HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS (EIN 996009349) - 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

1932

Legal Domicile

Principal Officer

CHAD FUNASAKI

Phone

8085379475

Tax Period

2022-07-01 to 2023-06-30

HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS, founded in 1932, is a small nonprofit that reported $527K in total revenue in fiscal year 2022. Expenses of $505K left a modest 4% surplus.

Mission

TO PROMOTE HIGH STANDARDS OF INTEGRITY AND COMPETENCE WITHIN THE ACCOUNTING PROFESSION.

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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 $39,982

Program Service Revenue $464,248

Investment Income $17,664

Other Revenue $5,169

TOTAL REVENUE $527,063

Expense Breakdown

Grants Paid $0

Salaries & Benefits $239,500

Fundraising Expenses $0

Program Expenses $266,232

Other Expenses $265,426

TOTAL EXPENSES $504,926

Year-over-Year Comparison

	2022	2021	Change
Revenue	$527,063	$525,513	+0.0%
Expenses	$504,926	$454,394	+0.1%
Net Income	$22,137	$71,119	-0.7%

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

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

$141,822

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RYAN K SUEKAWA	PRESIDENT	1.00	Officer Director	$0	$0	$0
FRANKLIN T KUDO	PRESIDENT - ELECT	1.00	Officer Director	$0	$0	$0
TRISHA N NOMURA	VICE-PRESIDENT	1.00	Officer Director	$0	$0	$0
CHAD K FUNASAKI	TREASURER	1.00	Officer Director	$0	$0	$0
NATALIE MH TANIGUCHI	ASS'T SECRETARY	1.00	Director	$0	$0	$0
RON I HELLER	DIRECTOR	1.00	Director	$0	$0	$0
ADRIAN K HONG	DIRECTOR	1.00	Director	$0	$0	$0
NELSON K LAU	DIRECTOR	1.00	Director	$0	$0	$0
CHANTAL MENTZER	DIRECTOR	1.00	Director	$0	$0	$0
EDMUND N NAKANO	IMMEDIATE PAST PRESIDENT	1.00	Director	$0	$0	$0
DARRYL K NITTA	DIRECTOR	1.00	Director	$0	$0	$0
GRAYSON Y NOSE	DIRECTOR	1.00	Director	$0	$0	$0
NORMAN N OKIMOTO	DIRECTOR	1.00	Director	$0	$0	$0
JOEL C PERALTO	DIRECTOR	1.00	Director	$0	$0	$0
GORDON M TOM	DIRECTOR	1.00	Director	$0	$0	$0
KATHY CASTILLO	EXECUTIVE DIRECTOR	40.00	Officer	$120,317	$21,505	$141,822

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	$527,063	$504,926	$1,133,804	$22,137
2022	$525,513	$454,394	$1,017,874	$71,119
2021	$599,061	$488,174	$979,558	$110,887
2020	$610,398	$568,281	$833,471	$42,117
2020	$610,398	$568,281	$833,471	$42,117
2019	$563,184	$602,892	$791,215	$-39,708
2018	$701,577	$636,514	$807,136	$65,063
2018	$701,577	$636,514	$807,136	$65,063

HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS