Maui AIDS Foundation Inc

Nonprofit profile at a glance

EIN
990256926
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Wailuku, HI, USA
Phone
8082424900
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Health

Official website

Reported finances

Revenue
$2,246,779
Expenses
$2,183,192
Assets
$901,875
Liabilities
$309,829

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

Leadership & pay

5 people listed

Executive titles in this filing

  • BUU-AN NGUYEN (PRESIDENT)
  • LINDA HERBERGER (VICE PRESIDENT)

People named in this filing

  • BUU-AN NGUYEN (PRESIDENT)
  • LINDA HERBERGER (VICE PRESIDENT)
  • VALENTINA WATSON (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. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of maui AIDS foundation is to promote the sexual health and well-being of the members of our community by providing testing, prevention, care, housing services, and harm reduction services.

What it reported doing in 2024

During the year, maui AIDS foundation provided an array of prevention, harm reduction care and housing services to residents of maui county and housing services to residents of the neighbor islands who were infected or affected by HIV/AIDS. Services included case management, primary care access and affordability, health insurance enrollment, emotional support, food pantry, hygiene supplies, syringe exchange, rent support, targeted outreach, testing for persons at risk for infection and community-wide awareness-raising. 149 persons living with HIV/AIDS received care supportive services, 963 were tested for HIV, hcv, syphilis and gonorrhea, and 103 persons received long and short-term rent support.

Operating model

Revenue model
Grant-funded. 91% of the money available for current operations came from government grants.
Distribution model
Hybrid. The nonprofit split its reported program spending across 61% for direct work, and 39% for grants.

The verdict

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

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 86
  • Accountability: 100
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.6%; rating input score 90
  • Program expense ratio: 92.2%; rating input score 92
  • Fundraising efficiency: $40.5 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 85.4%; rating input score 85; 23rd percentile among comparable filings
  • 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: 2.8%; rating input score 44; 44th percentile among comparable filings
  • Total-asset coverage ratio: 0.41; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.34; rating input score 31; 31st 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; 29th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 6.7% per year; rating input score 100; 43rd percentile among comparable filings

Details

  • Where the money goes: 89.6% of revenue deployed · 92.2% of spending went to programs
  • Governance: 5 of 5 board members independent · 7 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $2M in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 28 of 29 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 16 filing years from 2009 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: Operating margin scored 44/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.