KUPA Friends of Ho'okena Beach Park (EIN 204766531) - 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

Charles Young

Phone

8089879052

Tax Period

2023-01-01 to 2023-12-31

KUPA Friends of Ho'okena Beach Park, founded in 2006, is a small nonprofit in the Environment sector that reported $145K in total revenue in fiscal year 2023. Revenue decreased 11% compared to the prior year. Expenses of $124K left a modest 14% surplus.

Mission

KUPA supports the County of Hawaii aims and goals at Hookena Beach Park and operates under a public private partnership agreement with the Department of Parks and Recreation solely for such purposes

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $144,739

Investment Income $0

Other Revenue $0

TOTAL REVENUE $144,739

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $118,546

Other Expenses $124,045

TOTAL EXPENSES $124,045

Year-over-Year Comparison

	2023	2022	Change
Revenue	$144,739	$162,766	-0.1%
Expenses	$124,045	$82,292	+0.5%
Net Income	$20,694	$80,474	-0.7%

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
Enos Kanani	Director	2.00	Director	$0	$0	$0
Shepherd Michele	Treasurer	5.00	Officer Director	$0	$0	$0
Alani Soloman	Vice President	2.00	Officer Director	$0	$0	$0
Young Charles	President/Secretary	15.00	Officer Director	$0	$0	$0
Alani Phyllis	Director	2.00	Director	$0	$0	$0
Pascual Michael	Director	2.00	Director	$0	$0	$0
Haalilio Pearla	Director	2.00	Director	$0	$0	$0
Cho Stanford	President	2.00	Officer 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
2023	$144,739	$124,045	$128,297	$20,694
2022	$162,766	$82,292	$102,868	$80,474
2019	$208,406	$283,984	$45,411	$-75,578
2018	$255,764	$243,054	$77,534	$12,710

KUPA Friends of Ho'okena Beach Park