FRIENDS OF THE CHILDREN'S JUSTICE CENTER OF EAST HAWAII (EIN 990279734) - 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

1980

Legal Domicile

Principal Officer

ROBIN BENEDICT

Phone

8089358755

Tax Period

2024-01-01 to 2024-12-31

FRIENDS OF THE CHILDREN'S JUSTICE CENTER OF EAST HAWAII, founded in 1980, is a small nonprofit in the Unknown sector that reported $256K in total revenue in fiscal year 2024. Revenue decreased 10% compared to the prior year.

Mission

IN PARTNERSHIP WITH THE CHILDREN'S JUSTICE CENTER, THE FRIENDS EXIST TO MEET THE NEEDS OF ABUSED AND NEGLECTED CHILDREN OF EAST HAWAII. WE FOCUS OUR EFFORTS ON HELPING CHILD VICTIMS WITH RESOURCES AND HOPE, WHILE STRIVING TO EDUCATE THE PUBLIC ABOUT CHILD ABUSE.

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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 $258,347

Program Service Revenue $0

Investment Income $3,149

Other Revenue $-5,145

TOTAL REVENUE $256,351

Expense Breakdown

Grants Paid $0

Salaries & Benefits $96,955

Fundraising Expenses $8,031

Program Expenses $241,686

Other Expenses $179,159

TOTAL EXPENSES $276,114

Year-over-Year Comparison

	2024	2023	Change
Revenue	$256,351	$283,346	-0.1%
Expenses	$276,114	$268,349	+0.0%
Net Income	$-19,763	$14,997	-2.3%

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

$65,676

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DOREEN FRIBERG	PRESIDENT	8.00	Officer Director	$0	$0	$0
MICHELE LEITE	VICE-PRESIDENT	2.00	Officer Director	$0	$0	$0
JILL JACUNSKI	TREASURER	8.00	Officer Director	$0	$0	$0
CATHY OGINO-WILLIAMS	SECRETARY	2.00	Officer Director	$0	$0	$0
MARCIA PROSE	DIRECTOR	6.00	Director	$0	$0	$0
JON COUNTESS	DIRECTOR	2.00	Director	$0	$0	$0
PHOEBE LAMBETH	DIRECTOR	1.00	Director	$0	$0	$0
KATHY ROMERO	DIRECTOR	1.00	Director	$0	$0	$0
ANDREY SIMONOV	DIRECTOR	1.00	Director	$0	$0	$0
MARY BEGIER	DIRECTOR	1.00	Director	$0	$0	$0
ASHLEY-ANN MEJIA	DIRECTOR	1.00	Director	$0	$0	$0
ANN USAGAWA	DIRECTOR	4.00	Director	$0	$0	$0
ROBIN BENEDICT	EXECUTIVE DIRECTOR	40.00	Officer	$52,070	$13,606	$65,676

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	$256,351	$276,114	$566,203	$-19,763
2023	$283,346	$268,349	$570,691	$14,997
2022	$216,191	$264,983	$579,192	$-48,792
2021	$209,696	$200,794	$351,017	$8,902
2021	$209,696	$199,419	$352,392	$10,277
2020	$210,060	$200,767	$336,755	$9,293

FRIENDS OF THE CHILDREN'S JUSTICE CENTER OF EAST HAWAII