PAPA KU MANA

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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

2015

Legal Domicile

Principal Officer

LADY GARRETT

Phone

8082301749

Tax Period

2025-01-01 to 2025-12-31

PAPA KU MANA, founded in 2015, is a small nonprofit in the Education sector that reported $360K in total revenue in fiscal year 2025. Revenue surged 118% from the prior year, signaling strong growth momentum.

Mission

SUPPORT THE EDUCATIONAL MISSION OF HALAU MANA PUBLIC CHARTER SCHOOL

Program Service Accomplishments

Program 1

Expenses: $355,586 Revenue: $359,850

PAPA KU MANA(PKM)SERVES AS HALAU KU MANAS(HKM)SPONSOR FOR THE KAMEHAMEHA SCHOOLS HOOLAKO LIKE CHARTER SCHOOL SUPPORT PROGRAM. AS THE FISCAL SPONSOR, PKM SUPPORTS THE ADMIN OF HKM WITH THE COMPLIANCE ASPECTS OF THE PROGRAM. PKM IS ALSO WORKING TO COMPLETE A COMPREHENSIVE FUND DEVELOPMENT PLAN THAT SEEKS TO ADDRESS ANNUAL OPERATIONAL NEEDS AND BUILDS A HEALTHY SCHOOL RESERVE THAT COULD POTENTIALLY ALLOW FOR LARGE SCHOOL IMPROVEMENT/GROWTH.

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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 (2025)

Revenue Breakdown

Contributions & Grants $359,750

Program Service Revenue $0

Investment Income $100

Other Revenue $25

TOTAL REVENUE $359,875

Expense Breakdown

Grants Paid $355,586

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $355,586

Other Expenses $11,682

TOTAL EXPENSES $367,268

Year-over-Year Comparison

	2025	2024	Change
Revenue	$359,875	$165,000	+1.2%
Expenses	$367,268	$157,927	+1.3%
Net Income	$-7,393	$7,073	-2.0%

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

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
ERIN KAHUNAWAI WRIGHT	PRESIDENT/DIRECTOR	10.00	Officer	$0	$0	$0
MALIA KAAIHUE	VICE-PRESIDENT/DIRECTOR	10.00	Officer	$0	$0	$0
BRANDON KEONI BUNAG	TREASURER	10.00	Officer	$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
2025	$359,875	$367,268	$34,039	$-7,393
2022	$383,428	$2,995	$401,876	$380,433
2020	$184,072	$206,053	$26,008	$-21,981
2019	$168,221	$397,723	$221,055	$-229,502
2018	$418,929	$334,460	$280,351	$84,469