HAWAII AG AND CULINARY ALLIANCE (EIN 460618609) - 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

2012

Legal Domicile

Principal Officer

DENISE HAYASHI-YAMAGUCHI

Phone

8083862538

Tax Period

2023-01-01 to 2023-12-31

HAWAII AG AND CULINARY ALLIANCE, founded in 2012, is a community nonprofit in the Food, Agriculture & Nutrition sector that reported $4.2M in total revenue in fiscal year 2023. Revenue surged 26% from the prior year, signaling strong growth momentum.

Mission

TO SUPPORT PROGRAMS THAT PROMOTE CULINARY ARTS, AGRICULTURE, ENVIRONMENTAL STEWARDSHIP, CULTURE AND EDUCATION IN HAWAII BY AWARDING GRANTS TO CHARITABLE NONPROFITS.

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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 $3,842,881

Program Service Revenue $344,924

Investment Income $0

Other Revenue $0

TOTAL REVENUE $4,187,805

Expense Breakdown

Grants Paid $1,284,057

Salaries & Benefits $869,993

Fundraising Expenses $175,094

Program Expenses $3,645,065

Other Expenses $1,929,511

TOTAL EXPENSES $4,083,561

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,187,805	$3,334,914	+0.3%
Expenses	$4,083,561	$2,954,957	+0.4%
Net Income	$104,244	$379,957	-0.7%

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

Governance

Voting Members

Independent Members

Employees

Volunteers

544

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

$385,336

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ROY YAMAGUCHI	CHAIRMAN/DIRECTOR	3.00	Officer Director	$0	$0	$0
ALAN WONG	VICE CHAIR/DIRECTOR	2.00	Officer Director	$0	$0	$0
MEREDITH CHING	TREASURER/DIRECTOR	1.00	Officer Director	$0	$0	$0
SHARON BROWN	SECRETARY/DIRECTOR	0.50	Officer Director	$0	$0	$0
VAL IWASHITA	DIRECTOR AT-LARGE	0.50	Director	$0	$0	$0
VIKRAM GARG	DIRECTOR AT-LARGE	0.50	Director	$0	$0	$0
SHEP GORDON	DIRECTOR AT-LARGE	0.50	Director	$0	$0	$0
WARREN SHON	DIRECTOR AT-LARGE	1.00	Director	$0	$0	$0
MARK TERUYA	DIRECTOR AT-LARGE	0.50	Director	$0	$0	$0
DENISE HAYASHI-YAMAGUCHI	CEO/ASSISTANT SECRET	35.00	Officer	$224,328	$0	$224,328
AYA LESLIE	VICE PRESIDENT	40.00	Officer	$161,008	$0	$161,008

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	$4,187,805	$4,083,561	$3,768,184	$104,244
2022	$3,334,914	$2,954,957	$3,323,311	$379,957
2021	$2,045,192	$1,869,399	$2,745,596	$175,793
2020	$1,271,038	$1,339,002	$2,261,312	$-67,964
2019	$3,143,069	$2,951,738	$2,738,160	$191,331
2018	$2,636,633	$2,484,565	$2,491,667	$152,068

HAWAII AG AND CULINARY ALLIANCE