Kipuka Kuleana Inc (EIN 831710804) - 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

2018

Legal Domicile

Principal Officer

Christina Aiu JD

Phone

8083469419

Tax Period

2024-01-01 to 2024-12-31

Kipuka Kuleana Inc, founded in 2018, is a community nonprofit in the Environment sector that reported $3.4M in total revenue in fiscal year 2024. The organization ran a surplus of $3.2M, a strong 93% operating margin.

Mission

The mission of Kipuka Kuleana Inc. is to perpetuate ahupuaa (traditional Hawaiian land division) based natural resource management & connection to place through protection and care of cultural landscapes and family lands. Kipuka Kuleana will fulfill this purpose through land protection, stewardship, and restoration, research, education programs for family land owners and community members, and educating policy makers.

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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 $3,267,519

Program Service Revenue $0

Investment Income $119,687

Other Revenue $150

TOTAL REVENUE $3,387,356

Expense Breakdown

Grants Paid $0

Salaries & Benefits $98,503

Fundraising Expenses $58,736

Program Expenses $100,082

Other Expenses $121,765

TOTAL EXPENSES $220,268

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,387,356	N/A	N/A
Expenses	$220,268	N/A	N/A
Net Income	$3,167,088	N/A	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

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

$52,806

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Christina Aiu JD	Executive Dir.	35.00	Officer	$52,806	$0	$52,806
Jennifer Luck	Director	2.00	Director	$0	$0	$0
Mehana Blaich Vaughan PhD	President	8.00	Officer Director	$0	$0	$0
Elif Beall JD	Treasurer	3.00	Officer Director	$0	$0	$0
Laura Ka'akua	Director	4.00	Director	$0	$0	$0
Malia Akutagawa	Director	3.00	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	$3,387,356	$220,268	$3,252,505	$3,167,088

Kipuka Kuleana Inc