HUI O LAKA

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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

1978

Legal Domicile

Principal Officer

BILLI SMITH-TOPP

Phone

8083359975

Tax Period

2024-06-01 to 2025-05-31

HUI O LAKA, founded in 1978, is a small nonprofit in the Arts, Culture & Humanities sector that reported $644K in total revenue in fiscal year 2024. Revenue decreased 9% compared to the prior year. Expenses of $607K left a modest 6% surplus.

Mission

TO PRESERVE HAWAIIAN HISTORY & NATURE, SPECIFICALLY TO NURTURE THE CONNECTION BETWEEN PEOPLE AND KOKEE THROUGH INTERPRETATION AND STEWARDSHIP THAT ENGAGES ALL IN A SPIRIT OF APPRECIATION AND SERVICE.

Program Service Accomplishments

Program 1

Expenses: $187,920 Revenue: $130,743

HUI O LAKA (HOL)CONTINUES THE LONG-TERM RENOVATION OF THE 90 YEAR OLD HISTORIC CIVILIAN CONSERVATION CORPS CAMP (CCC CAMP) AT KOKEE WHICH IS ON BOTH THE NATIONAL & STATE REGISTERS OF HISTORIC PLACES. IT'S THE ONLY EXTANT CCC CAMP IN THE STATE & ONE OF THE FEW IN THE NATION. THE COMPLETED BUILDINGS SERVE AS HUI O LAKA'S ADMINISTRATIVE & PROGRAM HEADQUARTERS AND PROVIDE OVERNIGHT ACCOMODATIONS FOR VOLUNTEERS, RESEARCHERS, SCHOOLS & RETREATS. HOL IS INCREASING PARTNERSHIPS WITH CONSERVATION & EDUCATIONAL GROUPS TO PROVIDE RETREATS AND FOREST PRESERVATION ACTIVITIES IN KOKEE.

Program 2

Expenses: $271,965 Revenue: $366,698

HOL OPERATES THE KOKEE NATURAL HISTORY MUSEUM AS THE PRIMARY VISITOR INFORMATION CENTER FOR WAIMEA CANYON & KOKEE STATE PARKS AS THERE IS NO GOVERNMENT FUNDING FOR ITS OPERATIONS NOR A PARK RANGER...

HOL OPERATES THE KOKEE NATURAL HISTORY MUSEUM AS THE PRIMARY VISITOR INFORMATION CENTER FOR WAIMEA CANYON & KOKEE STATE PARKS AS THERE IS NO GOVERNMENT FUNDING FOR ITS OPERATIONS NOR A PARK RANGER. THE MUSEUM IS OPEN DAILY AND FREE TO THE PUBLIC. THE MUSEUM TYPICALLY GREETS 70,000 VISITORS ANNUALLY. THE 2,000 SQUARE FOOT EXHIBIT AREA IS CONTINUALLY REFRESHED AND CONTAINS INFORMATION ON THE NATIVE FLORA, FAUNA AND GEOLOGY. NEWER EXHIBITS INCLUDE THE HISTORY OF THE KOKEE AREA FROM HAWAIIAN CULTURE TO ACTIVITIES IN THE PARK TODAY. A 24-SQUARE FOOT HIKING TRAIL MAP WITH DESCRIPTIONS OF EACH TRAIL IS POSTED OUTSIDE AND ACCESSIBLE 24 HOURS A DAY.

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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 $157,350

Program Service Revenue $478,206

Investment Income $7,728

Other Revenue $290

TOTAL REVENUE $643,574

Expense Breakdown

Grants Paid $0

Salaries & Benefits $252,363

Fundraising Expenses $3,171

Program Expenses $459,885

Other Expenses $354,730

TOTAL EXPENSES $607,093

Year-over-Year Comparison

	2024	2023	Change
Revenue	$643,574	$710,778	-0.1%
Expenses	$607,093	$634,835	0.0%
Net Income	$36,481	$75,943	-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

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

$65,253

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LAURA CHRISTINE FAYE	EXECUTIVE DI	40.00	Officer	$65,253	$0	$65,253
KATIE BEER	TRUSTEE	1.00	Director	$0	$0	$0
JANET KAEO BRADFORD	TRUSTEE	1.00	Director	$0	$0	$0
FRANK O HAY	TREASURER	2.00	Officer Director	$0	$0	$0
NEIL NAVRATIL	TRUSTEE	1.00	Director	$0	$0	$0
LAURA NISHEK	TRUSTEE	0.50	Director	$0	$0	$0
BILLI SMITH-TOPP	PRESIDENT	3.00	Officer Director	$0	$0	$0
DAVID SOSNER	VICE PRESIDE	2.00	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
2025	$643,574	$607,093	$1,058,746	$36,481
2024	$710,778	$634,835	$1,024,599	$75,943
2023	$820,776	$643,527	$958,043	$177,249
2022	$703,649	$477,185	$802,158	$226,464
2021	$310,427	$350,298	$605,570	$-39,871
2020	$514,851	$557,086	$511,880	$-42,235
2019	$640,032	$610,557	$524,164	$29,475
2018	$586,078	$596,921	$504,562	$-10,843