HAWAII LIQUOR WHOLESALERS ASSOCIATION (EIN 990345372) - 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

1999

Legal Domicile

Principal Officer

MANUEL R ESPINOZA

Phone

8085297300

Tax Period

2023-01-01 to 2023-12-31

HAWAII LIQUOR WHOLESALERS ASSOCIATION, founded in 1999, is a micro nonprofit in the Community Improvement sector that reported $72K in total revenue in fiscal year 2023.

Mission

MEMBERS ASSESMENTS CONTRIBUTED TO THE CONTINUED "WATCH DOG EFFECT" THE ASSOCIATION HAS OVER THE ALCOHOLIC BEVERAGE INDUSTRY BY SUPPORTING ADVOCATES AND LOBBYISTS TO PROTECT THE INTERESTS OF THE MEMBERS OF THE ASSOCIATION.

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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 $0

Program Service Revenue $72,000

Investment Income $1

Other Revenue $0

TOTAL REVENUE $72,001

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $51,584

Other Expenses $76,870

TOTAL EXPENSES $76,870

Year-over-Year Comparison

	2023	2022	Change
Revenue	$72,001	$72,000	+0.0%
Expenses	$76,870	$67,584	+0.1%
Net Income	$-4,869	$4,416	-2.1%

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

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
WARREN A SHON	PRESIDENT/DIRECTOR	5.00	Officer Director	$0	$0	$0
PHILANA BOUVIER	VICE PRESIDENT/ DIRECTOR	5.00	Officer Director	$0	$0	$0
KENNETH G K HOO	SECRETARY/ DIRECTOR	5.00	Officer Director	$0	$0	$0
MANUEL R ESPINOZA	VICE PRESIDENT/TREASURER	5.00	Officer	$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	$72,001	$76,870	$78,262	$-4,869
2022	$72,000	$67,584	$80,831	$4,416
2021	$72,000	$77,399	$81,415	$-5,399
2020	$72,000	$59,309	$81,814	$12,691
2019	$72,000	$76,297	$69,123	$-4,297
2018	$72,000	$67,718	$78,420	$4,282

HAWAII LIQUOR WHOLESALERS ASSOCIATION