KAUPO COMMUNITY ASSOCIATION INC

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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

2013

Legal Domicile

Principal Officer

Makalapua Kanuha

Phone

8082681789

Tax Period

2025-01-01 to 2025-12-31

KAUPO COMMUNITY ASSOCIATION INC, founded in 2013, is a micro nonprofit in the Community Improvement sector that reported $16K in total revenue in fiscal year 2025. Revenue surged 780% from the prior year, signaling strong growth momentum. Expenses of $60K exceeded revenue, resulting in a 282% operating deficit.

Mission

THE PRESERVATION, PERPETUATION AND CONSERVATION OF THE NATURAL BEAUTY, ENVIRONMENTAL RESOURCES, AND RURAL LIFESTYLE OF THE KAUPO COMMUNITY.

Program Service Accomplishments

Program 1

Expenses: $44,987 Revenue: $0

RESTORATION OF THE OLD KAUPO SCHOOL FOR USE AS A COMMUNITY RESOURCE CENTER AND HAZARD MITIGATION SHELTER FOR THE KAUPO COMMUNITY COMMENCED IN 2019 AND WAS COMPLETED IN 2021. ADDITIONAL RECONSTRUCTION OF THE HISTORIC TEACHER'S COTTAGE IS YET TO BEGIN. MEANWHILE, KCAI CONTINUES ITS MISSION IN HOLDING GENERAL COMMUNITY OUTREACH EVENTS, MEETINGS.

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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 $15,341

Program Service Revenue $0

Investment Income $0

Other Revenue $370

TOTAL REVENUE $15,711

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $2,999

Program Expenses $44,987

Other Expenses $59,983

TOTAL EXPENSES $59,983

Year-over-Year Comparison

	2025	2024	Change
Revenue	$15,711	$1,785	+7.8%
Expenses	$59,983	$62,540	0.0%
Net Income	$-44,272	$-60,755	-0.3%

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
Makalapua Kanuha	PRESIDENT & BOARD CHAIR	5	Officer Director	$0	$0	$0
SAM AINA	HISTORIAN	4	Director	$0	$0	$0
Lori Lett	Vice President	4	Officer Director	$0	$0	$0
ELISE MONIZ	TREASURER	5	Officer Director	$0	$0	$0
Tyler Galigo	Secretary	2	Officer Director	$0	$0	$0
Michael Nentwig	Sgt at Arms	2	Director	$0	$0	$0
Noelle Storer	Director	2	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	$15,711	$59,983	$1,052,917	$-44,272
2024	$1,785	$62,540	$1,097,925	$-60,755
2023	$11,000	$52,172	$1,158,568	$-41,172
2022	$30,270	$45,846	$1,199,770	$-15,576
2021	$408,923	$35,539	$1,223,112	$373,384
2020	$237,511	$39,852	$849,851	$197,659
2019	$552,283	$2,375	$894,343	$549,908
2018	$38,572	$9,433	$85,780	$29,139