HAWAII PACIFIC PARKS ASSOCIATION L… - Form 990 Financial Data

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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

1961

Legal Domicile

Principal Officer

MELODY BOEHL

Phone

8089856050

Tax Period

2023-10-01 to 2024-09-30

HAWAII PACIFIC PARKS ASSOCIATION LTD FKA HI NATURAL HISTORY ASSOCIATION LTD, founded in 1961, is a community nonprofit in the Environment sector that reported $4.2M in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $3.6M left a modest 14% surplus.

Mission

WITH THE SPIRIT OF ALOHA, WE INSPIRE THE DISCOVERY AND STEWARDSHIP OF THE NATURAL AND CULTURAL HERITAGE OF PACIFIC ISLAND PARKS. WE DO THIS THROUGH SALES, SERVICE, AND SUPPORT.

Program Service Accomplishments

Program 1

Expenses: $2,923,145 Revenue: $3,949,042

HAWAII PACIFIC PARKS ASSOCIATION IS A NONPROFIT COOPERATING ASSOCIATION WORKING IN PARTNERSHIP WITH THE NATIONAL PARK SERVICE IN HAWAII AND AMERICAN SAMOA. PROCEEDS FROM OUR PARK STORES SUPPORT...

HAWAII PACIFIC PARKS ASSOCIATION IS A NONPROFIT COOPERATING ASSOCIATION WORKING IN PARTNERSHIP WITH THE NATIONAL PARK SERVICE IN HAWAII AND AMERICAN SAMOA. PROCEEDS FROM OUR PARK STORES SUPPORT INTERPRETATION, EDUCATIONAL PROGRAMS, RESEARCH PROJECTS, PUBLICATIONS, AND CULTURAL ACTIVITIES IN THE PARKS. OUR CORE PURPOSE IS TO INSPIRE VISITORS AND FOSTER MEANINGFUL CONNECTIONS TO THE PARKS-FOR THE PRESERVATION AND ENJOYMENT OF THE PARKS FOREVER-ALL WITH A SPIRIT OF ALOHA. TO ACCOMPLISH THIS GOAL, HAWAII PACIFIC PARKS ASSOCIATION PUBLISHES AND DISTRIBUTES EDUCATIONAL BOOKS, GUIDES AND OTHER MATERIALS, FUNDS VISITOR CENTER EXHIBITS AND PARK LIBRARIES, PROVIDES INFORMATION ASSISTANCE, SPONSORS FREE CULTURAL DEMONSTRATIONS AND FESTIVALS, AND HELPS SUPPORT CONSERVATION EFFORTS SUCH AS THE ENDANGERED NENE RECOVERY AND HAWKSBILL SEA TURTLE PROJECTS.

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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 $202,823

Program Service Revenue $0

Investment Income $14,627

Other Revenue $3,949,042

TOTAL REVENUE $4,166,492

Expense Breakdown

Grants Paid $289,920

Salaries & Benefits $2,390,744

Fundraising Expenses $31,945

Program Expenses $2,923,145

Other Expenses $902,363

TOTAL EXPENSES $3,583,027

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,166,492	$3,837,528	+0.1%
Expenses	$3,583,027	$3,423,496	+0.0%
Net Income	$583,465	$414,032	+0.4%

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

$169,782

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARGARET FARIAS	CHAIR	5.00	Officer Director	$0	$0	$0
BRYAN ESMERALDA	VICE CHAIR	2.00	Officer Director	$0	$0	$0
MIKI TOMITA	TREASURER	2.00	Officer Director	$0	$0	$0
AMELIE STERLING	SECRETARY	2.00	Officer Director	$0	$0	$0
AKEAAMAKAMAE KIYUNA	DIRECTOR	2.00	Director	$0	$0	$0
JOHN KAPONOAI MOLTAU	DIRECTOR	2.00	Director	$0	$0	$0
ERIC ANDERSEN	DIRECTOR	2.00	Director	$0	$0	$0
LORI SABLAS	DIRECTOR	2.00	Director	$0	$0	$0
MELODY BOEHL	EXECUTIVE DIRECTOR	40.00	Officer	$148,127	$21,655	$169,782

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	$4,166,492	$3,583,027	$3,141,916	$583,465
2023	$3,837,528	$3,423,496	$2,656,972	$414,032
2022	$2,716,298	$2,454,364	$2,379,579	$261,934
2021	$1,755,591	$1,335,369	$2,254,401	$420,222
2020	$1,202,650	$1,987,022	$1,807,067	$-784,372
2019	$2,159,885	$2,219,836	$1,786,546	$-59,951
2018	$2,485,660	$2,771,634	$1,758,591	$-285,974

HAWAII PACIFIC PARKS ASSOCIATION LTD FKA HI NATURAL HISTORY ASSOCIATION LTD