SUPPORTING THE LANGUAGE OF KAUA'I (EIN 204088998) - 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

2006

Legal Domicile

Principal Officer

LEILANI SPENCER

Phone

8086312041

Tax Period

2024-07-01 to 2025-06-30

SUPPORTING THE LANGUAGE OF KAUA'I, founded in 2006, is a small nonprofit in the Arts, Culture & Humanities sector that reported $897K in total revenue in fiscal year 2024. Revenue surged 63% from the prior year, signaling strong growth momentum. Expenses of $1.0M exceeded revenue, resulting in a 13% operating deficit.

Mission

TO SUPPORT AND PERPETUATE THE NATIVE HAWAIIAN LANGUAGE THROUGH EDUCATION AND CULTURAL ENRICHMENT ON KAU`AI.

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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 $834,097

Program Service Revenue $60,000

Investment Income $0

Other Revenue $3,295

TOTAL REVENUE $897,392

Expense Breakdown

Grants Paid $175,935

Salaries & Benefits $7,800

Fundraising Expenses $0

Program Expenses $945,061

Other Expenses $827,354

TOTAL EXPENSES $1,011,089

Year-over-Year Comparison

	2024	2023	Change
Revenue	$897,392	$551,061	+0.6%
Expenses	$1,011,089	$710,415	+0.4%
Net Income	$-113,697	$-159,354	-0.3%

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

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

$7,800

Total Directors

$7,800

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KENNETH HOKU KAAUWAI	PRESIDENT	3.00	Officer Director	$0	$0	$0
LEANORA KAIAOKAMALIE	VICE PRESIDE	3.00	Officer Director	$0	$0	$0
KIMO PERRY	TREASURER	3.00	Officer Director	$0	$0	$0
NATASHA TROCHE	SECRETARY	3.00	Officer Director	$0	$0	$0
LEILANI SPENCER	EXECUTIVE DI	25.00	Officer Director	$7,800	$0	$7,800

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	$897,392	$1,011,089	$786,034	$-113,697
2024	$551,061	$710,415	$904,823	$-159,354
2023	$789,949	$931,244	$1,067,691	$-141,295
2022	$326,797	$385,748	$1,319,016	$-58,951
2021	$308,119	$474,889	$1,240,033	$-166,770
2020	$407,868	$559,634	$1,406,443	$-151,766
2019	$388,612	$564,231	$1,558,209	$-175,619

SUPPORTING THE LANGUAGE OF KAUA'I