POHAI NANI FOUNDATION

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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

1958

Legal Domicile

Principal Officer

HERBERT LEE

Phone

8085258119

Tax Period

2023-01-01 to 2023-12-31

POHAI NANI FOUNDATION, founded in 1958, is a small nonprofit in the Human Services sector that reported $200K in total revenue in fiscal year 2023. Revenue fell 31% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $90K, a strong 45% operating margin.

Mission

PROVIDE FUNDS FOR THE HEALTH AND WELL BEING OF THE AGING POPULATION IN HAWAII.

Program Service Accomplishments

Program 1

Expenses: $53,982

SUPPORT THE HEALTH AND WELL BEING OF THE AGING POPULATION 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 (2023)

Revenue Breakdown

Contributions & Grants $62,015

Program Service Revenue $0

Investment Income $138,190

Other Revenue $0

TOTAL REVENUE $200,205

Expense Breakdown

Grants Paid $53,982

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $53,982

Other Expenses $55,936

TOTAL EXPENSES $109,918

Year-over-Year Comparison

	2023	2022	Change
Revenue	$200,205	$290,752	-0.3%
Expenses	$109,918	$207,466	-0.5%
Net Income	$90,287	$83,286	+0.1%

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
HERBERT LEE	PRESIDENT	2.50	Officer Director	$0	$0	$0
JOHN MOODY	TREASURER	1.50	Officer Director	$0	$0	$0
JERRY ALLEN	TRUSTEE EMER	1.50	Director	$0	$0	$0
NEAL GOTA	TRUSTEE	1.50	Director	$0	$0	$0
KATHRYN ZURCHER	TRUSTEE	1.50	Director	$0	$0	$0
JOHNNY CHANKHAMANY	TRUSTEE	1.50	Director	$0	$0	$0
PATRICIA CAMERO	TRUSTEE	1.50	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
2024	No data	No data	No data	No data
2023	$200,205	$109,918	$5,092,676	$90,287
2022	$290,752	$207,466	$5,002,389	$83,286
2021	$320,677	$50,180	$4,919,103	$270,497
2020	$581,878	$89,995	$4,648,606	$491,883
2019	$214,847	$60,464	$4,156,723	$154,383
2018	$160,430	$178,934	$4,002,340	$-18,504