IKAIKA HAWAII (WATERMANS ACADEMY) (EIN 462388864) - Form 990 Financial Analysis & Trantor Score

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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

2013

Legal Domicile

Principal Officer

SHELLEY OATES-WILDING

Phone

8087807180

Tax Period

2024-01-01 to 2024-12-31

IKAIKA HAWAII (WATERMANS ACADEMY), founded in 2013, is a small nonprofit in the Youth Development sector that reported $321K in total revenue in fiscal year 2024. Revenue fell 27% from the prior year — a significant decline worth monitoring.

Mission

TO PERPETUATE THE DEVELOPMENT OF INSPIRATIONAL WATERMAN THROUGH POSITIVE WATER SPORTS.

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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 $71,719

Program Service Revenue $249,342

Investment Income $2

Other Revenue $0

TOTAL REVENUE $321,063

Expense Breakdown

Grants Paid $32,297

Salaries & Benefits $81,722

Fundraising Expenses $1,144

Program Expenses $301,454

Other Expenses $223,811

TOTAL EXPENSES $337,830

Year-over-Year Comparison

	2024	2023	Change
Revenue	$321,063	$440,861	-0.3%
Expenses	$337,830	$483,611	-0.3%
Net Income	$-16,767	$-42,750	-0.6%

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

$75,739

Total Directors

$75,739

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHELLEY OATES-WILDING	PRESIDENT/CEO COACH	70.00	Officer Director	$63,360	$12,379	$75,739
NICHOLAS WHITCOMB	BOARD MEMBER COACH	18.00	Officer Director	$0	$0	$0
KAI WILDING	OFFICER/PROGRAM DIRECTOR	18.00	Officer Director	$0	$0	$0
KIM KEPNER SYBOUMNY	OFFICER	4.00	Officer Director	$0	$0	$0
MELISSA LAMBERT	VP	2.00	Officer Director	$0	$0	$0
GEAL TALBERT	SECRETARY	2.00	Officer Director	$0	$0	$0
EDWARD WATSON	TREASURER	2.00	Officer 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	$321,063	$337,830	$61,581	$-16,767
2023	$440,861	$483,611	$78,520	$-42,750
2022	$465,153	$446,857	$219,553	$18,296
2021	$426,196	$355,125	$411,201	$71,071
2020	$216,328	$178,185	$138,118	$38,143

IKAIKA HAWAII (WATERMANS ACADEMY)