Academy of Hawaiian Arts Inc

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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

Legal Domicile

Principal Officer

Byron PULU

Phone

5109170767

Tax Period

2025-01-01 to 2025-12-31

Academy of Hawaiian Arts Inc is a small nonprofit in the Arts, Culture & Humanities sector that reported $250K in total revenue in fiscal year 2025. Revenue fell 27% from the prior year — a significant decline worth monitoring.

Mission

Teach dance, language and the culture of the Hawaiian people to students and the public through classes and festivals.

Program Service Accomplishments

Program 1

Expenses: $265,352 Revenue: $250,096

Teach dance, language and the culture of the Hawaiian people to students and the public through classes and festivals.

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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 (2025)

Revenue Breakdown

Contributions & Grants $34,573

Program Service Revenue $194,785

Investment Income $0

Other Revenue $20,738

TOTAL REVENUE $250,096

Expense Breakdown

Grants Paid $360

Salaries & Benefits $74,140

Fundraising Expenses $0

Program Expenses $265,352

Other Expenses $197,033

TOTAL EXPENSES $271,533

Year-over-Year Comparison

	2025	2024	Change
Revenue	$250,096	$341,807	-0.3%
Expenses	$271,533	$268,861	+0.0%
Net Income	$-21,437	$72,946	-1.3%

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

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	Role	Reportable Comp	Other Comp	Total
Byron PULU	President	Director	$0	$0	$0
Maile Ho'omalu	Secretary	Director	$0	$0	$0
Puanani Schierenbeck	Treasurer	Director	$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
2025	$250,096	$271,533	$278,277	$-21,437
2024	$341,807	$268,861	$237,246	$72,946
2023	$241,140	$148,228	$164,304	$92,912
2019	$339,958	$243,198	$249,894	$96,760
2018	$240,315	$187,266	$145,733	$53,049