HAWAII HIGH SCHOOL RODEO ASSOCIATI… - Form 990 Financial Data

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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

1988

Legal Domicile

Principal Officer

KATHY RITA

Phone

8089877165

Tax Period

2023-09-01 to 2024-08-31

HAWAII HIGH SCHOOL RODEO ASSOCIATION, founded in 1988, is a small nonprofit in the Recreation & Sports sector that reported $430K in total revenue in fiscal year 2023. Revenue grew 11% year-over-year, indicating healthy expansion. Expenses of $390K left a modest 9% surplus.

Mission

TO PROMOTE THE SPORT OF RODEO FOR HIGH SCHOOL (9-12 GRADE), JUNIOR HIGH (6 -8 GRADE) AND YOUNGER YOUTHS ON A STATEWIDE SCALE AND PREPARE HIGH SCHOOL AND JUNIOR HIGH CONTESTANTS FOR NATIONAL COMPETITION AND COLLEGE SCHOLARSHIP OPPORTUNITIES.

Program Service Accomplishments

Program 1

Expenses: $186,045 Revenue: $180,068

PROVIDING AWARDS AND PRIZES FOR JUNIOR HIGH AND HIGH SCHOOL RODEO CONTESTANTS.

Program 2

Expenses: $87,327 Revenue: $84,522

SENDING CONTESTANTS TO NATIONAL RODEO COMPETITION AND STATE FINAL COMPETITIONS.

Program 3

Expenses: $106,310 Revenue: $102,895

SUPPORTING TRAVEL FOR JUNIOR AND HIGH SCHOOL RODEO CONTESTANTS.

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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 $15,661

Program Service Revenue $367,485

Investment Income $0

Other Revenue $46,898

TOTAL REVENUE $430,044

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $379,682

Other Expenses $390,437

TOTAL EXPENSES $390,437

Year-over-Year Comparison

	2023	2022	Change
Revenue	$430,044	$387,997	+0.1%
Expenses	$390,437	$402,507	0.0%
Net Income	$39,607	$-14,510	-3.7%

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
KAMUELA BERTELMANN	NATIONAL DIR	45.00	Director	$0	$0	$0
KEITH GOMES	JR NATIONAL	35.00	Director	$0	$0	$0
KATHY RITA	PRESIDENT/OA	7.00	Officer Director	$0	$0	$0
DAMIEN FLORES	VP/HAWAII DI	30.00	Officer Director	$0	$0	$0
DEEDEE BERTELMANN	SECRETARY	50.00	Officer Director	$0	$0	$0
LEHUA VALENZUELA	DISTRICT SEC	40.00	Officer Director	$0	$0	$0
KAINA BONACORSI	TREASURER	20.00	Officer Director	$0	$0	$0
LEINA GOHIER	DISTRICT TRE	0.50	Officer Director	$0	$0	$0
BLAINE DEMATTOS	JUNIOR DIVIS	0.25	Director	$0	$0	$0
HAIA AUWELOA	HAWAII AT LA	30.00	Director	$0	$0	$0
OWEN FLORES	HAWAII STUDE	0.25	Director	$0	$0	$0
BRAD LIKE	OAHU AT LARG	7.00	Director	$0	$0	$0
HAVEA SMITH-AKANA	OAHU STUDENT	0.25	Director	$0	$0	$0
GABRIEL LORENZO-BEAUDET	VICE PRESIDE	7.50	Officer Director	$0	$0	$0
GABRIEL KUHLMANN	KAUAI DIRECT	7.00	Director	$0	$0	$0
CORY CORVEIRO	KAUAI AT LAR	7.00	Director	$0	$0	$0
KAHANU BLACKSTAD	KAUAI STUDEN	0.25	Director	$0	$0	$0
CHARLES DECOITE	MAUI DIRECTO	8.00	Director	$0	$0	$0
KEN MIRANDA	MAUI AT LARG	7.00	Director	$0	$0	$0
ELIZABETH MIRANDA	MAUI STUDENT	0.25	Director	$0	$0	$0
NAHUA GUILLOZ	QUEEN COORDI	1.50	Director	$0	$0	$0
HARRY AUWELOA	ADULT AT-LAR	7.50	Director	$0	$0	$0
JAIMIN MEDERIOS	HIGH SCHOOL	0.50	Director	$0	$0	$0
CHARLEE KAMAKAWIWOOLE	JUNIOR HIGH	0.50	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	$430,044	$390,437	$107,377	$39,607
2023	$387,997	$402,507	$67,770	$-14,510
2022	$321,090	$320,722	$77,162	$368
2021	$223,504	$254,372	$61,673	$-30,868

HAWAII HIGH SCHOOL RODEO ASSOCIATION