HAWAIIAN ISLAND TWISTERS (EIN 990331189) - 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

1997

Legal Domicile

Principal Officer

DEREK Y HIGA

Phone

8088394494

Tax Period

2023-01-01 to 2023-12-31

HAWAIIAN ISLAND TWISTERS, founded in 1997, is a community nonprofit in the Recreation & Sports sector that reported $1.4M in total revenue in fiscal year 2023. Revenue surged 30% from the prior year, signaling strong growth momentum.

Mission

TO PROMOTE THE SPORT OF GYMNASTICS IN HAWAII BY PROVIDING EDUCATION AND TRAINING IN GYMNASTICS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $1,526

Program Service Revenue $1,392,206

Investment Income $0

Other Revenue $43,326

TOTAL REVENUE $1,437,058

Expense Breakdown

Grants Paid $0

Salaries & Benefits $777,048

Fundraising Expenses $0

Program Expenses $1,418,765

Other Expenses $641,717

TOTAL EXPENSES $1,418,765

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,437,058	$1,103,641	+0.3%
Expenses	$1,418,765	$1,197,077	+0.2%
Net Income	$18,293	$-93,436	-1.2%

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

$31,450

Total Directors

$31,450

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JODY D RAPP	EXECUTIVE DI	40.00	Highest	$106,130	$12,701	$118,831
DEREK Y HIGA	PRESIDENT/DI	2.00	Officer Director	$0	$0	$0
JAN K KUHNS	SEC/TRES/DIR	20.00	Officer Director	$31,450	$0	$31,450
BRYAN Y AYAKAWA	VICE PRES/DI	1.00	Officer 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	$1,437,058	$1,418,765	$738,644	$18,293
2022	$1,103,641	$1,197,077	$720,351	$-93,436
2021	$1,181,704	$927,977	$813,787	$253,727
2020	$937,565	$955,308	$560,060	$-17,743
2019	$1,762,657	$1,845,412	$577,803	$-82,755
2018	$1,775,239	$1,785,450	$660,558	$-10,211

HAWAIIAN ISLAND TWISTERS