ALOHA PUU KUKUI

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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

2024

Legal Domicile

Principal Officer

JOHN MEIER

Phone

8082833594

Tax Period

2024-04-26 to 2024-12-31

ALOHA PUU KUKUI, founded in 2024, is a small nonprofit in the Environment sector that reported $279K in total revenue in fiscal year 2024. The organization ran a surplus of $211K, a strong 75% operating margin.

Mission

PROTECTION AND CONSERVATION OF THE ENVIRONMENT AND ECOSYSTEMS OF THE WEST MAUI MOUNTAINS THROUGH RESTORATION AND CONSERVATION PROJECTS.

Program Service Accomplishments

Program 1

Expenses: $57,910

THE PUU KUKUI MAUKA CREW WORKS TO PROTECT ONE OF THE MOST INTACT NATIVE FORESTS IN HAWAII. THEY ARE FIGHTING A NON-STOP BATTLE TO KEEP INVASIVE PLANTS AND ANIMALS OUT OF THE FOREST. IN HONOLUA, THE PUU KUKUI MAKAI CREW WORKS ON RESTORING DAMAGED LANDS. THEY ARE REMOVING INVASIVE PLANTS AND PLANTING NATIVE TREES AND SHRUBS.

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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 $277,697

Program Service Revenue $0

Investment Income $1,729

Other Revenue $30

TOTAL REVENUE $279,456

Expense Breakdown

Grants Paid $0

Salaries & Benefits $28,601

Fundraising Expenses $1,443

Program Expenses $57,910

Other Expenses $40,208

TOTAL EXPENSES $68,809

Year-over-Year Comparison

	2024	2023	Change
Revenue	$279,456	N/A	N/A
Expenses	$68,809	N/A	N/A
Net Income	$210,647	N/A	N/A

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

116

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
JOHN MEIER	PRESIDENT-TR	2.00	Officer Director	$0	$0	$0
HERB COYLE	SECRETARY	2.00	Officer Director	$0	$0	$0
CRISTINA SCHENK	DIRECTOR	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	$279,456	$68,809	$210,647	$210,647