LAHAINALUNA HIGH SCHOOL FOUNDATION

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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

1998

Legal Domicile

Principal Officer

MARK TILLMAN

Tax Period

2023-01-01 to 2023-12-31

LAHAINALUNA HIGH SCHOOL FOUNDATION, founded in 1998, is a small nonprofit in the Education sector that reported $615K in total revenue in fiscal year 2023. Revenue fell 46% from the prior year — a significant decline worth monitoring. Net assets of $2.1M represent 42 months of operating reserves.

Mission

TO GENERATE SUPPORT FROM INDIVIDUALS, FOUNDATIONS, AND CORPORATIONS TO BENEFIT THE LAHAINALUNA HIGH SCHOOL AND ITS STUDENTS.

Program Service Accomplishments

Program 1

Expenses: $59,506

PROVIDES FOR VARIOUS SCHOOL AND STUDENT ACTIVITIES.

Program 2

Expenses: $172,268

PROVIDES FOR VARIOUS SCHOLARSHIPS FOR STUDENTS.

Program 3

Expenses: $323,816

DONATION OF SCOREBOARD TO LAHAINALUNA HIGH SCHOOL.

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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 $601,923

Program Service Revenue $0

Investment Income $6,586

Other Revenue $6,977

TOTAL REVENUE $615,486

Expense Breakdown

Grants Paid $231,774

Salaries & Benefits $50,652

Fundraising Expenses $52,501

Program Expenses $555,590

Other Expenses $381,105

TOTAL EXPENSES $663,531

Year-over-Year Comparison

	2023	2022	Change
Revenue	$615,486	$1,143,501	-0.5%
Expenses	$663,531	$302,668	+1.2%
Net Income	$-48,045	$840,833	-1.1%

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

Employees

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
ROBERT W SHELTON	DIRECTOR	0.25	Director	$0	$0	$0
MARK TILLMAN	PRESIDENT	0.25	Officer Director	$0	$0	$0
SUSAN YAP	DIRECTOR	0.25	Director	$0	$0	$0
LISA FRANCIS	TREASURER	0.25	Officer Director	$0	$0	$0
MYRNA AH HEE	DIRECTOR	0.25	Director	$0	$0	$0
BETTY SAKAMOTO	DIRECTOR	0.25	Director	$0	$0	$0
JOEL NAVARRO	DIRECTOR	0.25	Director	$0	$0	$0
BLAINE BERNADES	VICE PRESIDENT	0.25	Officer Director	$0	$0	$0
LAURIE KAM DEGAMA	DIRECTOR	0.25	Director	$0	$0	$0
STEPHEN D FRANZ	DIRECTOR	0.25	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
2023	$615,486	$663,531	$2,159,966	$-48,045
2022	$1,143,501	$302,668	$2,110,091	$840,833
2021	$274,365	$286,678	$1,372,062	$-12,313
2020	$269,388	$291,111	$1,305,134	$-21,723
2019	$388,412	$6,699,594	$1,258,309	$-6,311,182
2018	$530,188	$502,128	$7,475,833	$28,060