MOLOKAI CHILD ABUSE PREVENTION PATH

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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

TALIA CARDINES

Phone

8087748681

Tax Period

2023-01-01 to 2023-12-31

MOLOKAI CHILD ABUSE PREVENTION PATH, founded in 2016, is a small nonprofit in the Crime & Legal sector that reported $355K in total revenue in fiscal year 2023.

Mission

WORKS TO KEEP CHILDREN SAFE AND TO SUPPORT OHANA WELLBEING THROUGH PRIMARY PREVENTION EDUCATION WITH A GOAL OF ENDING SEXUAL VIOLENCE ON MOLOKA`I - WHERE HAPPY, HEALTHY CHILDREN AND FAMILIES ARE EVERYONE'S KULEANA (RESPONSIBILITY).

Program Service Accomplishments

Program 1

Expenses: $220,591

PRIMARY PREVENTION EDUCATION (PPE) - MCAPP, SINCE 2013, HAS ESTABLISHED VITAL RELATIONSHIPS WITH TEACHERS AND ADMINISTRATORS AT ALL THE MOLOKA`I SCHOOLS (KAUNAKAKAI, KILOHANA, KUALAPU`U, AND MAUNALOA ELEMENTARY SCHOOLS; MOLOKA`I MIDDLE AND HIGH SCHOOLS; AKAULA CHARTER SCHOOL; AND MOLOKA`I ECONOMIC OPPORTUNITY HEAD START PRE-SCHOOL). CONSISTENT, COMPETENT DELIVERY OF PRIMARY PREVENTION EDUCATION HAS INCREASED AWARENESS OF THE IMPORTANCE OF PREVENTION AND EARNED MCAPP PERMISSION TO PROVIDE PPE DURING REGULAR CLASSROOM TIME. THE MCAPP TEAM TEACHES THE FOLLOWING CULTURALLY RELEVANT, EVIDENCE-BASED, SEXUAL VIOLENCE PREVENTION CURRICULA: RESPECT - TAUGHT TO MIDDLE AND HIGH SCHOOL STUDENTS; MY BODY MY BOUNDARIES, AND MY BODY IS SPECIAL - TAUGHT TO ELEMENTARY SCHOOL STUDENTS. MCAPP ALSO WORKS TO INCREASE PUBLIC AWARENESS REGARDING PUBLIC AND PRIVATE POLICIES THAT SUPPORT THE PREVENTION OF SEXUAL VIOLENCE. IN ADDITION, MCAPP ASSESSES EVALUATION/OUTCOMES BY UTILIZING ADJUSTED PRIOR EVALUATION INSTRUMENTS, WHILE ALSO DEVELOPING MEASURES OF VALUE CREATION UTILIZING THE COMMUNITIES OF PRACTICE MODEL (TO IMPLEMENT AT A FUTURE DATE).

Program 2

COMMUNITY ENGAGEMENT - MCAPP'S OUTREACH TO AGENCIES, ORGANIZATIONS, AND SCHOOLS BEGAN IN 2012, WHEN OPERATING AS A PROGRAM UNDER THE CONSUELO FOUNDATION, AND HAS GROWN CONSISTENTLY TO DATE. OUTREACH OBJECTIVES ARE TO STOP SEXUAL VIOLENCE BEFORE IT OCCURS, AS WELL AS TO RAISE AWARENESS OF HOW CHILDHOOD SEXUAL VIOLENCE ADVERSELY IMPACTS ALL ASPECTS OF MOLOKA`I COMMUNITY LIFE AND CONTRIBUTES DIRECTLY TO MANY OF THE ISLAND'S MORE VISIBLE CHALLENGES. MCAPP WORKS TO INCREASE THE COMMUNITY'S UNDERSTANDING OF MCAPP'S PURPOSE AND ROLE, AND TO ESTABLISH AN INCREASING NUMBER PREVENTION PARTNERSHIPS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $353,791

Program Service Revenue $0

Investment Income $1,612

Other Revenue $0

TOTAL REVENUE $355,403

Expense Breakdown

Grants Paid $0

Salaries & Benefits $227,575

Fundraising Expenses $35,655

Program Expenses $220,591

Other Expenses $132,992

TOTAL EXPENSES $360,567

Year-over-Year Comparison

	2023	2022	Change
Revenue	$355,403	$365,757	0.0%
Expenses	$360,567	$318,936	+0.1%
Net Income	$-5,164	$46,821	-1.1%

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

$79,147

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALLEN ASHITOMI	PRES SINCE 3	3.00	Officer Director	$0	$0	$0
EHULANI HOPE KANE	SEE SCHEDULE	3.00	Officer Director	$0	$0	$0
DEBORAH CLOTHIER	TREASURER	3.00	Officer Director	$0	$0	$0
EDWINA JOAO	DIRECTOR	3.00	Director	$0	$0	$0
CHLOE FASI ESQ	SECRETARY	3.00	Officer Director	$0	$0	$0
TAMI YAMASHITA LSW	DIRECTOR	3.00	Director	$0	$0	$0
TALIA CARDINES	EXECUTIVE DI	40.00	Officer	$71,773	$7,374	$79,147

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	No data	No data	No data	No data
2023	$355,403	$360,567	$554,921	$-5,164
2023	$355,403	$361,352	$562,774	$-5,949
2022	$365,757	$318,936	$560,231	$46,821
2021	$390,194	$284,767	$418,671	$105,427
2020	$309,200	$221,028	$356,751	$88,172
2019	$307,419	$263,266	$214,848	$44,153
2018	$282,144	$172,609	$172,326	$109,535