Quick charity verification for West Maui Preservation Association (EIN: 201434103)
Verdict: West Maui Preservation Association appears trustworthy
85/100Mission Score
$70KRevenue
$46KAssets
3Red Flags
4Strengths
Red Flags
Inconsistent revenue streams leading to significant year-over-year fluctuations
Expenses exceeding revenue in multiple recent periods (e.g., 2023, 2020, 2019)
Declining asset base from a high of $341,524 in 2017 to $45,757 currently
Strengths
Zero officer compensation reported across all filings, indicating high spending efficiency
Consistently reports $0 in liabilities, demonstrating strong financial management
High transparency with readily available IRS 990 filings
Strong program focus due to minimal administrative overhead
Spending Breakdown
How West Maui Preservation Association allocates its funds across programs, administration, and fundraising.
90%
Program Spending
Healthy — majority goes to mission
7%
Admin Costs
Reasonable — admin costs in check
3%
Fundraising
Within typical range
How to read this: Well-run charities typically spend 75% or more on programs, keep admin under 25%, and fundraising under 15%. A high program ratio means more of every dollar goes directly to the mission.
How to Interpret This Report
What Red Flags Mean
Red flags are potential warning signs identified by AI analysis of IRS 990 filings. They may indicate issues like declining revenue, high executive pay relative to program spending, lack of transparency, or governance concerns. A single red flag does not necessarily mean an organization is untrustworthy, but multiple flags warrant further investigation before donating.
What Mission Score Measures
The Mission Score (0-100) evaluates how effectively a nonprofit fulfills its stated purpose. It combines multiple factors: program spending efficiency (how much goes to programs vs. overhead), financial health and sustainability, governance quality, transparency in reporting, and consistency of operations over time. A score of 70+ indicates strong alignment with the organization’s mission.
Using This Data for Donation Decisions
Use this report as one input in your decision. Look at the overall Mission Score for a quick assessment, review red flags and strengths for specific concerns, check the spending breakdown to see where money goes, and compare executive compensation to the organization’s size. Consider viewing the full transparency report for deeper analysis, and always verify tax-exempt status with the IRS before making large donations.
Frequently Asked Questions about West Maui Preservation Association
Is West Maui Preservation Association a legitimate charity?
Based on AI analysis of IRS 990 filings, West Maui Preservation Association (EIN: 201434103) appears trustworthy. Mission Score: 85/100. 3 red flags identified, 4 strengths noted.
Is West Maui Preservation Association a good charity to donate to?
West Maui Preservation Association has a Mission Score of 85/100. Revenue: $70K. Assets: $46K. Review the full transparency report for detailed spending breakdown and executive compensation analysis.
What is the EIN for West Maui Preservation Association?
The Employer Identification Number (EIN) for West Maui Preservation Association is 201434103. This is the unique tax ID assigned by the IRS.
What is a Mission Score?
The Mission Score is a 0-100 rating that measures how effectively a nonprofit fulfills its stated mission. It factors in program spending efficiency, financial transparency, governance practices, and outcome reporting. Scores above 70 indicate strong mission alignment, 40-69 suggest mixed performance, and below 40 signals potential concerns.
How does West Maui Preservation Association spend its money?
West Maui Preservation Association allocates 90% to programs, 7% to administration, and 3% to fundraising. Healthy nonprofits typically spend 75%+ on programs.
How can I verify West Maui Preservation Association's tax-exempt status?
You can verify West Maui Preservation Association's tax-exempt status using EIN 201434103 on the IRS Tax Exempt Organization Search (TEOS) at apps.irs.gov/app/eos. You can also request copies of their Form 990 directly from the organization, as they are required by law to provide them upon request.
AI Transparency Report
West Maui Preservation Association demonstrates a commitment to transparency, consistently reporting zero liabilities and zero officer compensation across all available filings. This indicates a lean operational structure and a focus on direct program delivery without significant executive overhead. However, the organization has experienced fluctuating revenues and expenses over the past decade, with several years showing expenses exceeding revenues, such as in 2023 ($36,449 expenses vs. $33,682 revenue) and 2020 ($183,072 expenses vs. $129,043 revenue). This pattern suggests potential reliance on prior year reserves or inconsistent funding streams.
The organization's financial health, while stable in terms of asset base (currently $45,757), shows a recent decline in assets from a high of $341,524 in 2017. The latest revenue of $70,388 is significantly lower than peak years like 2017 ($247,000) and 2021 ($207,370), indicating a need for more consistent fundraising or a re-evaluation of program scale. The absence of officer compensation is a strong positive for spending efficiency, as funds are not diverted to high executive salaries.
Overall, West Maui Preservation Association appears to be a transparent organization with a strong program focus, evidenced by the lack of executive compensation. However, its financial sustainability could be improved by addressing the recurring deficits and the declining asset trend. The organization's ability to manage its finances effectively while maintaining its mission will be crucial for its long-term impact.