West Maui Preservation Association
Nonprofit profile at a glance
- EIN
- 201434103
- IRS 990-EZ coverage
- 2023–2024
- Forms available
- Form 990 2022, Form 990-EZ 2024, Form 990-N 2007
- Location
- Lahaina, HI, USA
- Rating
- 93
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Community, Neighborhood Development
Reported finances
- Revenue
- $70,388
- Expenses
- $104,059
- Assets
- $45,757
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- KAI NISHIKI (VICE PRESIDENT)
- KANOE STEWARD (PRESIDENT)
People named in this filing
- CLAIRE DAOANG (TREASURER)
- KAI NISHIKI (VICE PRESIDENT)
- KARYN KANEKOA (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Preserving the natural physical environment of the west maui and north beach community through public enhancement projects. Because west maui is undergoing tremendous development and changes, government agencies have generally not been able to keep up with the community's needs for public recreational facilities, environmental protection, protection of shoreline and nearshore areas for public, regional drainage, traffic impacts and other important public and cultural needs. The organization has opposed specific development projects and obtained significant concessions in the public interest which have provided for public needs stated above. This organization has also enhanced public education, and directly implemented community betterment projects.
What it reported doing in 2024
Study of water quality problems associated with lahaina wastewater treatment facility and remediation of identified problems at the federal, state, and county levels.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 96
- Transparency & Controls: 100
- Sustainability: 29
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 89.8%; rating input score 90
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -47.8%; rating input score 13; 13th percentile among comparable filings
- Total-asset coverage ratio: 0.44; rating input score 27; 27th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: 131.1% per year; rating input score 100; 98th percentile among comparable filings
- Revenue growth: 4.7% per year; rating input score 100; 70th percentile among comparable filings
- Asset growth: -1.9% per year; rating input score 0; 32nd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 89.8% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 4 filed program accomplishments · $93K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 3 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 — Sustainability: Operating margin scored 13/100.
- High — Sustainability: Total-asset coverage ratio scored 27/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.