MOANALUA GARDENS FOUNDATION 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

1970

Legal Domicile

Principal Officer

MICHAEL PILI PANG

Phone

8088395334

Tax Period

2022-07-01 to 2023-06-30

MOANALUA GARDENS FOUNDATION INC, founded in 1970, is a small nonprofit in the Arts, Culture & Humanities sector that reported $894K in total revenue in fiscal year 2022. Revenue surged 38% from the prior year, signaling strong growth momentum. Expenses of $846K left a modest 5% surplus.

Mission

TO PRESERVE THE NATIVE CULTURE AND ENVIRONMENT OF HAWAII THROUGH EDUCATION.

Program Service Accomplishments

Program 1

Expenses: $274,861 Revenue: $8,614

PRINCE LOT HULA FESTIVAL - THE LARGEST NON-COMPETITIVE HULA EXHIBITION IN HAWAII FEATURING PREMIER HULA GROUPS FROM THE ISLANDS AS WELL AS A CRAFT FAIR, CULTURAL DEMONSTRATIONS, CONCERTS AND MORE...

PRINCE LOT HULA FESTIVAL - THE LARGEST NON-COMPETITIVE HULA EXHIBITION IN HAWAII FEATURING PREMIER HULA GROUPS FROM THE ISLANDS AS WELL AS A CRAFT FAIR, CULTURAL DEMONSTRATIONS, CONCERTS AND MORE. DUE TO COVID-19 RESTRICTIONS, A VIRTUAL FESTIVAL WAS HELD IN FY 2023 WITH OVER 225,000 PEOPLE VIEWING A TWO-HOUR TELEVISED FESTIVAL.

Program 2

Expenses: $405,904

HUAKA'I O KAMANANUI, ALOHA AINA MOANALUA ENVIRONMENTAL EDUCATION PROGRAM - THE ONLY PLACED-BASED PROGRAM FOCUSED ON KAMANANUI VALLEY. CONTINUED MOANALUA GARDENS FOUNDATION'S NEW MALAMA KAMANANUI...

HUAKA'I O KAMANANUI, ALOHA AINA MOANALUA ENVIRONMENTAL EDUCATION PROGRAM - THE ONLY PLACED-BASED PROGRAM FOCUSED ON KAMANANUI VALLEY. CONTINUED MOANALUA GARDENS FOUNDATION'S NEW MALAMA KAMANANUI ENVIRONMENTAL EDUCATION PROGRAM AND TRAINED APPROXIMATELY 500 STUDENTS IN THE OUTDOOR CLASSROOM OF KAMANANUI VALLEY. MALAMA KAMANANUI STEWARDSHIP PROGRAM BEGAN WORK ON A MANAGEMENT PLAN TO PROTECT, PRESERVE, MAINTAIN AND MANAGE KAMANANUI VALLEY FOR FUTURE GENERATIONS. THE FIRST PHASE OF PROJECT IS ONGOING WITH BOTANICAL AND CULTURAL SURVEYS.

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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 (2022)

Revenue Breakdown

Contributions & Grants $854,403

Program Service Revenue $8,614

Investment Income $31,322

Other Revenue $0

TOTAL REVENUE $894,339

Expense Breakdown

Grants Paid $0

Salaries & Benefits $301,041

Fundraising Expenses $38,220

Program Expenses $680,765

Other Expenses $545,274

TOTAL EXPENSES $846,315

Year-over-Year Comparison

	2022	2021	Change
Revenue	$894,339	$646,312	+0.4%
Expenses	$846,315	$569,430	+0.5%
Net Income	$48,024	$76,882	-0.4%

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

300

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

$27,942

Total Directors

$8,800

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHARLES M COOKE IV	SECRETARY/TREASURER	2.00	Officer Director	$0	$0	$0
RODDY AKAU	DIRECTOR	2.00	Director	$8,000	$0	$8,000
GREGORY CHUN PHD	DIRECTOR	2.00	Director	$0	$0	$0
CLEOTA BROWN	DIRECTOR	2.00	Director	$0	$0	$0
WILLIAM H PAGE	DIRECTOR	2.00	Director	$0	$0	$0
MICHAEL PILI PANG	DIRECTOR	2.00	Director	$0	$0	$0
MARLENE SAI	DIRECTOR	2.00	Director	$800	$0	$800
JOHN WAIHEE III	DIRECTOR	2.00	Director	$0	$0	$0
LEILANI WILLIAMS-SOLOMON	PRESIDENT	2.00	Officer Director	$0	$0	$0
KATHY HIGA	DIRECTOR	2.00	Director	$0	$0	$0
ALEXANDER JAMILE	EXECUTIVE DIRECTOR UNTIL 8/22	40.00	Officer	$20,000	$0	$20,000
GUY NAKASHIMA	EXECUTIVE DIRECTOR 6/22-4/23	40.00	Officer	$7,942	$0	$7,942
JOEY KEAHIOLALO	EXECUTIVE DIRECTOR FROM 6/23	40.00	Officer	$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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$894,339	$846,315	$1,005,906	$48,024
2022	$646,312	$569,430	$959,155	$76,882
2021	$384,589	$361,327	$882,099	$23,262
2020	$353,358	$323,179	$858,416	$30,179
2019	$254,229	$413,598	$827,899	$-159,369
2018	$2,155,371	$1,959,340	$987,394	$196,031