NATIVE HAWAIIAN LEGAL CORPORATION (EIN 990161861) - 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

1974

Legal Domicile

Principal Officer

MAKALIKA NAHOLOWAA

Phone

8085212302

Tax Period

2024-07-01 to 2025-06-30

NATIVE HAWAIIAN LEGAL CORPORATION, founded in 1974, is a community nonprofit in the Crime & Legal sector that reported $3.1M in total revenue in fiscal year 2024. Revenue surged 55% from the prior year, signaling strong growth momentum. The organization ran a surplus of $783K, a strong 25% operating margin.

Mission

TO PROTECT AND ADVANCE NATIVE HAWAIIAN IDENTITY AND CULTURE BY PROVIDING LEGAL AND OTHER FORMS OF ADVOCACY SERVICES.

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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 $2,749,909

Program Service Revenue $96,214

Investment Income $213,332

Other Revenue $27,248

TOTAL REVENUE $3,086,703

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,760,225

Fundraising Expenses $75,502

Program Expenses $2,006,141

Other Expenses $543,977

TOTAL EXPENSES $2,304,202

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,086,703	$1,993,269	+0.5%
Expenses	$2,304,202	$1,875,028	+0.2%
Net Income	$782,501	$118,241	+5.6%

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

N/A

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

$128,337

Total Directors

Key Employees

$159,170

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KIRSHA DURANTE	LITIGATION DIRECTOR	40.00	Key Emp	$151,590	$7,580	$159,170
SHARLA-ANN MANLEY	ATTORNEY	0.00	Highest	$142,710	$0	$142,710
MAKALIKA NAHOLOWAA	EXECUTIVE DIRECTOR	40.00	Officer	$124,599	$3,738	$128,337
ANGELA CORREA PEI	ATTORNEY	0.00	Highest	$110,833	$0	$110,833
KAWENA BEAUPRE	SECRETARY	3.00	Officer Director	$0	$0	$0
MALIA KAAIHUE	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
KEALII LOPEZ	DIRECTOR	2.00	Director	$0	$0	$0
MARK KAWIKA PATTERSON	PRESIDENT	3.00	Officer Director	$0	$0	$0
ROBERT PIPER	TREASURER	2.00	Officer Director	$0	$0	$0
KEALII REICHEL	DIRECTOR	2.00	Director	$0	$0	$0
DAVID SOONG	DIRECTOR	2.00	Director	$0	$0	$0
ELMER KAAI	DIRECTOR	2.00	Director	$0	$0	$0
ROGER MCKEAGUE	DIRECTOR	2.00	Director	$0	$0	$0
JAMEE M MILLER	DIREECTOR	2.00	Director	$0	$0	$0
JESSIE KEOLA DEAN	DIRECTOR	2.00	Director	$0	$0	$0
KEALOHI REPPUN	DIRECTOR	2.00	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	$3,086,703	$2,304,202	$3,593,492	$782,501
2024	$1,993,269	$1,875,028	$2,836,321	$118,241
2023	$2,025,112	$1,763,753	$2,891,796	$261,359
2022	$1,952,811	$1,437,614	$2,282,177	$515,197
2021	$1,564,968	$1,368,068	$1,927,295	$196,900
2020	$1,776,573	$1,511,177	$1,576,071	$265,396
2019	$1,461,646	$1,662,844	$1,356,608	$-201,198
2018	$1,512,541	$1,618,571	$1,501,093	$-106,030

NATIVE HAWAIIAN LEGAL CORPORATION