The Kohala Center (EIN 990354676) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2020

Legal Domicile

Tax Period

2023-07-01 to 2024-06-30

The Kohala Center, founded in 2020, is a community nonprofit in the Environment sector that reported $3.1M in total revenue in fiscal year 2023. Revenue fell 29% from the prior year — a significant decline worth monitoring.

Mission

The Kohala Center is an independent community-based center for research, conservation, and education.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $2,680,227

Program Service Revenue $430,621

Investment Income $881

Other Revenue $35,270

TOTAL REVENUE $3,146,999

Expense Breakdown

Grants Paid $523,383

Salaries & Benefits $2,003,961

Fundraising Expenses $23,983

Program Expenses $2,793,379

Other Expenses $929,281

TOTAL EXPENSES $3,456,625

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,146,999	$4,442,958	-0.3%
Expenses	$3,456,625	$4,516,944	-0.2%
Net Income	$-309,626	$-73,986	+3.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$114,411

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Cheryl Kauhane Lupenua	PresidentCEO	0.00	Key Emp	$114,411	$0	$114,411
Robert Lindsey Jr	Director	2.00	Director	$0	$0	$0
Ian Robertson	Director	2.00	Director	$0	$0	$0
Puanani Burgess	Director	2.00	Director	$0	$0	$0
Robert Chu	Director	2.00	Director	$0	$0	$0
Peter Vitousek PHD	Chairperson	2.00	Officer	$0	$0	$0
James Takamine	Treasurer	2.00	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
2025	No data	No data	No data	No data
2024	$3,146,999	$3,456,625	$6,888,587	$-309,626
2023	$4,442,958	$4,516,944	$7,674,563	$-73,986
2022	$5,340,627	$5,217,414	$7,537,727	$123,213
2021	$3,707,725	$4,509,843	$7,587,760	$-802,118
2020	$4,341,153	$3,484,035	$9,346,937	$857,118
2019	$3,490,984	$3,483,006	$8,583,155	$7,978
2018	$4,001,359	$3,863,962	$6,628,915	$137,397

The Kohala Center