HO'OMA'A 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

2020

Legal Domicile

Principal Officer

BRIAN KEAULANA

Phone

8086203535

Tax Period

2024-07-01 to 2025-06-30

HO'OMA'A FOUNDATION, founded in 2020, is a small nonprofit in the Arts, Culture & Humanities sector that reported $205K in total revenue in fiscal year 2024. Revenue surged 22% from the prior year, signaling strong growth momentum. Expenses of $268K exceeded revenue, resulting in a 30% operating deficit.

Mission

TO PERPETUATE AND PROMOTE THE HAWAIIAN CULTURE AND VALUES THROUGH INTERACTION FROM MAUKA TO MAKAI.TO BUILD ON AN ONGOING LEGACY WHICH ENSURES THAT OUR LEEWARD O'AHU COMMUNITY - AND ALL THOSE WHO VISIT OUR SHORES - LEARN TO RESPECT AND HELP PERPETUATE HAWAIIAN CULTURE IN ITS RELATIONSHIP TO LAND, SEA, SKY AND THE HUMAN

Program Service Accomplishments

Program 1

Expenses: $216,946 Revenue: $11,912

TO PERPETUATE AND PROMOTE THE HAWAIIAN CULTURE AND VALUES THROUGH INTERACTION FROM MAUKA TO MAKAI THROUGH THE ANNUAL BUFFALO BIG BOARD SURFING CLASSIC.

Program 2

Expenses: $10,663 Revenue: $13,533

RELL SUNN EDUCATIONAL FUND WHICH IS A NON-PROFIT ORGANIZATION WHO HOLDS THE MENEHUNE SURF CONTEST.

Program 3

Expenses: $19,405 Revenue: $7,581

THE HO'OMA'A WA'A INVITATIONAL IS A INVITATIONAL 4-MAN CANOE SURFING CONTEST.

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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 $137,389

Program Service Revenue $68,079

Investment Income $0

Other Revenue $0

TOTAL REVENUE $205,468

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $248,369

Other Expenses $267,580

TOTAL EXPENSES $267,580

Year-over-Year Comparison

	2024	2023	Change
Revenue	$205,468	$167,896	+0.2%
Expenses	$267,580	$240,774	+0.1%
Net Income	$-62,112	$-72,878	-0.1%

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

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
BRIAN KEAULANA	PRESIDENT	1.00	Officer Director	$0	$0	$0
ROBERT E BAKUTIS	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
MAILE REBECCA DESOTO	TREASURER	1.00	Officer Director	$0	$0	$0
KATHRYN YUKIE TERADA	SECRETARY	1.00	Officer Director	$0	$0	$0
DAVID BRANDT	DIRECTOR	1.00	Director	$0	$0	$0
MATTHEW PATTERSON	DIRECTOR	1.00	Director	$0	$0	$0
BOUVEY BRADBURY	DIRECTOR	1.00	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
2025	$205,468	$267,580	$87,645	$-62,112
2024	$167,896	$240,774	$146,878	$-72,878
2023	$252,274	$151,563	$219,067	$100,711
2021	$27,179	$1,233	$26,416	$25,946
2021	$27,179	$1,233	$26,416	$25,946