Koiula (EIN 920654980) - 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

2022

Legal Domicile

Tax Period

2025-01-01 to 2025-12-31

Koiula, founded in 2022, is a small nonprofit in the Education sector that reported $321K in total revenue in fiscal year 2025. Revenue surged 23% from the prior year, signaling strong growth momentum.

Mission

To educate and facilitate the perpetuation, preservation, and stewardship of all natural and cultural resources of spiritual and historic significance that are important for the benefit of present and future generations, and to kokua (assist) our diverse population in perpetuity.

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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 $320,885

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $320,885

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $336,894

Other Expenses $336,894

TOTAL EXPENSES $336,894

Year-over-Year Comparison

	2025	2024	Change
Revenue	$320,885	$261,518	+0.2%
Expenses	$336,894	N/A	N/A
Net Income	$-16,009	$261,518	-1.1%

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

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
Leona Ryder	President	1	Officer	$0	$0	$0
Michelle Hoopii	Secretary	1	Officer	$0	$0	$0
Charlene Schulenburg	Treasurer	40	Officer	$0	$0	$0
Maydeen Iao	Director	1	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	$320,885	$336,894	No data	$-16,009
2024	No data	No data	No data	No data

Koiula