ALA KAHAKAI TRAIL ASSOCIATION

EIN: 271398470 501(c)(3) Environment

Kamuela, HI

Total Revenue
$139,079
Total Expenses
$226,998
Total Assets
$19,871,919
Net Assets
$19,871,919
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2008
Legal Domicile
HI
Principal Officer
Linda Kaleo Paik
Phone
8087751051
Tax Period
2024-01-01 to 2024-12-31

ALA KAHAKAI TRAIL ASSOCIATION, founded in 2008, is a small nonprofit in the Environment sector that reported $139K in total revenue in fiscal year 2024. Revenue fell 23% from the prior year — a significant decline worth monitoring. Expenses of $227K exceeded revenue, resulting in a 63% operating deficit.

Mission

To engage and support through activities community capacity building for self sustainability. To provide guidance for maintenance of the trail through community involvement and stewardship. To support and provide education, research and recordation of oral history and historical sites along the trail for the benefit of the trail. To actively acquire lands to better protect the trail and cultural resources.

Program Service Accomplishments

Program 1
Expenses: $5,063 Revenue: $0

Stewardship management of acquired properties. A management group was formed to help ATA make decisions on properties and to give advise on how best to proceed with different projects and programs...

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Stewardship management of acquired properties. A management group was formed to help ATA make decisions on properties and to give advise on how best to proceed with different projects and programs that ATA is planning, The stewardship committee is an interagal part of the management of the properties and bring to the committee expertise in different areas such as cultural integrity, planning and community building. The committee sponsors community programs such as educational hikes, cleanup days and cultural awareness.

Program 2
Expenses: $107,469 Revenue: $0

Ranger Program to help with maintenance of the properties for fire suppression, cleanup of the beach access area and ensure there is no danger to travelers on the access road as welll as to check out...

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Ranger Program to help with maintenance of the properties for fire suppression, cleanup of the beach access area and ensure there is no danger to travelers on the access road as welll as to check out areas of erosion. The program assists ATA in keeping an eye on cultural sites and resources and reports any damage or potential danger to these sites and resources. The program pus feet on the ground to ensure all resources are protected. The revenue for this program was not received in 2024 because the funding did not get sent out until early 2025

Program 3
Expenses: $37,600 Revenue: $0

Management Plan for Kaunamano property with community members, businesses, government agencies that reflects the input from all stakeholders. The plan will guide ATA in dealing with community...

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Management Plan for Kaunamano property with community members, businesses, government agencies that reflects the input from all stakeholders. The plan will guide ATA in dealing with community concerns and how best to implement a solution to address concerns. ATA has placed top priority on completing a Management Pal for all ATA properties. The funding was realized in a previous period but work was done during this fiscal year.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $24,945
Program Service Revenue $0
Investment Income $0
Other Revenue $114,134
TOTAL REVENUE $139,079

Expense Breakdown

Grants Paid $0
Salaries & Benefits $0
Fundraising Expenses $0
Program Expenses $150,132
Other Expenses $226,998
TOTAL EXPENSES $226,998

Year-over-Year Comparison

2024 2023 Change
Revenue $139,079 $180,255 -0.2%
Expenses $226,998 $119,275 +0.9%
Net Income $-87,919 $60,980 -2.4%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
8
Independent Members
8
Employees
N/A
Volunteers
56

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
4
$0
Total Directors
8
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
William Keoni Fox President 30
Officer Director
$0 $0 $0
Linda Kaleo Paik Secretary 5
Officer Director
$0 $0 $0
Ray Broggini Treasurer 1
Officer Director
$0 $0 $0
Ethan Souza Vice-President 1
Officer Director
$0 $0 $0
Georgia Crowly Director 1
Director
$0 $0 $0
Brynly Brown Director 1
Director
$0 $0 $0
Nanea Brown Director 1
Director
$0 $0 $0
Kalamanamana Harman Director 1
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 $139,079 $226,998 $19,871,919 $-87,919
2023 $180,255 $119,275 $19,959,838 $60,980
2022 $4,901,742 $4,837,060 $19,898,858 $64,682
2021 $6,288,942 $6,271,476 $15,140,176 $17,466
2020 $126,493 $73,587 $8,952,710 $52,906
2019 $32,343 $71,112 $8,899,804 $-38,769
2018 $192,896 $170,299 $2,938,573 $22,597
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