NAPILI KAI FOUNDATION (EIN 996011281) - 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

1966

Legal Domicile

Principal Officer

LOUISE ROSS

Phone

8082148977

Tax Period

2023-01-01 to 2023-12-31

NAPILI KAI FOUNDATION, founded in 1966, is a small nonprofit in the Arts, Culture & Humanities sector that reported $422K in total revenue in fiscal year 2023. Revenue surged 63% from the prior year, signaling strong growth momentum. The organization ran a surplus of $264K, a strong 63% operating margin.

Mission

THE EDUCATION OF CHILDREN FROM 6 TO 18 YEARS OF AGE IN THE HISTORY, ARTS, CRAFTS, DANCES, LANGUAGE, SKILLS AND LORE OF HAWAII.

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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 $299,632

Program Service Revenue $7,330

Investment Income $112,533

Other Revenue $2,300

TOTAL REVENUE $421,795

Expense Breakdown

Grants Paid $39,000

Salaries & Benefits $0

Fundraising Expenses $6,086

Program Expenses $118,949

Other Expenses $118,707

TOTAL EXPENSES $157,707

Year-over-Year Comparison

	2023	2022	Change
Revenue	$421,795	$258,681	+0.6%
Expenses	$157,707	$141,443	+0.1%
Net Income	$264,088	$117,238	+1.3%

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

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
CHUCK BARNUM	DIRECTOR	6.00	Director	$0	$0	$0
DUQUE FELIZA	DIRECTOR	6.00	Director	$0	$0	$0
NOHEALANI RALAR	DIRECTOR	6.00	Director	$0	$0	$0
SALLY WERBLUN	TRUSTEE/DIRE	6.00	Director	$0	$0	$0
SHELLEY HEE	TREASURER	10.00	Officer	$0	$0	$0
YVETTE LABORTE	SECRETARY	6.00	Officer	$0	$0	$0
LOUISE ROSS	PRESIDENT	6.00	Officer	$0	$0	$0
JANICE STUDWELL	VICE PRESIDE	10.00	Officer	$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	$421,795	$157,707	$2,939,702	$264,088
2022	$258,681	$141,443	$2,666,505	$117,238
2021	$343,306	$125,552	$2,739,460	$217,754
2020	$200,609	$119,677	$2,354,324	$80,932
2019	$180,384	$138,129	$2,374,667	$42,255
2018	$316,326	$156,472	$2,079,653	$159,854

NAPILI KAI FOUNDATION