HILO BOARDING SCHOOL (EIN 990075262) - 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

2005

Legal Domicile

Principal Officer

KEENE FUJINAKA

Phone

8088542026

Tax Period

2023-01-01 to 2023-12-31

HILO BOARDING SCHOOL, founded in 2005, is a small nonprofit in the Education sector that reported $110K in total revenue in fiscal year 2023. Revenue surged 157% from the prior year, signaling strong growth momentum. Expenses of $99K left a modest 10% surplus.

Mission

TO SUSTAIN FACILITIES WHICH INSTILL GOOD CITIZENSHIP AND EDUCATE THE YOUTH OF THE COMMUNITY ON THE ISLAND OF HAWAII.

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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 $0

Program Service Revenue $0

Investment Income $40,197

Other Revenue $70,000

TOTAL REVENUE $110,197

Expense Breakdown

Grants Paid $78,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $78,074

Other Expenses $20,766

TOTAL EXPENSES $98,766

Year-over-Year Comparison

	2023	2022	Change
Revenue	$110,197	$42,912	+1.6%
Expenses	$98,766	$87,941	+0.1%
Net Income	$11,431	$-45,029	-1.3%

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

N/A

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
PETER KUBOTA	DIRECTOR	1.00	Director	$0	$0	$0
RANDY ROEHNER	DIRECTOR	1.00	Director	$0	$0	$0
WILLIAM MOORE	PRESIDENT	1.00	Officer	$0	$0	$0
KEENE FUJINAKA	TREASURER	1.00	Officer	$0	$0	$0
MICHELLE OISHI	SECRETARY	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
2024	No data	No data	No data	No data
2023	$110,197	$98,766	$1,436,860	$11,431
2022	$42,912	$87,941	$1,425,429	$-45,029
2021	$283,333	$107,222	$1,470,458	$176,111
2020	$47,608	$99,251	$1,294,347	$-51,643
2019	$194,294	$150,719	$1,345,990	$43,575
2018	$194,955	$152,328	$1,302,415	$42,627

HILO BOARDING SCHOOL