THE MAKUA GROUP

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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

2008

Legal Domicile

Principal Officer

EMORY FLETCHER

Phone

5404392471

Tax Period

2023-01-01 to 2023-12-31

THE MAKUA GROUP, founded in 2008, is a micro nonprofit in the Education sector that reported $20K in total revenue in fiscal year 2023. Revenue surged 67% from the prior year, signaling strong growth momentum. Expenses of $84K exceeded revenue, resulting in a 319% operating deficit.

Mission

TO PROVIDE SUPPORT AND ASSISTANCE ON A NON-DISCRIMINATORY BASIS TOTHOSE WHO ARE ATTEMPTING TO IMPROVE THE LIVES OF NATIVE HAWAIIANSTHROUGH EDUCATION AND TRAINING, AND TO PROVIDE SUPPORT TO INSTITUTIONSTO ASSIST THEM IN FULFILLING THEIR EDUCATIONAL AND CULTURAL GOALS.

Program Service Accomplishments

Program 1

Expenses: $5,000

TO PROVIDE SUPPORT AND ASSISTANCE ON A NON-DISCRIMINATORY BASIS TO THOSE WHO ARE ATTEMPTING TO IMPROVE THE LIVES OF NATIVE HAWAIIANS THROUGH EDUCATION AND TRAINING, AND TO PROVIDE SUPPORT TO...

TO PROVIDE SUPPORT AND ASSISTANCE ON A NON-DISCRIMINATORY BASIS TO THOSE WHO ARE ATTEMPTING TO IMPROVE THE LIVES OF NATIVE HAWAIIANS THROUGH EDUCATION AND TRAINING, AND TO PROVIDE SUPPORT TO INSTITUTIONS TO ASSIST THEM IN FULFILLING THEIR EDUCATIONAL AND CULTURAL GOALS.

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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 $20,000

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $20,000

Expense Breakdown

Grants Paid $5,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $5,000

Other Expenses $78,765

TOTAL EXPENSES $83,765

Year-over-Year Comparison

	2023	2022	Change
Revenue	$20,000	$12,000	+0.7%
Expenses	$83,765	$71,607	+0.2%
Net Income	$-63,765	$-59,607	+0.1%

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
LEINORA MILLIAN	CHAIRMAN	12.00	Officer Director	$0	$0	$0
DARLYN SILVA	DIRECTOR	2.00	Officer Director	$0	$0	$0
EMORY FLETCHER	EXECUTIVE	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
2024	No data	No data	No data	No data
2023	$20,000	$83,765	$200,910	$-63,765
2022	$12,000	$71,607	$214,303	$-59,607
2021	No data	$26,500	$273,910	No data
2020	$290,000	$19,958	$300,410	$270,042
2019	$205	$600	$35,368	$-395
2018	No data	$1,000	$30,763	No data