INTERNATIONAL HULA INSTITUTE C/O O… - 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

2000

Legal Domicile

Principal Officer

OLANA M AI

Phone

8084873005

Tax Period

2023-01-01 to 2023-12-31

INTERNATIONAL HULA INSTITUTE C/O OLANA AI, founded in 2000, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $4K in total revenue in fiscal year 2023. Revenue fell 48% from the prior year — a significant decline worth monitoring. Expenses of $24K exceeded revenue, resulting in a 428% operating deficit.

Mission

TO HELP PERPETUATE THE ANCIENT HAWAIIAN ART OF HULA DANCING AMOUNG THE PEOPLE OF HAWAII.

Program Service Accomplishments

Program 1

THE "INSTITUTE" OFFERS INSTRUCTION IN NATIVE HAWAIIAN DANCES (THE "HULA") TO STUDENTS, ORGANIZED IN AGE CLASSIFICATION. THE "INSTITUTE ACCEPTS STUDENTS RANGING IN AGES 4 TO SENIOR CITIZEN'S AGE.

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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 $4,490

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $4,490

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $23,698

TOTAL EXPENSES $23,698

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,490	$8,711	-0.5%
Expenses	$23,698	$29,991	-0.2%
Net Income	$-19,208	$-21,280	-0.1%

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
ASHLEE L AI	SECRETARY/TREASURER/DIRECT	30.00	Officer Director	$0	$0	$0
OLANA M AI	PRESIDENT/DIRECTOR	35.00	Officer Director	$0	$0	$0
HOWARD K AI	VICE PRESIDENT/DIRECTOR	35.00	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
2024	No data	No data	No data	No data
2023	$4,490	$23,698	$332,686	$-19,208
2022	$8,711	$29,991	$351,894	$-21,280
2021	$27,103	$24,196	$373,174	$2,907
2020	$73,856	$84,347	$370,267	$-10,491
2019	$151,225	$166,698	$380,758	$-15,473
2018	$146,987	$165,014	$397,650	$-18,027

INTERNATIONAL HULA INSTITUTE C/O OLANA AI