KONA OUTDOOR CIRCLE EDUCATION CENTER (EIN 990253079) - 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

1948

Legal Domicile

Principal Officer

KAREN AKERS

Phone

8083297286

Tax Period

2023-01-01 to 2023-12-31

KONA OUTDOOR CIRCLE EDUCATION CENTER, founded in 1948, is a small nonprofit in the Environment sector that reported $216K in total revenue in fiscal year 2023. Revenue fell 27% from the prior year — a significant decline worth monitoring. Expenses of $275K exceeded revenue, resulting in a 28% operating deficit.

Mission

OPERATION OF BOTANICAL GARDEN, RELATED PUBLIC LIBRARY, MAINTENANCE OF A PUBLIC MEETING VENUE AND STEWARDSHIP OVER HISTORICAL HAWAIIAN HEIAU AND CANOE MAKING SITE.

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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 $1,225

Program Service Revenue $0

Investment Income $53,559

Other Revenue $160,855

TOTAL REVENUE $215,639

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $191,032

Other Expenses $275,158

TOTAL EXPENSES $275,158

Year-over-Year Comparison

	2023	2022	Change
Revenue	$215,639	$296,003	-0.3%
Expenses	$275,158	$256,889	+0.1%
Net Income	$-59,519	$39,114	-2.5%

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KAREN AKERS	TREASURER	3.00	Officer Director	$0	$0	$0
RAE JEAN GOSSETT	DIRECTOR	1.00	Director	$0	$0	$0
ESTELA PENA HALVERSON	PRESIDENT	3.00	Officer Director	$0	$0	$0
JOCQUELINE KOWRACH	SECRETARY	3.00	Officer Director	$0	$0	$0
WESTON MOUNTZ	DIRECTOR	3.00	Director	$0	$0	$0
JEFF NAKAMURA	DIRECTOR	3.00	Director	$0	$0	$0
BILL ROSEHILL	DIRECTOR	3.00	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	$215,639	$275,158	$2,481,179	$-59,519
2022	$296,003	$256,889	$2,386,031	$39,114
2021	$1,228,990	$230,953	$2,622,445	$998,037
2020	$238,035	$204,513	$1,584,331	$33,522

KONA OUTDOOR CIRCLE EDUCATION CENTER