LEILANI COMMUNITY ASSOCIATION (EIN 990140578) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1971

Legal Domicile

Principal Officer

ALAN MORROW

Phone

8089659555

Tax Period

2024-04-01 to 2025-03-31

LEILANI COMMUNITY ASSOCIATION, founded in 1971, is a small nonprofit that reported $295K in total revenue in fiscal year 2024. Revenue decreased 5% compared to the prior year. Expenses of $269K left a modest 9% surplus.

Mission

TO MAINTAIN THE QUALITY OF ROADS AND COMMUNITY ASSETS.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $270,830

Investment Income $678

Other Revenue $23,805

TOTAL REVENUE $295,313

Expense Breakdown

Grants Paid $0

Salaries & Benefits $124,836

Fundraising Expenses $0

Program Expenses $253,208

Other Expenses $143,896

TOTAL EXPENSES $268,732

Year-over-Year Comparison

	2024	2023	Change
Revenue	$295,313	$311,376	-0.1%
Expenses	$268,732	$224,489	+0.2%
Net Income	$26,581	$86,887	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ALAN MORROW	PRESIDENT/TR	8.00	Officer Director	$0	$0	$0
JANET MORROW	VICE PRESIDE	8.00	Officer Director	$0	$0	$0
ROD KINDEL	SECRETARY	8.00	Officer 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	$295,313	$268,732	$548,511	$26,581
2024	$311,376	$224,489	$521,930	$86,887
2023	$356,263	$376,620	$435,043	$-20,357
2022	$314,073	$669,908	$455,400	$-355,835
2021	$307,602	$366,017	$811,235	$-58,415
2020	$247,846	$319,933	$869,650	$-72,087
2019	$170,478	$297,153	$941,737	$-126,675

LEILANI COMMUNITY ASSOCIATION