Arc of Maui County Molokai Residence

Nonprofit profile at a glance

EIN
273545695
IRS 990 coverage
2020–2025
Forms available
Form 990 2025, Form 990-N 2015
Location
Wailuku, HI, USA
Phone
8082425781
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Sector
Low-Income & Subsidized Rental Housing

Reported finances

Revenue
$465,706
Expenses
$516,533
Assets
$1,663,559
Liabilities
$5,879

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • ASPEN WALLWORK (CHIEF EXECUTIVE OFFICER)
  • MOANA KAHO'OHANOHANO (PRESIDENT)
  • CHRISTOPHER TAKITANI (VICE PRESIDENT)

Highest reported compensation

  • NANCY SEGUNDO (CHIEF FINANCIAL OFFICER): $203,106 total reported compensation
  • ASPEN WALLWORK (CHIEF EXECUTIVE OFFICER): $185,053 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Helping the developmentally challenged, the organization is dedicated to provide or secure the opportunity for all people whom we represent and assist to set and realize their goals of where and how they will learn, live, work and play.

What it reported doing in 2025

Hcbs waiver services. To keep families in tact. Staff is assigned one on one with the clients. The areas of services inclued a specialized plan of action which guardians have agreed to. Each person has 3 specific attainable goals to be addressed. A team approach with professionals, parents and guardians is utilized.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - A large share of available resources goes toward mission work and program spending has grown recently. Some filing-based governance responses are negative or unanswered and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 55
  • Accountability: 0
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 92.9%; rating input score 93
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Missing
    • Other executive compensation review process: Missing
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -10.9%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 3.22; rating input score 70; 70th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 3%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 18% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 12.8% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 42nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 92.9% of spending went to programs
  • Governance: 0 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $480K in reported program spending
  • Leadership: top reported pay $203K · 10 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 24 of 26 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 6 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.