Nonprofit · EIN 84-3491618
KAPENA SCHOOL OF MUSIC AND CREATIVE EXPRESSION
Tax-exempt · KANEOHE, HI 96744
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $317,022 | $411,922 | -$94,900 | $18,236 | $3,340 | $14,896 |
| December 31, 2024 | 990 | $392,095 | $399,218 | -$7,123 | $26,660 | $3,340 | $23,320 |
| December 31, 2023 | 990 | $290,575 | $284,242 | $6,333 | $18,979 | $6,340 | $12,639 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $317,022
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $33,019
- Salaries, compensation and benefits (total)
- $33,019
- Professional fundraising fees
- $0
- Accounting fees
- $9,424
- Occupancy
- $49,896
- Travel
- $2,107
- Program services (functional)
- $411,922
Balance sheet and other
- Total assets, start of year
- $50,412
- Total assets, end of year
- $18,236
- Total liabilities, end of year
- $3,340
- Net assets, end of year
- $14,896
- Net assets without donor restrictions
- $14,896
- Gross receipts
- $317,022
- Employees
- 1
- Volunteers
- 0
- Year formed
- 2019
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LEOLANI DE LIMA | P/D/AS Trustee or director, Officer | 1 | $0 |
| KALENA PARISH | EXECUTIVE DIRECTOR Trustee or director, Officer | 1 | $0 |
| CHARMAINE DE LIMA | T/D Trustee or director, Officer | 1 | $0 |
| ROSS UEHARA-TILTON | CLO/D Trustee or director, Officer | 1 | $0 |
| TIANA YOSHIDA | VP/D/AS Trustee or director, Officer | 1 | $0 |
| MAX MUKAI | DIRECTOR Trustee or director | 1 | $0 |
| NINA KI | V/S/D Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leolani Tuala | P/D/AS Trustee or director, Officer | 20 | $27,925 |
| Kalena Parish | Executive Dir. Trustee or director, Officer | 10 | $12,250 |
| Charmaine DeLima | T/D Trustee or director, Officer | 1 | $6,000 |
| Tiana Yoshida | VP/D/AS Trustee or director, Officer | 1 | $0 |
| Ross Uehara-Tilton | CLO/D Trustee or director, Officer | 1 | $0 |
| Max Mukai | Director Trustee or director | 1 | $0 |
| Nina Ki | V/S/D Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Leolani Tuala | P/D/AS Trustee or director, Officer | 1 | $27,600 |
| Kalena Parish | Executive Dir. Trustee or director, Officer | 1 | $3,350 |
| Charmaine DeLima | T/D Trustee or director, Officer | 1 | $1,625 |
| Ross Uehara-Tilton | CLO/D Trustee or director, Officer | 1 | $484 |
| Tiana Yoshida | VP/D/AS Trustee or director, Officer | 1 | $0 |
| Max Mukai | Director Trustee or director | 1 | $0 |
| Nina Ki | V/S/D Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 46-056 KAMEHAMEHA HWY, KANEOHE, HI 96744-3755
- Principal officer (990 for 2025)
- KALENA PARISH, 46-056 KAMEHAMEHA HWY, KANEOHE, HI 96744
- Signed the 990
- KALENA PARISH, EXECUTIVE DIRECTOR
- Phone
- (808) 221-8501
- Website
- WWW.KAPENASCHOOLOFMUSIC.COM
- Return prepared by
- Pacific Academy Tax Services LLC
Mission
MUSIC EDUCATION
Program accomplishments
- MUSIC EDUCATIONExpenses $411,922 · revenue $317,022
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 84-3491618
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A6E)
- Assets (IRS master file)
- $18,236
- Income (IRS master file)
- $317,022
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $317,022 | $411,922 | $18,236 | XML |
| 990 | December 2024 | $392,095 | $399,218 | $26,660 | IRS |
| 990 | December 2023 | $290,575 | $284,242 | $18,979 | XML |
| 990 | December 2022 | $235,438 | $133,114 | $97,334 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 84-3491618).
Questions about KAPENA SCHOOL OF MUSIC AND CREATIVE EXPRESSION
- What is the EIN of KAPENA SCHOOL OF MUSIC AND CREATIVE EXPRESSION?
- The employer identification number (EIN) of KAPENA SCHOOL OF MUSIC AND CREATIVE EXPRESSION is 84-3491618.
- Is KAPENA SCHOOL OF MUSIC AND CREATIVE EXPRESSION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to KAPENA SCHOOL OF MUSIC AND CREATIVE EXPRESSION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KAPENA SCHOOL OF MUSIC AND CREATIVE EXPRESSION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of KAPENA SCHOOL OF MUSIC AND CREATIVE EXPRESSION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did KAPENA SCHOOL OF MUSIC AND CREATIVE EXPRESSION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of KAPENA SCHOOL OF MUSIC AND CREATIVE EXPRESSION?
- The 990 for the year ended December 31, 2025 names KALENA PARISH.
- Who are the officers and directors of KAPENA SCHOOL OF MUSIC AND CREATIVE EXPRESSION?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does KAPENA SCHOOL OF MUSIC AND CREATIVE EXPRESSION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $317,022, expenses of $411,922 and total assets of $18,236 at year end.
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