Makanalani Kids

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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

2012

Legal Domicile

Principal Officer

Lyn Taylor

Phone

7147423598

Tax Period

2024-01-01 to 2024-12-31

Makanalani Kids, founded in 2012, is a small nonprofit in the Recreation & Sports sector that reported $130K in total revenue in fiscal year 2024. Revenue fell 43% from the prior year — a significant decline worth monitoring. Expenses of $197K exceeded revenue, resulting in a 51% operating deficit.

Mission

Makanalanis mission is is to provide a humanitarian and religiously inspired outdoor education for youth who are disadvantaged in order to promote their well being and life outlookOffering children a chance to spend some time on a working farm where they can learn about the land, harvest fruit and vegetables, watch the shepherd with the sheep and feed the miniature donkeys is a great way to create opportunities for these children to grow and learn. Teaching them to be good stewards of the land will also give them a greater appreciation of the need to protect and respect the resources that we have. This opportunity will bring them into an environment that offers an abundance of new experiences and will allow them to try things first hand and help them develop skills that will be useful later on in life. Each child is unique and special and we want them to know that God loves them. Just as they will have the opportunity to plant seeds in a vegetable garden and pick the produce to eat, ou

Program Service Accomplishments

Program 1

Expenses: $79,632

Hosted groups of at-risk youth during the year, including the following:YOUTH:JANUARY - 80FEBRUARY - 60MARCH - 110APRIL - 100MAY - 100JUNE - 220JULY - 220AUGUST - 70SEPTEMBER - 50OCTOBER - 90NOVEMBER...

Program 2

Expenses: $79,631

Hosted the following Organizations and Groups during 20234ADULTS:HI Seventh Day Adventist (adults and young adults)HI Youth Ministries Kapaa Assembly of God Wild at Heart (adults and young...

Hosted the following Organizations and Groups during 20234ADULTS:HI Seventh Day Adventist (adults and young adults)HI Youth Ministries Kapaa Assembly of God Wild at Heart (adults and young adults)Captivating (adults and young adults)KCF Anchor House (young adults)Kauai Full Gospel TemplePukas Ministries (adults and young)Child Evangelism FellowshipSouthwest Adventist University (young adults)Kanuikapono SchoolKilauea Elementary SchoolYOUTH:Koloa Missionary ChurchCalvary Chapel LihueOleleo High School studentsAglow InternationalKauai Christian FellowshipRebecca Heart HomeschoolHolau Kumana Charter SchoolCalvary Chapel LihueKen-Yen Learning CenterOhana Christian FellowshipMoms with Kids with Heart Disease (youth with their moms)Sarah Jenkins HomeschoolHearts OahuKahili Seventh Day Adventist schoolCollege View AcademyEleele Baptist ChurchCrossroads Church Camp Rooted Camp Good NewsAble MinistriesKauai Baptist ChurchOne Way MinistriesLihue Missionary ChurchNahele Wawae HomeschoolLove on Jesus MinistriesKapaa Missionary ChurchReflame MinistriesKaimuki Christian SchoolSurfing the NationsBethal Church

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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 $130,323

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $130,323

Expense Breakdown

Grants Paid $0

Salaries & Benefits $27,862

Fundraising Expenses $29,573

Program Expenses $159,263

Other Expenses $169,356

TOTAL EXPENSES $197,218

Year-over-Year Comparison

	2024	2023	Change
Revenue	$130,323	$228,255	-0.4%
Expenses	$197,218	$64,110	+2.1%
Net Income	$-66,895	$164,145	-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

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
Marilyn Smith	Director	0.00	Director	$0	$0	$0
Lyn Taylor	Vice President	25.00	Director	$0	$0	$0
Terry Barber	Director	10.00	Director	$0	$0	$0
Kelly Taylor	Director	5.00	Director	$0	$0	$0
Karen Van der Watt	Director	5.00	Director	$0	$0	$0
Coleen Smith	Director	0.00	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	$130,323	$197,218	$373,097	$-66,895
2023	$228,255	$64,110	$439,992	$164,145