LEGAL AID SOCIETY OF HAWAII (EIN 990076020) - 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

1950

Legal Domicile

Principal Officer

DAVID KAUILA KOPPER

Phone

8085364302

Tax Period

2024-07-01 to 2025-06-30

LEGAL AID SOCIETY OF HAWAII, founded in 1950, is a community nonprofit in the Crime & Legal sector that reported $8.6M in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year.

Mission

TO PROVIDE CIVIL LEGAL ASSISTANCE TO THOSE UNABLE TO AFFORD SUCH ASSISTANCE IN 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 (2024)

Revenue Breakdown

Contributions & Grants $7,390,569

Program Service Revenue $1,172,339

Investment Income $2,619

Other Revenue $0

TOTAL REVENUE $8,565,527

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,207,946

Fundraising Expenses $0

Program Expenses $7,048,977

Other Expenses $1,183,201

TOTAL EXPENSES $8,391,147

Year-over-Year Comparison

	2024	2023	Change
Revenue	$8,565,527	$9,208,436	-0.1%
Expenses	$8,391,147	$8,512,183	0.0%
Net Income	$174,380	$696,253	-0.7%

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

148

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

$164,129

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID KAUILA KOPPER	EXECUTIVE DI	40.00	Officer	$164,129	$0	$164,129
ANGELA LOVITT	DEPUTY DIREC	40.00	Highest	$124,066	$0	$124,066
REGAN IWAO	PRESIDENT	2.00	Officer Director	$0	$0	$0
ARSIMA MULLER	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
NAT HIGA	TREASURER	1.00	Officer Director	$0	$0	$0
NAOMI FUJIMOTO	SECRETARY	1.00	Officer Director	$0	$0	$0
CATHERINE AUBUCHON	DIRECTOR	1.00	Director	$0	$0	$0
SHYRAH DECOSTA	DIRECTOR	1.00	Director	$0	$0	$0
JOHN DUCHEMIN	DIRECTOR	1.00	Director	$0	$0	$0
KRISTIN HOLLAND	DIRECTOR	1.00	Director	$0	$0	$0
TED HONG	DIRECTOR	1.00	Director	$0	$0	$0
K ALOHILANI HUE SING	DIRECTOR	1.00	Director	$0	$0	$0
IAN JUNG	DIRECTOR	1.00	Director	$0	$0	$0
LOEL KAIKUAANA	DIRECTOR	1.00	Director	$0	$0	$0
LUANA KOANUI	DIRECTOR	1.00	Director	$0	$0	$0
JAKE MATSON	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT MIYASATO	DIRECTOR	1.00	Director	$0	$0	$0
BRIDGET MORGAN-BICKERTON	DIRECTOR	1.00	Director	$0	$0	$0
SCOTT MORITA	DIRECTOR	1.00	Director	$0	$0	$0
GARY MURAI	DIRECTOR	1.00	Director	$0	$0	$0
KAREN PAWN	DIRECTOR	1.00	Director	$0	$0	$0
DEREK PETERSON	DIRECTOR	1.00	Director	$0	$0	$0
BLAINE ROGERS	DIRECTOR	1.00	Director	$0	$0	$0
EDMUND	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	$8,565,527	$8,391,147	$5,301,459	$174,380
2024	$9,208,436	$8,512,183	$6,238,859	$696,253
2023	$8,016,133	$7,940,356	$5,483,048	$75,777
2022	$7,291,643	$7,493,239	$5,208,794	$-201,596
2021	$7,808,405	$7,490,388	$7,043,288	$318,017
2020	$7,378,104	$7,204,744	$6,589,717	$173,360
2019	$6,445,046	$6,479,111	$5,279,245	$-34,065
2018	$7,166,304	$6,450,384	$5,360,882	$715,920

LEGAL AID SOCIETY OF HAWAII