Wave of Harmony Foundation

Nonprofit profile at a glance

EIN
932418064
IRS 990-EZ coverage
2024–2025
Forms available
Form 990 2024, Form 990-EZ 2025
Location
Kihei, HI, USA
Phone
8082982143
Rating
55
Verdict
MIXED
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$134,174
Expenses
$161,262
Assets
$163,050
Liabilities
$3,808

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Barry Kawakami (President)
  • Cody Pata (Vice President)

People named in this filing

  • Barry Kawakami (President)
  • Keola Whittaker (Secretary)
  • Cody Pata (Vice President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Wave of Harmony transforms lives through the performing arts by empowering Mauis youth, supporting community engagement, and creating opportunities for young artists. We invest in the next generation of storytellers and leaders, fostering cultural expression and unity through performance.

What it reported doing in 2025

Wave of Harmony continued its work to make performing arts accessible and impactful for youth across Maui. The organization supported youth theater camps, sponsored local performances, and provided scholarships to help young people participate in arts education. It also offered programs that used the arts as a tool for healing in the community and collaborated with schools and local groups to expand access to theater resources and experiences.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Transfer-based 990-EZ. The 990-EZ reports grants or member benefits, but it does not separate enough spending to show the nonprofit’s full delivery mix.

The verdict

MIXED - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 31
  • Transparency & Controls: 94
  • Sustainability: 32
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 49.6%; rating input score 50
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 3rd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -20.2%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 1.01; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -94.4% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: -18.2% per year; rating input score 0; 7th percentile among comparable filings

Details

  • Where the money goes: 49.6% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.