MAUNALUA FISHPOND HERITAGE CENTER (EIN 261349087) - 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

2007

Legal Domicile

Principal Officer

ANGELA-JO CORREA-PEI

Phone

8083828336

Tax Period

2023-01-01 to 2023-12-31

MAUNALUA FISHPOND HERITAGE CENTER, founded in 2007, is a micro nonprofit in the Environment sector that reported $62K in total revenue in fiscal year 2023. Revenue fell 67% from the prior year — a significant decline worth monitoring. Expenses of $114K exceeded revenue, resulting in a 85% operating deficit.

Mission

TO PROTECT AND PRESERVE EAST O'AHU'S LAST REMAINING CULTURAL AND NATURAL RESOURCES AND PROVIDE AN EDUCATIONAL RESOURCE TO BE MADE AVAILABLE FOR USE BY EDUCATIONAL INSTITUTIONS, COMMUNITY ORGANIZATIONS AND THE GENERAL PUBLIC WITH RESPECT TO ANCIENT AND MODERN HAWAIIAN FISHPOND PRACTICES AND TO PROPERLY PERSERVE THE FISHPONDS OF MAUNALUA.

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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 $57,936

Program Service Revenue $3,818

Investment Income $0

Other Revenue $0

TOTAL REVENUE $61,754

Expense Breakdown

Grants Paid $500

Salaries & Benefits $71,629

Fundraising Expenses $0

Program Expenses $109,633

Other Expenses $42,215

TOTAL EXPENSES $114,344

Year-over-Year Comparison

	2023	2022	Change
Revenue	$61,754	$189,429	-0.7%
Expenses	$114,344	$106,053	+0.1%
Net Income	$-52,590	$83,376	-1.6%

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

Volunteers

175

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

$66,539

Total Directors

$66,539

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANGELA-JO CORREA-PEI	PRESIDENT	3.00	Officer	$0	$0	$0
TIA BROWN	VICE PRESIDE	3.00	Director	$0	$0	$0
JEANNINE JOHNSON	SECRETARY	3.00	Officer	$0	$0	$0
DIANE WARNCKE	TREASURER	3.00	Officer	$0	$0	$0
CHRIS CRAMER	EXECUTIVE DI	40.00	Officer Director	$66,539	$0	$66,539
KAUI LUCAS	DIRECTOR	0.75	Director	$0	$0	$0
ALYSSA MILLER	DIRECTOR	3.00	Director	$0	$0	$0
KIMI MAKAIAU	DIRECTOR	1.00	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	No data	No data	No data	No data
2023	$61,754	$114,344	$2,377,056	$-52,590
2022	$189,429	$106,053	$2,429,646	$83,376
2021	$92,412	$105,627	$2,346,270	$-13,215
2020	$132,664	$126,359	$2,359,485	$6,305
2019	$44,614	$95,949	$2,353,180	$-51,335

MAUNALUA FISHPOND HERITAGE CENTER