Maui County Sister Cities Foundation Inc
Maui County Sister Cities Foundation Inc. shows inconsistent financial performance with recent significant operating losses.
EIN: 161778161 · Wailuku, HI · NTEE: A23 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $38K |
| Total Expenses | $10K |
| Program Spending | 70% |
| Net Assets | $2K |
| Transparency Score | 45/100 |
Is Maui County Sister Cities Foundation Inc Legit?
Significant Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Maui County Sister Cities Foundation Inc directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About Maui County Sister Cities Foundation Inc
Maui County Sister Cities Foundation Inc (EIN: 161778161) is a nonprofit organization based in Wailuku, HI, classified under NTEE code A23. The organization reported total revenue of $38K and total assets of $260 according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Maui County Sister Cities Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Maui County Sister Cities Foundation Inc is a micro nonprofit that has been operating for 18 years, with 13 years of IRS 990 filings on record (2010–2022). Revenue has grown at a compound annual rate of -21.4%.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
| Total Revenue | $575 |
| Total Expenses | $10K |
| Surplus / Deficit | $-9,467 |
| Total Assets | $2K |
| Net Assets | $2K |
| Operating Margin | -1646.4% |
| Months of Reserves | 2.1 months |
Financial Health Grade: C
In 2022, Maui County Sister Cities Foundation Inc reported a deficit of $9K with expenses exceeding revenue, holds 2.1 months of operating reserves (limited).
Financial Trends
Over 13 years of filings (2010–2022), Maui County Sister Cities Foundation Inc's revenue has declined at a compound annual growth rate (CAGR) of -21.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2022 | -95.5% | +105.7% | -84.6% |
| 2021 | +28235.6% | +84.7% | +236.6% |
| 2020 | -99.7% | -81.0% | -43.8% |
| 2019 | +11.3% | -32.5% | +70.8% |
| 2018 | -61.8% | -42.3% | -62.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2000 |
| IRS Ruling Date | 2008 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Maui County Sister Cities Foundation Inc with a Mission Score of 45 out of 100 (Fair). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, Maui County Sister Cities Foundation Inc allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $9K, with expenses exceeding revenue.
Executive Compensation Analysis
No officer compensation has been reported across all available filings, indicating that the organization's leadership is entirely volunteer-based, which is common for small nonprofits.
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 Maui County Sister Cities Foundation Inc's IRS 990 filings:
- Significant operating deficit in 2022 (Revenue $575, Expenses $10,042).
- Inconsistent revenue generation over multiple years.
- Extremely low asset base ($260 latest, negative in 2014) indicating lack of financial reserves.
- History of operating deficits in multiple years (e.g., 2022, 2020, 2018, 2014).
Strengths
The following positive indicators were identified for Maui County Sister Cities Foundation Inc:
- No officer compensation reported, indicating volunteer leadership.
- Zero liabilities reported in most recent filings (2017-2022).
Frequently Asked Questions about Maui County Sister Cities Foundation Inc
Is Maui County Sister Cities Foundation Inc a legitimate charity?
Maui County Sister Cities Foundation Inc (EIN: 161778161) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 45/100. It has 13 years of IRS 990 filings on record. Total revenue: $38K. 4 red flags identified. 2 strengths noted. Financial health grade: C.
How does Maui County Sister Cities Foundation Inc spend its money?
Maui County Sister Cities Foundation Inc directs 70% of its spending to programs and services. Fundraising costs 10%. This meets the 65% industry benchmark.
Are donations to Maui County Sister Cities Foundation Inc tax-deductible?
Maui County Sister Cities Foundation Inc is registered as a tax-exempt nonprofit (EIN: 161778161). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Maui County Sister Cities Foundation Inc's spending goes to programs?
Maui County Sister Cities Foundation Inc directs 70% to programs, 10% to fundraising. This meets the 65% industry benchmark for efficient nonprofits.
How does Maui County Sister Cities Foundation Inc compare to similar nonprofits?
With a transparency score of 45/100 (Fair), Maui County Sister Cities Foundation Inc is near average for NTEE category A23 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Maui County Sister Cities Foundation Inc located?
Maui County Sister Cities Foundation Inc is headquartered in Wailuku, Hawaii and files with the IRS under EIN 161778161. It is classified under NTEE code A23.
How many years of IRS 990 filings does Maui County Sister Cities Foundation Inc have?
Maui County Sister Cities Foundation Inc has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $38K in total revenue.
Is Maui County Sister Cities Foundation Inc. a good charity?
The organization's financial health is inconsistent, with significant operating losses in 2022 ($575 revenue vs. $10,042 expenses) and 2020 ($45 revenue vs. $2,642 expenses). While it operates with no officer compensation, its ability to consistently fund its programs is a concern given the fluctuating revenue and low asset base.
What caused the significant expense increase in 2017 and 2018?
In 2017, expenses were $35,657 against revenue of $38,500, and in 2018, expenses were $20,587 against revenue of $14,704. Without detailed program breakdowns, it's difficult to pinpoint the exact cause, but these periods show higher spending relative to other years, with 2018 resulting in a deficit.
How does the organization sustain itself with such low assets?
The organization consistently operates with very low assets, reaching a low of $260 in the latest period and even negative assets in 2014. This suggests a reliance on immediate incoming revenue to cover expenses, with little to no financial reserves for future operations or unexpected costs.
Filing History
IRS 990 filing history for Maui County Sister Cities Foundation Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2010–2022), Maui County Sister Cities Foundation Inc's revenue has declined by 94.5%, moving from $10K to $575. Total assets decreased by 58.2% over the same period, from $4K to $2K. Total functional expenses fell by 16.3%, from $12K to $10K. In its most recent filing year (2022), Maui County Sister Cities Foundation Inc reported a deficit of $9K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2022 | $575 | $10K | $2K | $0 | — | — |
| 2021 | $13K | $5K | $11K | $0 | — | — |
| 2020 | $45 | $3K | $3K | $0 | — | View 990 |
| 2019 | $16K | $14K | $6K | $0 | — | View 990 |
| 2018 | $15K | $21K | $3K | $0 | — | View 990 |
| 2017 | $39K | $36K | $9K | $0 | — | View 990 |
| 2016 | $34K | $25K | $7K | $0 | — | View 990 |
| 2015 | $27K | $23K | $3K | $5K | — | View 990 |
| 2014 | $22K | $29K | $-327 | $5K | — | View 990 |
| 2013 | $9K | $10K | $2K | $0 | — | View 990 |
| 2012 | $8K | $8K | $3K | $0 | — | View 990 |
| 2011 | $2K | $2K | $4K | $0 | — | View 990 |
| 2010 | $10K | $12K | $4K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2022: Revenue of $575, expenses of $10K, and assets of $2K (revenue -95.5% year-over-year).
- 2021: Revenue of $13K, expenses of $5K, and assets of $11K (revenue +28235.6% year-over-year).
- 2020: Revenue of $45, expenses of $3K, and assets of $3K (revenue -99.7% year-over-year).
- 2019: Revenue of $16K, expenses of $14K, and assets of $6K (revenue +11.3% year-over-year).
- 2018: Revenue of $15K, expenses of $21K, and assets of $3K (revenue -61.8% year-over-year).
- 2017: Revenue of $39K, expenses of $36K, and assets of $9K (revenue +14.6% year-over-year).
- 2016: Revenue of $34K, expenses of $25K, and assets of $7K (revenue +24.2% year-over-year).
- 2015: Revenue of $27K, expenses of $23K, and assets of $3K (revenue +25.4% year-over-year).
- 2014: Revenue of $22K, expenses of $29K, and assets of $-327 (revenue +132.4% year-over-year).
- 2013: Revenue of $9K, expenses of $10K, and assets of $2K (revenue +16.9% year-over-year).
- 2012: Revenue of $8K, expenses of $8K, and assets of $3K (revenue +405.3% year-over-year).
- 2011: Revenue of $2K, expenses of $2K, and assets of $4K (revenue -84.9% year-over-year).
- 2010: Revenue of $10K, expenses of $12K, and assets of $4K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Maui County Sister Cities Foundation Inc:
Data Sources and Methodology
This transparency report for Maui County Sister Cities Foundation Inc 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.