KIKU GARDENS INC (EIN 953368020) - 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

1979

Legal Domicile

Principal Officer

SEPHENS SATO

Phone

6194224951

Tax Period

2023-07-01 to 2024-06-30

KIKU GARDENS INC, founded in 1979, is a small nonprofit in the Housing & Shelter sector that reported $372K in total revenue in fiscal year 2023. Revenue fell 56% from the prior year — a significant decline worth monitoring. Expenses of $333K left a modest 10% surplus.

Mission

THE ORGANIZATION PROVIDES HOME CARE AND MEAL SERVICES FOR SENIORS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $47,613

Program Service Revenue $43,658

Investment Income $280,321

Other Revenue $0

TOTAL REVENUE $371,592

Expense Breakdown

Grants Paid $50,000

Salaries & Benefits $89,668

Fundraising Expenses $0

Program Expenses $333,164

Other Expenses $193,496

TOTAL EXPENSES $333,164

Year-over-Year Comparison

	2023	2022	Change
Revenue	$371,592	$849,846	-0.6%
Expenses	$333,164	$235,825	+0.4%
Net Income	$38,428	$614,021	-0.9%

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

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SEPHENS SATO	EXECUTIVE DI	16.00	Officer Director	$0	$0	$0
GENE DAVIES	SECRETARY	1.00	Officer	$0	$0	$0
BRUCE FUJINAMI	TREASURER	1.00	Officer	$0	$0	$0
LUANNE KANZAWA	VICE PRESIDE	1.00	Officer	$0	$0	$0
GLENN KOBAYASHI	CHAIR OF THE	1.00	Officer	$0	$0	$0
NANCY MARTINEZ	SECRETARY	1.00	Officer	$0	$0	$0
RON YAGURA	PRESIDENT	1.00	Officer	$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	No data	No data	No data	No data
2024	$371,592	$333,164	$8,337,083	$38,428
2023	$849,846	$235,825	$8,300,084	$614,021
2022	$543,354	$104,707	$7,675,141	$438,647
2021	$381,734	$64,463	$7,236,494	$317,271
2020	$42,314	$106,269	$6,919,223	$-63,955
2019	$128,050	$88,078	$6,998,611	$39,972
2018	$1,375,021	$83,882	$6,948,029	$1,291,139

KIKU GARDENS INC