THE HAWAI'I LIBRARY ASSOCIATION

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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

1966

Legal Domicile

Principal Officer

JENNIFER MAGDALOYO

Phone

8089565951

Tax Period

2025-03-01 to 2026-02-28

THE HAWAI'I LIBRARY ASSOCIATION, founded in 1966, is a micro nonprofit in the Education sector that reported $31K in total revenue in fiscal year 2025. Revenue decreased 17% compared to the prior year. The organization ran a surplus of $10K, a strong 32% operating margin.

Mission

TO INFORM AND EDUCATE HAWAII'S PROFESSIONAL LIBRARIANS WITH CURRENT INFORMATION TO ENHANCE THEIR PROFESSION.

Program Service Accomplishments

Program 1

Expenses: $11,320 Revenue: $24,777

ANNUAL CONFERENCE FOR PROFESSIONAL LIBRARIANS

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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 (2025)

Revenue Breakdown

Contributions & Grants $4,641

Program Service Revenue $24,777

Investment Income $1,795

Other Revenue $0

TOTAL REVENUE $31,213

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $11,320

Other Expenses $21,208

TOTAL EXPENSES $21,208

Year-over-Year Comparison

	2025	2024	Change
Revenue	$31,213	$37,776	-0.2%
Expenses	$21,208	$27,667	-0.2%
Net Income	$10,005	$10,109	0.0%

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

N/A

Independent Members

N/A

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
KELLY ANN CAMPBELL	PRESIDENT	3.00	Officer	$0	$0	$0
AI-CHIN OEHLERS	TREASURER	3.00	Officer	$0	$0	$0
TAI ARAKAWA	SECRETARY	2.00	Officer	$0	$0	$0
ELLEN RAE CACHOLA	VICE-PRESIDENT	3.00	Officer	$0	$0	$0
JENNIFER MAGDALOYO	TREASURER	3.00	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
2026	$31,213	$21,208	$131,096	$10,005
2025	$37,776	$27,667	$121,091	$10,109
2024	$105,515	$81,857	$110,982	$23,658
2023	$27,499	$23,525	$87,324	$3,974
2022	$19,916	$15,402	$83,350	$4,514
2021	$21,810	$7,588	$78,836	$14,222