PATH PEOPLE FOR ACTIVE TRANSPORTAT… - Form 990 Financial Data

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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

1986

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII, founded in 1986, is a community nonprofit in the Public Safety sector that reported $1.0M in total revenue in fiscal year 2023. Revenue surged 197% from the prior year, signaling strong growth momentum.

Mission

TO PROMOTE TRAFFIC SAFETY EDUCATION AND A SAFE ENVIRONMENT ON ROADWAYS AND TRAILS FOR RECREATION FITNESS AND ALTERNATIVE OIL-FREE MODES OF TRANSPORTATION.

Program Service Accomplishments

Program 1

Expenses: $880,735 Revenue: $12,423

KONA BIKESHARE PROGRAM BEGAN IN 2016 ALONG ALII DRIVE. BIKE SHARING IS AN INNOVATIVE TRANSPORTATION PROGRAM IDEAL FOR SHORT DISTANCE POINT-TO-POINT TRIPS PROVIDING USERS THE ABILITY TO PICK UP A...

KONA BIKESHARE PROGRAM BEGAN IN 2016 ALONG ALII DRIVE. BIKE SHARING IS AN INNOVATIVE TRANSPORTATION PROGRAM IDEAL FOR SHORT DISTANCE POINT-TO-POINT TRIPS PROVIDING USERS THE ABILITY TO PICK UP A BICYCLE AT ANY SELF-SERVE BIKE-STATION AND RETURN IT TO ANY OTHER BIKE STATION LOCATED WITHIN THE SYSTEM'S SERVICE AREA

Program 2

Expenses: $81,471 Revenue: $0

PROMOTE BIKE AND PEDESTRIAN SAFETY THROUGH EDUCATION TO STUDENTS AND ADULTS. PROMOTE SAFE ROUTES TO SCHOOL; PROMOTE AND MAINTAIN TRAILS AND PATHS ON THE BIG ISLAND. PROMOTE HEALTH THROUGH FITNESS.

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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 $1,034,515

Program Service Revenue $12,423

Investment Income $0

Other Revenue $0

TOTAL REVENUE $1,046,938

Expense Breakdown

Grants Paid $0

Salaries & Benefits $58,411

Fundraising Expenses $10,303

Program Expenses $962,206

Other Expenses $1,029,332

TOTAL EXPENSES $1,087,743

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,046,938	$352,717	+2.0%
Expenses	$1,087,743	$406,548	+1.7%
Net Income	$-40,805	$-53,831	-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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CINDY ARMER	PRESIDENT	2.00	Officer Director	$0	$0	$0
MELISSA BRASWELL	DIRECTOR	1.00	Director	$0	$0	$0
TAMI MACALLER	SECRETARY	1.00	Officer Director	$0	$0	$0
RENZO MUEDAS	DIRECTOR	1.00	Director	$0	$0	$0
HARALD EBELING	DIRECTOR	1.00	Director	$0	$0	$0
CLAUDIA HARTZ	DIRECTOR	1.00	Director	$0	$0	$0
REBE SCKRABULIS	VICE PRESIDENT TREASURER	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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$1,046,938	$1,087,743	$548,417	$-40,805
2022	$352,717	$406,548	$1,241,308	$-53,831
2021	$295,886	$351,229	$468,438	$-55,343
2020	$405,512	$538,403	$566,755	$-132,891
2019	$828,290	$495,220	$659,340	$333,070
2018	$387,322	$343,261	$326,033	$44,061

PATH PEOPLE FOR ACTIVE TRANSPORTATION HAWAII