MA'EMA'E ELEMENTARY SCHOOL PTSA (EIN 237209351) - 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

2013

Legal Domicile

Principal Officer

TARYN HINAGA

Tax Period

2023-07-01 to 2024-06-30

MA'EMA'E ELEMENTARY SCHOOL PTSA, founded in 2013, is a small nonprofit that reported $160K in total revenue in fiscal year 2023. Revenue decreased 5% compared to the prior year. Expenses of $265K exceeded revenue, resulting in a 66% operating deficit.

Mission

THE HAWAII STATE PTSA AND THE MA`EMA`E PTSA ARE PROMOTED THROUGH AN ADVOCACY AND EDUCATIONAL PROGRAM DIRECTED TOWARD PARENTS, TEACHERS, AND THE GENERAL PUBLIC; ARE DEVELOPED THROUGH CONFERENCES, COMMIITEES, PROJECTS, AND PROGRAMS; AND ARE GOVERNED AND QUALIFIED BY THE BASIC POLICIES SET FORTH IN ARTICLE III.

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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 $39,272

Program Service Revenue $61,690

Investment Income $1,985

Other Revenue $56,830

TOTAL REVENUE $159,777

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $256,968

Other Expenses $265,118

TOTAL EXPENSES $265,118

Year-over-Year Comparison

	2023	2022	Change
Revenue	$159,777	$168,715	-0.1%
Expenses	$265,118	$184,336	+0.4%
Net Income	$-105,341	$-15,621	+5.7%

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

450

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
MICHELE TOM	PRESIDENT	1.00	Officer Director	$0	$0	$0
JAMIE CHVOSTA	FAMILY NIGHT	1.00	Officer Director	$0	$0	$0
CHRISTINA CHOY	ASSIST FAMIL	1.00	Officer Director	$0	$0	$0
TRICIA MABELLOS	PROGRAMS CHA	1.00	Officer Director	$0	$0	$0
VIVIEN ONG	ASSIST PROGR	1.00	Officer Director	$0	$0	$0
BONNY FANG	MEMBERSHIP C	1.00	Officer Director	$0	$0	$0
SHANNON NASU	ASSISTANT TR	1.00	Officer Director	$0	$0	$0
MALIA DAY	CO-ASSIST TR	1.00	Officer Director	$0	$0	$0
JAN LAU	WAYS AND MEA	1.00	Officer Director	$0	$0	$0
LAVINA TAMURA	ASSIST WAYS	1.00	Officer Director	$0	$0	$0
TARYN HINAGA	TREASURER	1.00	Officer Director	$0	$0	$0
JULIE SEGAWA	CO-TREASURER	1.00	Officer Director	$0	$0	$0
NANCY LAM	CORR SECRETA	1.00	Officer Director	$0	$0	$0
CHARLENE MOW	SECRETARY	1.00	Officer Director	$0	$0	$0
HILARIE ALOMAR	CORR SECRETA	1.00	Officer Director	$0	$0	$0
LAURIE KOMATSU	CUB SCOUT OR	1.00	Officer Director	$0	$0	$0
DEDE ODO	TSHIRT/SUPPO	1.00	Officer 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	No data	No data	No data	No data
2024	$159,777	$265,118	$178,605	$-105,341
2023	$168,715	$184,336	$283,946	$-15,621
2019	$216,940	$176,875	$356,165	$40,065

MA'EMA'E ELEMENTARY SCHOOL PTSA