HAWAII COUNCIL FOR HUMANITIES

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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

1976

Legal Domicile

Principal Officer

AIKO YAMASHIRO

Phone

8087325402

Tax Period

2023-11-01 to 2024-10-31

HAWAII COUNCIL FOR HUMANITIES, founded in 1976, is a community nonprofit that reported $1.4M in total revenue in fiscal year 2023. Revenue surged 30% from the prior year, signaling strong growth momentum.

Mission

TO PROMOTE AWARENESS OF THE HUMANITIES TO THE GENERAL PUBLIC.

Program Service Accomplishments

Program 1

Expenses: $905,847

A PUBLIC HUMANITIES EDUCATION PROGRAM, WHICH CONDUCTS A GRANT PROGRAM, COLLABORATIVE PARTNERSHIP AGREEMENTS AND SPECIAL PROJECTS, AND COUNCIL-CONDUCTED PROGRAMS, INCLUDING PROGRAMS FOR K-12 SCHOOLS, SUCH AS HISTORY DAY, PROGRAMS FOR THE INCARCERATED, AND SPECIAL INITIATIVES. THE COUNCIL RECEIVES SUPPORT FROM THE NATIONAL ENDOWMENT FOR THE HUMANITIES (NEH), CORPORATE AND PRIVATE FOUNDATIONS, AND INDIVIDUAL DONORS. APPROXIMATELY 33,531 PERSONS PARTICIPATED IN, OR BENEFITED FROM, SUCH HUMANITIES EVENTS AND PROGRAMS DURING THE YEAR.

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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 $1,348,009

Program Service Revenue $0

Investment Income $20,503

Other Revenue $0

TOTAL REVENUE $1,368,512

Expense Breakdown

Grants Paid $192,830

Salaries & Benefits $536,361

Fundraising Expenses $95,597

Program Expenses $905,847

Other Expenses $629,814

TOTAL EXPENSES $1,359,005

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,368,512	$1,053,317	+0.3%
Expenses	$1,359,005	$1,062,787	+0.3%
Net Income	$9,507	$-9,470	-2.0%

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

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

$88,187

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MAJA CLARK GRAJSKI	CHAIR	2.00	Officer Director	$0	$0	$0
KEHAULANI COSTA	CO-VICE CHAIR	1.00	Officer Director	$0	$0	$0
SHELLY KAIAOKAMAILE	CO-VICE CHAIR	1.00	Officer Director	$0	$0	$0
MISTY-LYNN SANICO	SECRETARY	1.00	Officer Director	$0	$0	$0
DEMANEY KIHE	TREASURER	1.00	Officer Director	$0	$0	$0
NANCY ALECK	DIRECTOR	1.00	Director	$0	$0	$0
CHERYL EDELSON	DIRECTOR	1.00	Director	$0	$0	$0
MARY THERESE PEREZ HATTORI	DIRECTOR	1.00	Director	$0	$0	$0
HALENA KAPUNI-REYNOLDS	DIRECTOR	1.00	Director	$0	$0	$0
VINCENT RYAN LINARES	DIRECTOR	1.00	Director	$0	$0	$0
DAWN SUEOKA	DIRECTOR	1.00	Director	$0	$0	$0
MARK OMBRELLO	DIRECTOR	1.00	Director	$0	$0	$0
KRISTEN NAMBA REED	DIRECTOR	1.00	Director	$0	$0	$0
PUA ROSSI-FUKINO	DIRECTOR	1.00	Director	$0	$0	$0
BEN TREVINO	DIRECTOR	1.00	Director	$0	$0	$0
TRIXY 'IWALANI KOIDE	DIRECTOR	1.00	Director	$0	$0	$0
TISHA ARAGAKI	DIRECTOR	1.00	Director	$0	$0	$0
DIANE EVANS	DIRECTOR	0.25	Director	$0	$0	$0
AIKO YAMASHIRO	EXECUTIVE DIRECTOR	40.00	Officer	$88,187	$0	$88,187

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	$1,368,512	$1,359,005	$1,068,662	$9,507
2023	$1,053,317	$1,062,787	$1,024,489	$-9,470
2022	$1,588,640	$1,528,735	$496,030	$59,905
2021	$1,124,828	$1,120,085	$464,824	$4,743
2020	$1,336,628	$1,275,007	$286,697	$61,621
2019	$823,651	$873,031	$250,481	$-49,380
2018	$859,001	$810,439	$272,277	$48,562