ISLAND SCHOOL (EIN 990171474) - 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

1977

Legal Domicile

Principal Officer

SAMUEL W PRATT

Phone

8082460233

Tax Period

2022-07-01 to 2023-06-30

ISLAND SCHOOL, founded in 1977, is a community nonprofit in the Education sector that reported $9.5M in total revenue in fiscal year 2022. Revenue grew 16% year-over-year, indicating healthy expansion. The organization ran a surplus of $1.8M, a strong 19% operating margin.

Mission

EDUCATING THE MIND. INSPIRING THE HEART. PREPARING KAUAI'S YOUTH TO LEAD LIVES OF SIGNIFICANCE.

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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 (2022)

Revenue Breakdown

Contributions & Grants $1,996,465

Program Service Revenue $7,144,495

Investment Income $204,335

Other Revenue $201,848

TOTAL REVENUE $9,547,143

Expense Breakdown

Grants Paid $0

Salaries & Benefits $5,432,615

Fundraising Expenses $0

Program Expenses $5,388,127

Other Expenses $2,272,643

TOTAL EXPENSES $7,705,258

Year-over-Year Comparison

	2022	2021	Change
Revenue	$9,547,143	$8,201,619	+0.2%
Expenses	$7,705,258	$6,900,678	+0.1%
Net Income	$1,841,885	$1,300,941	+0.4%

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

125

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

$125,091

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KATHERINE G RICHARDSON	PRESIDENT	1.00	Officer Director	$0	$0	$0
DAVID W PRATT	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
SAMUEL W PRATT	TREASURER	1.00	Officer Director	$0	$0	$0
CHARLES G KING	ASST. TREASURER	1.00	Officer Director	$0	$0	$0
LAURA CUSHNIE	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
CHRISTINE ING	ASST. SECRETARY	1.00	Officer Director	$0	$0	$0
SONIA TOPENIO	SECRETARY	1.00	Officer Director	$0	$0	$0
DEBRA BLACHOWIAK	DIRECTOR	0.50	Director	$0	$0	$0
CYNTHIA HANNAH-WHITE	DIRECTOR	0.50	Director	$0	$0	$0
COLBY AYONON	DIRECTOR	0.50	Director	$0	$0	$0
JED GUSHMAN	DIRECTOR	0.50	Director	$0	$0	$0
JAMES GUERBER	DIRECTOR	0.50	Director	$0	$0	$0
WADE LORD	DIRECTOR	0.50	Director	$0	$0	$0
TERI PEERS	DIRECTOR	0.50	Director	$0	$0	$0
WILL SUMMERHAYS	DIRECTOR	0.50	Director	$0	$0	$0
LAURA RYAN	DIRECTOR	0.50	Director	$0	$0	$0
ALAN KING	DIRECTOR	0.50	Director	$0	$0	$0
JANET L MAYFIELD	DIRECTOR	0.50	Director	$0	$0	$0
MARC VENTURA	DIRECTOR	0.50	Director	$0	$0	$0
VINCENT DURNAN	INTERIM HEAD OF SCHOOL/ PRINCIPAL	40.00	Officer	$116,800	$8,291	$125,091

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	No data	No data	No data	No data
2024	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$9,547,143	$7,705,258	$24,353,956	$1,841,885
2022	$8,201,619	$6,900,678	$21,360,134	$1,300,941
2021	$7,685,620	$5,931,341	$19,211,778	$1,754,279
2020	$7,195,254	$6,305,881	$16,100,881	$889,373
2019	$6,784,108	$6,226,855	$16,468,601	$557,253
2018	$6,570,416	$6,266,155	$15,222,854	$304,261

ISLAND SCHOOL