Friends Of Old Maui High School

Friends Of Old Maui High School maintains stable assets and no liabilities despite recent operating deficits.

EIN: 201622825 · Paia, HI · NTEE: A80 · Updated: 2026-03-28

$71KRevenue

$130KAssets

88/100Mission Score (Excellent)

A80

About Friends Of Old Maui High School

Friends Of Old Maui High School (EIN: 201622825) is a nonprofit organization based in Paia, HI, classified under NTEE code A80. The organization reported total revenue of $71K and total assets of $130K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Friends Of Old Maui High School's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Friends Of Old Maui High School demonstrates consistent financial activity, with revenues and expenses generally in the range of $50,000 to $100,000 annually over the past decade. The organization has maintained a healthy asset base, currently at $129,867, with no reported liabilities in the most recent filings, indicating strong financial stability. While the organization experienced deficits in 2023 and 2022, with expenses exceeding revenue by $13,746 and $33,245 respectively, it has historically managed its finances well, as evidenced by a surplus in 2021. The consistent reporting of 0% officer compensation across all filings suggests a volunteer-driven leadership, which is a positive indicator for donor confidence and efficient use of funds.

The organization's financial health appears stable, supported by its asset reserves. The absence of liabilities in recent years is a significant strength. However, the recent trend of expenses exceeding revenue warrants monitoring to ensure long-term sustainability. The consistent filing of IRS 990 forms over 13 periods, coupled with the detailed financial data provided, indicates a commitment to transparency. The lack of officer compensation further enhances its transparency and efficiency profile, as more funds are likely directed towards its mission.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Friends Of Old Maui High School with a Mission Score of 88 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, Friends Of Old Maui High School allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Executive compensation is consistently reported as 0% across all filings, indicating a volunteer-led organization, which is highly efficient for an organization of this size.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Friends Of Old Maui High School's IRS 990 filings:

Recent operating deficits in 2023 ($13,746) and 2022 ($33,245) where expenses exceeded revenue.

Strengths

The following positive indicators were identified for Friends Of Old Maui High School:

Consistent 0% officer compensation across all filings, indicating volunteer leadership.
Healthy asset base of $129,867, providing financial stability.
No reported liabilities in recent filings (2023, 2022, 2021), demonstrating strong financial health.
Long history of IRS 990 filings (13 periods), indicating transparency and compliance.
Stable revenue streams over the past decade, generally between $50,000 and $100,000.

Frequently Asked Questions about Friends Of Old Maui High School

Is Friends Of Old Maui High School a good charity?

Based on the available data, Friends Of Old Maui High School appears to be a good charity. It demonstrates strong financial stability with a healthy asset base ($129,867) and no liabilities in recent years. The consistent 0% officer compensation indicates that all funds are directed towards its mission, and its long filing history shows a commitment to transparency.

What is the organization's financial trend?

The organization's financial trend shows consistent revenue and expenses generally between $50,000 and $100,000. While it experienced operating deficits in 2023 (expenses $84,351 vs. revenue $70,605) and 2022 (expenses $106,219 vs. revenue $72,974), it had a surplus in 2021 (revenue $84,309 vs. expenses $57,019). Assets have remained stable, currently at $129,867, and liabilities have been eliminated in recent years.

How does the organization manage its leadership costs?

The organization manages its leadership costs exceptionally well, reporting 0% officer compensation in all 13 filings. This indicates a volunteer-driven leadership, which maximizes the proportion of funds available for program activities.

Filing History

IRS 990 filing history for Friends Of Old Maui High School showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Friends Of Old Maui High School's revenue has declined by 11.1%, moving from $79K to $71K. Total assets decreased by 28.8% over the same period, from $182K to $130K. Total functional expenses rose by 9.2%, from $77K to $84K. In its most recent filing year (2023), Friends Of Old Maui High School reported a deficit of $14K, with expenses exceeding revenue.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$71K	$84K	$130K	$0	—	View 990
2022	$73K	$106K	$144K	$0	—	View 990
2021	$84K	$57K	$177K	$0	—	—
2020	$28K	$37K	$118K	$0	—	—
2019	$69K	$68K	$129K	$1K	—	View 990
2018	$74K	$73K	$129K	$2K	—	View 990
2017	$55K	$67K	$128K	$2K	—	View 990
2016	$64K	$75K	$141K	$3K	—	View 990
2015	$76K	$84K	$151K	$2K	—	View 990
2014	$70K	$87K	$163K	$2K	—	View 990
2013	$134K	$121K	$181K	$2K	—	View 990
2012	$97K	$113K	$168K	$2K	—	View 990
2011	$79K	$77K	$182K	$837	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $71K, expenses of $84K, and assets of $130K (revenue -3.2% year-over-year).
2022: Revenue of $73K, expenses of $106K, and assets of $144K (revenue -13.4% year-over-year).
2021: Revenue of $84K, expenses of $57K, and assets of $177K (revenue +206.2% year-over-year).
2020: Revenue of $28K, expenses of $37K, and assets of $118K (revenue -60.4% year-over-year).
2019: Revenue of $69K, expenses of $68K, and assets of $129K (revenue -5.7% year-over-year).
2018: Revenue of $74K, expenses of $73K, and assets of $129K (revenue +34.3% year-over-year).
2017: Revenue of $55K, expenses of $67K, and assets of $128K (revenue -13.9% year-over-year).
2016: Revenue of $64K, expenses of $75K, and assets of $141K (revenue -16.4% year-over-year).
2015: Revenue of $76K, expenses of $84K, and assets of $151K (revenue +9.1% year-over-year).
2014: Revenue of $70K, expenses of $87K, and assets of $163K (revenue -47.8% year-over-year).
2013: Revenue of $134K, expenses of $121K, and assets of $181K (revenue +37.1% year-over-year).
2012: Revenue of $97K, expenses of $113K, and assets of $168K (revenue +22.8% year-over-year).
2011: Revenue of $79K, expenses of $77K, and assets of $182K.

Data Sources and Methodology

This transparency report for Friends Of Old Maui High School is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.