DIAMOND HEAD THEATRE (EIN 990073495) - 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

1944

Legal Domicile

Principal Officer

TREVOR TAMASHIRO

Phone

8087348763

Tax Period

2023-09-01 to 2024-08-31

DIAMOND HEAD THEATRE, founded in 1944, is a community nonprofit that reported $3.8M in total revenue in fiscal year 2023. Revenue fell 56% from the prior year — a significant decline worth monitoring. Expenses of $3.7M left a modest 4% surplus.

Mission

LIVE STAGE PRODUCTIONS & THEATRE ARTS EDUCATION

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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 $939,868

Program Service Revenue $2,318,326

Investment Income $291,303

Other Revenue $249,698

TOTAL REVENUE $3,799,195

Expense Breakdown

Grants Paid $20,011

Salaries & Benefits $1,122,294

Fundraising Expenses $87,796

Program Expenses $2,222,243

Other Expenses $2,511,302

TOTAL EXPENSES $3,653,607

Year-over-Year Comparison

	2023	2022	Change
Revenue	$3,799,195	$8,614,542	-0.6%
Expenses	$3,653,607	$3,111,290	+0.2%
Net Income	$145,588	$5,503,252	-1.0%

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

400

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

$154,889

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
COLIN MIWA	CHAIR	1.00	Officer Director	$0	$0	$0
ELISIA FLORES	VICE CHAIR	1.00	Officer Director	$0	$0	$0
GABE LEE	SECRETARY / TREASURER	1.00	Officer Director	$0	$0	$0
TREVOR BRACHER	VICE CHAIR	1.00	Officer Director	$0	$0	$0
MATTHEW PENNAZ	VICE CHAIR	1.00	Officer Director	$0	$0	$0
RICK CHONG	IMMEDIATE PAST CHAIR	1.00	Officer Director	$0	$0	$0
MIKE CHING	VICE CHAIR	1.00	Officer Director	$0	$0	$0
PAUL SAITO	DIRECTOR	1.00	Director	$0	$0	$0
LAURENCE PAXTON	DIRECTOR	1.00	Director	$0	$0	$0
MARIKO LYONS	DIRECTOR	1.00	Director	$0	$0	$0
NIGEL PENTLAND	DIRECTOR	1.00	Director	$0	$0	$0
TRAVIS TANAKA	DIRECTOR	1.00	Director	$0	$0	$0
SHAREN WAGO	DIRECTOR	1.00	Director	$0	$0	$0
VERNON WONG	DIRECTOR	1.00	Director	$0	$0	$0
SIDNEY C L CHAR	DIRECTOR	1.00	Director	$0	$0	$0
SUSAN EICHOR	DIRECTOR	1.00	Director	$0	$0	$0
USON Y EWART	DIRECTOR	1.00	Director	$0	$0	$0
KAY HAMPTON	DIRECTOR	1.00	Director	$0	$0	$0
WENDELL J WO	DIRECTOR	1.00	Director	$0	$0	$0
CATHERINE CAMP	DIRECTOR	1.00	Director	$0	$0	$0
RANDY HARRIS	DIRECTOR	1.00	Director	$0	$0	$0
JENNIFER TANABE	DIRECTOR	1.00	Director	$0	$0	$0
INDRU WATUMULL	DIRECTOR	1.00	Director	$0	$0	$0
JOHN MAGAURAN M D	DIRECTOR	1.00	Director	$0	$0	$0
TODD IACOVELLI	DIRECTOR	1.00	Director	$0	$0	$0
MARK WONG	DIRECTOR	1.00	Director	$0	$0	$0
WAYNE CHI	DIRECTOR	1.00	Director	$0	$0	$0
CANDES MEIJIDE GENTRY	DIRECTOR	1.00	Director	$0	$0	$0
KELLY SANDERS	DIRECTOR	1.00	Director	$0	$0	$0
DANIEL CHUN	DIRECTOR	1.00	Director	$0	$0	$0
DENNIS FRANCIS	DIRECTOR	1.00	Director	$0	$0	$0
CAROLYN A BERRY WILSON	DIRECTOR	1.00	Director	$0	$0	$0
KATHLEEN LIN-HURTUBISE	DIRECTOR	1.00	Director	$0	$0	$0
DEAN SHIGEMURA	DIRECTOR	1.00	Director	$0	$0	$0
KARYN OKADA	DIRECTOR	1.00	Director	$0	$0	$0
DAVID OKABE	DIRECTOR	1.00	Director	$0	$0	$0
JENNIFER DIESMAN	DIRECTOR	1.00	Director	$0	$0	$0
RICHARD RAND	DIRECTOR	1.00	Director	$0	$0	$0
RICK CHING	DIRECTOR	1.00	Director	$0	$0	$0
GERALDINE DRAY	IMMEDIATE PAST EXECUTIVE DIRECTOR	45.00	Officer	$43,629	$3,171	$46,800
TREVOR TAMASHIRO	EXECUTIVE DIRECTOR A/O 4/3/2023	45.00	Officer	$102,000	$6,089	$108,089

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	$3,799,195	$3,653,607	$33,671,433	$145,588
2023	$8,614,542	$3,111,290	$34,077,964	$5,503,252
2022	$4,764,268	$2,315,761	$28,119,332	$2,448,507
2021	$5,454,603	$1,760,611	$24,069,387	$3,693,992
2020	$4,569,476	$2,084,839	$18,867,436	$2,484,637
2019	$5,762,803	$2,748,034	$17,512,763	$3,014,769
2018	$3,983,863	$2,510,203	$14,162,457	$1,473,660

DIAMOND HEAD THEATRE