KAILAPA COMMUNITY ASSOCIATION (EIN 202448236) - Form 990 Financial Analysis & Trantor Score

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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

2024-01-01 to 2024-12-31

KAILAPA COMMUNITY ASSOCIATION, founded in 2004, is a micro nonprofit in the Human Services sector that reported $12K in total revenue in fiscal year 2024. Revenue fell 91% from the prior year — a significant decline worth monitoring. Expenses of $32K exceeded revenue, resulting in a 170% 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.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $0

Other Revenue $11,800

TOTAL REVENUE $11,800

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $24,579

Other Expenses $31,816

TOTAL EXPENSES $31,816

Year-over-Year Comparison

	2024	2023	Change
Revenue	$11,800	$133,870	-0.9%
Expenses	$31,816	$17,082	+0.9%
Net Income	$-20,016	$116,788	-1.2%

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
JOJO TANIMOTO	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
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

KAILAPA COMMUNITY ASSOCIATION