NAKOA FOUNDATION (EIN 270856575) - 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

HEATHER NAHAKU KALEI

Phone

8083130765

Tax Period

2022-01-01 to 2022-12-31

NAKOA FOUNDATION, founded in 2008, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $4K in total revenue in fiscal year 2022. Revenue fell 81% from the prior year — a significant decline worth monitoring. Expenses of $34K exceeded revenue, resulting in a 774% operating deficit.

Mission

CHILD MENTORING

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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 (2022)

Revenue Breakdown

Contributions & Grants $3,910

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $3,910

Expense Breakdown

Grants Paid $0

Salaries & Benefits $13,618

Fundraising Expenses $0

Program Expenses $34,192

Other Expenses $20,574

TOTAL EXPENSES $34,192

Year-over-Year Comparison

	2022	2021	Change
Revenue	$3,910	$20,600	-0.8%
Expenses	$34,192	$21,910	+0.6%
Net Income	$-30,282	$-1,310	+22.1%

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

N/A

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
ABEL AQUINO	DIRECTOR	0.50	Director	$0	$0	$0
DALE FERGERSTROM	DIRECTOR	0.50	Director	$0	$0	$0
KALEI HALEAMAU-KAM	DIRECTOR	0.50	Director	$0	$0	$0
SHARI JUMALON	VICE PRESIDE	0.50	Officer Director	$0	$0	$0
HEATHER NAHAKU KALEI	PRESIDENT	0.50	Officer Director	$0	$0	$0
DARIN KAM	DIRECTOR	0.50	Director	$0	$0	$0
KAIMI KAUPIKO	DIRECTOR	0.50	Director	$0	$0	$0
CHARLENE MERSBURGH	DIRECTOR	0.50	Director	$0	$0	$0
RUTH MERSBURGH	DIRECTOR	0.50	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
2022	$3,910	$34,192	$71,019	$-30,282
2021	$20,600	$21,910	$101,301	$-1,310
2020	$202,401	$164,151	$102,725	$38,250

NAKOA FOUNDATION