KAUAI HISTORICAL SOCIETY (EIN 996006955) - 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

1981

Legal Domicile

Phone

8082453373

Tax Period

2023-01-01 to 2023-12-31

KAUAI HISTORICAL SOCIETY, founded in 1981, is a micro nonprofit that reported $56K in total revenue in fiscal year 2023. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $74K exceeded revenue, resulting in a 31% operating deficit.

Mission

Our Mission is To collect, preserve, and disseminate the oral, written and pictorial history of Kauai County and to educate ourselves and the public about the history and cultures of Kauai and Niihau.

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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 $45,705

Program Service Revenue $0

Investment Income $-7,494

Other Revenue $18,106

TOTAL REVENUE $56,317

Expense Breakdown

Grants Paid $0

Salaries & Benefits $18,908

Fundraising Expenses $0

Program Expenses $73,661

Other Expenses $54,753

TOTAL EXPENSES $73,661

Year-over-Year Comparison

	2023	2022	Change
Revenue	$56,317	$46,503	+0.2%
Expenses	$73,661	$44,734	+0.6%
Net Income	$-17,344	$1,769	-10.8%

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

N/A

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
FRANZ SCHMUTZER	President	10.00	Director	$0	$0	$0
LEE GATELY	Vice President	5.00	Director	$0	$0	$0
TINA AIU	Treasurer	2.00	Director	$0	$0	$0
ERIC NORDMEIER	Director	2.00	Director	$0	$0	$0
SUE MEYER	Secretary	2.00	Director	$0	$0	$0
ADA KOENE	Director	2.00	Director	$0	$0	$0
KEVIN MATSUNAGA	Director	1.00	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	No data	No data	No data	No data
2023	$56,317	$73,661	$269,729	$-17,344

KAUAI HISTORICAL SOCIETY