KOHALA COAST RESORT ASSOCIATION (EIN 990234933) - 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

CRAIG ANDERSON

Phone

8087475762

Tax Period

2025-01-01 to 2025-12-31

KOHALA COAST RESORT ASSOCIATION, founded in 1984, is a small nonprofit that reported $220K in total revenue in fiscal year 2025. Expenses of $207K left a modest 6% surplus.

Mission

PROMOTE THE COMMON INTERESTS OF ITS MEMBERS WITH REGARD TO ENCOURAGING AND FURTHERING PLANNED RESORT DEVELOPMENTS WITHIN THE KOHALA COAST REGION, COUNTY OF HAWAII, FOR MIXED RESORT USES, INCLUDING HOTELS, SINGLE AND MULTIPLE FAMILY RESIDENCES AND MAJOR RECREATIONAL AMENITIES.

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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 (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $220,000

Investment Income $12

Other Revenue $0

TOTAL REVENUE $220,012

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $206,775

TOTAL EXPENSES $206,775

Year-over-Year Comparison

	2025	2024	Change
Revenue	$220,012	$220,008	+0.0%
Expenses	$206,775	$186,913	+0.1%
Net Income	$13,237	$33,095	-0.6%

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

N/A

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
CRAIG ANDERSON - HAPUNA	PRESIDENT	Officer Director	$0	$0	$0
PATRICK FITZGERALD	VICE PRESIDENT	Officer Director	$0	$0	$0
DANIEL SCOTT	SECRETARY/TREASURER	Officer Director	$0	$0	$0
CRAIG ANDERSON - MAUNA KEA	DIRECTOR	Director	$0	$0	$0
DAVID GIVENS	DIRECTOR	Director	$0	$0	$0
ROB GUNTHNER	DIRECTOR	Director	$0	$0	$0
CHRIS SESSION	DIRECTOR	Director	$0	$0	$0
SCOTT HEAD	DIRECTOR	Director	$0	$0	$0
CHARLIE PARKER	DIRECTOR	Director	$0	$0	$0
MARK GOLDRUP	DIRECTOR	Director	$0	$0	$0
PETE ALLES	DIRECTOR	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	$220,012	$206,775	$119,843	$13,237
2024	$220,008	$186,913	$106,606	$33,095
2023	$198,021	$236,312	$73,511	$-38,291
2022	$198,082	$174,060	$111,802	$24,022
2021	$130,006	$128,735	$87,780	$1,271
2020	$990,046	$1,014,827	$106,290	$-24,781

KOHALA COAST RESORT ASSOCIATION