LHES FOUNDATION

EIN: 453680782 501(c)(3) Philanthropy & Grantmaking

LANAI CITY, HI

Total Revenue
$194,744
Total Expenses
$228,591
Total Assets
$132,017
Net Assets
$129,451
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2011
Legal Domicile
HI
Principal Officer
NATALIE ROPA
Phone
8085657266
Tax Period
2023-01-01 to 2023-12-31

LHES FOUNDATION, founded in 2011, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $195K in total revenue in fiscal year 2023. Revenue fell 37% from the prior year — a significant decline worth monitoring. Expenses of $229K exceeded revenue, resulting in a 17% operating deficit.

Mission

INCREASE PARENTAL AND COMMUNITY INVOLVEMENT WITH THE EDUCATION OF LANA'I KEIKI, AND TO FACILITATE SUCCESSFUL COLLEGE AND CAREER PLANNING.

Program Service Accomplishments

Program 1
Expenses: $212,563

DESIGN AND CONDUCT COLLABORATIVE AND SUSTAINABALE COMMUNITY LEARNING OPPORTUNITIES THAT ENSURE ALL PARTICIPATING CHILDREN MEET AND/OR EXCEED ACADEMIC STANDARDS, ASPIRE FOR HIGHER EDUCATION AND...

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DESIGN AND CONDUCT COLLABORATIVE AND SUSTAINABALE COMMUNITY LEARNING OPPORTUNITIES THAT ENSURE ALL PARTICIPATING CHILDREN MEET AND/OR EXCEED ACADEMIC STANDARDS, ASPIRE FOR HIGHER EDUCATION AND CAREERS, AND BECOME LEADERS IN THEIR COMMUNITY. FOLLOWING IS A DESCRIPTION OF THE CORE ELEMENTS: ANYTHING AND EVERYTHING IS POSSIBLE - STUDENTS, PARENTS AND TEACHERS BELIEVE THAT THE STUDENTS ARE UNLIMITED IN HOW HIGH THEY CAN ACHIEVE AND ASPIRE TO. LANAI (PLACE) BASED - UNDERSTANDING LANA`I AS A PLACE THAT REPRESENTS THE BROADER WORLD WHERE YOU CAN USE LANA`I TO REPLICATE LIFE TO WHERE THE STUDENTS ARE LIVING. THE STUDENTS KNOW ABOUT THE HISTORY & CULTURE OF LANA`I - IT CAN BE DEMONSTRATED (I.E. TEST, DRAWING, PROJECT, ETC.). STUDENTS KNOW WHO THEY ARE, WHERE THEY ARE GOING- A SENSE OF SELF. I.E., GENEALOGY. DEMONSTRATE AN UNDERSTANDING OF HOW LIFE AND LIVING ON L?NA`I HAPPENS. WHETHER IT IS THE ECONOMICS OF THEIR HOME, OR THEIR ECOSYSTEMS ON THE ISLAND, OR THE SOCIAL INTERACTIONS BETWEEN FAMILIES. IT`S UNDERSTANDING HOW SOCIO-PHYSIO-CULTURAL CONDITIONS EXIST. THE MEASUREMENTS ARE BASED ON THEIR PARTICIPATION AND PERFORMANCE ON DESIGN/PROBLEM-BASED ACTIVITIES. MULTI-FACETED ASSESSMENTS TO MEASURE MULTI-FACETED LEARNING ACTIVITIES. HANDS-ON AND PROJECT BASED: LEARNING BY DOING AND PROBLEM- SOLVING. LEADERSHIP BUILDING - FOCUS ON WHAT WE ARE TRYING TO TEACH- THE BEST WAY IS WHEN STUDENTS "OWN" THE ISSUES & CHALLENGES AND TRY TO DO SOMETHING ABOUT IT. KULEANA (I.E. THE FIGHT FOR MORE JOBS, FOR BETTER HOUSING, FOR TAKING CARE OF OUR ENVIRONMENT, ETC.) CREATING THE SENSE OF OWNERSHIP- KULEANA AND TAKING ACTION (THE ACTIVISM). STANDING UP FOR WHAT IS RIGHT. MEASURE THEIR SUCCESS BASED ON THEIR LEADERSHIP IN UNDERSTANDING THE NEEDS AND ISSUES OF THEIR COMMUNITY AND DEVELOPING AN EDUCATION & CAREER PLAN THAT WOULD ADDRESS THE ISSUES. (I.E. STUDENTS CREATE A SHORT ESSAY - LOOK AT THE EXTENT TO WHICH ISSUES WERE ADDRESSED). LIFE LONG LEARNING - MULTI-GENERATIONAL OPPORTUNITIES- FOCUS ON OBSERVABLE BEHAVIORS WITH 2 OR MORE GENERATIONS WORKING TOGETHER ON A PLANNED ACTIVITY. ONE PERSON LEARNS - STUDENTS ARE WORKING ON A PLAN THAT EXTENDS INTO THEIR NEXT GENERATION. (I.E. DEVELOPING A 5- 10- 20 YR. PLAN INCLUDING EDUCATION & CAREER). FAMILY ENGAGEMENT - CONSIDER A FOCUS GROUP OR A SURVEY FROM THE FAMILIES TO SEE TO WHAT EXTENT THE PROJECT HAS ALLOWED THEM TO BE MORE ENGAGED IN LEARNING THINGS TOGETHER.

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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 (2023)

Revenue Breakdown

Contributions & Grants $193,859
Program Service Revenue $0
Investment Income $0
Other Revenue $885
TOTAL REVENUE $194,744

Expense Breakdown

Grants Paid $750
Salaries & Benefits $34,993
Fundraising Expenses $1,749
Program Expenses $212,563
Other Expenses $192,848
TOTAL EXPENSES $228,591

Year-over-Year Comparison

2023 2022 Change
Revenue $194,744 $311,184 -0.4%
Expenses $228,591 $226,361 +0.0%
Net Income $-33,847 $84,823 -1.4%
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

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Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
6
Independent Members
6
Employees
2
Volunteers
10

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
3
$19,740
Total Directors
6
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
BENJAMIN OSTRANDER PRESIDENT 1.00
Officer Director
$0 $0 $0
AARON FERNANDEZ TREASURER 1.00
Officer Director
$0 $0 $0
SHELLY BARFIELD DIRECTOR 1.00
Director
$0 $0 $0
REX CALDERON DIRECTOR 1.00
Director
$0 $0 $0
MARY LOU KAUKEANO DIRECTOR 1.00
Director
$0 $0 $0
HARRILYNN KAMEENUI DIRECTOR 1.00
Director
$0 $0 $0
NATALIE ROPA EXECUTIVE DI 20.00
Officer
$19,740 $0 $19,740
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
2023 $194,744 $228,591 $132,017 $-33,847
2022 $311,184 $226,361 $163,298 $84,823
2020 $241,767 $287,447 $111,674 $-45,680
2019 $301,078 $397,071 $158,295 $-95,993
2018 $333,048 $197,007 $266,235 $136,041
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