Civic Intelligence

Friends of Old Maui High School

EIN 20-1622825 • 501(c)3 • Paia, HI

Profile

The primary exempt purpose is to restore the architecturally designed main building and any other historic buildings at the old maui high school located in hamakuapoko, maui, hawaii.

PO Box 792165Paia, HI 96779

www.oldmauihigh.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2023

Net Margin

24th percentile

-19%

Higher net margin than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

40th percentile

-9.6%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

49th percentile

-3.2%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$129,867

Down $13,746 (-9.6%) from 2022

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

-

No earlier filing loaded for comparison.

Revenue

Down

$70,605

Down $2,369 (-3.2%) from 2022

Expenses

Down

$84,351

Down $21,868 (-21%) from 2022

Net Income

Up

-$13,746

Up $19,499 (+59%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2010: $180,348Liabilities 2010: $1,049Net Assets 2010: $179,2992010Assets 2011: $182,290Liabilities 2011: $837Net Assets 2011: $181,4532011Assets 2012: $167,581Liabilities 2012: $1,532Net Assets 2012: $166,0492012Assets 2013: $181,024Liabilities 2013: $2,136Net Assets 2013: $178,8882013Assets 2014: $163,005Liabilities 2014: $1,524Net Assets 2014: $161,4812014Assets 2015: $151,499Liabilities 2015: $2,344Net Assets 2015: $149,1552015Assets 2016: $141,428Liabilities 2016: $3,308Net Assets 2016: $138,1202016Assets 2017: $128,085Liabilities 2017: $1,994Net Assets 2017: $126,0912017Assets 2018: $129,196Liabilities 2018: $2,287Net Assets 2018: $126,9092018Assets 2019: $128,974Liabilities 2019: $1,008Net Assets 2019: $127,9662019Assets 2020: $118,432Net Assets 2020: $118,4322020Assets 2021: $176,858Net Assets 2021: $176,8582021Assets 2022: $143,613Net Assets 2022: $143,6132022Assets 2023: $129,867Liabilities 2023: $02023

Highlighted filing

2023

Assets$129,867
Liabilities$0
Net Assets-

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KExpenses 2010: $92,4682010Revenue 2011: $79,389Expenses 2011: $77,236Net Income 2011: $2,1532011Revenue 2012: $97,484Expenses 2012: $112,888Net Income 2012: -$15,4042012Revenue 2013: $133,697Expenses 2013: $120,858Net Income 2013: $12,8392013Revenue 2014: $69,826Expenses 2014: $87,232Net Income 2014: -$17,4062014Revenue 2015: $76,196Expenses 2015: $84,290Net Income 2015: -$8,0942015Revenue 2016: $63,669Expenses 2016: $74,704Net Income 2016: -$11,0352016Revenue 2017: $54,831Expenses 2017: $66,860Net Income 2017: -$12,0292017Revenue 2018: $73,625Expenses 2018: $72,807Net Income 2018: $8182018Revenue 2019: $69,456Expenses 2019: $68,399Net Income 2019: $1,0572019Revenue 2020: $27,532Expenses 2020: $37,066Net Income 2020: -$9,5342020Revenue 2021: $84,309Expenses 2021: $57,019Net Income 2021: $27,2902021Revenue 2022: $72,974Expenses 2022: $106,219Net Income 2022: -$33,2452022Revenue 2023: $70,605Expenses 2023: $84,351Net Income 2023: -$13,7462023

Highlighted filing

2023

Revenue$70,605
Expenses$84,351
Net Income-$13,746

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.30$0.00$0.71$0.84$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$1.44$0.73$1.06$0.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$1.77$0.84$0.57$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$1.18$0.28$0.37$0.10
2019Summary only. Only limited summary data is available for this year.$1.29$0.01$1.28$0.69$0.68$0.01
2018Summary only. Only limited summary data is available for this year.$1.29$0.02$1.27$0.74$0.73$0.01
2017Summary only. Only limited summary data is available for this year.$1.28$0.02$1.26$0.55$0.67$0.12
2016Summary only. Only limited summary data is available for this year.$1.41$0.03$1.38$0.64$0.75$0.11
2015Summary only. Only limited summary data is available for this year.$1.51$0.02$1.49$0.76$0.84$0.08
2014Summary only. Only limited summary data is available for this year.$1.63$0.02$1.61$0.70$0.87$0.17
2013Detailed filing. Detailed filing data is available for this year.$1.81$0.02$1.79$1.34$1.21$0.13
2012Summary only. Only limited summary data is available for this year.$1.68$0.02$1.66$0.97$1.13$0.15
2011Summary only. Only limited summary data is available for this year.$1.82$0.01$1.81$0.79$0.77$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.01$1.79$0.92
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2013 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 3, 2014
Return Version
2013v3.1
Gross Receipts
$167,150
Mission and Program Overview

Mission

The primary exempt purpose is to restore the architecturally designed main building and any other historic buildings at the old maui high school located in hamakuapoko, maui, hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$51,766$59,345▲ $7,579
Savings and Temporary Cash Investments$53,475$53,666▲ $191
Pledges and Grants Receivable$44,176$51,698▲ $7,522
Land, Buildings, and Equipment, Net$14,266$13,012▼ $1,254
Inventories for Sale or Use$3,898$3,303▼ $595
Total Assets$167,581$181,024▲ $13,443
Liabilities
Other Liabilities$1,219$2,136▲ $917
Accounts Payable and Accrued Expenses$313--
Total Liabilities$1,532$2,136▲ $604
Net Assets / Fund Balance
Unrestricted Net Assets$166,049$178,888▲ $12,839
Total Net Assets Fund Balance$166,049$178,888▲ $12,839
Total Liabilities and Net Assets / Fund Balance$167,581$181,024▲ $13,443
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$108,884
Program Service Revenue
$0
Investment Income
$190
Other Revenue
$24,623
All Other Contributions
$24,875
Change in Net Assets
$12,839

Audited Revenue Reconciliation

Revenue per Audited Statements
$133,697
Total Revenue per Audited Statements
$133,697
Total Revenue per Form 990
$133,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$120,858
Total Fundraising Expense$23,096
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$36,035-$36,035
Office Expenses$13,381$2,013$542$15,936
All Other Expenses$1,403-$10,798$12,201
Occupancy--$11,004$11,004
Depreciation Depletion$1,210$3,842-$5,052
Other Expenses$3,963$14,079-$3,963
Insurance-$1,749-$1,749
Advertising-$433$752$1,185
Fees for Services Accounting-$681-$681
Conferences and Meetings-$648-$648
Total Functional Expenses$38,282$59,480$23,096$120,858

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$120,858
Total Expenses per Audited Statements$120,858
Total Expenses per Form 990$120,858
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Richard LucasFamily MemberServices RenderedNo$36,035
Charles DapitanFamily MemberServices RenderedNo$6,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
General Excise Tax$2,136
Deposits - Centennial-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Upon completion and approval of the financial statements, the board reviews and approves the income tax return before submission to the taxing authority.

Form 990, Page 6, Part VI, Line 12C

Board reviews and determines if the organization is complying with and enforcing the conflict of interest policy.

Form 990, Page 6, Part VI, Line 19

All public documents of the organization are available upon request at regular business hours.

Filing and Contact Details

Filer

EIN
20-1622825
Phone
8085799287

Signing Officer

Name
Janet Dapitan
Title
Vice President
Phone
8085799287
Signed
2014-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roslyn Lightfoot
Formed
2004
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
35

Preparer

Preparer
Robert S Kawahara
Phone
8082445531
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Security 0 0 2,580 supplies 0 0 2,382 general excise tax 0 0 2,136 contributions 0 0 1,500 professional services 1,403 0 0 supplies 0 0 994 outside service 0 0 878 licenses/permits 0 0 211 promotional 0 0 117

Form 990, Part XI, Line 9

Temporarily restricted net assets 0

Raw XML Appendix379 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0753
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01368
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02977
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt053411
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04665
IRS990ScheduleA/OtherIncome170Grp/TotalAmt04665
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98770
IRS990ScheduleA/PublicSupportPY170Pct00.80880
IRS990ScheduleA/PublicSupportTotal170Amt0613476
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0108884
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt097112
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt078975
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt094022
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0234483
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0613476
IRS990ScheduleA/TotalSupportAmt0621118
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/ExpensesSubtotalAmt0120858
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02136
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GENERAL EXCISE TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSITS - CENTENNIAL
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1CHARLES DAPITAN
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt16000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SERVICES RENDERED
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1SERVICES RENDERED
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UPON COMPLETION AND APPROVAL OF THE FINANCIAL STATEMENTS, THE BOARD REVIEWS AND APPROVES THE INCOME TAX RETURN BEFORE SUBMISSION TO THE TAXING AUTHORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS AND DETERMINES IF THE ORGANIZATION IS COMPLYING WITH AND ENFORCING THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL PUBLIC DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST AT REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SECURITY 0 0 2,580 SUPPLIES 0 0 2,382 GENERAL EXCISE TAX 0 0 2,136 CONTRIBUTIONS 0 0 1,500 PROFESSIONAL SERVICES 1,403 0 0 SUPPLIES 0 0 994 OUTSIDE SERVICE 0 0 878 LICENSES/PERMITS 0 0 211 PROMOTIONAL 0 0 117
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TEMPORARILY RESTRICTED NET ASSETS 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt0181024
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt059480
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt038282
IRS990/TotalFunctionalExpensesGrp/TotalAmt0120858
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt02136
IRS990/TotalLiabilitiesGrp/BOYAmt01532
IRS990/TotalLiabilitiesGrp/EOYAmt02136
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0178888
IRS990/TotalProgramServiceExpensesAmt038282
IRS990/TotalRevenueGrp/ExclusionAmt04855
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt019958
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0133697
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0167581
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0181024
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0166049
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0178888
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 792165
IRS990/USAddress/City0PAIA
IRS990/USAddress/State0HI
IRS990/USAddress/ZIPCode096779
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.OLDMAUIHIGH.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JANET DAPITAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08085799287
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine10FRIENDS OF OLD MAUI HIGH SCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0201622825
ReturnHeader/Filer/PhoneNum08085799287
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 792165
ReturnHeader/Filer/USAddress/City0PAIA
ReturnHeader/Filer/USAddress/State0HI
ReturnHeader/Filer/USAddress/ZIPCode096779
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271496241
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10KAWAHARA & COMPANY CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10840 ALUA STREET SUITE 203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0WAILUKU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0967931482
ReturnHeader/PreparerPersonGrp/PhoneNum08082445531
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT S KAWAHARA
ReturnHeader/ReturnTs02014-11-14T20:36:56-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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