COMMUNITY FIRST INC (EIN 471389123) - 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

2014

Legal Domicile

Principal Officer

RANDY KUROHARA

Phone

8087569637

Tax Period

2024-01-01 to 2024-12-31

COMMUNITY FIRST INC, founded in 2014, is a small nonprofit in the Health Care sector that reported $679K in total revenue in fiscal year 2024. Revenue fell 53% from the prior year — a significant decline worth monitoring. Expenses of $794K exceeded revenue, resulting in a 17% operating deficit.

Mission

COMMUNITY FIRST SERVES AS A NEUTRAL FORUM FOR THE COMMUNITY TO COME TOGETHER AND AS A CATALYST FOR SOLUTIONS TO IMPROVE HEALTH AND LOWER MEDICAL COST ON HAWAII ISLAND BASED ON COMMUNITY GOOD.

🔒

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 $633,878

Program Service Revenue $15,081

Investment Income $4,506

Other Revenue $25,707

TOTAL REVENUE $679,172

Expense Breakdown

Grants Paid $0

Salaries & Benefits $326,519

Fundraising Expenses $49,596

Program Expenses $447,207

Other Expenses $467,351

TOTAL EXPENSES $793,870

Year-over-Year Comparison

	2024	2023	Change
Revenue	$679,172	$1,453,595	-0.5%
Expenses	$793,870	$1,623,109	-0.5%
Net Income	$-114,698	$-169,514	-0.3%

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

$132,500

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
TOBY TANIGUCHI	PRESIDENT	0.25	Officer Director	$0	$0	$0
RICHARD TAAFFE	VICE PRESIDENT	0.25	Officer Director	$0	$0	$0
JAMES TAKAMINE	TREASURER	0.25	Officer Director	$0	$0	$0
MARTHA YAMADA	SECRETARY	0.25	Officer Director	$0	$0	$0
DAN BRINKMAN	DIRECTOR	0.25	Director	$0	$0	$0
LEI CATARAHA	DIRECTOR	0.25	Director	$0	$0	$0
CHARLENE IBOSHI	DIRECTOR	0.25	Director	$0	$0	$0
DR CLAREN KEALOHA-BEAUDET	DIRECTOR	0.25	Director	$0	$0	$0
SUSAN MOCHIZUKI	DIRECTOR	0.25	Director	$0	$0	$0
CLAYTON MCGHAN	DIRECTOR	0.25	Director	$0	$0	$0
BRANDEE MENINO	DIRECTOR	0.25	Director	$0	$0	$0
STEPHANY VAIOLETI	DIRECTOR	0.25	Director	$0	$0	$0
RANDY KUROHARA	EXECUTIVE DIRECTOR	40.00	Officer	$132,500	$0	$132,500

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	$679,172	$793,870	$193,508	$-114,698
2023	$1,453,595	$1,623,109	$377,952	$-169,514
2022	$1,588,486	$1,591,001	$1,126,771	$-2,515
2021	$1,543,543	$1,159,780	$874,490	$383,763
2020	$892,009	$904,104	$478,434	$-12,095
2019	$1,403,887	$1,664,167	$488,480	$-260,280
2018	$2,683,095	$2,293,765	$748,760	$389,330

COMMUNITY FIRST INC