Makanalani Kids

EIN: 455079924 501(c)(3) Recreation & Sports

Kilauea, HI

Total Revenue
$130,323
Total Expenses
$197,218
Total Assets
$373,097
Net Assets
$179,699
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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
HI
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

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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 $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

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Governance

Voting Members
6
Independent Members
4
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
0
$0
Total Directors
6
$0
Key Employees
0
$0
Highest Compensated
0
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
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