Hui Maka Ainana O Makana

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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

2009

Legal Domicile

Principal Officer

Kathleen Chin

Phone

8083461483

Tax Period

2024-01-01 to 2024-12-31

Hui Maka Ainana O Makana, founded in 2009, is a community nonprofit in the Environment sector that reported $1.4M in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. The organization ran a surplus of $641K, a strong 47% operating margin.

Mission

Cultural Education & workshops perpetuating Ha'ena biocultural practices including hands on restoration & preservation of lo'i complex learning cultural protocols of oli, respect of place preservation of cultural practices in workshops. Estimated number of participants served through schools groups from Kauai, statewide, Japan, Canada, elementary, middle & high school and homeschools & cultural workshops Ipu making, 'olena medicinal and cooking uses, horticulture training, stream research and fisheries for interns Est 1,032 keiki, 'opio, makua & kupuna 43 groups

Program Service Accomplishments

Program 1

Expenses: $373,367

LO'I RESTORATION - MELDING TRADITIONAL PRACTICES WITH CONTEMPORARY KNOWLEDGE & TECHNOLOGY TO RESTORE AND IMPROVE OUR LO'I KALO AND FARMING PRACTICES. RESULTING IN BETTER SUSTAINABILITY & IMPROVING...

LO'I RESTORATION - MELDING TRADITIONAL PRACTICES WITH CONTEMPORARY KNOWLEDGE & TECHNOLOGY TO RESTORE AND IMPROVE OUR LO'I KALO AND FARMING PRACTICES. RESULTING IN BETTER SUSTAINABILITY & IMPROVING THE HEALTH AND VIABILITY OF THE NATURAL RESOURCES OF HAENA STATE PARK

Program 2

Expenses: $132,053

Perpetuated and taught the skills, knowledge, and practices of our kupuna ancestors through the interpretation, restoration, care, and protection of natural and cultural resources.

Program 3

Expenses: $54,220

FISHERIES & MAKAI WATCH - PROGRAM TO EDUCATE VISITORS AND RESIDENTS ABOUT THE COMMUNITY BASED SUBSISTENCE FISHING AREA AND THE RESPONSIBILITY OF COMMUNITY BASED RESOURCE MANAGEMENT.

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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 (2024)

Revenue Breakdown

Contributions & Grants $331,500

Program Service Revenue $1,018,000

Investment Income $28,001

Other Revenue $0

TOTAL REVENUE $1,377,501

Expense Breakdown

Grants Paid $0

Salaries & Benefits $487,759

Fundraising Expenses $16,204

Program Expenses $576,778

Other Expenses $232,486

TOTAL EXPENSES $736,449

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,377,501	$1,219,743	+0.1%
Expenses	$736,449	$672,197	+0.1%
Net Income	$641,052	$547,546	+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

Volunteers

2861

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

$82,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kathleen Chin	Executive Dir.	40.00	Director	$82,000	$0	$82,000
Atta Forrest	Director	1.00	Director	$0	$0	$0
Presley Wann	President	8.00	Officer Director	$0	$0	$0
Chipper Wichman	Secretary	8.00	Officer Director	$0	$0	$0
Santo Giorgio	Treasurer	1.00	Officer Director	$0	$0	$0
Kepua Chandler	Chairman	2.00	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	$1,377,501	$736,449	$2,676,321	$641,052
2023	$1,219,743	$672,197	$2,036,416	$547,546
2022	$1,445,056	$304,024	$1,267,535	$1,141,032
2022	$458,749	$243,752	$1,483,301	$214,997
2021	$354,100	$310,995	$124,021	$43,105