PAI FOUNDATION (EIN 990354949) - 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

2001

Legal Domicile

Principal Officer

VICTORIA HOLT TAKAMINE

Phone

8088442001

Tax Period

2023-01-01 to 2023-12-31

PAI FOUNDATION, founded in 2001, is a community nonprofit in the Arts, Culture & Humanities sector that reported $2.3M in total revenue in fiscal year 2023. Revenue surged 75% from the prior year, signaling strong growth momentum. The organization ran a surplus of $560K, a strong 25% operating margin.

Mission

PRESERVE AND PERPETUATE HAWAIIAN CULTURAL TRADITIONS FOR FUTURE GENERATIONS.

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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 $1,980,908

Program Service Revenue $206,858

Investment Income $44,449

Other Revenue $25,620

TOTAL REVENUE $2,257,835

Expense Breakdown

Grants Paid $0

Salaries & Benefits $625,256

Fundraising Expenses $26,399

Program Expenses $1,202,566

Other Expenses $1,072,839

TOTAL EXPENSES $1,698,095

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,257,835	$1,292,036	+0.7%
Expenses	$1,698,095	$994,573	+0.7%
Net Income	$559,740	$297,463	+0.9%

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

144

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

$223,199

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK KAWIKA MCKEAGUE	PRESIDENT	1.00	Officer Director	$0	$0	$0
MOKIHANA BENAVENTE	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
ALISON HARTLE	SECRETARY	1.00	Officer Director	$0	$0	$0
LUCINDA K A LAU	TREASURER	1.00	Officer Director	$0	$0	$0
CAROL LAU	DIRECTOR	1.00	Director	$0	$0	$0
KALEO MANUEL	DIRECTOR	1.00	Director	$0	$0	$0
KIM EVANS	DIRECTOR	1.00	Director	$0	$0	$0
AGGY KUSUNOKI	DIRECTOR	1.00	Director	$0	$0	$0
VICTORIA HOLT TAKAMINE	EXECUTIVE DI	40.00	Officer	$90,005	$0	$90,005
JAY ROJAS	CFO	40.00	Officer	$75,000	$8,194	$83,194
JEFFREY TAKAMINE	ARTISTIC DIR	40.00	Officer	$50,000	$0	$50,000

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	$2,257,835	$1,698,095	$4,636,200	$559,740
2022	$1,292,036	$994,573	$3,945,915	$297,463
2021	$2,996,189	$719,625	$3,718,071	$2,276,564
2020	$763,806	$652,991	$2,037,619	$110,815
2020	$604,644	$746,358	$2,031,597	$-141,714
2019	$875,506	$976,741	$1,034,281	$-101,235
2019	$875,506	$976,741	$1,034,281	$-101,235
2019	$875,506	$976,741	$1,034,281	$-101,235
2018	$1,331,810	$732,280	$931,509	$599,530
2018	$1,331,810	$732,280	$931,509	$599,530

PAI FOUNDATION