AHA PUNANA LEO (EIN 990226111) - 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

1983

Legal Domicile

Principal Officer

KA'IULANI LAEHA

Phone

8089354304

Tax Period

2023-01-01 to 2023-12-31

AHA PUNANA LEO, founded in 1983, is a community nonprofit in the Arts, Culture & Humanities sector that reported $9.5M in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. The organization ran a surplus of $2.7M, a strong 29% operating margin.

Mission

OPERATING AND ADMINISTERING HAWAII MEDIUM SCHOOLS AND RELATED PROGRAMS.

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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 $5,728,507

Program Service Revenue $2,907,340

Investment Income $302,047

Other Revenue $544,738

TOTAL REVENUE $9,482,632

Expense Breakdown

Grants Paid $367,579

Salaries & Benefits $3,482,975

Fundraising Expenses $32,094

Program Expenses $5,278,508

Other Expenses $2,895,354

TOTAL EXPENSES $6,745,908

Year-over-Year Comparison

	2023	2022	Change
Revenue	$9,482,632	$8,674,857	+0.1%
Expenses	$6,745,908	$6,359,246	+0.1%
Net Income	$2,736,724	$2,315,611	+0.2%

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

113

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

$285,391

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KAUANOE KAMANA	PRESIDENT	1.00	Officer Director	$0	$0	$0
WILLIAM H WILSON	MEMBER	1.00	Director	$0	$0	$0
KI'OPE RAYMOND	SECRETARY	1.00	Officer Director	$0	$0	$0
LARRY KIMURA	MEMBER	1.00	Director	$0	$0	$0
HULILAU WILSON	MEMBER	1.00	Director	$0	$0	$0
KEAWE LOPES	MEMBER	1.00	Director	$0	$0	$0
KA'IULANI LAEHA	CEO	40.00	Officer	$141,179	$19,373	$160,552
K SEAN KEKINA	COO	40.00	Officer	$109,589	$15,250	$124,839

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	$9,482,632	$6,745,908	$28,424,982	$2,736,724
2022	$8,674,857	$6,359,246	$25,354,885	$2,315,611
2021	$6,915,753	$5,781,973	$23,875,245	$1,133,780
2020	$6,846,427	$5,573,055	$22,160,700	$1,273,372
2019	$7,161,382	$6,482,145	$21,162,238	$679,237
2018	$8,094,216	$6,235,134	$20,459,606	$1,859,082

AHA PUNANA LEO