KAILAPA COMMUNITY ASSOCIATION

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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

2004

Legal Domicile

Principal Officer

SHAWNA KAULUKUKUI

Phone

8087694046

Tax Period

2025-01-01 to 2025-12-31

KAILAPA COMMUNITY ASSOCIATION, founded in 2004, is a micro nonprofit in the Human Services sector that reported $39K in total revenue in fiscal year 2025. Revenue surged 232% from the prior year, signaling strong growth momentum. Expenses of $59K exceeded revenue, resulting in a 51% operating deficit.

Mission

TO EMPOWER NATIVE HAWAIIANS LIVING IN KOHALA, SPECIFICALLY THE KAILAPA COMMUNITY, SUPPORTING PHYSICAL, MENTAL, SPIRITUAL, AND CULTURAL HEALTH OF PEOPLE AND PLACE.

Program Service Accomplishments

Program 1

Expenses: $53,352

KAILAPA HAS THE FOLLOWING PROGRAMS: NA KILO AINA PROGRAM - COMMUNITY INITIATIVE TO PRACTICE AND PROMOTE PLACE- BASE AWARENESS THAT EMPHASIZE RELATIONSHIPS TO BUILD AND STRENGTHEN THE COMMUNITY. `EHU `EHU I KA PONO PROGRAM - THE GOAL IS TO RECONNECT THE AHUPUA`A SYSTEM - RESTORING FORESTS WHERE THERE WERE FORESTS, REPLANTING AGRICULTURE WHERE THERE HAD BEEN AGRICULTURE, AND BUILDING A THRIVING COMMUNITY. KO A KAI PROGRAM - YOUTH STEWARDSHIP PROGRAM. THE OBJECTIVES OF THE PROGRAMS ARE: 1. BUILD COMMUNITY SELF-SUFFICIENCY AND INDEPENDENCE THROUGH SOCIAL ECONOMIC DEVELOPMENT. 2. EDUCATE AND STRENGTHEN THE CULTURAL IDENTITY AND SELF-ESTEEM BY FACILITATING OPPORTUNITIES TO LEARN, PRACTICE, AND SHARE HAWAIIAN KNOWLEDGE OF HISTORY, CULTURE, VALUES, AND TRADITIONAL PRACTICES. 3. PRESERVE AND PROTECT OUR NATURAL ENVIRONMENT THROUGH STEWARDSHIP OF OUR ISLANDS AND RESOURCES THAT ARE APPROPRIATE TO TRANDITIONAL PRACTIVE AND PERSPECTIVE. 4. STRENGTHEN AND ENGAGE COMMUNITY RELATIONSHIPS AND ENCOURAGE ACTIVE PARTICIPATION IN ISSUES THAT IMPACT NATIVE HAWAIIAN CULTURE, RESOURCES, HEALTH, WELLNESS, AND LANDS.

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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 $27,500

Program Service Revenue $0

Investment Income $0

Other Revenue $11,671

TOTAL REVENUE $39,171

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $53,352

Other Expenses $59,111

TOTAL EXPENSES $59,111

Year-over-Year Comparison

	2025	2024	Change
Revenue	$39,171	$11,800	+2.3%
Expenses	$59,111	$31,816	+0.9%
Net Income	$-19,940	$-20,016	0.0%

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

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
SHAWNA KAULUKUKUI	PRESIDENT	5.00	Officer Director	$0	$0	$0
ANTIGA KAILIMAI	SECRETARY	5.00	Officer Director	$0	$0	$0
BRANDIE OYE	TREASURER	5.00	Officer Director	$0	$0	$0
GILBERT FALLAU	DIRECTOR	5.00	Director	$0	$0	$0
ISABELLE KALAAU-CATRETT	DIRECTOR	5.00	Director	$0	$0	$0
HARTWELL SILVA	DIRECTOR	5.00	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	$39,171	$59,111	$1,066,046	$-19,940
2024	$11,800	$31,816	$1,085,986	$-20,016
2023	$133,870	$17,082	$1,105,552	$116,788
2022	$164,753	$64,554	$988,764	$100,199
2021	$136,978	$135,367	$888,565	$1,611
2020	$882,248	$90,505	$886,954	$791,743
2020	No data	No data	$964,185	No data
2019	$85,349	$87,331	$964,185	$-1,982