Honolulu Civil Beat Inc

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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

2016

Legal Domicile

Principal Officer

Sunshine Topping

Phone

8087372300

Tax Period

2024-01-01 to 2024-12-31

Honolulu Civil Beat Inc, founded in 2016, is a community nonprofit in the Arts, Culture & Humanities sector that reported $5.6M in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year. Expenses of $6.4M exceeded revenue, resulting in a 16% operating deficit.

Mission

Honolulu Civil Beat Inc. ("HCB") is a news organization dedicated to cultivating an informed body of citizens, all striving to make Hawaii a better place to live. HCB achieves this through investigative and watchdog journalism, in-depth enterprise reporting, analysis and commentary that gives readers a broad view on issues of importance to our community.

Program Service Accomplishments

Program 1

Expenses: $4,302,189 Revenue: $270,169

Information access:Provide individuals and organizations with access to the information they need to advocate for positive change and demand accountability from government, business and others in...

Information access:Provide individuals and organizations with access to the information they need to advocate for positive change and demand accountability from government, business and others in positions of power.

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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 $5,293,028

Program Service Revenue $0

Investment Income $-12,252

Other Revenue $270,169

TOTAL REVENUE $5,550,945

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,352,781

Fundraising Expenses $413,544

Program Expenses $4,302,189

Other Expenses $2,074,975

TOTAL EXPENSES $6,427,756

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,550,945	$6,178,514	-0.1%
Expenses	$6,427,756	$5,583,285	+0.2%
Net Income	$-876,811	$595,229	-2.5%

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

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

$271,119

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Patti Epler	General Manager	50.00	Director	$174,517	$18,211	$192,728
William Coy	Director	1.00	Director	$0	$0	$0
Amy Pyle	General Manager	60.00	Director	$72,917	$5,474	$78,391
Joshua Stearns	Director	1.00	Director	$0	$0	$0
Sunshine Topping	Direc/Sec/Treas	2.00	Officer Director	$0	$0	$0
Benjamin Nishimoto	VP Operations and Philanth	50.00	Highest	$152,545	$16,689	$169,234
Kimberlie Gamel	Managing Editor	40.00	Highest	$142,940	$15,612	$158,552
John Hill	Investigations Editor	40.00	Highest	$123,853	$29,894	$153,747
Nathan Eagle	Deputy Editor	40.00	Highest	$116,099	$32,274	$148,373
Matthew Leonard	Reporter - Senior	40.00	Highest	$114,802	$18,768	$133,570

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	$5,550,945	$6,427,756	$3,892,752	$-876,811
2023	$6,178,514	$5,583,285	$4,688,013	$595,229
2022	$5,226,718	$4,857,221	$4,135,321	$369,497
2021	$4,574,284	$4,055,421	$3,542,480	$518,863
2020	$4,473,068	$3,815,258	$3,052,945	$657,810
2019	$4,261,435	$3,725,190	$2,346,754	$536,245
2018	$4,093,959	$3,494,544	$1,807,677	$599,415