852▲ $51,852
Other Assets Total-$1,760-
Liabilities
Accounts Payable and Accrued Expenses-$24,595-
Unsecured Notes Loans Payable-$5,000-
Other Liabilities-$3,457-
Total Liabilities$0$33,052▲ $33,052
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$18,800-
Total Net Assets Fund Balance$0$18,800▲ $18,800
Total Liabilities and Net Assets / Fund Balance$0$51,852▲ $51,852
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daryl FujiwaraPresident
Rawlene LilikoiDirector
Jaydon IsobeSecretary
Dawn FujiwaraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$158,927
Program Service Revenue
$69,172
Investment Income
$0
Other Revenue
$0
All Other Contributions
$158,927
Change in Net Assets
$18,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$149,783
Salaries, Compensation, and Employee Benefits$59,516
Total Fundraising Expense$3,107
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$27,000$7,200$1,800$36,000
All Other Expenses$29,511$466$116$30,093
Other Salaries and Wages$13,500$3,600$900$18,000
Other Expenses$17,116--$17,116
Travel$10,810--$10,810
Advertising$8,608$2,152-$10,760
Fees for Services Management$9,250--$9,250
Payroll Taxes$4,137$1,103$276$5,516
Insurance$1,543$1,406-$2,949
Office Expenses$2,046$751-$2,797
Information Technology$236$63$15$314
Total Functional Expenses$189,451$16,741$3,107$209,299
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$3,457
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
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, Page 6, Part VI, Line 2

Daryl fujiwara dawn fujiwara president treasurer lineal descendant

Form 990, Page 6, Part VI, Line 11B

Copy of the tax return is emailed to the bard for review and discussion.

Form 990, Page 6, Part VI, Line 12C

All board members, officers, and all employees who can influence the governance and actions of the corporation, shall be required to annualy disclose on the conflict of interest policies. Any conflicts are immediately brought to the board for discussion and correction taken if necessary.

Form 990, Page 6, Part VI, Line 15A

Research is done using comparable salaries in teh industry nationwide and in the state of hawaii. Salaries are presented to the board for discussion and approval.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Festivals of Aloha Inc
EIN
99-3547352
Phone
8082648779
Address
125 PONIU CIRCLE, WAILUKU, HI 96793

Signing Officer

Name
Dawn Fujiwara
Title
Treasurer
Phone
8082648779
Signed
2025-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daryl Fujiwara
Formed
2024
Legal Domicile
Hi
Voting Board Members
4
Independent Board Members
2
Employees
0
Volunteers
100

Preparer

Firm
Barbara J Querry LLC
Address
411 HUKU LII PL STE 202, KIHEI, HI 96753
Preparer
Barbara J Querry CPA
Phone
8088568137
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

The organization offers multiple culturally rich programs that preserve tradition, foster community, and celebrate the diverse heritage of maui. Among them is the emma farden sharpe hula festival, which honors the legacy of a beloved maui kumu hula and highlights hula as a cultural expression that connects people spiritually and emotionally. The festivals of aloha showcases hawaiian culture across the islands with local crafts, food, entertainment, and hula, strengthening cultural pride. Wailuku first friday brings residents and visitors together each month for a lively street party that supports local businesses and artists. Additional programs include the prince kuhio maui hoolaulea, celebrating the humanitarian legacy of prince jonah kuhio; the na kamehameha pau parade and hoolaulea, which honors king kamehameha through a regal parade and festivities; and the lahaina obon, a japanese cultural festival that honors ancestors and promotes unity and healing. Together, these programs create meaningful opportunities for cultural engagement, learning, and community connection. Festivals of aloha serves residents, cultural practitioners, local businesses, and visitors across hawaii. Events typically engage 100 to 5000 plus attendees per event, support 20-40 local vendors and practitioners, and reach families, kupuna, and youth through free or low- cost, family-friendly programming. Through strong partnerships with community organizations, cultural leaders, and venues, festivals of aloha maintains a growing statewide reach while remaining deeply place-based and community-led.

Form 990, Part IX, Line 24E

Parade expenses 10,581 0 0 pa'u expense 5,730 0 0 equipment rental 4,704 0 0 keiki activites 4,200 0 0 hoolaulea 2,560 0 0 miscallaneous 899 240 60 dues & subscriptions 833 222 56 bank fees 4 4 0 total 29,511 466 116

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION OFFERS MULTIPLE CULTURALLY RICH PROGRAMS THAT PRESERVE TRADITION, FOSTER COMMUNITY, AND CELEBRATE THE DIVERSE HERITAGE OF MAUI. AMONG THEM IS THE EMMA FARDEN SHARPE HULA FESTIVAL, WHICH HONORS THE LEGACY OF A BELOVED MAUI KUMU HULA AND HIGHLIGHTS HULA AS A CULTURAL EXPRESSION THAT CONNECTS PEOPLE SPIRITUALLY AND EMOTIONALLY. THE FESTIVALS OF ALOHA SHOWCASES HAWAIIAN CULTURE ACROSS THE ISLANDS WITH LOCAL CRAFTS, FOOD, ENTERTAINMENT, AND HULA, STRENGTHENING CULTURAL PRIDE. WAILUKU FIRST FRIDAY BRINGS RESIDENTS AND VISITORS TOGETHER EACH MONTH FOR A LIVELY STREET PARTY THAT SUPPORTS LOCAL BUSINESSES AND ARTISTS. ADDITIONAL PROGRAMS INCLUDE THE PRINCE KUHIO MAUI HOOLAULEA, CELEBRATING THE HUMANITARIAN LEGACY OF PRINCE JONAH KUHIO; THE NA KAMEHAMEHA PAU PARADE AND HOOLAULEA, WHICH HONORS KING KAMEHAMEHA THROUGH A REGAL PARADE AND FESTIVITIES; AND THE LAHAINA OBON, A JAPANESE CULTURAL FESTIVAL THAT HONORS ANCESTORS AND PROMOTES UNITY AND HEALING. TOGETHER, THESE PROGRAMS CREATE MEANINGFUL OPPORTUNITIES FOR CULTURAL ENGAGEMENT, LEARNING, AND COMMUNITY CONNECTION. FESTIVALS OF ALOHA SERVES RESIDENTS, CULTURAL PRACTITIONERS, LOCAL BUSINESSES, AND VISITORS ACROSS HAWAII. EVENTS TYPICALLY ENGAGE 100 TO 5000 PLUS ATTENDEES PER EVENT, SUPPORT 20-40 LOCAL VENDORS AND PRACTITIONERS, AND REACH FAMILIES, KUPUNA, AND YOUTH THROUGH FREE OR LOW- COST, FAMILY-FRIENDLY PROGRAMMING. THROUGH STRONG PARTNERSHIPS WITH COMMUNITY ORGANIZATIONS, CULTURAL LEADERS, AND VENUES, FESTIVALS OF ALOHA MAINTAINS A GROWING STATEWIDE REACH WHILE REMAINING DEEPLY PLACE-BASED AND COMMUNITY-LED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DARYL FUJIWARA DAWN FUJIWARA PRESIDENT TREASURER LINEAL DESCENDANT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPY OF THE TAX RETURN IS EMAILED TO THE BARD FOR REVIEW AND DISCUSSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL BOARD MEMBERS, OFFICERS, AND ALL EMPLOYEES WHO CAN INFLUENCE THE GOVERNANCE AND ACTIONS OF THE CORPORATION, SHALL BE REQUIRED TO ANNUALY DISCLOSE ON THE CONFLICT OF INTEREST POLICIES. ANY CONFLICTS ARE IMMEDIATELY BROUGHT TO THE BOARD FOR DISCUSSION AND CORRECTION TAKEN IF NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RESEARCH IS DONE USING COMPARABLE SALARIES IN TEH INDUSTRY NATIONWIDE AND IN THE STATE OF HAWAII. SALARIES ARE PRESENTED TO THE BOARD FOR DISCUSSION AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PARADE EXPENSES 10,581 0 0 PA'U EXPENSE 5,730 0 0 EQUIPMENT RENTAL 4,704 0 0 KEIKI ACTIVITES 4,200 0 0 HOOLAULEA 2,560 0 0 MISCALLANEOUS 899 240 60 DUES & SUBSCRIPTIONS 833 222 56 BANK FEES 4 4 0 TOTAL 29,511 466 116
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt051852
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt051852
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0158927
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03107
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016741
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0189451
IRS990/TotalFunctionalExpensesGrp/TotalAmt0209299
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt033052
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt033052
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt018800
IRS990/TotalProgramServiceExpensesAmt0189451
IRS990/TotalProgramServiceRevenueAmt069172
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt069172
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0228099
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt051852
IRS990/TravelGrp/ProgramServicesAmt010810
IRS990/TravelGrp/TotalAmt010810
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt05000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0125 PONIU CIRCLE
IRS990/USAddress/CityNm0WAILUKU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096793
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0FESTIVALSOFALOHA.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAWN FUJIWARA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08082648779
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FESTIVALS OF ALOHA INC
ReturnHeader/Filer/BusinessNameControlTxt0FEST
ReturnHeader/Filer/EIN0993547352
ReturnHeader/Filer/PhoneNum08082648779
ReturnHeader/Filer/USAddress/AddressLine1Txt0125 PONIU CIRCLE
ReturnHeader/Filer/USAddress/CityNm0WAILUKU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096793
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273889165
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BARBARA J QUERRY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0411 HUKU LII PL STE 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KIHEI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096753
ReturnHeader/PreparerPersonGrp/PhoneNum08088568137
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARBARA J QUERRY CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-28T14:39:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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