PU'A FOUNDATION (EIN 990328687) - 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

1996

Legal Domicile

Principal Officer

TONI BISSEN

Phone

8089453570

Tax Period

2023-01-01 to 2023-12-31

PU'A FOUNDATION, founded in 1996, is a small nonprofit in the Arts, Culture & Humanities sector that reported $395K in total revenue in fiscal year 2023. Revenue decreased 7% compared to the prior year. Net assets of $878K represent 27 months of operating reserves.

Mission

PROMOTING HAWAII'S HISTORY AND CULTURE TO RECONCILE THE PAST TO THE PRESENT SO THAT A BETTER FUTURE IS BUILT TOGETHER.

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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 $328,555

Program Service Revenue $35,684

Investment Income $4,991

Other Revenue $25,842

TOTAL REVENUE $395,072

Expense Breakdown

Grants Paid $0

Salaries & Benefits $266,771

Fundraising Expenses $10,151

Program Expenses $350,362

Other Expenses $166,298

TOTAL EXPENSES $433,069

Year-over-Year Comparison

	2023	2022	Change
Revenue	$395,072	$426,516	-0.1%
Expenses	$433,069	$386,451	+0.1%
Net Income	$-37,997	$40,065	-1.9%

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
DONNETTE LEI KAPONO	PRESIDENT	2.50	Officer Director	$0	$0	$0
ISAIAH KAAUWAI	SECRETARY	2.50	Officer Director	$0	$0	$0
ROBERTA JAHRLING	TREASURER	2.50	Officer Director	$0	$0	$0
TONI BISSEN	EXECUTIVE DIRECTOR	40.00	Officer	$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	$395,072	$433,069	$1,046,174	$-37,997
2022	$426,516	$386,451	$1,100,107	$40,065
2021	$170,287	$304,417	$1,087,169	$-134,130
2020	$211,901	$331,519	$1,214,832	$-119,618
2019	$294,886	$334,894	$1,252,682	$-40,008
2018	$244,417	$366,976	$1,235,209	$-122,559

PU'A FOUNDATION