KAUPO COMMUNITY ASSOCIATION INC (EIN 812483755) - 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

2013

Legal Domicile

Principal Officer

Makalapua Kanuha

Phone

8082681789

Tax Period

2024-01-01 to 2024-12-31

KAUPO COMMUNITY ASSOCIATION INC, founded in 2013, is a micro nonprofit in the Community Improvement sector that reported $2K in total revenue in fiscal year 2024. Revenue fell 84% from the prior year — a significant decline worth monitoring. Expenses of $63K exceeded revenue, resulting in a 3404% operating deficit.

Mission

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

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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 $1,760

Program Service Revenue $0

Investment Income $0

Other Revenue $25

TOTAL REVENUE $1,785

Expense Breakdown

Grants Paid $0

Salaries & Benefits $5,426

Fundraising Expenses $4,551

Program Expenses $45,781

Other Expenses $55,614

TOTAL EXPENSES $62,540

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,785	$11,000	-0.8%
Expenses	$62,540	$52,172	+0.2%
Net Income	$-60,755	$-41,172	+0.5%

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

$5,426

Total Directors

$5,426

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Linda Clark	VICE PRESIDENT	15	Officer Director	$0	$0	$5,426
Makalapua Kanuha	PRESIDENT & BOARD CHAIR	5	Officer Director	$0	$0	$0
SAM AINA	HISTORIAN	4	Director	$0	$0	$0
Lori Lett	DIRECTOR	4	Director	$0	$0	$0
ELISE MONIZ	TREASURER	2	Officer Director	$0	$0	$0
Tyler Galigo	Secretary	2	Officer Director	$0	$0	$0
Michael Nentwig	Sgt at Arms	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
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

KAUPO COMMUNITY ASSOCIATION INC