PUNA COVENANT CHURCH KEAAU HI (EIN 990206785) - 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

1975

Legal Domicile

Tax Period

2023-01-01 to 2023-12-31

PUNA COVENANT CHURCH KEAAU HI, founded in 1975, is a small nonprofit that reported $336K in total revenue in fiscal year 2023. Expenses of $315K left a modest 6% surplus.

Mission

Help people come to God and share His love with people. We gather to worship encourage each other and recharge our life in this world. We grow to become more like Jesus and live fruitful lives. And we go to share Jesus with friends neighbors and people beyond our homes.

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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 $333,088

Program Service Revenue $0

Investment Income $0

Other Revenue $2,625

TOTAL REVENUE $335,713

Expense Breakdown

Grants Paid $39,911

Salaries & Benefits $179,652

Fundraising Expenses $0

Program Expenses $39,911

Other Expenses $95,827

TOTAL EXPENSES $315,390

Year-over-Year Comparison

	2023	2022	Change
Revenue	$335,713	N/A	N/A
Expenses	$315,390	N/A	N/A
Net Income	$20,323	N/A	N/A

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

120

Independent Members

120

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Esther Atwell	Treasurer	4.00	Officer	$0	$0	$0
Wendy Sugai	Church Secretary	18.00	Key Emp	$0	$0	$0
Kathleen Sheffield	Children's Ministry Director	10.00	Key Emp	$0	$0	$0
Zachary Chang	Worship Leader	10.00	Key Emp	$0	$0	$0
Sean McWilliams	Youth Pastor	10.00	Key Emp	$0	$0	$0
Raijean Brown	Pianist	6.00	Key Emp	$0	$0	$0
Jeanine Chase	Custodian - Independent Contractor	6.00	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
2023	$335,713	$315,390	$153,745	$20,323

PUNA COVENANT CHURCH KEAAU HI