PAUPENA COMMUNITY DEVELOPMENT 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

2016

Legal Domicile

Principal Officer

NORMAN ABIHAI

Phone

8082762713

Tax Period

2018-01-01 to 2018-12-31

PAUPENA COMMUNITY DEVELOPMENT INC, founded in 2016, is a small nonprofit in the Community Improvement sector that reported $434K in total revenue in fiscal year 2018. The organization ran a surplus of $305K, a strong 70% operating margin.

Mission

Pa upena Community Developments mission is to provide resources and training to empower fellow Hawaiian Homes trust beneficiaries to build homes and self-sufficient communities. (mission statement). Significant activities as follows: 1. we were able to purchase a backhoe to help with starting some of our farming projects. Soon after on September 28, 2018, we were able to, as a board, cohesively establish the Pa upena Scholarship Program for college and university students that will be pursing either a biologica-sciences major or leadership-merit. 2. we co-sponsored and hosted the inaugural Maui Homestead Summit to engage, inform and empower beneficiaries of the 1921Hawaiian Homes Commission Act federal trust and the community at large on agriculture and ranching related topics. 3. we received the delivery of six water catchment systems to undertake its project PAHU WAI (acronym for: Promoting Agriculture Homesteading via Unprecedented Water Availability Investigation).

Program Service Accomplishments

Program 1

Expenses: $36,042 Revenue: $0

Purchased and received delivery of six water catchment systems to undertake its project PAHU WAI (acronym for: Promoting Agriculture Homesteading via Unprecedented Water Availability Investigation). This is a first of its kind catchment network to collect sustainable water in an indigenous Hawaiian farming community. The project goals are to build water catchment systems on six Keokea and Waiohuli Hawaiian Homestead lots, and to measure and assess water intake on a weekly and/or monthly basis over a two to ten year period. Continuation 2019-2020

Program 2

Expenses: $10,600 Revenue: $0

we were able to as a board cohesively establish the Pa upena Scholarship Program for college and university students that will be pursing either a biological-sciences major or leadership merit major They will need to demonstrate a desire and acumen to enter a farming ranching and or social advocacy related field

Program 3

Expenses: $10,000 Revenue: $0

Hawaii Farmers Union United

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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 (2018)

Revenue Breakdown

Contributions & Grants $433,517

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $433,517

Expense Breakdown

Grants Paid $62,142

Salaries & Benefits $0

Fundraising Expenses $58,000

Program Expenses $62,142

Other Expenses $8,692

TOTAL EXPENSES $128,834

Year-over-Year Comparison

	2018	2017	Change
Revenue	$433,517	N/A	N/A
Expenses	$128,834	N/A	N/A
Net Income	$304,683	$0	N/A

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

N/A

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
Rodney Akau	Director	0.00	Director	$0	$0	$0
Cheryl Leona Moore	Director	0.00	Director	$0	$0	$0
Patrick Kaeo Ornellas	Director	0.00	Director	$0	$0	$0
Robert Pahia	Director	0.00	Director	$0	$0	$0
Harry Rodrigues	Director	0.00	Director	$0	$0	$0
Norman Abihai	President and Director	7.00	Officer	$0	$0	$0
Kekoa Enomoto	Secretary and Director	31.50	Officer	$0	$0	$0
John Keanaaina	Vice President Treasurer	0.00	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
2018	$433,517	$128,834	$304,683	$304,683
2018	$457,517	$128,834	$328,683	$328,683