Napili Bay And Beach Foundation Inc
Napili Bay And Beach Foundation consistently manages finances with growing assets and no officer compensation.
EIN: 205394259 · Lahaina, HI · NTEE: C30 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $38K |
| Total Expenses | $131K |
| Program Spending | 85% |
| Net Assets | $115K |
| Transparency Score | 90/100 |
Is Napili Bay And Beach Foundation Inc Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Napili Bay And Beach Foundation Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Napili Bay And Beach Foundation Inc
Napili Bay And Beach Foundation Inc (EIN: 205394259) is a nonprofit organization based in Lahaina, HI, classified under NTEE code C30. The organization reported total revenue of $38K and total assets of $130K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Napili Bay And Beach Foundation Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Napili Bay And Beach Foundation Inc is a micro nonprofit that has been operating for 20 years, with 4 years of IRS 990 filings on record (2020–2023). Revenue has grown at a compound annual rate of 15.8%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $135K |
| Total Expenses | $131K |
| Surplus / Deficit | +$4K |
| Total Assets | $115K |
| Net Assets | $115K |
| Operating Margin | 3.1% |
| Months of Reserves | 10.5 months |
Financial Health Grade: A
In 2023, Napili Bay And Beach Foundation Inc reported a surplus of $4K with revenue exceeding expenses, holds 10.5 months of operating reserves (strong position).
Financial Trends
Over 4 years of filings (2020–2023), Napili Bay And Beach Foundation Inc's revenue has grown at a compound annual growth rate (CAGR) of 15.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -36.8% | -36.1% | +3.9% |
| 2022 | -8.3% | +5.5% | +8.8% |
| 2021 | +167.7% | +162.7% | +62.3% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2006 |
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 Napili Bay And Beach Foundation Inc with a Mission Score of 90 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, Napili Bay And Beach Foundation Inc 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.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $4K, with revenue exceeding expenses.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through non-officer channels, which is a strong positive for donor trust and resource allocation.
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.
Strengths
The following positive indicators were identified for Napili Bay And Beach Foundation Inc:
- Consistent asset growth (from $62,531 in 2020 to $114,742 in 2023)
- No reported liabilities across all filings
- 0% officer compensation reported, indicating high efficiency and volunteer commitment
- Expenses closely track revenue, suggesting efficient use of funds (e.g., 2023: $131,128 expenses vs. $135,387 revenue)
- Regular IRS 990 filings demonstrating transparency
Frequently Asked Questions about Napili Bay And Beach Foundation Inc
Is Napili Bay And Beach Foundation Inc a legitimate charity?
Napili Bay And Beach Foundation Inc (EIN: 205394259) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 90/100. It has 4 years of IRS 990 filings on record. Total revenue: $38K. No red flags identified. 5 strengths noted. Financial health grade: A.
How does Napili Bay And Beach Foundation Inc spend its money?
Napili Bay And Beach Foundation Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Napili Bay And Beach Foundation Inc tax-deductible?
Napili Bay And Beach Foundation Inc is registered as a tax-exempt nonprofit (EIN: 205394259). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Napili Bay And Beach Foundation Inc's spending goes to programs?
Napili Bay And Beach Foundation Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Napili Bay And Beach Foundation Inc compare to similar nonprofits?
With a transparency score of 90/100 (Excellent), Napili Bay And Beach Foundation Inc is above average for NTEE category C30 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Napili Bay And Beach Foundation Inc located?
Napili Bay And Beach Foundation Inc is headquartered in Lahaina, Hawaii and files with the IRS under EIN 205394259. It is classified under NTEE code C30.
How many years of IRS 990 filings does Napili Bay And Beach Foundation Inc have?
Napili Bay And Beach Foundation Inc has 4 years of IRS 990 filings on record at NonprofitSpending. Additional filing years may become available as the IRS releases new data. The most recent filing shows $38K in total revenue.
Is Napili Bay And Beach Foundation Inc a good charity?
Based on the available financial data, the Napili Bay And Beach Foundation Inc appears to be a good charity. It demonstrates strong financial health with growing assets (from $62,531 in 2020 to $114,742 in 2023) and no reported liabilities. The 0% officer compensation is a significant positive indicator of efficient resource allocation and volunteer commitment.
How has the organization's revenue trended?
The organization's revenue has fluctuated but generally shows strong activity, with a peak of $233,558 in 2021, and $135,387 in the most recent 2023 period, indicating consistent donor support.
What is the organization's asset growth like?
The organization has shown consistent asset growth, increasing from $62,531 in 2020 to $114,742 in 2023, indicating financial stability and prudent management.
Filing History
IRS 990 filing history for Napili Bay And Beach Foundation Inc showing financial trends over 4 years of public records:
Over 4 years of IRS 990 filings (2020–2023), Napili Bay And Beach Foundation Inc's revenue has grown by 55.2%, moving from $87K to $135K. Total assets increased by 83.5% over the same period, from $63K to $115K. Total functional expenses rose by 77%, from $74K to $131K. In its most recent filing year (2023), Napili Bay And Beach Foundation Inc reported a surplus of $4K, with revenue exceeding expenses.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $135K | $131K | $115K | $0 | — | View 990 |
| 2022 | $214K | $205K | $110K | $0 | — | View 990 |
| 2021 | $234K | $195K | $102K | $0 | — | View 990 |
| 2020 | $87K | $74K | $63K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $135K, expenses of $131K, and assets of $115K (revenue -36.8% year-over-year).
- 2022: Revenue of $214K, expenses of $205K, and assets of $110K (revenue -8.3% year-over-year).
- 2021: Revenue of $234K, expenses of $195K, and assets of $102K (revenue +167.7% year-over-year).
- 2020: Revenue of $87K, expenses of $74K, and assets of $63K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Napili Bay And Beach Foundation Inc:
Data Sources and Methodology
This transparency report for Napili Bay And Beach 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.