HAWAII FLORICULTURE AND NURSERY AS… - 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

2009

Legal Domicile

Principal Officer

ERIC TANOUYE

Phone

8089669926

Tax Period

2023-01-01 to 2023-12-31

HAWAII FLORICULTURE AND NURSERY ASSOCIATION, founded in 2009, is a small nonprofit in the Community Improvement sector that reported $212K in total revenue in fiscal year 2023. Revenue fell 33% from the prior year — a significant decline worth monitoring.

Mission

THE PURPOSE OF HAWAII FLORICULTURE AND NURSERY ASSOCIATION IS:A) TO ENHANCE ITS MEMBERS BUSINESS SUCCESS THROUGH ENACTMENT OF LAWS TO ADVANCE THE COMMON BUSINESS INTEREST OF THE MEMBER, EDUCATION, MARKETING, RESEARCH AND SERVICE; B) TO ENCOURAGE AND PROMOTE THE BETTERMENT OF CONDITIONS THAT WILL CREATE AND SUSTAIN AN ECONOMICALLY VIABLE FLOWER AND PLANT INDUSTRY; ANDC) TO PROMOTE THE GROWING AND EXPORTING OF HAWAII FLOWERS AND PLANTS.

Program Service Accomplishments

Program 1

1. CELEBRATIONS 2023 ISLAND EVENTS (4 ISLANDS) + WEBINAR

Program 2

2. FULL LENGTH VIDEO AIRED STATEWIDE

Program 3

3. HFNA WEBSITE OVERHAULED

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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 $185,841

Program Service Revenue $26,405

Investment Income $0

Other Revenue $25

TOTAL REVENUE $212,271

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $229,430

TOTAL EXPENSES $229,430

Year-over-Year Comparison

	2023	2022	Change
Revenue	$212,271	$314,942	-0.3%
Expenses	$229,430	$253,549	-0.1%
Net Income	$-17,159	$61,393	-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
ERIC TANOUYE	PRESIDENT	40.00	Officer Director	$0	$0	$0
CHAD MATSUSHIMA	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
CHARLIE BOSTWICK	SECRETARY	2.00	Officer Director	$0	$0	$0
KEN OGAWA	TREASURER	2.00	Officer Director	$0	$0	$0
KEKOA AIU	ALLIED INDUSTRIES DIRECTOR	2.00	Director	$0	$0	$0
JOHN GORDINES	KAUAI CHAPTER	2.00	Director	$0	$0	$0
GORDON INOUYE	BIG ISLAND CHAPTER	2.00	Director	$0	$0	$0
ALISON HIGGINS	CUT FLOWER DIRECTOR	2.00	Director	$0	$0	$0
MATT KEILEY	MAUI CHAPTER	2.00	Director	$0	$0	$0
KATHLEEN YOSHINAGA	OAHU CHAPTER	2.00	Director	$0	$0	$0
JOSH MCCLUNG	FOLIAGE DIRECTOR	2.00	Director	$0	$0	$0
ELTON MOW	LANDSCAPE & PLANTS DIRECTOR	2.00	Director	$0	$0	$0
THONG TENG NEO	ORCHID DIRECTOR	5.00	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	$212,271	$229,430	$230,546	$-17,159
2022	$314,942	$253,549	$232,705	$61,393
2021	$147,356	$229,761	$126,312	$-82,405
2020	$320,460	$243,735	$208,717	$76,725
2019	$314,355	$319,260	$135,313	$-4,905
2018	$320,706	$322,041	$160,147	$-1,335

HAWAII FLORICULTURE AND NURSERY ASSOCIATION