Next Level Foundation (EIN 264828263) - 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

2009

Legal Domicile

Principal Officer

Brian Kaupiko

Phone

8083569947

Tax Period

2020-01-01 to 2020-12-31

Next Level Foundation, founded in 2009, is a small nonprofit that reported $810K in total revenue in fiscal year 2020. Revenue surged 51% from the prior year, signaling strong growth momentum. The organization ran a surplus of $439K, a strong 54% operating margin.

Mission

Next Level Foundation (formerly Playsports Hawaii) ("NLF") is dedicated to providing Hawaii's youth with a high-quality education in personal health and teamwork through participation in sports. NLF intends to change its program focus in 2021 to youth education, wellness, anti-drug awareness, and youth scholarships.

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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 (2020)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $261,735

Investment Income $546,750

Other Revenue $1,800

TOTAL REVENUE $810,285

Expense Breakdown

Grants Paid $37,082

Salaries & Benefits $110,421

Fundraising Expenses $0

Program Expenses $312,775

Other Expenses $223,313

TOTAL EXPENSES $370,816

Year-over-Year Comparison

	2020	2019	Change
Revenue	$810,285	$536,713	+0.5%
Expenses	$370,816	$506,039	-0.3%
Net Income	$439,469	$30,674	+13.3%

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

$110,421

Total Directors

$110,421

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Brian Kaupiko	President	40	Officer Director	$110,421	$0	$110,421
Carmen Velci	Vice President	10.00	Officer Director	$0	$0	$0
Gaye Kaupiko	Treasurer and Secretary	20.00	Officer Director	$0	$0	$0
Milton I	Former Director	10	Director	$0	$0	$0
Joelyn Kama	Former Director and Secretary	10	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
2020	$810,285	$370,816	$529,409	$439,469
2019	$536,713	$506,539	$36,733	$30,174
2018	$524,179	$530,879	$16,996	$-6,700

Next Level Foundation