KAPALUA RESORT ASSOCIATION (EIN 990195996) - 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

1977

Legal Domicile

Principal Officer

PETER LASZLO

Phone

8086653747

Tax Period

2023-01-01 to 2023-12-31

KAPALUA RESORT ASSOCIATION, founded in 1977, is a community nonprofit that reported $2.7M in total revenue in fiscal year 2023.

Mission

TO PROVIDE FOR THE MANAGEMENT, MAINTENANCE, PROTECTION, PRESERVATION, AND ARCHITECTURAL CONTROL OF THE REAL PROPERTY KNOWN AS THE KAPALUA RESORT, AND TO PROMOTE THE HEALTH, SAFETY, AND WELFARE OF ITS MEMBERS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,639,750

Investment Income $13,653

Other Revenue $37,849

TOTAL REVENUE $2,691,252

Expense Breakdown

Grants Paid $398,000

Salaries & Benefits $119,399

Fundraising Expenses $0

Program Expenses $2,784,838

Other Expenses $2,323,134

TOTAL EXPENSES $2,840,533

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,691,252	$2,648,883	+0.0%
Expenses	$2,840,533	$2,471,253	+0.1%
Net Income	$-149,281	$177,630	-1.8%

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

$109,408

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PETER LASZLO	PRESIDENT	1.00	Officer Director	$0	$0	$0
ALEX NAKAJIMA	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
AL HAAR	TREASURER	1.00	Officer Director	$0	$0	$0
JOHN TOLBERT	SECRETARY	1.00	Officer Director	$0	$0	$0
RACE RANDLE	DIRECTOR	1.00	Director	$0	$0	$0
FRANK VIOLA	ASSOCIATION	40.00	Officer	$109,408	$0	$109,408

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
2024	No data	No data	No data	No data
2023	$2,691,252	$2,840,533	$2,918,394	$-149,281
2022	$2,648,883	$2,471,253	$3,146,282	$177,630
2021	$2,867,341	$2,111,538	$2,651,981	$755,803
2020	$2,654,740	$2,207,616	$2,152,982	$447,124

KAPALUA RESORT ASSOCIATION