Lahaina Arts Association

Nonprofit profile at a glance

EIN
262837470
IRS 990-EZ coverage
2013–2018
Forms available
Form 990-EZ 2018
Location
Lahaina, HI, USA
Phone
8086610111
Rating
33
Verdict
REVIEW
Rating confidence
Moderate
Sector
Professional Societies, Associations

Reported finances

Revenue
$45,806
Expenses
$58,200
Assets
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • Erin Brothers (Executive Director)
  • Rob Decamp (President)

People named in this filing

  • Erin Brothers (Executive Director)
  • Rob Decamp (President)
  • Courtney Violette (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Maui Youth Art Outreach is a program of Lahaina Arts Association, a 501(c)3 non profit organization dedicated to providing Maui County youth access to the creative

What it reported doing in 2018

Lahaina Arts Association is proud to provide 13 classes weekly, in the 2016-2017 fiscal year. Classes are at 8 accessiblelocations around Maui and Lanai-specifically targeting

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 0
  • Transparency & Controls: 82
  • Sustainability: 9
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -27.1%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 2; 2nd percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 47.9%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -42.3% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -9% per year; rating input score 0; 27th percentile among comparable filings
  • Asset growth: -44.6% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2013 to 2018
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Sustainability: Operating margin scored 18/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 2/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.