FRIENDS OF WAIPAHU CULTURAL GARDEN… - 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

1976

Legal Domicile

Principal Officer

CLEMENT BAUTISTA

Phone

8086770110

Tax Period

2023-07-01 to 2024-06-30

FRIENDS OF WAIPAHU CULTURAL GARDEN PARK, founded in 1976, is a small nonprofit in the Environment sector that reported $251K in total revenue in fiscal year 2023. Expenses of $491K exceeded revenue, resulting in a 96% operating deficit.

Mission

TO PRESERVE AND PROVIDE EDUCATIONAL SERVICES ON THE EXPERIENCES, STRUGGLES, INNOVATIONS, CONTRIBUTIONS, AND LIFESTYLES OF EARLY PLANTATION LIFE IN HAWAII.

Program Service Accomplishments

Program 1

Expenses: $378,554 Revenue: $0

PROVISION OF TOURS OF HISTORIC PLANTATION STRUCTURES AND SURROUNDING ETHNO-BOTANICAL GARDENS, SPONSORSHIP OF CULTURAL HERITAGE EVENTS, AND VARIOUS OTHER EDUCATIONAL PROGRAMS THROUGH OUT THE YEAR...

PROVISION OF TOURS OF HISTORIC PLANTATION STRUCTURES AND SURROUNDING ETHNO-BOTANICAL GARDENS, SPONSORSHIP OF CULTURAL HERITAGE EVENTS, AND VARIOUS OTHER EDUCATIONAL PROGRAMS THROUGH OUT THE YEAR. TOTAL 11,839 SCHOOL, GROUP, DAILY & EXHIBIT TOURS.

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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 $79,499

Program Service Revenue $98,682

Investment Income $26,597

Other Revenue $45,778

TOTAL REVENUE $250,556

Expense Breakdown

Grants Paid $0

Salaries & Benefits $231,568

Fundraising Expenses $0

Program Expenses $378,554

Other Expenses $259,881

TOTAL EXPENSES $491,449

Year-over-Year Comparison

	2023	2022	Change
Revenue	$250,556	$253,270	0.0%
Expenses	$491,449	$449,642	+0.1%
Net Income	$-240,893	$-196,372	+0.2%

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

Total Directors

Key Employees

$25,299

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GUSTAFSON KATHLEEN	PRESIDENT	10.00	Officer Director	$0	$0	$0
YUEN STEPHEN	VICE PRESIDENT	4.00	Officer Director	$0	$0	$0
BAUTISTA CLEMENT	TREASURER	10.00	Officer Director	$0	$0	$0
CASTRO ROBERT	SECRETARY	4.00	Officer Director	$0	$0	$0
ESPINAS DEANNA	DIRECTOR	1.00	Director	$0	$0	$0
N/A	DIRECTOR	1.00	Director	$0	$0	$0
SHOCKLEY JOHN	DIRECTOR	1.00	Director	$0	$0	$0
TAKAHASI CAROL	DIRECTOR	1.00	Director	$0	$0	$0
YAMAUCHI YOSHIKO	DIRECTOR	20.00	Director	$0	$0	$0
BUGARIN ANGELA	EXECUTIVE DIRECTOR	40.00	Key Emp	$25,299	$0	$25,299

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	$250,556	$491,449	$2,076,316	$-240,893
2023	$253,270	$449,642	$2,267,735	$-196,372
2022	$424,803	$348,817	$2,484,020	$75,986
2021	$113,673	$300,243	$2,407,503	$-186,570
2020	$1,080,858	$335,620	$2,593,975	$745,238
2019	$287,227	$411,426	$1,849,945	$-124,199
2018	$351,837	$310,551	$2,038,328	$41,286

FRIENDS OF WAIPAHU CULTURAL GARDEN PARK