KOA FOUNDATION INC (EIN 861907084) - 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

2021

Legal Domicile

Principal Officer

KAIPO BATOON

Phone

7022537733

Tax Period

2023-01-01 to 2023-12-31

KOA FOUNDATION INC, founded in 2021, is a small nonprofit in the Youth Development sector that reported $206K in total revenue in fiscal year 2023. Revenue surged 78% from the prior year, signaling strong growth momentum. The organization ran a surplus of $128K, a strong 62% operating margin.

Mission

Koa Foundation was established with the primary objective of nurturing and empower the youth of this community to become the future leaders of tomorrow Koa Foundation focuses on building our youth through sports and athletic

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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 $0

Program Service Revenue $151,615

Investment Income $0

Other Revenue $54,444

TOTAL REVENUE $206,059

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $16,998

Program Expenses $78,254

Other Expenses $0

TOTAL EXPENSES $78,254

Year-over-Year Comparison

	2023	2022	Change
Revenue	$206,059	$115,614	+0.8%
Expenses	$78,254	$69,219	+0.1%
Net Income	$127,805	$46,395	+1.8%

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

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

$3,500

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kaipo Batoon	President	10.00	Officer	$0	$0	$0
Nua Agatonu	Vice President	10.00	Officer	$0	$0	$0
Doreen Batoon	Treasurer	1.00	Director	$0	$0	$0
Ikaika Pascao	Board Member	10.00	Director	$0	$0	$0
Heavenly Nua	Board Member	1.00	Director	$1,000	$1,000	$2,000
Karly Batoon	Board Member	1.00	Director	$0	$0	$0
Kanani Batoon	Secretary	10.00	Director	$750	$750	$1,500

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	$206,059	$78,254	$188,112	$127,805

KOA FOUNDATION INC