THE ESTRIA 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

LIANN EBESUGAWA

Phone

5106986640

Tax Period

2023-01-01 to 2023-12-31

THE ESTRIA FOUNDATION, founded in 2010, is a small nonprofit in the Arts, Culture & Humanities sector that reported $876K in total revenue in fiscal year 2023. Revenue surged 58% from the prior year, signaling strong growth momentum. The organization ran a surplus of $288K, a strong 33% operating margin.

Mission

THE ESTRIA FOUNDATION CREATES ART IN PUBLIC WITH ASSISTANCE FROM ARTISTS, YOUTH, EDUCATORS, AND ACTIVISTS. GOAL IS TO RAISE AWARENESS AND INSPIRE ACTION IN THE MOVEMENT TO RESOLVE HUMAN AND ENVIRONMENTAL ISSUES WHILE EDUCATING & DEVELOPING YOUTH.

Program Service Accomplishments

Program 1

Expenses: $264,670 Revenue: $91,649

MELE MURALS:COMPLETED THREE FULL MELE MURALS. PARTICIPAN NUMBERS WERE MUCH LOWER. ENDED OUR DISTANCE LEARNING FORMAT AND RETURNED TO IN-PERSON PROGRAMMING WITH OVER 1,000 STUDENT PARTICIPANTS. HALAU PAHEONA: SERVED TWO SCHOOLS FOR THE SPRING SEMESTER. BOTH CLASSES EACH COMPLETED A FULL MURAL, TWO MURALS IN TOTAL. 40 STUDENTS SERVED.

Program 2

Expenses: $86,543

INTERCESSION PROGRAMS:WE SERVED TWO LOCATIONS ON OAHU AND ONE ON THE BIG ISLAND OF HAWAII. SUMMER PROGRAMS WERE 4 - 5 WEEKS DEPENDING ON LOCATION. WE COMPLETED FIVE MURALS. SERVED 382 STUDENTS OF...

INTERCESSION PROGRAMS:WE SERVED TWO LOCATIONS ON OAHU AND ONE ON THE BIG ISLAND OF HAWAII. SUMMER PROGRAMS WERE 4 - 5 WEEKS DEPENDING ON LOCATION. WE COMPLETED FIVE MURALS. SERVED 382 STUDENTS OF WHICH 54% WERE NATIVE HAWAIIAN.

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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 (2023)

Revenue Breakdown

Contributions & Grants $748,590

Program Service Revenue $91,649

Investment Income $35,677

Other Revenue $0

TOTAL REVENUE $875,916

Expense Breakdown

Grants Paid $0

Salaries & Benefits $355,493

Fundraising Expenses $126,365

Program Expenses $351,213

Other Expenses $232,460

TOTAL EXPENSES $587,953

Year-over-Year Comparison

	2023	2022	Change
Revenue	$875,916	$553,066	+0.6%
Expenses	$587,953	$655,238	-0.1%
Net Income	$287,963	$-102,172	-3.8%

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

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

$173,820

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LIANN EBESUGAWA	PRESIDENT	2.00	Officer Director	$0	$0	$0
MIHOKO ITO	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
MARK NOGUCHI	DIRECTOR	2.00	Director	$0	$0	$0
AMANDA NOGUCHI	DIRECTOR	2.00	Director	$0	$0	$0
POMAIKA 'L LYMAN	DIRECTOR	2.00	Director	$0	$0	$0
TODD JOHNSON	EXECUTIVE DIRECTOR	40.00	Key Emp	$115,000	$0	$115,000
CHRISTINA TAGAD	CHIEF OPERATING OFFICER	40.00	Key Emp	$58,820	$0	$58,820

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	No data	No data	No data	No data
2023	$875,916	$587,953	$1,313,400	$287,963
2022	$553,066	$655,238	$1,080,122	$-102,172
2021	$427,648	$528,815	$1,073,601	$-101,167
2020	$177,863	$435,018	$1,372,667	$-257,155
2019	$252,710	$599,223	$1,389,492	$-346,513
2018	$197,239	$484,157	$1,572,472	$-286,918