RESCUE KITTIES OF HAWAII

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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

Maraya Pierro

Phone

8085938050

Tax Period

2024-01-01 to 2024-12-31

RESCUE KITTIES OF HAWAII, founded in 2021, is a small nonprofit in the Animal-Related sector that reported $182K in total revenue in fiscal year 2024. Revenue fell 21% from the prior year — a significant decline worth monitoring.

Mission

To save Hawaii Kitties by providing critical care and services that transform these sick, injured, tortured, and abused cats/kittens into a placeable position. The success of the cat/kitten placement has been enhanced by the non-profit partnership in many different states on the mainland, who facilitate adoptions in safe quality homes.

Program Service Accomplishments

Program 1

Expenses: $175,509 Revenue: $182,351

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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 $181,551

Program Service Revenue $800

Investment Income $0

Other Revenue $0

TOTAL REVENUE $182,351

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $346

Program Expenses $175,509

Other Expenses $191,195

TOTAL EXPENSES $191,195

Year-over-Year Comparison

	2024	2023	Change
Revenue	$182,351	$231,470	-0.2%
Expenses	$191,195	$219,404	-0.1%
Net Income	$-8,844	$12,066	-1.7%

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
Jodi Caple	Director	5	Director	$0	$0	$0
Emily Pierro	Treasurer	25	Director	$0	$0	$0
Maraya Pierro	President, E.D.	25	Officer Director	$0	$0	$0
Brett Thompsett	Director	5	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	$182,351	$191,195	$92,618	$-8,844
2023	$231,470	$219,404	$94,894	$12,066
2023	No data	$4,730	$60,482	No data
2022	$237,167	$173,262	$85,168	$63,905