PEARL CITY FOUNDATION (EIN 990352367) - 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

2000

Legal Domicile

Principal Officer

Jerry Higashi

Phone

8084562073

Tax Period

2022-07-01 to 2023-06-30

PEARL CITY FOUNDATION, founded in 2000, is a small nonprofit that reported $483K in total revenue in fiscal year 2022. Revenue surged 55% from the prior year, signaling strong growth momentum. Expenses of $424K left a modest 12% surplus.

Mission

Missions 1.To strength and enrich the Pearl City Community 2. To support recreational programs and program designed to lessen neighborhood tension

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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 (2022)

Revenue Breakdown

Contributions & Grants $21,599

Program Service Revenue $461,854

Investment Income $0

Other Revenue $0

TOTAL REVENUE $483,453

Expense Breakdown

Grants Paid $0

Salaries & Benefits $175,363

Fundraising Expenses $0

Program Expenses $399,840

Other Expenses $248,948

TOTAL EXPENSES $424,311

Year-over-Year Comparison

	2022	2021	Change
Revenue	$483,453	$311,656	+0.6%
Expenses	$424,311	$258,874	+0.6%
Net Income	$59,142	$52,782	+0.1%

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

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
JERRY HIGASHI	PRESIDENT	30.00	Officer Director	$0	$0	$0
JITS FUJIMURA	BOARD MEMBER	1.00	Director	$0	$0	$0
PAUL KUDO	BOARD MEMBER	1.00	Director	$0	$0	$0
ALICE KUDO	TREASURER	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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$483,453	$424,311	$1,597,275	$59,142
2022	$311,656	$258,874	$1,538,133	$52,782
2021	$296,411	$201,213	$1,485,351	$95,198
2020	$182,712	$299,042	$1,390,153	$-116,330
2018	$333,934	$331,705	$1,520,846	$2,229

PEARL CITY FOUNDATION