KAPAHULU CENTER (EIN 990326808) - 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

1996

Legal Domicile

Principal Officer

ALLISON LEE-TAKAMINE

Phone

8087371748

Tax Period

2024-01-01 to 2024-12-31

KAPAHULU CENTER, founded in 1996, is a micro nonprofit in the Human Services sector that reported $94K in total revenue in fiscal year 2024. Revenue surged 21% from the prior year, signaling strong growth momentum. Expenses of $114K exceeded revenue, resulting in a 20% operating deficit.

Mission

TO PROVIDE A COMMUNITY FOCAL POINT WHERE INDIVIDUALS COME FOR ACTIVITIES AND SERVICES NECESSARY TO ENHANCE THEIR DIGNITY AND SUPPORT THEIR INDEPENDENCE, AND ENCOURAGE THEIR INVOLVEMENT IN THE CENTER AND THE COMMUNITY.

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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 $34,198

Program Service Revenue $1,052

Investment Income $181

Other Revenue $58,940

TOTAL REVENUE $94,371

Expense Breakdown

Grants Paid $0

Salaries & Benefits $56,891

Fundraising Expenses $9,700

Program Expenses $50,704

Other Expenses $56,647

TOTAL EXPENSES $113,538

Year-over-Year Comparison

	2024	2023	Change
Revenue	$94,371	$77,695	+0.2%
Expenses	$113,538	$100,933	+0.1%
Net Income	$-19,167	$-23,238	-0.2%

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
LAWRENCE CHINN	VICE-PRESIDE	0.25	Officer Director	$0	$0	$0
LORI HAMANO	PRESIDENT	1.00	Officer Director	$0	$0	$0
GLENN KATO	DIRECTOR	0.25	Director	$0	$0	$0
ALLISON LEE-TAKAMINE	SECRETARY	1.00	Officer Director	$0	$0	$0
KARA WARSH	DIRECTOR	0.25	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	$94,371	$113,538	$1,146,158	$-19,167
2023	$77,695	$100,933	$1,175,794	$-23,238
2022	$45,994	$70,562	$1,196,490	$-24,568
2021	$24,324	$81,764	$1,216,364	$-57,440
2020	$36,052	$75,485	$1,164,250	$-39,433
2019	$58,824	$93,346	$1,120,373	$-34,522
2018	$64,928	$98,205	$1,139,812	$-33,277

KAPAHULU CENTER