KONA ADULT DAY CENTER (EIN 990273644) - 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

1988

Legal Domicile

Principal Officer

ESTELA HALVERSON

Phone

8083227977

Tax Period

2021-07-01 to 2022-06-30

KONA ADULT DAY CENTER, founded in 1988, is a small nonprofit that reported $112K in total revenue in fiscal year 2021. Revenue fell 37% from the prior year — a significant decline worth monitoring. Expenses of $204K exceeded revenue, resulting in a 81% operating deficit.

Mission

KADC PROVIDES HEALTH AND RESPITE CARE FOR APPROX 30 ELDERLY MEMBERS OF THE COMMUNITY. KADC ALSO PROVIDES CARE FOR PERSONS SUFFERING ALZHEIMERS AND DEMENTIA.

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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 (2021)

Revenue Breakdown

Contributions & Grants $30,012

Program Service Revenue $76,001

Investment Income $54

Other Revenue $6,300

TOTAL REVENUE $112,367

Expense Breakdown

Grants Paid $0

Salaries & Benefits $125,691

Fundraising Expenses $0

Program Expenses $137,675

Other Expenses $78,132

TOTAL EXPENSES $203,823

Year-over-Year Comparison

	2021	2020	Change
Revenue	$112,367	$177,302	-0.4%
Expenses	$203,823	$304,152	-0.3%
Net Income	$-91,456	$-126,850	-0.3%

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

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
ESTELA	HALVERSON	2.00	Officer	$0	$0	$0
BARBARA	KOSSOW	2.00	Officer	$0	$0	$0
KEN	APILADO	2.00	Officer	$0	$0	$0
RUTH	FERNANDEZ	2.00	Officer	$0	$0	$0
NATSUKO	AOKI	2.00	Director	$0	$0	$0
CATHERINE	HAMILTON	2.00	Director	$0	$0	$0
JOSEPH M	GUSMAN	2.00	Director	$0	$0	$0
EDWIN	UEDA	2.00	Director	$0	$0	$0
KAORU	UYEDA	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
2022	$112,367	$203,823	No data	$-91,456
2021	$177,302	$304,152	$460,540	$-126,850
2020	$280,479	$349,658	$490,050	$-69,179
2019	$443,804	$430,094	$562,248	$13,710

KONA ADULT DAY CENTER