PSI CHILD CENTERS

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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

1978

Legal Domicile

Principal Officer

JOEY GRAZA

Phone

8082618278

Tax Period

2023-01-01 to 2023-12-31

PSI CHILD CENTERS, founded in 1978, is a small nonprofit that reported $961K in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $845K left a modest 12% surplus.

Mission

TO ESTABLISH AND MAINTAIN A CHILD CARE CENTER THAT PROVIDES AN ENVIRONMENT WHERE CHILDREN CAN GROW TO THEIR FULLEST POTENTIAL AND DEVELOP POSITIVE SELF-IMAGES.

Program Service Accomplishments

Program 1

Expenses: $600,605 Revenue: $657,339

OPERATES A PRE-SCHOOL LOCATED IN KAILUA, OAHU, HAWAII THAT PROVIDES EDUCATION AND CHILDCARE FOR APPROXIMATELY 49 CHILDREN BETWEEN THE AGES OF 2 YEARS, 8 MONTHS AND 5 YEARS. THE DAILY SCHOOL SCHEDULE CONSISTS OF A BALANCE BETWEEN INDOOR AND OUTDOOR PERIODS. CHILDREN ACTIVELY ENGAGE IN CREATIVE MOVEMENT, PHYSICAL MOTOR SKILLS, LANGUAGE, LITERARY, SOCIAL, EMOTIONAL OPPORTUNITIES, COGNITIVE DEVELOPMENT (MATH, SCIENCE, SENSORY AND DISCOVERY), AND QUIET TIME.

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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 $275,638

Program Service Revenue $657,339

Investment Income $15,866

Other Revenue $11,692

TOTAL REVENUE $960,535

Expense Breakdown

Grants Paid $0

Salaries & Benefits $581,367

Fundraising Expenses $0

Program Expenses $600,605

Other Expenses $264,112

TOTAL EXPENSES $845,479

Year-over-Year Comparison

	2023	2022	Change
Revenue	$960,535	$863,391	+0.1%
Expenses	$845,479	$761,066	+0.1%
Net Income	$115,056	$102,325	+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

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

$99,434

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOEY GRAZA	PRESIDENT	0.50	Officer Director	$0	$0	$0
KRISHANNA TAKEMOTO-GENTILE MD	SECRETARY	0.50	Officer Director	$0	$0	$0
NANCY CUMMINGS	TREASURER	5.00	Officer Director	$0	$0	$0
JOHN ROBERT MOORHEAD	DIR/PARENT L	0.50	Director	$0	$0	$0
JESUS GUILLEN	DIR/ MEMBER	0.50	Director	$0	$0	$0
JULIE KALAKAU	SCHOOL DIREC	40.00	Officer	$88,986	$10,448	$99,434

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	$960,535	$845,479	$1,111,212	$115,056
2022	$863,391	$761,066	$1,013,172	$102,325
2021	$722,775	$685,085	$913,898	$37,690
2020	$551,540	$575,431	$982,505	$-23,891
2019	$571,447	$550,640	$812,594	$20,807
2018	$566,578	$508,058	$811,503	$58,520