Maui Adult Day Care Center for Senior Citizens and Disabled

Nonprofit profile at a glance

EIN
990216306
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Kahului, HI, USA
Phone
8088715804
Rating
87
Verdict
STRONG
Rating confidence
Moderate
Sector
Senior Centers

Official website

Reported finances

Revenue
$3,480,933
Expenses
$3,005,793
Assets
$3,951,838
Liabilities
$300,257

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • KYLE SAKAMOTO (PRESIDENT)
  • KATHY SUZUKI-KITAGAWA (VICE PRESIDENT)

People named in this filing

  • WILLIAM KINAKA (DIRECTOR)
  • ROY KATSUDA (DIRECTOR)
  • KYLE SAKAMOTO (PRESIDENT)

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

To provide adult day care services to our clients in a family environment that is safe and filled with love, and provide support to their families and caregivers.

What it reported doing in 2024

Provided a drop in program for the kupuna of hana to meet their social, creative, cultural, and physical needs. Program activities include water aerobics, sit and be fit, music & dancing, journal writing, arts & crafts, movies & popcorn, games, intergenerational activities, and cultural cooking demonstrations. On-going support is also provided with monthly caregiver support groups and quarterly caregiver workshops. Services provided include haircuts, manicures/pedicures, facials, lomi lomi (hawaiian massage), car wash, legal aid, meals on wheels, chore services, facsimile/printing, internet/computer, and information and assistance. The center also provides a free weekly video teleconfrencing session, featuring a variety of health related topics presented by guest speakers to this remote community. Approximately 528 people were served during the year.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.4%; rating input score 75
  • Program expense ratio: 86.8%; rating input score 87
  • Fundraising efficiency: $45.88 raised per $1 spent on fundraising; rating input score 77; 77th percentile among comparable filings

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 13.6%; rating input score 69; 69th percentile among comparable filings
  • Total-asset coverage ratio: 1.31; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 63; 63rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 91; 91st percentile among comparable filings

Growth

  • Program expense growth: 3.2% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 4.5% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 15.1% per year; rating input score 100; 74th percentile among comparable filings

Details

  • Where the money goes: 75.4% of revenue deployed · 86.8% of spending went to programs
  • Governance: 14 of 14 board members independent · 7 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $2.6M in reported program spending
  • Leadership: top reported pay $0 · 14 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.