WAIPAHU COMMUNITY FOUNDATION

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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

1992

Legal Domicile

Principal Officer

BANK OF HAWAII

Phone

8086944393

Tax Period

2023-07-01 to 2024-06-30

WAIPAHU COMMUNITY FOUNDATION, founded in 1992, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $231K in total revenue in fiscal year 2023. Revenue surged 117% from the prior year, signaling strong growth momentum. Expenses of $211K left a modest 8% surplus.

Mission

TO PROVIDE SUPPORT FOR CHARITABLE AND EDUCATIONAL PURPOSES AND PROGRAMS IN WAIPAHU, HAWAII, PRINCIPALLY FOR PROGRAMS BENEFITING LOCAL SCHOOLS, PROGRAMS COMBATING JUVENILE DELINQUENCY (INCLUDING YOUTH RELATED ACTIVITIES AND ANTI-DRUG, CRIME PREVENTION, AND RECREATIONAL PROGRAMS OR ACTIVITIES), HEALTH RELATED PROGRAMS AND CULTURAL PROGRAMS OR FACILITIES.

Program Service Accomplishments

Program 1

Expenses: $169,567

PROVIDE SUPPORT FOR THE CHARITABLE AND EDUCATIONAL PURPOSES AND PROGRAMS OF DESIGNATED CHARITABLE ORGANIZATIONS.

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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 $0

Program Service Revenue $0

Investment Income $230,600

Other Revenue $0

TOTAL REVENUE $230,600

Expense Breakdown

Grants Paid $169,567

Salaries & Benefits $27,298

Fundraising Expenses $0

Program Expenses $169,567

Other Expenses $14,223

TOTAL EXPENSES $211,088

Year-over-Year Comparison

	2023	2022	Change
Revenue	$230,600	$106,447	+1.2%
Expenses	$211,088	$218,962	0.0%
Net Income	$19,512	$-112,515	-1.2%

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

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
DAVID O'NEAL	PRESIDENT/DIRECTOR	N/A	Officer Director	$0	$0	$0
HENRY AQUINO	VP/DIRECTOR	N/A	Officer Director	$0	$0	$0
JENNIFER TOWNSEND	SECRETARY/DIRECTOR	N/A	Officer Director	$0	$0	$0
RICHARD ITO	DIRECTOR	N/A	Director	$0	$0	$0
SHERI DEFREITAS	DIRECTOR	N/A	Director	$0	$0	$0
ZACHARY SHEETS	DIRECTOR	N/A	Director	$0	$0	$0
KENT KUDO	DIRECTOR	N/A	Director	$0	$0	$0
PRIMA DONNA TAPAT	DIRECTOR	N/A	Director	$0	$0	$0
YOSHIKO YAMAUCHI	DIRECTOR	N/A	Director	$0	$0	$0
BANK OF HAWAII	TRUSTEE	1.0		$27,298	$0	$27,298

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	$230,600	$211,088	$2,165,656	$19,512
2023	$106,447	$218,962	$2,139,822	$-112,515
2022	$173,761	$171,600	$2,276,660	$2,161
2021	$205,759	$168,018	$2,232,422	$37,741