UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST (EIN 990231523) - 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

1984

Legal Domicile

Principal Officer

KALANI WERNER

Phone

8088472631

Tax Period

2024-01-01 to 2024-12-31

UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST, founded in 1984, is a small nonprofit that reported $191K in total revenue in fiscal year 2024. Revenue decreased 12% compared to the prior year. The organization ran a surplus of $93K, a strong 49% operating margin.

Mission

THE MUTUAL AID FUNT TRUST WAS ESTABLISHED TO PROVIDE SUPPLEMENTAL HOSPITALIZATION BENEFITS TO ELIGIBLE MEMBERS AND EMPLOYEES OF UNITED PUBLIC WORKERS AND THEIR SPOUSES AND DEPENDENTS WHO CONTRIBUTE TO THE TRUST.

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $54,693

Investment Income $136,476

Other Revenue $0

TOTAL REVENUE $191,169

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $14,920

Other Expenses $82,939

TOTAL EXPENSES $97,859

Year-over-Year Comparison

	2024	2023	Change
Revenue	$191,169	$217,054	-0.1%
Expenses	$97,859	$95,264	+0.0%
Net Income	$93,310	$121,790	-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

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

$196,262

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DARRELL WILCOX	STATE PRESIDENT/TRUSTEE	0.00	Officer Director	$0	$0	$0
DOUGLAS K CORREIA	STATE SECRETARY-TREASURER/	0.00	Officer Director	$0	$0	$0
LORENA KASHIWAMURA	VICE PRESIDENT/TRUSTEE	0.00	Director	$0	$0	$0
MARIA TOM	VICE PRESIDENT/TRUSTEE	0.00	Director	$0	$0	$0
KEOLALANI 'KEOLA' KAIMINAAUAO	VICE PRESIDENT/TRUSTEE	0.00	Director	$0	$0	$0
ALTON NOSAKA	VICE PRESIDENT/TRUSTEE	0.00	Director	$0	$0	$0
MAILELYNN LICOS	VICE PRESIDENT/TRUSTEE	0.00	Director	$0	$0	$0
KALANI WERNER	STATE DIRECTOR	1.00	Officer	$0	$0	$196,262

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	$191,169	$97,859	$4,575,508	$93,310
2023	$217,054	$95,264	$4,307,791	$121,790
2022	$119,714	$82,868	$4,044,413	$36,846
2021	$1,575,708	$520,256	$4,772,676	$1,055,452
2020	$1,200,757	$114,096	$4,405,650	$1,086,661

UNITED PUBLIC WORKERS MUTUAL AID FUND TRUST