OHU OHU KOOLAU INC (EIN 203039461) - 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

2005

Legal Domicile

Principal Officer

DOUGLAS SMITH

Phone

8083510607

Tax Period

2025-01-01 to 2025-12-31

OHU OHU KOOLAU INC, founded in 2005, is a small nonprofit in the Environment sector that reported $391K in total revenue in fiscal year 2025. Revenue fell 21% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $80K, a strong 20% operating margin.

Mission

COOPERATIVE MANAGEMENT ACTIVITIES IN THE KOOLAU MOUNTAINS ON OAHU, HAWAII

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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 $391,191

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $391,191

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $311,267

Other Expenses $311,267

TOTAL EXPENSES $311,267

Year-over-Year Comparison

	2025	2024	Change
Revenue	$391,191	$498,006	-0.2%
Expenses	$311,267	$573,041	-0.5%
Net Income	$79,924	$-75,035	-2.1%

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
DOUGLAS SMITH	PRESIDENT	4.00	Officer Director	$0	$0	$0
CAMI KLOSTER	SECRETARY	4.00	Officer	$0	$0	$0
JASON SUMIYE	TREASURER	4.00	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
2025	$391,191	$311,267	$490,684	$79,924
2024	$498,006	$573,041	$416,956	$-75,035
2023	$471,267	$521,647	$486,024	$-50,380
2022	$568,631	$284,158	$535,969	$284,473
2021	$306,021	$307,362	$253,167	$-1,341
2020	$157,665	$214,579	$252,837	$-56,914
2019	$442,163	$383,477	$309,642	$58,686
2018	$279,958	$208,700	$248,074	$71,258

OHU OHU KOOLAU INC