'O MAKU'U KE KAHUA COMMUNITY CENTER (EIN 833268303) - 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

2019

Legal Domicile

Principal Officer

SHIRLEY K PEDRO

Phone

8089891136

Tax Period

2023-01-01 to 2023-12-31

'O MAKU'U KE KAHUA COMMUNITY CENTER, founded in 2019, is a small nonprofit in the Community Improvement sector that reported $405K in total revenue in fiscal year 2023. Revenue surged 20% from the prior year, signaling strong growth momentum. Net assets of $852K represent 25 months of operating reserves.

Mission

TO RAISE FUNDS FOR THE CONSTRUCTION OF A COMMUNITY CENTER FOR THE PUNA DISTRICT ON THE ISLAND OF HAWAII

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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 $394,720

Program Service Revenue $0

Investment Income $221

Other Revenue $10,100

TOTAL REVENUE $405,041

Expense Breakdown

Grants Paid $4,793

Salaries & Benefits $193,611

Fundraising Expenses $0

Program Expenses $412,489

Other Expenses $214,085

TOTAL EXPENSES $412,489

Year-over-Year Comparison

	2023	2022	Change
Revenue	$405,041	$337,264	+0.2%
Expenses	$412,489	$417,597	0.0%
Net Income	$-7,448	$-80,333	-0.9%

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

N/A

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

$18,519

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SHIRLEY PEDRO	PRESIDENT	25.00	Officer	$0	$0	$0
PUALEILANI FERNANDEZ	VICE PRESIDENT	10.00	Officer	$0	$0	$0
MELEKAHANA KEKAHUNA	SECRETARY	30.00	Officer	$13,269	$0	$13,269
HIDI BOTEILHO	TREASURER	5.00	Officer	$5,250	$0	$5,250
IKAIKA MARZO	DIRECTOR	10.00	Director	$0	$0	$0
JOSE ARCHULETA	DIRECTOR	10.00	Director	$0	$0	$0
TYRELL YOCKMAN	DIRECTOR	10.00	Director	$0	$0	$0
KEALA ROWLAND	DIRECTOR	10.00	Director	$0	$0	$0
BILL BATHE	DIRECTOR	5.00	Director	$0	$0	$0
MILES BULA KAJIYAMA	DIRECTOR	10.00	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	No data	No data	No data	No data
2023	$405,041	$412,489	$1,458,308	$-7,448
2022	$337,264	$417,597	$1,176,059	$-80,333
2021	$469,684	$449,966	$1,224,202	$19,718
2020	$931,664	$359,354	$1,205,202	$572,310

'O MAKU'U KE KAHUA COMMUNITY CENTER