HIKA'ALANI FKA NAONEALAA

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2010

Legal Domicile

Principal Officer

MELODY K MACKENZIE

Phone

8085545868

Tax Period

2020-01-01 to 2020-12-31

HIKA'ALANI FKA NAONEALAA, founded in 2010, is a micro nonprofit in the Education sector that reported $98K in total revenue in fiscal year 2020. Revenue fell 58% from the prior year — a significant decline worth monitoring. Expenses of $130K exceeded revenue, resulting in a 33% operating deficit.

Mission

TO REESTABLISH CENTERS OF STEWARDSHIP AND LEARNING AT STORIED PLACES IN THE AHUPUA'A OF KAILUA WHERE WE CAN AGAIN GATHER, AS HAWAIIANS DID IN CENTURIES PAST, TO PRACTICE THE CULTURE THAT SUSTAINS AND DEFINES US.

Program Service Accomplishments

Program 1

Expenses: $7,069

ULUPO: RESTORATION OF PLACE AND PRACTICETHE CONSERVATION ETHIC THAT PLACES THE STEWARDSHIP OF OUR LAND'S RESOURCES IN THE HANDS OF SKILLED AND COMMITTED KAHU. IT WILL SERVE AS A PLACE WHERE THE...

ULUPO: RESTORATION OF PLACE AND PRACTICETHE CONSERVATION ETHIC THAT PLACES THE STEWARDSHIP OF OUR LAND'S RESOURCES IN THE HANDS OF SKILLED AND COMMITTED KAHU. IT WILL SERVE AS A PLACE WHERE THE EDUCATION OF THESE GUARDIAN-CARETAKERS CAN BEST OCCUR.UNDER AN AGREEMENT, HIKA'ALANI TRANSFERED ALL UNUSED GRANT OVER TO KAULUAKALANA A 501 (C) 3 ORGANIZATION TO CONTINUE WITH THIS PROGRAM.

Program 2

Expenses: $11,250 Revenue: $200

NA HUA KEPAU PROGRAMWORKING TOWARD THE PUBLICATION OF HAWAIIAN LANGUAGE STORIES THAT ARE CURRENTLY ONLY AVAILABLE IN THE HAWAIIAN NEWSPAPER ARCHIVE, INCREASING CIRCULATION OF AND ACCESS TO, THESE...

NA HUA KEPAU PROGRAMWORKING TOWARD THE PUBLICATION OF HAWAIIAN LANGUAGE STORIES THAT ARE CURRENTLY ONLY AVAILABLE IN THE HAWAIIAN NEWSPAPER ARCHIVE, INCREASING CIRCULATION OF AND ACCESS TO, THESE TRADITIONAL TEXTS TO SUPPLY THE GROWING POPULATION OF HAWAIIAN LANGUAGE SPEAKERS WITH MATERIALS FOR READING, DISCUSSION, LITERACY AND CULTURAL STUDY, AND FURTHER CREATIVITY. THERE WERE 18 PEOPLE ON THE PROJECT (3 DIRECTORS, 7 INDEXING STAFF, 5 TRANSCRIBERS, AND 3 INTERNS).

Program 3

Expenses: $30,884

KA PAHUHOPU O KAWAINUI INTER-SESSION PROGRAM FOR YOUTHS AGE 10-14. UNDER AN AGREEMENT, HIKA'ALANI TRANSFERED ALL UNUSED GRANT OVER TO KAULUAKALANA A 501 (C) 3 ORGANIZATION TO CONTINUE WITH THIS...

KA PAHUHOPU O KAWAINUI INTER-SESSION PROGRAM FOR YOUTHS AGE 10-14. UNDER AN AGREEMENT, HIKA'ALANI TRANSFERED ALL UNUSED GRANT OVER TO KAULUAKALANA A 501 (C) 3 ORGANIZATION TO CONTINUE WITH THIS PROGRAM.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2020)

Revenue Breakdown

Contributions & Grants $91,389

Program Service Revenue $200

Investment Income $0

Other Revenue $6,274

TOTAL REVENUE $97,863

Expense Breakdown

Grants Paid $36,951

Salaries & Benefits $0

Fundraising Expenses $368

Program Expenses $49,203

Other Expenses $93,246

TOTAL EXPENSES $130,197

Year-over-Year Comparison

	2020	2019	Change
Revenue	$97,863	$232,016	-0.6%
Expenses	$130,197	$250,814	-0.5%
Net Income	$-32,334	$-18,798	+0.7%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KAUKA DE SILVA	DIRECTOR	2.00	Director	$0	$0	$0
MAPUANA DE SILVA	CULTURAL ADVISOR/EXECUTIVE	2.00	Director	$0	$0	$0
LANI MAA LAPILIO	DIRECTOR	2.00	Director	$0	$0	$0
MELODY KAPILIALOHA MACKENZIE	PRESIDENT	2.00	Officer	$0	$0	$0
KAHULU DE SANTOS	VICE PRESIDENT	2.00	Officer	$0	$0	$0
TIERNEY HOKU MORIKAWA ROSTRON	TREASURER	2.00	Officer	$0	$0	$0
RESHA MOMILANI RAMOLETE	SECRETARY	2.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2020	$97,863	$130,197	$61,435	$-32,334
2019	$232,016	$250,814	$93,769	$-18,798
2018	$237,821	$202,022	$113,052	$35,799