WAIKOLOA BEACH ASSOCIATION (EIN 990209391) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1980

Legal Domicile

Principal Officer

TOM WHITE

Phone

8088861000

Tax Period

2025-01-01 to 2025-12-31

WAIKOLOA BEACH ASSOCIATION, founded in 1980, is a small nonprofit that reported $409K in total revenue in fiscal year 2025.

Mission

THE EXEMPT PURPOSE FOR WHICH THIS ASSOCIATION WAS ORGANIZED AND ITS PRIMARY ACTIVITIES, ARE TO PROVIDE FOR THE MANAGEMENT, MAINTENANCE, PROTECTION, PRESERVATION, ARCHITECTURAL CONTROL AND DEVELOPMENT OF STATE BEACH PROPERTY ALONG THE WATERFRONT OF ANAEHO'OMALU BAY IN SOUTH KOHALA, ISLAND, COUNTY AND STATE OF HAWAII, AN AREA OF NATIVE HAWAIIAN ARCHAELOGICAL SIGNIFICANCE.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $303,334

Investment Income $108

Other Revenue $105,802

TOTAL REVENUE $409,244

Expense Breakdown

Grants Paid $0

Salaries & Benefits $191,131

Fundraising Expenses $0

Program Expenses $409,350

Other Expenses $218,219

TOTAL EXPENSES $409,350

Year-over-Year Comparison

	2025	2024	Change
Revenue	$409,244	$383,469	+0.1%
Expenses	$409,350	$373,320	+0.1%
Net Income	$-106	$10,149	-1.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

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	Role	Reportable Comp	Other Comp	Total
DAVID MONAHAN	DIRECTOR	Director	$0	$0	$0
WAYNE DRINKWARD	DIRECTOR	Director	$0	$0	$0
SCOTT HEAD	PRESIDENT/DIRECTOR	Officer Director	$0	$0	$0
JOHN PLUNKETT JR	VICE PRESIDENT	Officer	$0	$0	$0
PARIS REYNOLDS	SECRETARY	Officer	$0	$0	$0
ROBERT OTAKE	TREASURER	Officer	$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	$409,244	$409,350	$482,549	$-106
2024	$383,469	$373,320	$470,825	$10,149
2023	$377,651	$394,750	$472,799	$-17,099
2022	$383,765	$352,895	$516,131	$30,870
2021	$321,271	$306,667	$478,536	$14,604
2020	$290,991	$302,987	$438,518	$-11,996
2019	$382,612	$393,446	$480,906	$-10,834
2018	$371,474	$365,668	$480,679	$5,806

WAIKOLOA BEACH ASSOCIATION