Puna Makaukau

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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

2018

Legal Domicile

Principal Officer

Claudia Ziroli

Phone

8089382144

Tax Period

2024-07-01 to 2025-06-30

Puna Makaukau, founded in 2018, is a small nonprofit in the Public Safety sector that reported $537K in total revenue in fiscal year 2024. The organization ran a surplus of $529K, a strong 98% operating margin.

Mission

PUNA MKAUKAU IS DEDICATED TO SUPPORTING HAWAII ISLAND COMMUNITIES TO BUILD RESILIENCE AND TO BE PREPARED FOR EMERGENCIES. WE FACILITATE THE FORMATION OF COALITIONS FOSTERING COLLABORATION AMONG INDIVIDUALS NEIGHBORHOODS AND COMMUNITIES TO ENHANCE PREPAREDNESS. AS A MEMBER OF VIBRANT HAWAIIS RESILIENCE HUB NETWORK WE SUPPORT THE ONGOING WORK OF THE RESILIENCE HUB PROGRAM.

Program Service Accomplishments

Program 1

Expenses: $2,750 Revenue: $0

PUNA MAKAUKAU WORKING WITH A GRANT FROM THE COUNTY OF HAWAII AND THE PROJECT TEAM FROM HAWAIIAN ACRES COMMUNITY ASSOCIATION TOOK ON THE PROJECT OF BUILDING A CERTIFIED FOOD HUB TO SERVE THE PUNA...

PUNA MAKAUKAU WORKING WITH A GRANT FROM THE COUNTY OF HAWAII AND THE PROJECT TEAM FROM HAWAIIAN ACRES COMMUNITY ASSOCIATION TOOK ON THE PROJECT OF BUILDING A CERTIFIED FOOD HUB TO SERVE THE PUNA COMMUNITIES. WORKING WITH HAWAIIAN ACRES FOOD HUB PROJECT TEAM WE HAVE COMPLETED THE PLANNING AND ENGINEERING FOR THE FOOD HUB KITCHEN THE FIRST PERMIT HAS BEEN SECURED. PLAN SUBMISSION HAS TAKEN PLACE. BEGINNING WORK ON THE PURCHASE OF A KITCHEN CONTAINER AND EQUIPMENT.

Program 2

Expenses: $4,939 Revenue: $0

WE SUPPORTED THE ONGOING WORK TO BUILD AND EQUIP AN EMERGENCY HUB OF OPERATIONS FOR UPPER PUNA COMMUNITIES. BUILDING THE COVERED OPERATIONS CENTER AND EQUIPPING THE PUBLIC GATHERING SPACE.

Program 3

Expenses: $403 Revenue: $0

LINE 4C THIRD ACCOMPLISHMENT THE COMPLETED GATHERING SPACE HALE HALAWAI O FERN ACRES HAS BEEN THE HOST SITE FOR COMMUNITY MEETINGS GATHERINGS CERT TEAM TRAINING AND VOLUNTEER FIRE DEPARTMENT...

LINE 4C THIRD ACCOMPLISHMENT THE COMPLETED GATHERING SPACE HALE HALAWAI O FERN ACRES HAS BEEN THE HOST SITE FOR COMMUNITY MEETINGS GATHERINGS CERT TEAM TRAINING AND VOLUNTEER FIRE DEPARTMENT TRAINING. THE FERN ACRES FOOD DISTRIBUTION PROGRAM IS NOW ABLE TO USE THE PAVED DRIVE THROUGH AREA PERMITTING ADA ACCESS FOR ALL COMMUNITY MEMBERS.

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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 $536,695

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $536,695

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $8,092

Other Expenses $8,152

TOTAL EXPENSES $8,152

Year-over-Year Comparison

	2024	2023	Change
Revenue	$536,695	N/A	N/A
Expenses	$8,152	N/A	N/A
Net Income	$528,543	$0	N/A

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
Claudia Ziroli	President	4.00	Officer Director	$0	$0	$0
Patti Pinto	Vice President	4.00	Officer Director	$0	$0	$0
Julia Mitchell	Treasurer	1.00	Officer Director	$0	$0	$0
Laila Moire-Selvage	Secretary	4.00	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
2025	$536,695	$8,152	$531,325	$528,543