HAWAII CATTLEMENS COUNCIL

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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

1959

Legal Domicile

Principal Officer

NICOLE K GALASE

Phone

8083336755

Tax Period

2023-01-01 to 2023-12-31

HAWAII CATTLEMENS COUNCIL, founded in 1959, is a small nonprofit that reported $258K in total revenue in fiscal year 2023. Revenue surged 28% from the prior year, signaling strong growth momentum.

Mission

TO ENCOURAGE AND IMPROVE RANCHING IN HAWAII.

Program Service Accomplishments

Program 1

ADVOCATED PUBLIC POLICIES WHICH SUPPORT ECONOMIC SUSTAINABILITY OF GRAZING AND OTHER COMPATIBLE MANAGED OPEN SPACES USES; ENSURED BOTH LOCAL AND OUT-OF-STATE MARKETS AND PRODUCTION OPPORTUNITIES WITH ECONOMICALLY VIABLE TRANSPORTATION ALTERNATIVES; AND EDUCATED THE GENERAL PUBLIC (INCLUDING CHILDREN), POLICY MAKERS AND STAKEHOLDERS ON ISSUES CRITICAL FOR THE SURVIVAL OF THE BEEF INDUSTRY IN HAWAII.

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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 $183,816

Program Service Revenue $42,089

Investment Income $2,329

Other Revenue $29,285

TOTAL REVENUE $257,519

Expense Breakdown

Grants Paid $0

Salaries & Benefits $172,965

Fundraising Expenses $35,312

Other Expenses $108,407

TOTAL EXPENSES $281,372

Year-over-Year Comparison

	2023	2022	Change
Revenue	$257,519	$201,353	+0.3%
Expenses	$281,372	$252,233	+0.1%
Net Income	$-23,853	$-50,880	-0.5%

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

$104,812

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GALASE NICOLE K	MANAGING DIR	40.00	Director	$104,812	$0	$104,812
MONIZ JERRY	Director	0.50	Director	$0	$0	$0
GOTTLIEB ALAN	SECRETARY/TREAS	4.00	Officer Director	$0	$0	$0
BEATON DOUG	Director	0.50	Director	$0	$0	$0
PATRIE LANI	Vice President	4.00	Officer Director	$0	$0	$0
CRAVEN BRITT	Director	0.50	Director	$0	$0	$0
NAPIER BRIDGET	Director	0.50	Director	$0	$0	$0
MELONE ANGELICA	Director	12.00	Director	$0	$0	$0
BRUN WAYLON	Director	0.50	Director	$0	$0	$0
ENGLISH OLIVER	Director	0.50	Director	$0	$0	$0
GOMES JAMES	PAST PRESIDENT	4.00	Officer Director	$0	$0	$0
JOAQUIN DYLEN	Director	0.50	Director	$0	$0	$0
KIM ETHAN	Director	0.50	Director	$0	$0	$0
BALTHAZAR BRENDAN	Director	0.50	Director	$0	$0	$0
MORGAN JOHN	President	4.00	Director	$0	$0	$0
WOOD GEORGE	Director	0.50	Director	$0	$0	$0
THOMPSON THERESA	Director	0.50	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	$257,519	$281,372	$238,255	$-23,853
2022	$201,353	$252,233	$252,926	$-50,880
2020	$244,911	$199,019	$321,190	$45,892
2019	$271,207	$245,311	$272,423	$25,896
2018	$209,015	$304,901	$244,740	$-95,886