NA AIKANE O PU'UKOHOLA HEIAU

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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

1992

Legal Domicile

Principal Officer

SHARON HAYDEN

Phone

8088890169

Tax Period

2025-01-01 to 2025-12-31

NA AIKANE O PU'UKOHOLA HEIAU, founded in 1992, is a small nonprofit in the Arts, Culture & Humanities sector that reported $341K in total revenue in fiscal year 2025.

Mission

Support the Annual Hookuikahi Festival with funds and hands. We sponsor workshops for Hawaiian language, Hawaiian historical arts and crafts, Hawaiian music, and history and legacies of Kawaihae Puukohola Heiau.

Program Service Accomplishments

Program 1

Expenses: $364,625 Revenue: $9,070

We support the Pualiahu Workshop series, which are hands-on educational experience led by Rick San Nicolas, dedicated to perpetuating the ancient Hawaiian Featherwork.

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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 (2025)

Revenue Breakdown

Contributions & Grants $370,638

Program Service Revenue $0

Investment Income $0

Other Revenue $-30,071

TOTAL REVENUE $340,567

Expense Breakdown

Grants Paid $361,568

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $364,625

Other Expenses $3,818

TOTAL EXPENSES $365,386

Year-over-Year Comparison

	2025	2024	Change
Revenue	$340,567	$341,920	0.0%
Expenses	$365,386	$300,348	+0.2%
Net Income	$-24,819	$41,572	-1.6%

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

N/A

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
SHARON HAYDEN	VP	015.00	Officer Director	$0	$0	$0
CAROLYN HEATH	SECRETARY	015.00	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	$340,567	$365,386	$16,352	$-24,819
2024	No data	No data	No data	No data