Na Lei Hulu I Ka Wekiu Hula Halau

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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

2000

Legal Domicile

Principal Officer

Nickolas Tice

Phone

4156473040

Tax Period

2025-01-01 to 2025-12-31

Na Lei Hulu I Ka Wekiu Hula Halau, founded in 2000, is a small nonprofit in the Arts, Culture & Humanities sector that reported $687K in total revenue in fiscal year 2025. Revenue surged 35% from the prior year, signaling strong growth momentum. Expenses of $603K left a modest 12% surplus.

Mission

The object and purpose of the organization shall be the preservation and perpetuation of the Hawaiian culture through instruction, education, performance.

Program Service Accomplishments

Program 1

Expenses: $446,985 Revenue: $207,900

Cultural and educational organization providing performances and instruction in Hawaiian dance, language, crafts, history and more.

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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 $479,177

Program Service Revenue $207,900

Investment Income $27

Other Revenue $0

TOTAL REVENUE $687,104

Expense Breakdown

Grants Paid $2,000

Salaries & Benefits $93,200

Fundraising Expenses $33,494

Program Expenses $446,985

Other Expenses $507,680

TOTAL EXPENSES $602,880

Year-over-Year Comparison

	2025	2024	Change
Revenue	$687,104	$507,701	+0.4%
Expenses	$602,880	$451,044	+0.3%
Net Income	$84,224	$56,657	+0.5%

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

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

$77,200

Total Directors

$93,200

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Patrick Makuakane	President	25.00	Officer Director	$33,600	$0	$33,600
Arlene Kato	Vice President	25.00	Officer Director	$33,600	$0	$33,600
Barbara Mendes	Director	12.50	Director	$15,000	$0	$15,000
Nickolas Tice	Treasurer	4.00	Officer Director	$10,000	$0	$10,000
Theresa Terry Conway	Director	1.00	Director	$1,000	$0	$1,000
Aireen Peralta	Secretary	1.00	Officer Director	$0	$0	$0
Janet Auwae-McCoy	Director	1.00	Director	$0	$0	$0
Tanisha Reshke	Director	1.00	Director	$0	$0	$0
Kathy King	Director	1.00	Director	$0	$0	$0
Joan Sung	Director	1.00	Director	$0	$0	$0
Marcia Thomas	Director	1.00	Director	$0	$0	$0
Debbie Tong	Director	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	$687,104	$602,880	$477,596	$84,224
2024	$507,701	$451,044	$402,481	$56,657
2023	$315,514	$551,694	$330,979	$-236,180
2022	$529,963	$595,598	$573,085	$-65,635
2021	$232,240	$258,213	$629,940	$-25,973
2020	$437,183	$240,924	$656,116	$196,259
2019	$662,042	$630,471	$466,529	$31,571
2018	$576,954	$627,319	$459,006	$-50,365