Big Brothers Big Sisters of Maui

Nonprofit profile at a glance

Source: IRS Form 990. Selected filing: tax year 2011. Amounts in USD.

10 people listed

Source: IRS Form 990. Selected filing: tax year 2011. Names and roles reflect this filing, not necessarily current officeholders.

To provide Maui County's children

We recruit and train volunteer men and women to serve as surrogate brothers and sisters to children deprived of adequate parental relationships.

Revenue model: Donor-supported. 72% of the money available for current operations came from contributions and gifts.
Distribution model: Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Consistency checks: 91.7%; rating input score 92; 16th percentile among comparable filings
Pay-setting controls: Limited
Foreign activity oversight: Limited
Grant itemization coverage: Limited
Major donor itemization: Yes; rating input score 100
Related-party transparency: Limited

Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail

Operating margin: 1.4%; rating input score 49; 49th percentile among comparable filings
Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
Liabilities to assets ratio: Limited
Officer compensation ratio: 26.2%; rating input score 14; 14th percentile among comparable filings

Program expense growth: Limited
Revenue growth: -12% per year; rating input score 0; 23rd percentile among comparable filings
Asset growth: -77.6% per year; rating input score 0; 3rd percentile among comparable filings

Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
Programs: 1 filed program accomplishment · $279K in reported program spending
Leadership: top reported pay $53K · 10 people listed
Consistency: 21 of 22 current checks pass · 1 finding to review
Schedules: 4 filed schedules · includes major donors
Filing history: 2 filing years from 2010 to 2011
Money network: Resolved incoming and outgoing counterparties from filed money flows.
Related organizations: Filed and resolved organization relationships.
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.

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

High — Growth: Revenue growth scored 0/100.
High — Growth: Asset growth scored 0/100.
High — Sustainability: Total-asset coverage ratio scored 0/100.
Moderate — Sustainability: Operating margin scored 49/100.
Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
Review — Accountability: Governance controls: Independent financial-statement audit not reported.
High — Sustainability: Officer compensation ratio scored 14/100.