KAHALA SENIOR LIVING COMMUNITY INC (EIN 990290103) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1989

Legal Domicile

Principal Officer

CRAIG R COURTS

Phone

8082187000

Tax Period

2023-01-01 to 2023-12-31

KAHALA SENIOR LIVING COMMUNITY INC, founded in 1989, is a mid-sized nonprofit in the Housing & Shelter sector that reported $38.6M in total revenue in fiscal year 2023. Revenue grew 14% year-over-year, indicating healthy expansion.

Mission

TO PROVIDE A CONTINUUM OF HIGH QUALITY RESIDENTIAL AND HEALTH CARE SERVICES TO RESIDENTS.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $6,836

Program Service Revenue $35,342,051

Investment Income $2,812,354

Other Revenue $422,375

TOTAL REVENUE $38,583,616

Expense Breakdown

Grants Paid $2,252,500

Salaries & Benefits $15,178,102

Fundraising Expenses $0

Program Expenses $31,271,833

Other Expenses $23,164,150

TOTAL EXPENSES $40,594,752

Year-over-Year Comparison

	2023	2022	Change
Revenue	$38,583,616	$33,726,359	+0.1%
Expenses	$40,594,752	$37,778,468	+0.1%
Net Income	$-2,011,136	$-4,052,109	-0.5%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✓ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

454

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

$1,009,789

Total Directors

$538,430

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CRAIG R COURTS	PRESIDENT/CEO	25.00	Officer Director	$0	$26,131	$538,430
MARIA KINSLER	VICE PRESIDENT & COO	40.00	Officer	$0	$29,168	$278,838
CHRISTINE CAGUIOA	DIRECTOR OF NURSING	40.00	Highest	$164,629	$29,186	$193,815
HUILAN KAMITA	CFO (THROUGH JULY 2023)	25.00	Officer	$0	$15,504	$187,233
DARYN MURAI	SENIOR LIVING COUNSELOR	40.00	Highest	$150,037	$20,163	$170,200
TODD CONSTANTINO DIRECTOR	OF DINING (THROUGH DECEMBER 2023)	40.00	Highest	$136,729	$27,537	$164,266
SHIRLEY MORCA	NURSE	40.00	Highest	$136,338	$19,003	$155,341
ELIZABETH BETTENCOURT	ASSISTANT DIRECTOR OF NURSING	40.00	Highest	$136,675	$7,880	$144,555
AUDREY MORABITO	VICE PRESIDENT & CFO	25.00	Officer	$0	$0	$5,288
CHUCK KELLEY	CHAIR	3.00	Officer Director	$0	$0	$0
ROSS MURAKAMI	VICE CHAIR	3.00	Officer Director	$0	$0	$0
JON MCKENNA	SECRETERY	3.00	Officer Director	$0	$0	$0
FRANK TOKIOKA II	TREASURER	3.00	Officer Director	$0	$0	$0
CHRISTINE CAMP	DIRECTOR	3.00	Director	$0	$0	$0
SHEILA CHONG	DIRECTOR	2.00	Director	$0	$0	$0
KAMAL MASAKI MD	DIRECTOR	2.00	Director	$0	$0	$0
SON-JAI PAIK	DIRECTOR	3.00	Director	$0	$0	$0
RAYMOND PHILIPS	DIRECTOR (THROUGH DECEMBER 2023)	1.00	Director	$0	$0	$0
SUSAN PRICE MD	DIRECTOR	2.00	Director	$0	$0	$0
STEVE ROBERTSON	DIRECTOR	2.00	Director	$0	$0	$0
KENT TSUKAMOTO	DIRECTOR	2.00	Director	$0	$0	$0
ADRIENNE YOSHIHARA	DIRECTOR	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
2024	No data	No data	No data	No data
2023	$38,583,616	$40,594,752	$302,647,917	$-2,011,136
2022	$33,726,359	$37,778,468	$283,004,284	$-4,052,109
2021	$44,365,985	$37,862,571	$275,964,895	$6,503,414
2021	$44,365,985	$37,862,571	$275,964,895	$6,503,414
2020	$33,303,237	$34,924,786	$257,543,386	$-1,621,549
2019	$40,231,647	$34,336,405	$235,206,759	$5,895,242
2018	$36,958,211	$34,193,518	$213,115,761	$2,764,693

KAHALA SENIOR LIVING COMMUNITY INC