Friends of Childrens Justice Center

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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

1990

Legal Domicile

Principal Officer

PAUL TONNESSEN

Phone

8089868634

Tax Period

2024-07-01 to 2025-06-30

Friends of Childrens Justice Center, founded in 1990, is a small nonprofit in the Civil Rights & Advocacy sector that reported $735K in total revenue in fiscal year 2024. Expenses of $713K left a modest 3% surplus.

Mission

To provide assistance to abused and neglected children and to promote prevention of child abuse and neglect.

Program Service Accomplishments

Program 1

Expenses: $519,666

Provided assistance to abused and neglected children of Maui County by fulfilling needs requests that are place through may Maui County agencies that serve Maui Countys Children

Program 2

Expenses: $116,925

To promote prevention of child abuse and neglect by sponsoring training and education for several Maui County agencies dedicated to serving Maui Countys children.

Program 3

Expenses: $12,992

Provided direct support to the Childrens Justice Center of Maui.

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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 $634,903

Program Service Revenue $0

Investment Income $19,606

Other Revenue $80,253

TOTAL REVENUE $734,762

Expense Breakdown

Grants Paid $0

Salaries & Benefits $130,181

Fundraising Expenses $27,629

Program Expenses $649,583

Other Expenses $582,506

TOTAL EXPENSES $712,687

Year-over-Year Comparison

	2024	2023	Change
Revenue	$734,762	$694,988	+0.1%
Expenses	$712,687	$651,353	+0.1%
Net Income	$22,075	$43,635	-0.5%

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

$104,268

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL TONNESEN	Executive Director	40.00	Key Emp	$91,728	$12,540	$104,268
SHEILA HAYNES	President	2.00	Officer Director	$0	$0	$0
TOBIE UEDOI	Director	1.50	Director	$0	$0	$0
FERN MARKGRAF	Director	1.50	Director	$0	$0	$0
CINDY SAWYER	Vice President	1.50	Officer Director	$0	$0	$0
NANCY OVERTON	Director	0.50	Director	$0	$0	$0
JENNIFER SCHOEPPNER	Treasurer	1.50	Officer Director	$0	$0	$0
DAVELYNN TENGAN	Director	1.50	Director	$0	$0	$0
FELICITAS LIVAUDAIS	Director	0.25	Director	$0	$0	$0
TIFFANY SMITH	Director	5.00	Director	$0	$0	$0
BRETT DOLAN	Secretary	1.50	Officer Director	$0	$0	$0
MATSON KELLEY	Director	1.50	Director	$0	$0	$0
THERESE KLATY	Director	1.50	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
2025	$734,762	$712,687	$1,050,311	$22,075
2024	No data	No data	No data	No data
2023	$531,229	$536,840	$848,905	$-5,611
2022	$1,085,372	$549,213	$854,254	$536,159
2021	$471,023	$337,582	$424,969	$133,441
2020	$352,058	$364,167	$256,008	$-12,109
2019	$401,051	$406,456	$287,163	$-5,405