ASSOCIATION OF OWNERS OF KULANA OIWI (EIN 990344427) - 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

2010

Principal Officer

DAVID BUSH

Phone

8085605339

Tax Period

2024-07-01 to 2025-06-30

ASSOCIATION OF OWNERS OF KULANA OIWI, founded in 2010, is a small nonprofit in the Housing & Shelter sector that reported $155K in total revenue in fiscal year 2024. Revenue fell 30% from the prior year — a significant decline worth monitoring. Expenses of $235K exceeded revenue, resulting in a 52% operating deficit.

Mission

MANAGEMENT AND MAINTAIN FACILITIES USED FOR SOCIAL PROGRAMS THAT ENHANCE THE WELL-BEING OF THE HAWAIIAN 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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $154,541

Investment Income $0

Other Revenue $0

TOTAL REVENUE $154,541

Expense Breakdown

Grants Paid $0

Salaries & Benefits $75,877

Fundraising Expenses $0

Program Expenses $210,454

Other Expenses $158,794

TOTAL EXPENSES $234,671

Year-over-Year Comparison

	2024	2023	Change
Revenue	$154,541	$220,824	-0.3%
Expenses	$234,671	$247,429	-0.1%
Net Income	$-80,130	$-26,605	+2.0%

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

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
DAVID BUSH	PRESIDENT	5.00	Officer	$0	$0	$0
MAKANANI COBB-ADAMS	SECRETARY, V	2.50	Officer	$0	$0	$0
KARI KAAHANUI	TREASURER	10.00	Officer	$0	$0	$0
FARAH CABRERA	DIRECTOR	2.50	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
2025	$154,541	$234,671	$39,876	$-80,130
2024	$220,824	$247,429	$63,073	$-26,605
2023	$201,103	$240,988	$90,374	$-39,885
2022	$231,780	$192,476	$126,324	$39,304

ASSOCIATION OF OWNERS OF KULANA OIWI