HAWAII RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION (EIN 813445347) - 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

2016

Legal Domicile

Principal Officer

KEITH MALLINI

Phone

8083211900

Tax Period

2025-01-01 to 2025-12-31

HAWAII RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION, founded in 2016, is a small nonprofit in the Education sector that reported $132K in total revenue in fiscal year 2025. Revenue decreased 12% compared to the prior year. Expenses of $119K left a modest 10% surplus.

Mission

The mission of the Hawaii Restaurant Association Educational Foundation (HRAEF)is to enhance the restaurant and foodservice industries.

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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 $124,432

Program Service Revenue $0

Investment Income $7,611

Other Revenue $0

TOTAL REVENUE $132,043

Expense Breakdown

Grants Paid $0

Salaries & Benefits $27,169

Fundraising Expenses $0

Program Expenses $118,774

Other Expenses $91,605

TOTAL EXPENSES $118,774

Year-over-Year Comparison

	2025	2024	Change
Revenue	$132,043	$150,849	-0.1%
Expenses	$118,774	$129,738	-0.1%
Net Income	$13,269	$21,111	-0.4%

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

Total Directors

$27,169

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KEITH MALLINI	CHAIRMAN / DIRECTOR	2.00	Officer Director	$0	$0	$0
MARGARET MCKOIN	SECRETARY / DIRECTOR	2.00	Officer Director	$0	$0	$0
TYLER ROUKEMA	TREASURER / DIRECTOR	2.00	Officer Director	$0	$0	$0
SHERYL MATSUOKA	EXECUTIVE DIRECTOR	20.00	Director	$27,169	$0	$27,169
PETER ABARCAR	DIRECTOR	1.00	Director	$0	$0	$0
JOY BARUA	DIRECTOR	1.00	Director	$0	$0	$0
KAINOA CARLSON	DIRECTOR	1.00	Director	$0	$0	$0
DAG FAUSTINO	DIRECTOR	1.00	Director	$0	$0	$0
KEITH GOMES	DIRECTOR	1.00	Director	$0	$0	$0
CHRIS LEE	DIRECTOR	1.00	Director	$0	$0	$0
DONALD MARUYAMA	DIRECTOR	1.00	Director	$0	$0	$0
MARLA MIYAMURA	DIRECTOR	1.00	Director	$0	$0	$0
TIM MOORE	DIRECTOR	1.00	Director	$0	$0	$0
HIDE SAKURAI	DIRECTOR	1.00	Director	$0	$0	$0
RYAN SHIMABUKURO	DIRECTOR	1.00	Director	$0	$0	$0
FELIX TAI	DIRECTOR	1.00	Director	$0	$0	$0
ERIN YAGI	DIRECTOR	1.00	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	$132,043	$118,774	$300,298	$13,269
2024	$150,849	$129,738	$287,030	$21,111
2023	$142,262	$132,181	$265,919	$10,081
2022	$146,338	$85,424	$255,838	$60,914
2021	$172,615	$49,389	$195,222	$123,226
2020	$56,225	$48,479	$71,776	$7,746
2019	$68,644	$50,868	$49,283	$17,776

HAWAII RESTAURANT ASSOCIATION EDUCATIONAL FOUNDATION