FRIENDS OF THE WAIKIKI AQUARIUM (EIN 990322295) - 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

1995

Legal Domicile

Principal Officer

BRYAN TEPPER

Phone

8089239741

Tax Period

2023-01-01 to 2023-12-31

FRIENDS OF THE WAIKIKI AQUARIUM, founded in 1995, is a small nonprofit in the Animal-Related sector that reported $542K in total revenue in fiscal year 2023. Revenue surged 27% from the prior year, signaling strong growth momentum. The organization ran a surplus of $237K, a strong 44% operating margin.

Mission

TO INSPIRE AND PROMOTE UNDERSTANDING, APPRECIATION AND CONSERVATION OF PACIFIC MARINE LIFE.

🔒

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 $202,076

Program Service Revenue $0

Investment Income $354,973

Other Revenue $-15,326

TOTAL REVENUE $541,723

Expense Breakdown

Grants Paid $0

Salaries & Benefits $57,068

Fundraising Expenses $57,549

Program Expenses $155,747

Other Expenses $247,996

TOTAL EXPENSES $305,064

Year-over-Year Comparison

	2023	2022	Change
Revenue	$541,723	$427,843	+0.3%
Expenses	$305,064	$315,879	0.0%
Net Income	$236,659	$111,964	+1.1%

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

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

$57,068

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRYAN TEPPER	CO-CHAIRPERSON	2.00	Officer Director	$0	$0	$0
DIRK YOSHIZAWA	CO-CHAIRPERSON	2.00	Officer Director	$0	$0	$0
CHRISTOPHER COLE	CO-SECRETARY	5.00	Officer Director	$0	$0	$0
ALAN MATSUI	TREASURER	5.00	Officer Director	$0	$0	$0
JENNIFER ISOBE	DIRECTOR	2.00	Director	$0	$0	$0
CHARLES LOOMIS	DIRECTOR	2.00	Director	$0	$0	$0
NANCY TAYLOR	DIRECTOR	2.00	Director	$0	$0	$0
MONICA SALTER	DIRECTOR	2.00	Director	$0	$0	$0
LEE HIGA-OKAMOTO	FORMER DIRECTOR	2.00	Director	$0	$0	$0
ELIZABETH CHURCHILL	INTERIM EXECUTIVE DIRECTOR	30.00	Officer	$57,068	$0	$57,068

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	$541,723	$305,064	$4,551,853	$236,659
2022	$427,843	$315,879	$4,122,920	$111,964
2021	$465,291	$320,326	$5,085,899	$144,965
2020	$462,981	$669,544	$4,245,678	$-206,563
2019	$515,393	$524,291	$4,604,608	$-8,898
2018	$544,256	$583,528	$4,631,351	$-39,272

FRIENDS OF THE WAIKIKI AQUARIUM