NA LEO PULAMA O MAUI INC

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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

1991

Legal Domicile

Principal Officer

KAIMANA BRUMMEL

Phone

8082445676

Tax Period

2021-08-01 to 2022-07-31

NA LEO PULAMA O MAUI INC, founded in 1991, is a small nonprofit that reported $221K in total revenue in fiscal year 2021. Revenue surged 122% from the prior year, signaling strong growth momentum. The organization ran a surplus of $72K, a strong 33% operating margin.

Mission

TO PERPETUATE THE HAWAIIAN LANGUAGE AND CULTURE ON MAUI BY SUPPORTING A HAWAIIAN LANGUAGE SCHOOL FOR CHILDREN, WITH AN EMPHASIS ON PRESCHOOLERS.

Program Service Accomplishments

Program 1

Expenses: $51,510 Revenue: $87,478

COMMUNITY AWARENESS - HOSTED EVENTS TO GENERATE AWARENESS OF THE HAWAIIAN LANGUAGE IMMERSION PROGRAM BY PROVIDING CLASSES TO ASSIST CHILDREN AND ADULTS WITH A MEANS TO INCORPORATE HAWAIIAN LANGUAGE...

Program 2

Expenses: $84,680 Revenue: $59,200

PRESCHOOL - PROVIDED MAUI YOUNGSTERS WITH QUALITY EDUCATION THROUGH THE MEDIUM OF HAWAIIAN LANGUAGE IMMERSION BY FINANCIALLY ASSISTING THE PUNANA LEO O MAUI PRE-SCHOOL WITH OPERATIONAL EXPENSES NOT PROVIDED THROUGH OTHER SOURCES. TUITION SCHOLARSHIPS ARE MADE AVAILABLE TO QUALIFIED FAMILIES OF THE ORGANIZATION.

Program 3

Expenses: $4,665

PROFESSIONAL ENRICHMENT - PROVIDE OPPORTUNITIES FOR ENRICHMENT AND DEVELOPMENT FOR PUNANA LEO O MAUI PRESCHOOL STAFF. TEACHERS ARE SENT TO CONFERENCES AND TEACHER TRAININGS PROGRAMS. PARENT...

PROFESSIONAL ENRICHMENT - PROVIDE OPPORTUNITIES FOR ENRICHMENT AND DEVELOPMENT FOR PUNANA LEO O MAUI PRESCHOOL STAFF. TEACHERS ARE SENT TO CONFERENCES AND TEACHER TRAININGS PROGRAMS. PARENT DELEGATIONS MAY ALSO ATTEND ANY APPROPRIATE CONFERENCES OR MEETING DIRECTLY RELATED TO HAWAIIAN IMMERSION.

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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 (2021)

Revenue Breakdown

Contributions & Grants $42,625

Program Service Revenue $146,678

Investment Income $1,331

Other Revenue $30,400

TOTAL REVENUE $221,034

Expense Breakdown

Grants Paid $15,058

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $140,855

Other Expenses $133,601

TOTAL EXPENSES $148,659

Year-over-Year Comparison

	2021	2020	Change
Revenue	$221,034	$99,381	+1.2%
Expenses	$148,659	$131,719	+0.1%
Net Income	$72,375	$-32,338	-3.2%

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

350

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
THOMAS RODHE	PRESIDENT	1.00	Officer Director	$0	$0	$0
EMMALIA HOKOANA	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
LEAHI HALL	SECRETARY	1.00	Officer Director	$0	$0	$0
KAIMANA BRUMMEL	TREASURER	1.00	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
2022	$221,034	$148,659	$804,527	$72,375
2021	$99,381	$131,719	$732,152	$-32,338
2020	$49,147	$61,578	$764,490	$-12,431
2019	$176,871	$137,896	$776,921	$38,975