HAWAII WOMEN'S LEGAL FOUNDATION

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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

1982

Legal Domicile

Principal Officer

ERIKA STRAWN

Phone

8085475406

Tax Period

2023-01-01 to 2023-12-31

HAWAII WOMEN'S LEGAL FOUNDATION, founded in 1982, is a small nonprofit that reported $123K in total revenue in fiscal year 2023. Expenses of $115K left a modest 6% surplus.

Mission

HAWAII WOMEN'S LEGAL FOUNDATION IS A 501(C)(3) NONPROFIT ORGANIZATION FOCUSING ON WOMEN'S ISSUES AND SOLUTIONS THAT EMPOWER WOMEN IN HAWAII. HWLF'S MISSION IS TO SUPPORT PROJECTS THAT BENEFIT WOMEN AND CHILDREN IN THE EXERCISE OF THEIR LEGAL RIGHTS, AND TO EMPOWER WOMEN.

Program Service Accomplishments

Program 1

Expenses: $84,356

GRANTS ARE MADE TO PROVIDE LEGAL AND COUNSELING AID TO VICTIMS OF SPOUSE AND CHILD ABUSE, FOR PUBLIC EDUCATION ON PREVENTION OF SPOUSE AND CHILD ABUSE, AND FOR AID TO HOMELESS. GRANTS ARE ALSO MADE TO VARIOUS NON-PROFIT ORGANIZATIONS TO ASSIST IN PROJECTS IMPLEMENTED IN THE STATE OF HAWAII, PRIMARILY FOR THE PURPOSES OF FURTHERING LEGAL EDUCATION AND AID TO WOMEN.

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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 $81,768

Program Service Revenue $0

Investment Income $63,719

Other Revenue $-22,536

TOTAL REVENUE $122,951

Expense Breakdown

Grants Paid $83,312

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $84,356

Other Expenses $32,004

TOTAL EXPENSES $115,316

Year-over-Year Comparison

	2023	2022	Change
Revenue	$122,951	$118,697	+0.0%
Expenses	$115,316	$108,568	+0.1%
Net Income	$7,635	$10,129	-0.2%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JACQUELYN ESSER	PRESIDENT	4.00	Officer Director	$0	$0	$0
TRICIA NAKAMATSU	VP AND SECRE	4.00	Officer Director	$0	$0	$0
ERIKA STRAWN	TREASURER	4.00	Officer Director	$0	$0	$0
IRENE A ANZAI	DIRECTOR	1.00	Director	$0	$0	$0
MARGERY S BRONSTER	DIRECTOR	1.00	Director	$0	$0	$0
DIANNE WINTER BROOKINS	DIRECTOR	1.00	Director	$0	$0	$0
TARA BUCKLEY	DIRECTOR	1.00	Director	$0	$0	$0
CHARLOTTE CARTER-YAMAUCHI	DIRECTOR	1.00	Director	$0	$0	$0
HON JEANETTE CASTAGNETTI	DIRECTOR	1.00	Director	$0	$0	$0
KAREN CHAR	DIRECTOR	1.00	Director	$0	$0	$0
HON RICHARD CLIFTON	DIRECTOR	1.00	Director	$0	$0	$0
MICHELLE CORREIA	DIRECTOR	1.00	Director	$0	$0	$0
GAIL COSGROVE	DIRECTOR	1.00	Director	$0	$0	$0
CHRISTINE DALEIDEN	DIRECTOR	1.00	Director	$0	$0	$0
CAROL EBLEN	DIRECTOR	1.00	Director	$0	$0	$0
HON HELEN GILLMOR	DIRECTOR	1.00	Director	$0	$0	$0
RHONDA GRISWOLD	DIRECTOR	1.00	Director	$0	$0	$0
JILL HASEGAWA	DIRECTOR	1.00	Director	$0	$0	$0
LORI HIRAOKA	DIRECTOR	1.00	Director	$0	$0	$0
ERIKA IRELAND	DIRECTOR	1.00	Director	$0	$0	$0
VALERIE ITO	DIRECTOR	1.00	Director	$0	$0	$0
COURTNEY KAJIKAWA	DIRECTOR	1.00	Director	$0	$0	$0
MELISSA LAMBERT	DIRECTOR	1.00	Director	$0	$0	$0
BERNICE LITTMAN	DIRECTOR	1.00	Director	$0	$0	$0
AIMEE LUM	DIRECTOR	1.00	Director	$0	$0	$0
STACY MA	DIRECTOR	1.00	Director	$0	$0	$0
DYAN MITSUYAMA	DIRECTOR	1.00	Director	$0	$0	$0
MICHI MOMOSE	DIRECTOR	1.00	Director	$0	$0	$0
ZALE OKAZAKI	DIRECTOR	1.00	Director	$0	$0	$0
SHELLIE PARK-HOAPILI	DIRECTOR	1.00	Director	$0	$0	$0
ALANA PEACOTT-RICARDOS	DIRECTOR	1.00	Director	$0	$0	$0
LAUREN R SHARKEY	DIRECTOR	1.00	Director	$0	$0	$0
SHAN WIRT	DIRECTOR	1.00	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
2024	No data	No data	No data	No data
2023	$122,951	$115,316	$740,516	$7,635
2022	$118,697	$108,568	$732,881	$10,129
2021	$132,926	$232,487	$722,752	$-99,561
2020	$82,111	$147,776	$822,313	$-65,665
2019	$162,148	$129,829	$887,978	$32,319
2018	$141,237	$228,400	$855,659	$-87,163