West Maui Preservation Association
West Maui Preservation Association shows fluctuating revenues and expenses, with no officer compensation reported.
EIN: 201434103 · Lahaina, HI · NTEE: S20 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $70K |
| Total Expenses | $36K |
| Program Spending | 90% |
| Net Assets | $79K |
| Transparency Score | 85/100 |
Is West Maui Preservation Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
West Maui Preservation Association directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About West Maui Preservation Association
West Maui Preservation Association (EIN: 201434103) is a nonprofit organization based in Lahaina, HI, classified under NTEE code S20. The organization reported total revenue of $70K and total assets of $46K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of West Maui Preservation Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
West Maui Preservation Association is a micro nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -1.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $34K |
| Total Expenses | $36K |
| Surplus / Deficit | $-2,767 |
| Total Assets | $79K |
| Net Assets | $79K |
| Operating Margin | -8.2% |
| Months of Reserves | 26.1 months |
Financial Health Grade: B
In 2023, West Maui Preservation Association reported a deficit of $3K with expenses exceeding revenue, holds 26.1 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), West Maui Preservation Association's revenue has declined at a compound annual growth rate (CAGR) of -1.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -72.0% | -65.8% | -3.4% |
| 2022 | -42.1% | -49.2% | +20.0% |
| 2021 | +60.7% | +14.5% | -3.2% |
| 2020 | -33.2% | -22.3% | -43.3% |
| 2019 | +544.4% | +15.3% | -25.3% |
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 West Maui Preservation Association with a Mission Score of 85 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: 7%
- programs: 90%
- fundraising: 3%
According to IRS 990 filings, West Maui Preservation Association allocates its expenses as follows: admin: 7%, programs: 90%, fundraising: 3%. With 90% 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 deficit of $3K, with expenses exceeding revenue.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all filings, indicating that no officers receive salaries from the organization. This is highly commendable for an organization of its size, ensuring that resources are directed towards its mission rather than administrative overhead.
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 West Maui Preservation Association's IRS 990 filings:
- 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
The following positive indicators were identified for West Maui Preservation Association:
- 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
Frequently Asked Questions about West Maui Preservation Association
Is West Maui Preservation Association a legitimate charity?
West Maui Preservation Association (EIN: 201434103) is a registered tax-exempt nonprofit based in Hawaii. Our AI analysis gives it a Mission Score of 85/100. It has 13 years of IRS 990 filings on record. Total revenue: $70K. 3 red flags identified. 4 strengths noted. Financial health grade: B.
How does West Maui Preservation Association spend its money?
West Maui Preservation Association directs 90% of its spending to programs and services. Fundraising costs 3%. This exceeds the 65% industry benchmark.
Are donations to West Maui Preservation Association tax-deductible?
West Maui Preservation Association is registered as a tax-exempt nonprofit (EIN: 201434103). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of West Maui Preservation Association's spending goes to programs?
West Maui Preservation Association directs 90% to programs, 3% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does West Maui Preservation Association compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), West Maui Preservation Association is above average for NTEE category S20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is West Maui Preservation Association located?
West Maui Preservation Association is headquartered in Lahaina, Hawaii and files with the IRS under EIN 201434103. It is classified under NTEE code S20.
How many years of IRS 990 filings does West Maui Preservation Association have?
West Maui Preservation Association 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 $70K in total revenue.
Is West Maui Preservation Association a good charity?
Based on the available data, West Maui Preservation Association appears to be a good charity in terms of transparency and program focus, as evidenced by zero officer compensation and no reported liabilities. However, its financial stability could be improved due to fluctuating revenues and expenses.
How has West Maui Preservation Association's revenue trended over time?
West Maui Preservation Association's revenue has fluctuated significantly, peaking at $247,000 in 2017 and $207,370 in 2021, but dropping to $33,682 in 2023 and $70,388 for the latest reported period.
What is the organization's approach to executive compensation?
The organization consistently reports 0% officer compensation, indicating a volunteer-led or very lean executive structure where no salaries are paid to officers.
Are there any concerns about the organization's liabilities?
No, the organization consistently reports $0 in liabilities across all available filings, which is a strong indicator of financial health and responsible management.
Filing History
IRS 990 filing history for West Maui Preservation Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), West Maui Preservation Association's revenue has declined by 18.2%, moving from $41K to $34K. Total assets decreased by 12.5% over the same period, from $91K to $79K. Total functional expenses rose by 0.2%, from $36K to $36K. In its most recent filing year (2023), West Maui Preservation Association reported a deficit of $3K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $34K | $36K | $79K | $0 | — | — |
| 2022 | $120K | $106K | $82K | $0 | — | View 990 |
| 2021 | $207K | $210K | $69K | $0 | — | View 990 |
| 2020 | $129K | $183K | $71K | $0 | — | View 990 |
| 2019 | $193K | $236K | $125K | $0 | — | View 990 |
| 2018 | $30K | $204K | $167K | $0 | — | View 990 |
| 2017 | $247K | $41K | $342K | $0 | — | — |
| 2016 | $78K | $53K | $136K | $0 | — | View 990 |
| 2015 | $223K | $198K | $111K | $0 | — | View 990 |
| 2014 | $100K | $112K | $86K | $0 | — | View 990 |
| 2013 | $25K | $35K | $98K | $0 | — | View 990 |
| 2012 | $75K | $57K | $108K | $0 | — | View 990 |
| 2011 | $41K | $36K | $91K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $34K, expenses of $36K, and assets of $79K (revenue -72.0% year-over-year).
- 2022: Revenue of $120K, expenses of $106K, and assets of $82K (revenue -42.1% year-over-year).
- 2021: Revenue of $207K, expenses of $210K, and assets of $69K (revenue +60.7% year-over-year).
- 2020: Revenue of $129K, expenses of $183K, and assets of $71K (revenue -33.2% year-over-year).
- 2019: Revenue of $193K, expenses of $236K, and assets of $125K (revenue +544.4% year-over-year).
- 2018: Revenue of $30K, expenses of $204K, and assets of $167K (revenue -87.9% year-over-year).
- 2017: Revenue of $247K, expenses of $41K, and assets of $342K (revenue +216.7% year-over-year).
- 2016: Revenue of $78K, expenses of $53K, and assets of $136K (revenue -65.0% year-over-year).
- 2015: Revenue of $223K, expenses of $198K, and assets of $111K (revenue +123.0% year-over-year).
- 2014: Revenue of $100K, expenses of $112K, and assets of $86K (revenue +299.8% year-over-year).
- 2013: Revenue of $25K, expenses of $35K, and assets of $98K (revenue -66.7% year-over-year).
- 2012: Revenue of $75K, expenses of $57K, and assets of $108K (revenue +82.0% year-over-year).
- 2011: Revenue of $41K, expenses of $36K, and assets of $91K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for West Maui Preservation Association:
Data Sources and Methodology
This transparency report for West Maui Preservation Association 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.