KA IPU MAKANI CULTURAL HERITAGE CENTER (EIN 474947135) - 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

2016

Legal Domicile

Principal Officer

Cheney-Ann Lima

Phone

8086580511

Tax Period

2022-07-01 to 2023-06-30

KA IPU MAKANI CULTURAL HERITAGE CENTER, founded in 2016, is a small nonprofit that reported $210K in total revenue in fiscal year 2022. The organization ran a surplus of $61K, a strong 29% operating margin.

Mission

To foster an awareness of cultural and natural resource management and heritage preservation in Hawaii, by encouraging community stewardship, practice, preservation, and restoration of cultural and historical sites, landscapes, and materials while promoting cultural and natural richness, diversity, arts, languages, sciences, history, and traditions of Molokai.

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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 (2022)

Revenue Breakdown

Contributions & Grants $199,100

Program Service Revenue $5,000

Investment Income $0

Other Revenue $5,719

TOTAL REVENUE $209,819

Expense Breakdown

Grants Paid $0

Salaries & Benefits $85,168

Fundraising Expenses $0

Program Expenses $139,326

Other Expenses $63,543

TOTAL EXPENSES $148,711

Year-over-Year Comparison

	2022	2021	Change
Revenue	$209,819	N/A	N/A
Expenses	$148,711	N/A	N/A
Net Income	$61,108	$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

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

$80,439

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Awapuhi Napoleon-Obrien	Board President	2.00	Director	$0	$0	$0
Rachel Abshire	Treasurer	2.00	Director	$0	$0	$0
Shannon Lima	Member at large	2.00	Director	$0	$0	$0
Cheney-Ann Lima	Executive Director	20.00	Key Emp	$51,102	$0	$80,439
Josh Pastrana	Vice-President	2.00	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
2023	$209,819	$148,711	No data	$61,108

KA IPU MAKANI CULTURAL HERITAGE CENTER