Maui Hotel & Lodging Association
Nonprofit profile at a glance
- EIN
- 990253751
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Wailuku, HI, USA
- Phone
- 8082448625
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $528,617
- Expenses
- $406,761
- Assets
- $363,076
- Liabilities
- $85,285
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
19 people listed
Highest reported compensation
- LISA PAULSON (FORMER EXECU): $102,107 total reported compensation
- SARAH NAOMI COOPER CHRISTENSEN (DEPUTY DIREC): $95,552 total reported compensation
- JOHN PELE (EXECUTIVE DI): $5,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The maui hotel & lodging association supports maui's hotel & visitor industry and employees. They voice the industry's concerns to government and public officials and strive to increase the involvement of the industry in the community.
Operating model
- Revenue model
- Membership-supported. 70% of the money available for current operations came from membership dues.
- Distribution model
- Direct operator. The filing allocates 94% 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
SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 66
- Accountability: 77
- Sustainability: 52
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 59.2%; rating input score 59
- Program expense ratio: 76.9%; rating input score 77
- Fundraising efficiency: $21.94 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: 1 of 6 controls in place; rating input score 17
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- 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; 63rd percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 23.1%; rating input score 79; 79th percentile among comparable filings
- Total-asset coverage ratio: 0.89; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0.23; rating input score 29; 29th percentile among comparable filings
- Officer compensation ratio: 49.8%; rating input score 2; 2nd percentile among comparable filings
Growth
- Program expense growth: 11.3% per year; rating input score 100; 67th percentile among comparable filings
- Revenue growth: 4.9% per year; rating input score 100; 43rd percentile among comparable filings
- Asset growth: 2.2% per year; rating input score 100; 26th percentile among comparable filings
Details
- Where the money goes: 59.2% of revenue deployed · 76.9% of spending went to programs
- Governance: 16 of 16 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $313K in reported program spending
- Leadership: top reported pay $102K · 19 people listed · 1 of 6 pay-setting controls reported
- Consistency: 31 of 31 current checks pass
- Schedules: 5 filed schedules · includes executive pay
- Filing history: 15 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 59/100.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- High — Sustainability: Officer compensation ratio scored 2/100.
- High — Sustainability: Liabilities to assets ratio scored 29/100.