Maui Huliau Foundation

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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

2010

Legal Domicile

Principal Officer

Malia Cahill

Phone

8087572100

Tax Period

2024-01-01 to 2024-12-31

Maui Huliau Foundation, founded in 2010, is a small nonprofit in the Education sector that reported $401K in total revenue in fiscal year 2024. Revenue surged 29% from the prior year, signaling strong growth momentum. The organization ran a surplus of $64K, a strong 16% operating margin.

Mission

To Promote environmental literacy and leadership among Maui's youth ages 12-18 via environmental education programs

Program Service Accomplishments

Program 1

Expenses: $78,027

The Kukulu Pilina program focuses on strenthening the HA outcomes for teachers and students at Mauis public schools by buildings connections to aina and community partners. The program includes a...

The Kukulu Pilina program focuses on strenthening the HA outcomes for teachers and students at Mauis public schools by buildings connections to aina and community partners. The program includes a professional development course and on-campus series for teacher, as well as support for field-trips, and for campus projects and events

Program 2

Expenses: $73,940

Huliau Environmental Filmaking Club: Program serves 35-50 students on Maui and Molokai. The program involves 400-600 hours of assisting students in making 7-15 films to educate the public about...

Huliau Environmental Filmaking Club: Program serves 35-50 students on Maui and Molokai. The program involves 400-600 hours of assisting students in making 7-15 films to educate the public about environmental issues.

Program 3

Expenses: $48,661

Huliau Green Events helps divert waste from the landfill through composting and recyclying, and through zero waste education at events and in schools. The program serves between 20-50K people a 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%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $357,193

Program Service Revenue $26,588

Investment Income $0

Other Revenue $17,279

TOTAL REVENUE $401,060

Expense Breakdown

Grants Paid $2,500

Salaries & Benefits $243,334

Fundraising Expenses $15,305

Program Expenses $200,628

Other Expenses $91,591

TOTAL EXPENSES $337,425

Year-over-Year Comparison

	2024	2023	Change
Revenue	$401,060	$312,028	+0.3%
Expenses	$337,425	$290,128	+0.2%
Net Income	$63,635	$21,900	+1.9%

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

N/A

Employees

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

$89,977

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MALIA CAHILL	Executive Director	40.00	Key Emp	$68,127	$21,850	$89,977
KUHEA ASIU	Director	1.00	Director	$0	$0	$0
KELLY LAU	Secretary	1.00	Officer Director	$0	$0	$0
NICOLETTE VAN DER LEE	President	1.00	Officer Director	$0	$0	$0
ELEANOR DUDLEY	Vice President	1.00	Director	$0	$0	$0
HANNAH PEILA	Treasurer	1.00	Officer Director	$0	$0	$0
CHAYLISE K CHANG	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
2024	$401,060	$337,425	$414,356	$63,635
2023	$312,028	$290,128	$349,951	$21,900
2022	$309,186	$258,019	$310,478	$51,167
2019	$195,859	$166,909	$121,398	$28,950