ASSOCIATION FOR SUPERVISOR AND CURRICULUM DEVELOPMENT (EIN 990217726) - 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

1983

Legal Domicile

Principal Officer

Namji Steinemann

Phone

8082651984

Tax Period

2022-07-01 to 2023-06-30

ASSOCIATION FOR SUPERVISOR AND CURRICULUM DEVELOPMENT, founded in 1983, is a small nonprofit that reported $525K in total revenue in fiscal year 2022. Revenue surged 87% from the prior year, signaling strong growth momentum.

Mission

HASCD works to strengthen the teaching and learning process for the success of all learners in Hawaii by: 1 fostering the professional growth of educators; 2 promoting public discussion of pivotal issues in education; and 3 extending communication among educators.

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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 (2022)

Revenue Breakdown

Contributions & Grants $925

Program Service Revenue $523,700

Investment Income $0

Other Revenue $0

TOTAL REVENUE $524,625

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $496,859

Other Expenses $509,522

TOTAL EXPENSES $509,522

Year-over-Year Comparison

	2022	2021	Change
Revenue	$524,625	$280,404	+0.9%
Expenses	$509,522	$490,269	+0.0%
Net Income	$15,103	$-209,865	-1.1%

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
Jensen Ball	President	5.00	Officer	$0	$0	$0
Faith Washburn	Executive Director	5.00	Officer	$0	$0	$0
Namji Steinemann	Treasurer	5.00	Officer	$0	$0	$0
Kristine Kline	Secretary	2.00	Director	$0	$0	$0
Richard Taylor	Board member at Large	2.00	Director	$0	$0	$0
Komarey Moss	Board Member at Large	2.00	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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$524,625	$509,522	$117,516	$15,103
2022	$280,404	$490,269	$102,413	$-209,865
2021	$135,407	$51,330	$312,278	$84,077

ASSOCIATION FOR SUPERVISOR AND CURRICULUM DEVELOPMENT