HUI O LAKA (EIN 990085977) - 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

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.

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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

HUI O LAKA