HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS (EIN 237318767) - 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

1943

Legal Domicile

Principal Officer

NATHAN COLGROVE

Phone

8089885757

Tax Period

2024-07-01 to 2025-06-30

HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS, founded in 1943, is a small nonprofit that reported $388K in total revenue in fiscal year 2024. Expenses of $360K left a modest 7% surplus.

Mission

PROVIDE CONTINUING PROFFESSIONAL EDUCATION FOR ITS MEMBERS AND TO THE ACCOUNTING AND PROFESSIONAL COMMUNITY

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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 (2024)

Revenue Breakdown

Contributions & Grants $54,177

Program Service Revenue $275,215

Investment Income $58,181

Other Revenue $0

TOTAL REVENUE $387,573

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $325,503

Other Expenses $359,646

TOTAL EXPENSES $359,646

Year-over-Year Comparison

	2024	2023	Change
Revenue	$387,573	$397,839	0.0%
Expenses	$359,646	$418,322	-0.1%
Net Income	$27,927	$-20,483	-2.4%

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

N/A

Employees

N/A

Volunteers

N/A

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
NATHAN COLGROVE	PRESIDENT	1.00	Officer Director	$0	$0	$0
SHARON IBARRA	SECRETARY	1.00	Officer Director	$0	$0	$0
SHAUN THAYER	TREASURER	1.00	Officer Director	$0	$0	$0
CATHERINE MADDEN	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
REBECCA SANTOS	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
COLEEN TAKAMURA	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
ERIC MATSUDA	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
DOREEN CANETTI	DIRECTOR	1.00	Director	$0	$0	$0
MARILYN NIWAO	DIRECTOR	1.00	Director	$0	$0	$0
SHANNON WIBBERLEY	VICE PRESIDE	1.00	Director	$0	$0	$0
TERENCE ENRIQUES	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
2025	$387,573	$359,646	$1,017,497	$27,927
2024	$397,839	$418,322	$973,606	$-20,483
2023	$359,278	$361,049	$1,014,590	$-1,771
2022	$319,097	$370,946	$983,598	$-51,849
2021	$530,911	$382,421	$1,034,346	$148,490
2020	$474,122	$375,497	$884,346	$98,625
2019	$345,020	$346,740	$784,821	$-1,720
2018	$571,754	$469,747	$786,540	$102,007

HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS