A CUP OF COLD WATER (EIN 463174599) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2013

Legal Domicile

Principal Officer

CATHRYN PAXTON-HAINES

Phone

8084191637

Tax Period

2024-01-01 to 2024-12-31

A CUP OF COLD WATER, founded in 2013, is a small nonprofit in the Human Services sector that reported $162K in total revenue in fiscal year 2024. Revenue fell 80% from the prior year — a significant decline worth monitoring. Expenses of $266K exceeded revenue, resulting in a 64% operating deficit.

Mission

DELIVERING THE BASIC NEEDS OF WATER, NUTRITION, CLOTHING AND COMFORT TO THE NEEDIEST OF MAUI'S PEOPLE.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $160,553

Program Service Revenue $0

Investment Income $0

Other Revenue $1,596

TOTAL REVENUE $162,149

Expense Breakdown

Grants Paid $17,637

Salaries & Benefits $17,434

Fundraising Expenses $1

Program Expenses $166,751

Other Expenses $230,786

TOTAL EXPENSES $265,857

Year-over-Year Comparison

	2024	2023	Change
Revenue	$162,149	$808,178	-0.8%
Expenses	$265,857	$211,066	+0.3%
Net Income	$-103,708	$597,112	-1.2%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEAN FIDDES	DIRECTOR & SECRETARY	3.0	Officer Director	$0	$0	$0
KIT HART	DIRECTOR & COMMUNICATIONS COOR	3.0	Officer Director	$0	$0	$0
JOHN DECKER	DIRECTOR & FINANCIAL LIAISON	2.0	Officer Director	$0	$0	$0
CHUCK SPENCE	DIRECTOR,TREASUR,INFO OFFICER	8.0	Officer Director	$0	$0	$0
AL ANDREWS	DIRECTOR	8.0	Director	$0	$0	$0
RTREV ROBERT L FITZPATRICK	DIRECTOR	1.0	Director	$0	$0	$0
CATHRYN PAXTON-HAINES	DIRECTOR & PRESIDENT	12.0	Officer Director	$0	$0	$0
JOSEPH CASCIO	DIRECTOR & ACCOUNTING LIAISON	10.0	Officer Director	$0	$0	$0
MARILYNN HIRASHIMA	DIRECTOR & SUPPLY COORDINATOR	10.0	Officer Director	$0	$0	$0
LAURA LILLY-FAHERTY	DIRECTOR & VICE PRESIDENT	3.0	Officer Director	$0	$0	$0
CHERYL TIPTON	DIRECTOR	1.0	Director	$0	$0	$0
DR ARLEEN RICALDE	DIRECTOR	3.0	Director	$0	$0	$0
REV JOHN HAU'OLI TOMOSO	DIRECTOR & CLERGY REPRES.	1.0	Officer 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	$162,149	$265,857	$599,472	$-103,708
2023	$808,178	$211,066	$696,742	$597,112

A CUP OF COLD WATER