Kaulu I Ka Pono Academy (EIN 920992263) - 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

Principal Officer

Mel Rapozo

Phone

8086340760

Tax Period

2024-07-01 to 2025-06-30

Kaulu I Ka Pono Academy, founded in 2022, is a micro nonprofit in the Youth Development sector that reported $81K in total revenue in fiscal year 2024. Revenue surged 72% from the prior year, signaling strong growth momentum. Expenses of $404K exceeded revenue, resulting in a 398% operating deficit.

Mission

To provide Kaua'i a residential treatment and educational facility for at-risk youth

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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 $50,000

Program Service Revenue $0

Investment Income $31,165

Other Revenue $0

TOTAL REVENUE $81,165

Expense Breakdown

Grants Paid $0

Salaries & Benefits $74,050

Fundraising Expenses $0

Program Expenses $319,153

Other Expenses $330,131

TOTAL EXPENSES $404,181

Year-over-Year Comparison

	2024	2023	Change
Revenue	$81,165	$47,078	+0.7%
Expenses	$404,181	$173,983	+1.3%
Net Income	$-323,016	$-126,905	+1.5%

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

N/A

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

$67,220

Total Directors

$67,220

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Jade Battad	Secretary	23.00	Officer Director	$67,220	$0	$67,220
Mel Rapozo	Chairman	1.00	Officer Director	$0	$0	$0
Clyde Nakaya	Treasurer	1.00	Officer Director	$0	$0	$0
Tracy Fu	Vice President	1.00	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	$81,165	$404,181	$626,489	$-323,016
2024	$47,078	$173,983	$949,535	$-126,905
2023	$1,114,393	$38,113	$1,076,738	$1,076,280

Kaulu I Ka Pono Academy