Montessori of Maui Inc
Nonprofit profile at a glance
- EIN
- 990223419
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Makawao, HI, USA
- Phone
- 8085730374
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Kindergarten, Preschool, Nursery School, Early Admissions
Reported finances
- Revenue
- $4,894,843
- Expenses
- $4,818,963
- Assets
- $14,857,523
- Liabilities
- $3,511,268
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
22 people listed
Executive titles in this filing
- SARA TEKULA (PRESIDENT)
Highest reported compensation
- JOHN D CARLSTROEM (HEAD OF SCHO): $148,901 total reported compensation
- ERIC DUSTMAN (PAST HEAD OF): $147,144 total reported compensation
- TRESSA DELISA (DIRECTOR OF): $114,547 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 montessori school of maui provides a comprehensive curriculum from early childhood into adolescence by following the principles, spirit and philosophy of dr. Maria montessori's method of education. This approach features a collaborative learning environment to stimulate each student's critical thinking skills, cultivate inquisitive minds and empower children to actively participate in the rapidly changing environment of the twenty- first century.
What it reported doing in 2024
The middle school program consists of 15 students ages 12 thru 14 years. Adolescence is a powerful age, an age of explosive growth and change on all levels-physical, social, emotional, and intellectual. Our middle school program recognizes the tremendous power and potential of this age and provides a nurturing academic community, which positively supports and challenges adolescents. The program seeks to satisfy a teenager's commanding needs: the need to work at activities that have meaning and that educate; the need to be involved in social and political relationships; and the need to experience the land. Upon graduation from the middle school, each student is exposed to and well versed in knowledge and skills common to pre-collegiate curriculum.
Operating model
- Revenue model
- Earned-program. 90% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 91% 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 69
- Transparency & Controls: 94
- Accountability: 100
- Sustainability: 49
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 75.7%; rating input score 76
- Program expense ratio: 80.1%; rating input score 80
- Fundraising efficiency: $1.76 raised per $1 spent on fundraising; rating input score 4; 4th 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: 100%; rating input score 100; 72nd 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: 8 of 8 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: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 1.6%; rating input score 40; 40th percentile among comparable filings
- Total-asset coverage ratio: 3.08; rating input score 74; 74th percentile among comparable filings
- Liabilities to assets ratio: 0.24; rating input score 40; 40th percentile among comparable filings
- Officer compensation ratio: 8.5%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: 1.7% per year; rating input score 100; 20th percentile among comparable filings
- Revenue growth: 4.3% per year; rating input score 100; 36th percentile among comparable filings
- Asset growth: 0.3% per year; rating input score 100; 13th percentile among comparable filings
Details
- Where the money goes: 75.7% of revenue deployed · 80.1% of spending went to programs
- Governance: 19 of 19 board members independent · 8 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $3.9M in reported program spending
- Leadership: top reported pay $149K · 22 people listed
- Consistency: 33 of 33 current checks pass
- Schedules: 7 filed schedules · includes major donors and grants
- Filing history: 16 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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: Fundraising efficiency scored 4/100.
- Moderate — Sustainability: Operating margin scored 40/100.
- Moderate — Sustainability: Officer compensation ratio scored 35/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 40/100.