OHANA PRESERVATION FOUNDATION

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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

MELISSA PANKAS

Phone

3103510039

Tax Period

2023-01-01 to 2023-12-31

OHANA PRESERVATION FOUNDATION, founded in 2019, is a small nonprofit in the Animal-Related sector that reported $194K in total revenue in fiscal year 2023. Revenue fell 49% from the prior year — a significant decline worth monitoring. Expenses of $261K exceeded revenue, resulting in a 35% operating deficit.

Mission

TO SERVE VULNERABLE CHILDREN, THEIR FAMILIES, AND CAREGIVERS THROUGH EQUINE, ART AND HORTICULTURE PROGRAMS WHERE THEY CAN EXPERIENCE WELL-BEING IN A THERAPEUTIC, RURAL ENVIRONMENT.

Program Service Accomplishments

Program 1

Expenses: $91,165

DROPPING THE REINS: EQUINE ASSISTED ACTIITIES.

Program 2

Expenses: $47,756

STABLE BLOOMS: THERAPEUTIC HORTICULTURE.

Program 3

Expenses: $23,541

ALOHA ARTWORKS: THERAPEUTIC ART, MOVEMENT, REIKI & SOUND HEALING.

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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 $180,169

Program Service Revenue $11,738

Investment Income $0

Other Revenue $1,670

TOTAL REVENUE $193,577

Expense Breakdown

Grants Paid $0

Salaries & Benefits $171,489

Fundraising Expenses $75,523

Program Expenses $162,462

Other Expenses $89,050

TOTAL EXPENSES $260,539

Year-over-Year Comparison

	2023	2022	Change
Revenue	$193,577	$383,211	-0.5%
Expenses	$260,539	$211,091	+0.2%
Net Income	$-66,962	$172,120	-1.4%

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

130

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

$52,751

Total Directors