THE LIPOA CREATIVE (EIN 873284104) - 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

RYAN CHURCHILL

Phone

8088745263

Tax Period

2025-01-01 to 2025-12-31

THE LIPOA CREATIVE, founded in 2021, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $2K in total revenue in fiscal year 2025. Revenue decreased 18% compared to the prior year. Expenses of $4K exceeded revenue, resulting in a 132% operating deficit.

Mission

TO FOSTER ECONOMIC DEVELOPMENT IN ECONOMICALLY DEPRESSED AREAS OF THE ISLAND OF MAUI THROUGH THE DEVELOPMENT OF INFRASTRUCTURE FOR CREATIVE INDUSTRIES INCLUDING FILM.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $1,655

Other Revenue $0

TOTAL REVENUE $1,655

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $3,845

TOTAL EXPENSES $3,845

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,655	$2,017	-0.2%
Expenses	$3,845	$3,665	+0.0%
Net Income	$-2,190	$-1,648	+0.3%

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
RYAN CHURCHILL	PRESIDENT AN	N/A	Officer	$0	$0	$0
ERIC MUKAI	SECRETARY AN	N/A	Officer	$0	$0	$0
LEILANI PULMANO	TREASURER AN	N/A	Officer	$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	$1,655	$3,845	$46,051	$-2,190
2024	$2,017	$3,665	$48,241	$-1,648
2023	$-28,525	$34,158	$49,889	$-62,683
2022	$121,375	$8,803	$112,572	$112,572

THE LIPOA CREATIVE