KAUAI LIFEGUARD ASSOCIATION

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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

2003

Legal Domicile

Principal Officer

MONTY DOWNS

Phone

8088223695

Tax Period

2019-01-01 to 2019-12-31

KAUAI LIFEGUARD ASSOCIATION, founded in 2003, is a small nonprofit in the Public Safety sector that reported $281K in total revenue in fiscal year 2019. Revenue surged 21% from the prior year, signaling strong growth momentum.

Mission

TO REDUCE KAUAI DROWNINGS THROUGH EDUCATION OF KAUAI VISITORS & RESIDENTS

Program Service Accomplishments

Program 1

Expenses: $247,961 Revenue: $3,270

KLA PURCHASES & DONATES CRITICAL LIFE SAVING EQUIPMENT TO THE COUNTY OF KAUAI'S OCEAN SAFETY BUREAU AS THE COUNTY'S BUDGET CANNOT FUND THE LIFESAVING NEEDS OF THE ISLAND. KLA DONATED TWO TRUCKS...

KLA PURCHASES & DONATES CRITICAL LIFE SAVING EQUIPMENT TO THE COUNTY OF KAUAI'S OCEAN SAFETY BUREAU AS THE COUNTY'S BUDGET CANNOT FUND THE LIFESAVING NEEDS OF THE ISLAND. KLA DONATED TWO TRUCKS, THREE ATV'S, A JET SKI, MOTOROLA RADIOS AND OTHER VITAL EQUIPMENT FOR THE LIFEGUARD TOWERS. KLA PROMOTES OCEAN SAFETY AWARENESS THROUGH AN EXTENSIVE PUBLICITY CAMPAIGN THAT COVERS RADIO, TV, & NEWSPAPER TO INCREASE PEOPLE'S KNOWLEDGE OF OCEAN HAZARDS. KLA PAID FOR THE DESIGN & PRODUCTION OF 250,000 BEACH SAFETY BROCHURES WHICH CONTAIN VITAL SAFETY INFORMATION. THESE ARE PLACED ON THE VISITOR BROCHURE RACKS ISLAND WIDE, PARTICULARLY AT THE AIRPORT. KLA PRODUCED AN INFORMATIONAL OCEANSAFETY VIDEO WHICH RUNS AT THE AIRPORT BAGGAGE CLAIM AREAS.

Program 2

Expenses: $5,265

KLA HAS INSTALLED OVER 220 LIFE SAVING RESCUE TUBE STATIONS & 6 BEACH SAFETY DISPLAYS ON KAUAI BEACHES. KLA MAINTAINS THE RESCUE TUBES AND MUST REPLACE ABOUT HALF OF THEM EVERY YEAR DUE TO EXPOSURE, WEAR & TEAR AND VANDALISM. KAUAI HAS 65 BEACHES BUT ONLY 10 LIFEGUARD TOWERS. THESE RESCUE TUBES HAVE BEEN USED IN OVER 110 REPORTED RESCUES.

Program 3

Expenses: $19,981

KLA FINANCIALLY SUPPORTS THE JR LIFEGUARD PROGRAM WHICH TEACHES OCEAN SAFETY & RESCUE SKILLS TO APPROXIMATELY 500 YOUTH EACH SUMMER. KLA DONATED SURFBOARDS, TRAILERS & CPR MANNEQUINS TO HELP TRAIN...

KLA FINANCIALLY SUPPORTS THE JR LIFEGUARD PROGRAM WHICH TEACHES OCEAN SAFETY & RESCUE SKILLS TO APPROXIMATELY 500 YOUTH EACH SUMMER. KLA DONATED SURFBOARDS, TRAILERS & CPR MANNEQUINS TO HELP TRAIN YOUTH. KAUAI JR LIFEGUARDS HAVE AN IMPRESSIVE AND UNPARALLED RECORD OF WINNING AT THE STATE CHAMPIONSHIPS

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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 (2019)

Revenue Breakdown

Contributions & Grants $251,321

Program Service Revenue $3,270

Investment Income $0

Other Revenue $25,943

TOTAL REVENUE $280,534

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $3,632

Program Expenses $273,207

Other Expenses $280,993

TOTAL EXPENSES $280,993

Year-over-Year Comparison

	2019	2018	Change
Revenue	$280,534	$232,427	+0.2%
Expenses	$280,993	$140,381	+1.0%
Net Income	$-459	$92,046	-1.0%

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
MONTY DOWNS	PRESIDENT	8.00	Officer Director	$0	$0	$0
PAT DURKIN	DIRECTOR	1.00	Director	$0	$0	$0
KALANI VIERRA	DIRECTOR	1.00	Director	$0	$0	$0
CAROL PRATT	DIRECTOR	0.50	Director	$0	$0	$0
LAOLA AEA	VICE PRESIDE	2.00	Officer Director	$0	$0	$0
LAURYN DUTERTE	SECRETARY	3.00	Officer Director	$0	$0	$0
BONNIE HAILER	TREASURER	3.00	Officer Director	$0	$0	$0
JULIAN COYNER	DIRECTOR	0.50	Director	$0	$0	$0
CURT COLBY	DIRECTOR	0.50	Director	$0	$0	$0
JEFF ESTEP	DIRECTOR	0.50	Director	$0	$0	$0
ANDY MELAMED	DIRECTOR	2.00	Director	$0	$0	$0
ANDY EVANS	DIRECTOR	0.25	Director	$0	$0	$0
CHRISTINE FRENCH	DIRECTOR	0.25	Director	$0	$0	$0
MARC BENNOR	DIRECTOR	0.25	Director	$0	$0	$0
DICKIE CHANG	DIRECTOR	1.00	Director	$0	$0	$0
DIANE KEELER	DIRECTOR	0.25	Director	$0	$0	$0
TYRUS SIALE	DIRECTOR	1.00	Director	$0	$0	$0
KLEVE ZARBAUGH	DIRECTOR	1.00	Director	$0	$0	$0
ROBERT WESTERMAN	DIRECTOR	0.50	Director	$0	$0	$0
GEORGE SIMPSON	DIRECTOR	0.50	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
2019	$280,534	$280,993	$136,178	$-459
2018	$232,427	$140,381	$135,332	$92,046