Maalaea Village Association
Nonprofit profile at a glance
- EIN
- 822026085
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-N 2022
- Location
- Wailuku, HI, USA
- Phone
- 8082816902
- Rating
- 49
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Community, Neighborhood Development
Reported finances
- Revenue
- $12,284
- Expenses
- $10,701
- Assets
- $369,636
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Tapani Vuori (Vice President)
- Tanci Mintz (President)
People named in this filing
- Nikta Houston (Director)
- James Richardson (Director)
- Robert Vafaie (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The purpose of this organization include natural resources conservation and protection of the unique Maalaea Village community to improve communication between all stakeholders and to educate and inform the Maalaea and Maui community on the need to preserve the rural ocean-oriented lifestyle of Maalaea Village. Objectives are to encourage active interest and involvement in the following: actions necessary to protect preserve and enhance the orderly and environmentally sound development improvement and sustained use of Maalaea Bay; protection of scenic vistas open space and safe free flow of traffic through the Maalaea corridor for the benefit of residents and visitors; protect land and marine resources sand dunes beach right of way wildlife wetlands and flood plains endangered and rare marine and native flora fauna and cultural resources; improve roads sidewalks bikeways parks harbors public transport domestic water supply water drainage and sewage disposal.
What it reported doing in 2024
Since October 2018 the Maalaea Village Association Wastewater Program has been actively leading the development of the Maalaea Regional Wastewater Reclamation System through its wastewater working group. Key accomplishments include securing funding from the Maui Office of Economic Development and the Hawaii State Legislatures Grant-In-Aid program. These funds supported crucial initial program activities including land surveys environmental assessments and preliminary design work. The program has also facilitated community outreach with four MVA public meetings that included a presentation on the wastewater program and its potential impact in improving ocean water quality and reef viability. Activity objectives: The short-term objective of the MVA Wastewater program is to administer congressional earmark funding from the EPA community grant process to perform detailed design and preliminary site preparation work to achieve "shovel-ready" status. The long-term goal is to establish a sustainable wastewater reclamation solution to replace 26 harmful near-shore sewage injection wells with an advanced wastewater treatment plant that will produce 100% irrigation reuse for disposal to a greenbelt firebreak planted with native trees and groundcover plants providing wildfire mitigation and environmental and community benefits. It is estimated that residents in over 560 residential units and 30 local businesses will benefit from the wastewater reclamation.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 verdict
MIXED - The filed numbers largely add up and most voting board members are independent. 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: 100
- Accountability: 70
- Sustainability: 73
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 12.9%; rating input score 67; 67th percentile among comparable filings
- Total-asset coverage ratio: 34.54; rating input score 88; 88th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings
Growth
- Program expense growth: -200% per year; rating input score 0; 0th percentile among comparable filings
- Revenue growth: -182.6% per year; rating input score 0; 1st percentile among comparable filings
- Asset growth: 102.6% per year; rating input score 100; 99th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $6K in reported program spending
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 31 of 41 current checks pass · 10 findings to review
- Schedules: 2 filed schedules
- Filing history: 2 filing years from 2023 to 2024
- Contacts: How to reach this organization
- 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 — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX ConferencesMeetings column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesInvstMgmntFees column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesLegal column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX FeesForServicesOther column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX Insurance column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX PaymentsToAffiliates column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.