AINA ALLIANCE

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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

JEREMY MAKEPA

Phone

8086392172

Tax Period

2023-01-01 to 2023-12-31

AINA ALLIANCE, founded in 2021, is a small nonprofit in the Community Improvement sector that reported $429K in total revenue in fiscal year 2023. Revenue surged 768% from the prior year, signaling strong growth momentum. The organization ran a surplus of $291K, a strong 68% operating margin.

Mission

TRANSFORM NEGLECTED LAND FROM HAZARDOUS LIABILITIES INTO PRODUCTIVE ASSETS BY PROTECTING NEIGHBORHOODS WITH FIRE SAFETY INITIATIVES & ENHANCING AGRICULTURAL OUTPUT, SUSTAINABLE ECO-SYSTEMS & CULTURALLY SIGNIFICANT AREAS

Program Service Accomplishments

Program 1

Expenses: $134,716

AINA ALLIANCE HAS CONDUCTED WILDFIRE PREVENTION & MITIGATION ACTIVITIES NEAR ANAHOLA, HAWAII FOR THREE YEARS BY REMOVING FLAMMABLE FUELS IN 68 ABANDONED VEHICLES, CREATING AN INTRICATE SYSTEM OF FIRE BREAKS AND ACCESS ROADS AND INCREASING DEFENSIBLE SPACES. THIS WORK SAVED THE COMMUNITY OF ANAHOLA ON THE NIGHT OF SEPTEMBER 27, 2023 WHEN A WILDFIRE STARTED IN THE DRY GRASS AND QUICKLY MAGNIFIED. 30 FOOT FLAMES WERE FUELED BY THE TRADE WINDS THAT PUSHED AN ENORMOUS BLACK CLOUD OF TOXIC SMOKE INTO OUR NEIGHBORHOODS. POLICE EVACUATED RESIDENTS AS HOT ASHES RAINED DOWN. THE FIRE DEPARTMENT WAS ABLE TO SUCCESSFULLY BATTLE THE BLAZE BECAUSE THE ACCESS ROADS AND FIRE BREAKS ALLOWED THEM TO EXTINGUISH THE FIRE FROM ALL ANGLES. OUR WORK SAVED COUNTLESS LIVES, HOMES AND PROPERTY.

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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 $429,323

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $429,323

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $134,716

Other Expenses $137,850

TOTAL EXPENSES $137,850

Year-over-Year Comparison

	2023	2022	Change
Revenue	$429,323	$49,453	+7.7%
Expenses	$137,850	$5,190	+25.6%
Net Income	$291,473	$44,263	+5.6%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SANDRA CUMMINGS	TREASURER	5.00	Officer Director	$0	$0	$0
FRANK G CUMMINGS JR	VICE PRESIDE	5.00	Officer Director	$0	$0	$0
JEREMY MAKEPA	PRESIDENT	15.00	Officer Director	$0	$0	$0
DEVIN MEDEIROS	SECRETARY	5.00	Officer 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	$429,323	$137,850	$336,836	$291,473