KAUAI PHILIPPINE CULTURAL CENTER (EIN 452319918) - 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

2011

Legal Domicile

Principal Officer

EDUARDO TOPENIO JR

Phone

8084314120

Tax Period

2024-01-01 to 2024-12-31

KAUAI PHILIPPINE CULTURAL CENTER, founded in 2011, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $29K in total revenue in fiscal year 2024. Revenue fell 91% from the prior year — a significant decline worth monitoring. Expenses of $57K exceeded revenue, resulting in a 93% operating deficit.

Mission

TO DEVELOP, OWN, MAINTAIN AND OPERATE A COMMUNITY CENTER TO PROMOTE AND PERPETUATE FILIPINO CULTURE WITHIN THE COUNTY OF KAUAI AND THROUGHOUT THE STATE OF HAWAII. PROVIDE YOUTH SERVICES, ELDERLY SERVICES, IMMIGRANT SERVICES, EDUCATIONAL AND TRAINING SERVICES AND FACILITY SERVICES.

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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 $34,487

Program Service Revenue $0

Investment Income $3,878

Other Revenue $-9,064

TOTAL REVENUE $29,301

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $4,652

Program Expenses $12,750

Other Expenses $56,681

TOTAL EXPENSES $56,681

Year-over-Year Comparison

	2024	2023	Change
Revenue	$29,301	$333,105	-0.9%
Expenses	$56,681	$47,351	+0.2%
Net Income	$-27,380	$285,754	-1.1%

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
EDUARDO TOPENIO JR	VICE PRESIDE	10.00	Officer	$0	$0	$0
SONIA I TOPENIO	DIRECTOR/CHA	10.00	Director	$0	$0	$0
CHARLMAINE BULOSAN	SECRETARY	10.00	Officer	$0	$0	$0
DELIA ASTROLOGIO	TREASURER	10.00	Officer	$0	$0	$0
TITO VILLANUEVA	DIRECTOR/VIC	1.00	Director	$0	$0	$0
ANGEL B ACORDA	DIRECTOR	1.00	Director	$0	$0	$0
RICKY CASSIDAY	DIRECTOR	1.00	Director	$0	$0	$0
BARBARA GREEN	DIRECTOR	1.00	Director	$0	$0	$0
CELIA MELCHOR-QUESTIN	DIRECTOR	1.00	Director	$0	$0	$0
EDWIN NAVARRO	DIRECTOR	1.00	Director	$0	$0	$0
WESLEY PERREIRA	DIRECTOR	1.00	Director	$0	$0	$0
TRINETTE KAUI	DIRECTOR	1.00	Director	$0	$0	$0
MILANI PIMENTAL	DIRECTOR	1.00	Director	$0	$0	$0
LES QUISANO	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
2024	$29,301	$56,681	$3,393,124	$-27,380
2023	$333,105	$47,351	$3,421,405	$285,754
2022	$-84,517	$42,260	$3,136,192	$-126,777
2021	$29,180	$173,708	$3,259,588	$-144,528
2020	$3,770	$97,435	$3,406,254	$-93,665
2019	$567,481	$18,317	$3,498,117	$549,164
2018	$613,520	$14,926	$2,948,648	$598,594

KAUAI PHILIPPINE CULTURAL CENTER