HUI MAKAALA OF HAWAII

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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

1946

Legal Domicile

Principal Officer

MICHELE NITTA

Phone

8083965855

Tax Period

2023-01-01 to 2023-12-31

HUI MAKAALA OF HAWAII, founded in 1946, is a micro nonprofit that reported $99K in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. The organization ran a surplus of $48K, a strong 49% operating margin.

Mission

HUI MAKAALA IS ORGANIZED EXCLUSIVELY FOR CHARITABLE, EDUCATIONAL, LITERARY AND CULTURAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE INCLUDING FOR SUCH PURPOSES: A. TO PARTICIPATE AS A REGULAR MEMBER IN THE HAWAII UNITED OKINAWAN ASSOCIATION (HUOA); B. TO PROMOTE, PRESERVE AND PERPETUATE THE OKINAWAN CULTURE; C. TO CONDUCT OR PARTICIPATE IN DISCUSSION GROUPS, FORUMS, PANELS, LECTURES, OR OTHER SIMILAR PROGRAMS. D. TO CONDUCT OR PARTICIPATE IN CULTURAL SHOWS, ARTS AND CRAFTS EXHIBITS, AND DEMONSTRATIONS; E. TO PRINT, PUBLISH, AND/OR DISTRIBUTE OKINAWAN CULTURAL AND HISTORICAL BOOKS; F. TO ADVANCE EDUCATION; AND G. TO RELIEVE THE POOR, THE DISTRESSED, OR THE UNDERPRIVILEGED.

Program Service Accomplishments

Program 1

Expenses: $30,000

SCHOLARSHIPS PROVIDED DESERVING STUDENTS THE ABILITY TO ATTEND INSTITUTIONS OF HIGHER LEARNING. PROVIDING SCHOLARSHIPS AND TO ASSIST THOSE THAT NEED FINANCIAL ASSISTANCE ARE PART OF THE MAIN GUIDING PRINCIPLES OF THIS NON- PROFIT ORGANIZATION. IT ALSO PROMOTES, PRESERVES, AND PERPETUATES THE OKINAWAN CULTURE WITH ITS MEMBERS AND OTHERS IN THE COMMUNITY.

Program 2

Expenses: $6,042 Revenue: $2,510

PARTICIPATED IN VARIOUS CULTURAL EVENTS, SOME OF WHICH SPONSORED BY HUI MAKAALA OF HAWAII OR THE HUOA. PARTICIPATION ALLOWED OUR MEMBERS TO PROMOTE, PRESERVE, AND PERPETUATE THE OKINAWAN CULTURE. IT ALSO ALLOWED OUR MEMBERS TO PROMOTE FELLOWSHIP AND GOODWILL AMONG OKINAWAN AND NON- OKINAWAN MEMBERS IN THE COMMUNITY.

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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 $31,460

Program Service Revenue $2,510

Investment Income $38,924

Other Revenue $25,877

TOTAL REVENUE $98,771

Expense Breakdown

Grants Paid $30,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $36,042

Other Expenses $20,455

TOTAL EXPENSES $50,455

Year-over-Year Comparison

	2023	2022	Change
Revenue	$98,771	$90,883	+0.1%
Expenses	$50,455	$49,870	+0.0%
Net Income	$48,316	$41,013	+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

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
KEVIN HIGA	PRESIDENT	1.00	Officer Director	$0	$0	$0
LISA SHISHIDO	PRESIDENT-EL	1.00	Officer Director	$0	$0	$0
REID YAMASHIRO	FIRST VP	1.00	Officer Director	$0	$0	$0
ERIC NITTA	SECOND VP	1.00	Officer Director	$0	$0	$0
CINDY SHISHIDO	RECORDING SE	1.00	Officer Director	$0	$0	$0
DENNIS SHIMABUKURO	CORRESPONDIN	1.00	Officer Director	$0	$0	$0
MICHELE NITTA	TREASURER	1.00	Officer Director	$0	$0	$0
JANET TOMA	ASSISTANT TR	1.00	Officer Director	$0	$0	$0
AL KAKAZU	DIRECTOR	1.00	Director	$0	$0	$0
VAL KATO	DIRECTOR	1.00	Director	$0	$0	$0
RYAN OKUNAGA	DIRECTOR	1.00	Director	$0	$0	$0
JENNIFER WAIHEE-POLK	DIRECTOR	1.00	Director	$0	$0	$0
KAREN SHISHIDO	DIRECTOR	1.00	Director	$0	$0	$0
CLAYTON UZA	DIRECTOR	1.00	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	$98,771	$50,455	$1,134,283	$48,316
2022	$90,883	$49,870	$1,085,967	$41,013
2021	$158,545	$42,850	$1,044,955	$115,695
2020	$434,882	$31,104	$929,260	$403,778
2019	$67,667	$55,376	$525,482	$12,291
2018	$76,063	$63,685	$513,191	$12,378