Kpal

🔒

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

2024

Legal Domicile

Principal Officer

Gerald Bahouth

Phone

5032605388

Tax Period

2025-01-01 to 2025-12-31

Kpal, founded in 2024, is a small nonprofit in the Youth Development sector that reported $251K in total revenue in fiscal year 2025. The organization ran a surplus of $239K, a strong 95% operating margin.

Mission

At the Kauai Police Activities League KPAL our vision is to foster a community where every child can grow into a responsible healthy and confident individual. We aim to develop character self-discipline and healthy lifestyles among Kauais youth while strengthening the bond between law enforcement and the community. Through positive activities and mentorship we inspire our youth to lead drug-free lives and reach their full potential.

Program Service Accomplishments

Program 1

Expenses: $6,194 Revenue: $0

Youth sports for ages 5-18 includes Flag Football Wrestling Jiu Jitsu Boxing and Track

Program 2

Expenses: $0 Revenue: $0

Youth Recreational activities for ages 5-18 includes e-Gaming Weight Training Laser Engraving and Bowling.

🔒

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 (2025)

Revenue Breakdown

Contributions & Grants $251,475

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $251,475

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $6,194

Other Expenses $12,382

TOTAL EXPENSES $12,382

Year-over-Year Comparison

	2025	2024	Change
Revenue	$251,475	N/A	N/A
Expenses	$12,382	N/A	N/A
Net Income	$239,093	N/A	N/A

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

N/A

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
Gerald Bahouth	President	10.00	Officer Director	$0	$0	$0
Nicholas Courson	Vice President	10.00	Officer Director	$0	$0	$0
Daurice Arruda	Treasurer	10.00	Officer Director	$0	$0	$0
Teresa Amoy	Secretary	10.00	Officer Director	$0	$0	$0
Tarryn Orial	Director	10.00	Director	$0	$0	$0
Mark Ozaki	Director	10.00	Director	$0	$0	$0
Scott Sato	Director	10.00	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
2025	$251,475	$12,382	$239,093	$239,093