LANIKAI ASSOCIATION (EIN 996009123) - 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

1965

Legal Domicile

Principal Officer

CHOW YU

Phone

7138247270

Tax Period

2024-07-01 to 2025-06-30

LANIKAI ASSOCIATION, founded in 1965, is a small nonprofit that reported $109K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. The organization ran a surplus of $33K, a strong 30% operating margin.

Mission

PARK AND COMMUNITY CENTER FOR USE OF COMMUNITY ACTIVITIES SUCH AS BROWNIES/GIRL SCOUTS, PLAYS, CRAFT FAIRS, MEETINGS, BASKETBALL COURT, KEIKI PLAYGROUND, SPORTS ACTIVITIES.

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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 $55,582

Program Service Revenue $0

Investment Income $4,913

Other Revenue $48,894

TOTAL REVENUE $109,389

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $61,032

Program Expenses $15,523

Other Expenses $76,555

TOTAL EXPENSES $76,555

Year-over-Year Comparison

	2024	2023	Change
Revenue	$109,389	$99,184	+0.1%
Expenses	$76,555	$103,708	-0.3%
Net Income	$32,834	$-4,524	-8.3%

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

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
JAMES BERSSON	DIRECTOR	N/A	Director	$0	$0	$0
TOM CESTARE	PRESIDENT, D	N/A	Officer Director	$0	$0	$0
SUSANNE DANER	DIRECTOR	N/A	Director	$0	$0	$0
MICHAEL GROZA	DIRECTOR	N/A	Director	$0	$0	$0
EDWIN D HARDMAN JR	DIRECTOR	N/A	Director	$0	$0	$0
SUSAN KING	SECRETARY, D	N/A	Officer Director	$0	$0	$0
STEVEN PROCTOR	VICE PRES, D	N/A	Officer Director	$0	$0	$0
KRISTOF SILLS	DIRECTOR	N/A	Director	$0	$0	$0
BRIAN SMITH	DIRECTOR	N/A	Director	$0	$0	$0
EVAN WEBER	DIRECTOR	N/A	Director	$0	$0	$0
NATASHA WONG	DIRECTOR	N/A	Director	$0	$0	$0
SYLVIA YIM	VICE PRES, D	N/A	Officer Director	$0	$0	$0
CHOW YU	TREASURER/DI	N/A	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	$109,389	$76,555	$645,989	$32,834
2024	$99,184	$103,708	$615,471	$-4,524
2023	$63,942	$65,858	$593,374	$-1,916
2022	$72,787	$58,182	$595,288	$14,605
2021	$43,189	$50,401	$580,683	$-7,212

LANIKAI ASSOCIATION