AMERICAN JUDICATURE SOCIETY (EIN 472942536) - 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

2014

Legal Domicile

Principal Officer

Lawrence S Okinaga

Phone

8085232500

Tax Period

2025-01-01 to 2025-12-31

AMERICAN JUDICATURE SOCIETY, founded in 2014, is a small nonprofit that reported $194K in total revenue in fiscal year 2025. The organization ran a surplus of $72K, a strong 37% operating margin.

Mission

The mission of the American Judicature Society (AJS) is to secure and promote an independent and qualified judiciary and a fair system of justice. AJS is the only non-profit in Hawaii with this singular mission and it is not affiliated with any government entity or professional organization. It approaches issues in an objective, fact-based, and non-partisan manner which is important to stem the loss of faith and basic knowledge of the judicial branch of government, a foundational pillar of the U.S. democracy.

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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 (2025)

Revenue Breakdown

Contributions & Grants $190,926

Program Service Revenue $0

Investment Income $3,507

Other Revenue $0

TOTAL REVENUE $194,433

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $67,502

Other Expenses $122,758

TOTAL EXPENSES $122,758

Year-over-Year Comparison

	2025	2024	Change
Revenue	$194,433	N/A	N/A
Expenses	$122,758	N/A	N/A
Net Income	$71,675	$0	N/A

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

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

$48,000

Total Directors

$48,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Sylvia Yuen	Vice President	18	Officer Director	$24,000	$24,000	$48,000
Lawrence Okinaga	Chair	12	Officer Director	$0	$0	$0
Ivan Lui-Kwan	Vice Chair	2	Officer Director	$0	$0	$0
Daniel Padilla	Secretary	2	Officer Director	$0	$0	$0
Russell Lau	Director	1	Director	$0	$0	$0
Lisa Bail	Director	1	Director	$0	$0	$0
Mark Bennett	Director	3	Director	$0	$0	$0
Jan Boivin	Vice President	5	Officer Director	$0	$0	$0
Momi Cazimero	Director	1	Director	$0	$0	$0
Douglas Chin	President	10	Officer Director	$0	$0	$0
Calvert Chipchase	Director	1	Director	$0	$0	$0
Richard Clifton	Director	1	Director	$0	$0	$0
Virginia Crandall	Director	1	Director	$0	$0	$0
Lisa Ginoza	Director	1	Director	$0	$0	$0
William Harstad	Director	1	Director	$0	$0	$0
Nathan Hokama	Director	3	Director	$0	$0	$0
Timothy Johns	Director	1	Director	$0	$0	$0
Walter Kirimitsu	Director	1	Director	$0	$0	$0
BJ Kobayashi	Director	1	Director	$0	$0	$0
David Louie	Director	1	Director	$0	$0	$0
Kenneth Mansfield	Director	1	Director	$0	$0	$0
Victoria Marks	Director	1	Director	$0	$0	$0
Colin Miwa	Director	1	Director	$0	$0	$0
Carol Muranaka	Director	1	Director	$0	$0	$0
Camille Nelson	Director	1	Director	$0	$0	$0
Randy Perreira	Director	1	Director	$0	$0	$0
J Michael Seabright	Director	5	Director	$0	$0	$0
Aviam Soifer	Director	1	Director	$0	$0	$0
Barbara Tanabe	Director	1	Director	$0	$0	$0
John Tonaki	Vice President	5	Officer Director	$0	$0	$0
Jodi Yi	Director	1	Director	$0	$0	$0
Jeannette H Castagnetti	Assistant Secretary	2	Officer Director	$0	$0	$0
Brian A Kang	Treasurer	5	Officer Director	$0	$0	$0
Douglas Tonokawa	Assistant Treasurer	5	Officer Director	$0	$0	$0
Troy JH Andrade	Director	1	Director	$0	$0	$0
Rhonda A Nishimura	Director	1	Director	$0	$0	$0
Ted N Pettit	Director	1	Director	$0	$0	$0
Steven K Uejio	Director	1	Director	$0	$0	$0
George L Miller	Director	3	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
2025	$194,433	$122,758	$181,363	$71,675

AMERICAN JUDICATURE SOCIETY