FRIENDS OF THE CHILDREN'S JUSTICE CENTER OF OAHU

EIN: 273663109 501(c)(3) Philanthropy & Grantmaking

HONOLULU, HI

Total Revenue
$288,111
Total Expenses
$260,800
Total Assets
$226,773
Net Assets
$213,039
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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
2010
Legal Domicile
HI
Principal Officer
GUY NISHIHIRA
Phone
8084451873
Tax Period
2023-01-01 to 2023-12-31

FRIENDS OF THE CHILDREN'S JUSTICE CENTER OF OAHU, founded in 2010, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $288K in total revenue in fiscal year 2023. Revenue surged 50% from the prior year, signaling strong growth momentum. Expenses of $261K left a modest 9% surplus.

Mission

WE SUPPORT CHILDREN ON OAHU WHO ARE VICTIMS OF SEXUAL ABUSE, SEVERE PHYSICAL ABUSE, SEX TRAFFICKING, OR THOSE WHO HAVE WITNESSED A SERIOUS CRIME. WE STAND WITH THE CHILDREN'S JUSTICE CENTER OF OAHU IN HELPING THESE CHILDREN HEAL.

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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%)

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Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $259,173
Program Service Revenue $0
Investment Income $0
Other Revenue $28,938
TOTAL REVENUE $288,111

Expense Breakdown

Grants Paid $0
Salaries & Benefits $133,027
Fundraising Expenses $13,883
Program Expenses $200,278
Other Expenses $127,773
TOTAL EXPENSES $260,800

Year-over-Year Comparison

2023 2022 Change
Revenue $288,111 $192,048 +0.5%
Expenses $260,800 $233,109 +0.1%
Net Income $27,311 $-41,061 -1.7%
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

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Governance

Voting Members
10
Independent Members
10
Employees
5
Volunteers
75

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
7
$51,759
Total Directors
10
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
VICTOR CORPUZ PRESIDENT 3.00
Officer Director
$0 $0 $0
KATHY MUNENO THOMPSON CO-VICE PRESIDENT 2.00
Officer Director
$0 $0 $0
CHRISTOPHER YEH CO-VICE PRESIDENT 2.00
Officer Director
$0 $0 $0
GUY NISHIHIRA TREASURER 8.00
Officer Director
$0 $0 $0
ANNE HOGAN EZER SECRETARY 3.00
Officer Director
$0 $0 $0
RICHARD SCHUMAN DIRECTOR 1.00
Director
$0 $0 $0
WENDY HANAKAHI DIRECTOR 1.00
Director
$0 $0 $0
JASMINE MAU-MUKAI EX-OFFICIO DIRECTOR 2.00
Director
$0 $0 $0
SUSAN PANG GOCHROS EX-OFFICIO DIRECTOR 1.00
Director
$0 $0 $0
BETHANY STETSON EX-OFFICIO DIRECTOR 1.00
Director
$0 $0 $0
JENNA TOMAS EXECUTIVE DIRECTOR (THRU 10/23) 40.00
Officer
$36,141 $3,762 $39,903
HANNAH CHIN PROGRAM MANAGER (FROM 11/23) 40.00
Officer
$11,856 $0 $11,856
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 $288,111 $260,800 $226,773 $27,311
2022 $192,048 $233,109 $193,260 $-41,061
2021 $184,905 $198,414 $232,259 $-13,509
2020 $143,664 $220,432 $259,742 $-76,768
2019 $180,086 $204,380 $314,221 $-24,294
2018 $198,974 $216,279 $324,257 $-17,305
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