LANA'I CULTURE & HERITAGE CENTER (EIN 760847875) - 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

2007

Legal Domicile

Principal Officer

SHELLY KAIAOKAMALIE

Phone

8085657177

Tax Period

2024-01-01 to 2024-12-31

LANA'I CULTURE & HERITAGE CENTER, founded in 2007, is a small nonprofit in the Arts, Culture & Humanities sector that reported $451K in total revenue in fiscal year 2024. Revenue fell 28% from the prior year — a significant decline worth monitoring. Net assets of $961K represent 26 months of operating reserves.

Mission

COLLECTING AND MAKING KNOWN THE NATIVE TRADITIONS AND DIVERSE HISTORY OF THE ISLAND OF LANA'I.

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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 $339,501

Program Service Revenue $550

Investment Income $784

Other Revenue $109,754

TOTAL REVENUE $450,589

Expense Breakdown

Grants Paid $0

Salaries & Benefits $100,318

Fundraising Expenses $7,137

Program Expenses $377,261

Other Expenses $338,253

TOTAL EXPENSES $438,571

Year-over-Year Comparison

	2024	2023	Change
Revenue	$450,589	$627,038	-0.3%
Expenses	$438,571	$310,830	+0.4%
Net Income	$12,018	$316,208	-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

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

$4,000

Total Directors

$4,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HARRILYNN KAME'ENUI	CHAIR	1.00	Officer Director	$0	$0	$0
JANA KAOPUIKI	PRESIDENT	3.00	Officer Director	$4,000	$0	$4,000
PAMELA ALCONCEL	VP/TREASURER	2.00	Officer Director	$0	$0	$0
NATALIE ROPA	SECRETARY	2.00	Officer Director	$0	$0	$0
DEAN DEL ROSARIO	DIRECTOR	1.00	Director	$0	$0	$0
JOHN MUMFORD	DIRECTOR	1.00	Director	$0	$0	$0
NELINIA CABILES	DIRECTOR	1.00	Director	$0	$0	$0
DIANE PREZA	DIRECTOR	1.00	Director	$0	$0	$0
MICHELLE FUJIE	DIRECTOR	1.00	Director	$0	$0	$0
MARYLOU KAUKEANO	DIRECTOR	1.00	Director	$0	$0	$0
KEALA KADOOKA	DIRECTOR	1.00	Director	$0	$0	$0
SHELLY KAIAOKAMALIE	EXECUTIVE DI	40.00	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
2024	$450,589	$438,571	$950,352	$12,018
2023	$627,038	$310,830	$947,433	$316,208
2022	$235,328	$219,975	$632,952	$15,353
2022	$235,328	$219,975	$632,952	$15,353
2021	$84,898	$122,206	$629,197	$-37,308
2020	$70,202	$104,126	$676,616	$-33,924
2019	$185,706	$184,950	$710,381	$756
2018	$376,950	$219,911	$710,019	$157,039

LANA'I CULTURE & HERITAGE CENTER