Central Oahu Senior Day Care Association (EIN 990195857) - 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

Harrison Peters

Phone

8086224717

Tax Period

2024-07-01 to 2025-06-30

Central Oahu Senior Day Care Association, founded in 1977, is a small nonprofit in the Human Services sector that reported $564K in total revenue in fiscal year 2024. Revenue surged 46% from the prior year, signaling strong growth momentum.

Mission

Day care services provdied for approximately 40 elderly individuals. Services include Meals, Outings, Exercise, Interaction Activities,Crafts, Companionship, and Emotional Support.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $558,888

Investment Income $5,488

Other Revenue $0

TOTAL REVENUE $564,376

Expense Breakdown

Grants Paid $0

Salaries & Benefits $473,287

Fundraising Expenses $0

Program Expenses $529,364

Other Expenses $102,233

TOTAL EXPENSES $575,520

Year-over-Year Comparison

	2024	2023	Change
Revenue	$564,376	$387,588	+0.5%
Expenses	$575,520	$421,665	+0.4%
Net Income	$-11,144	$-34,077	-0.7%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Martin Arinaga	President	001.00	Officer Director	$0	$0	$0
Terry Tanaka	Treasurer	001.00	Officer Director	$0	$0	$0
Sean Kleeman	Vice-President	001.00	Officer Director	$0	$0	$0
J Michael Hughes	Board Member	001.00	Officer Director	$0	$0	$0
Harrison Peters	Executive Director	010.00	Officer Director Key Emp	$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	$564,376	$575,520	$166,902	$-11,144
2024	$387,588	$421,665	$182,368	$-34,077
2023	$369,386	$387,271	$216,487	$-17,885
2022	$438,946	$361,890	$229,549	$77,056
2021	$380,357	$373,237	$206,076	$7,120
2020	$386,668	$441,746	$198,625	$-55,078
2019	$504,899	$426,907	$202,277	$77,992
2018	$361,777	$334,910	$217,996	$26,867

Central Oahu Senior Day Care Association