HAWAII FRIENDS OF RESTORATIVE JUSTICE (EIN 990205614) - 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

1996

Legal Domicile

Principal Officer

Madonna Castro Perez

Phone

8082183712

Tax Period

2025-01-01 to 2025-12-31

HAWAII FRIENDS OF RESTORATIVE JUSTICE, founded in 1996, is a small nonprofit that reported $242K in total revenue in fiscal year 2025. The organization ran a surplus of $50K, a strong 21% operating margin.

Mission

The Primary exempt purpose of the company is to educate the public on Civic/Law Related Education. (Continued in Schedule O.)

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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 (2025)

Revenue Breakdown

Contributions & Grants $242,194

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $242,194

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $161,570

Other Expenses $191,696

TOTAL EXPENSES $191,696

Year-over-Year Comparison

	2025	2024	Change
Revenue	$242,194	$236,890	+0.0%
Expenses	$191,696	$186,469	+0.0%
Net Income	$50,498	$50,421	+0.0%

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

N/A

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

$31,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Lorenn Walker	Executive Director	20	Officer	$31,000	$0	$31,000
Thomas Haia	Director	1	Director	$0	$0	$0
Joelle Kane	Director	1	Director	$0	$0	$0
Leela Bilmes Goldstein	Chairperson	1	Officer Director	$0	$0	$0
Ian Crabb	Vice Chairperson	1	Officer Director	$0	$0	$0
Madonna Castro Perez	Secretary	1	Officer Director	$0	$0	$0
Richard Turbin	Past President	1	Officer Director	$0	$0	$0
Roger Epstein	Treasurer	1	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	$242,194	$191,696	$199,969	$50,498
2024	$328,441	$443,916	$149,471	$-115,475
2023	$323,426	$171,988	$264,627	$151,438

HAWAII FRIENDS OF RESTORATIVE JUSTICE