KUNIA WATER ASSOCIATION INC (EIN 263857266) - 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

2008

Legal Domicile

Principal Officer

STEPHANIE ANN WHALEN

Phone

8083067769

Tax Period

2025-01-01 to 2025-12-31

KUNIA WATER ASSOCIATION INC, founded in 2008, is a community nonprofit in the Mutual Benefit sector that reported $1.3M in total revenue in fiscal year 2025. Revenue decreased 12% compared to the prior year. Expenses of $1.2M left a modest 3% surplus.

Mission

TO OPERATE, MAINTAIN, REPAIR, REPLACE, AND ADMINISTER THE WATER SOURCES, WATER EASEMENTS, AND WATER DELIVERY SYSTEM USED TO DELIVER WATER FOR ITS MEMBERS LOCATED IN KUNIA VILLAGE AND THE SURROUNDING KUNIA AGRICULTURAL LANDS ON THE ISLAND OF OAHU IN THE STATE OF 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 $0

Program Service Revenue $1,261,805

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,261,805

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $1,218,149

TOTAL EXPENSES $1,218,149

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,261,805	$1,441,479	-0.1%
Expenses	$1,218,149	$1,311,174	-0.1%
Net Income	$43,656	$130,305	-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
STEPHANIE ANN WHALEN	CHAIRPERSON/PRESIDENT & DIRECTOR	1.00	Officer Director	$0	$0	$0
LYLE ROE	TREASURER & DIRECTOR	1.00	Officer Director	$0	$0	$0
ANDREW NYERGES	SECRETARY & DIRECTOR	1.00	Officer Director	$0	$0	$0
IRIS KIRKPILGER	DIRECTOR	1.00	Director	$0	$0	$0
MELISSA BURCHETTE	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
2025	$1,261,805	$1,218,149	$1,218,828	$43,656
2024	No data	No data	No data	No data
2023	$1,398,390	$1,319,522	$991,046	$78,868
2022	$1,418,791	$1,317,855	$957,874	$100,936
2021	$1,052,176	$951,132	$798,655	$101,044
2020	$1,177,387	$947,433	$778,766	$229,954
2019	$1,172,593	$1,110,203	$597,466	$62,390
2018	$1,042,226	$778,695	$810,702	$263,531

KUNIA WATER ASSOCIATION INC