Civic Intelligence

Maemae Elementary School Ptsa

EIN 23-7209351 • 501(c)3 • Honolulu, HI

Profile

The hawaii state ptsa and the ma`ema`e ptsa are promoted through an advocacy and educational program directed toward parents, teachers, and the general public; are developed through conferences, commiitees, projects, and programs; and are governed and qualified by the basic policies set forth in article iii.

319 Wyllie StreetHonolulu, HI 96817

www.maemaeschoolptsa.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

12th percentile

-66%

Higher net margin than 12% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

24th percentile

-37%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

47th percentile

-5.3%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$178,605

Down $105,341 (-37%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$178,605

Down $105,341 (-37%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin12th percentile

Revenue

Down

$159,777

Down $8,938 (-5.3%) from 2023

Expenses

Up

$265,118

Up $80,782 (+44%) from 2023

Net Income

Down

-$105,341

Down $89,720 (-574%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

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

$400K$300K$200K$100K$0Assets 2018: $316,100Liabilities 2018: $0Net Assets 2018: $316,1002018Assets 2019: $356,165Liabilities 2019: $0Net Assets 2019: $356,1652019Assets 2020: $285,235Net Assets 2020: $285,2352020Assets 2021: $261,317Net Assets 2021: $261,3172021Assets 2022: $302,232Net Assets 2022: $302,2322022Assets 2023: $283,946Liabilities 2023: $0Net Assets 2023: $283,9462023Assets 2024: $178,605Liabilities 2024: $0Net Assets 2024: $178,6052024

Highlighted filing

2024

Assets$178,605
Liabilities$0
Net Assets$178,605
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$300K$200K$100K$0-$100K-$200KRevenue 2018: $188,675Expenses 2018: $107,116Net Income 2018: $81,5592018Revenue 2019: $216,940Expenses 2019: $176,875Net Income 2019: $40,0652019Revenue 2020: $98,729Expenses 2020: $169,659Net Income 2020: -$70,9302020Revenue 2021: $174,316Expenses 2021: $198,014Net Income 2021: -$23,6982021Revenue 2022: $162,481Expenses 2022: $121,566Net Income 2022: $40,9152022Revenue 2023: $168,715Expenses 2023: $184,336Net Income 2023: -$15,6212023Revenue 2024: $159,777Expenses 2024: $265,118Net Income 2024: -$105,3412024

Highlighted filing

2024

Revenue$159,777
Expenses$265,118
Net Income-$105,341
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$178,605
Liabilities
$0
Net assets
$178,605
Revenue
$159,777
Expenses
$265,118
Net income
-$105,341
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$1.60$2.65$1.05
2023Detailed filing. Detailed filing data is available for this year.$2.84$0.00$2.84$1.69$1.84$0.16
2022Detailed filing. Detailed filing data is available for this year.$3.02$3.02$1.62$1.22$0.41
2021Detailed filing. Detailed filing data is available for this year.$2.61$2.61$1.74$1.98$0.24
2020Detailed filing. Detailed filing data is available for this year.$2.85$2.85$0.99$1.70$0.71
2019Detailed filing. Detailed filing data is available for this year.$3.56$0.00$3.56$2.17$1.77$0.40
2018Detailed filing. Detailed filing data is available for this year.$3.16$0.00$3.16$1.89$1.07$0.82
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$228,628
Mission and Program Overview

Mission

The hawaii state ptsa and the ma`ema`e ptsa are promoted through an advocacy and educational program directed toward parents, teachers, and the general public; are developed through conferences, commiitees, projects, and programs; and are governed and qualified by the basic policies set forth in article iii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$283,946$178,605▼ $105,341
Cash and Non-Interest-Bearing Accounts$275,766$170,425▼ $105,341
Total Assets$283,946$178,605▼ $105,341
Other Assets Total$8,180$8,180→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$283,946$178,605▼ $105,341
Total Liabilities and Net Assets / Fund Balance$283,946$178,605▼ $105,341
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Michele TomPresident
Christina ChoyAssist Famil
Vivien OngAssist Progr
Lavina TamuraAssist Ways
Shannon NasuAssistant Tr
Malia DayCo-assist Tr
Julie SegawaCo-treasurer
Hilarie AlomarCorr Secreta
Nancy LamCorr Secreta
Laurie KomatsuCUB Scout or
Jamie ChvostaFamily Night
Bonny FangMembership C
Tricia MabellosPrograms CHA
Charlene MowSecretary
Taryn HinagaTreasurer
Dede OdoTshirt/suppo
Jan LauWays and Mea
Revenue and Support

Revenue Composition

Contributions and Grants
$39,272
Program Service Revenue
$61,690
Investment Income
$1,985
Other Revenue
$56,830
Change in Net Assets
$-105,341
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$265,118
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$36,064$3,561-$3,561
All Other Expenses-$3,495-$3,495
Fees for Services Accounting-$733-$733
Office Expenses-$261-$261
Insurance-$100-$100
Total Functional Expenses$256,968$8,150$0$265,118
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$123,226
Fundraising Direct Expenses$54,844
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dolphin Dash$43,433$43,433$6,377$37,056
Family Night$75,104$35,832$41,101$-5,269
Total Events$151,884$112,612$48,661$63,951
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
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
No
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

“Board members are given a draft of the return prior to filing.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
MA'EMA'E ELEMENTARY SCHOOL PTSA
EIN
23-7209351
Address
319 WYLLIE STREET, HONOLULU, HI 96817

Signing Officer

Name
Taryn Hinaga
Title
Treasurer
Phone
8083830337
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Taryn Hinaga
Formed
2013
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
450

Preparer

Firm
Doi CPA LLC
Address
PO BOX 11773, HONOLULU, HI 96828
Preparer
Steven T Doi
Phone
8085918480
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The hawaii state ptsa and the ma`ema`e ptsa are promoted through an advocacy and educational program directed toward parents, teachers, and the general public; are developed through conferences, commiitees, projects, and programs; and are governed and qualified by the basic policies set forth in article iii.”

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt059150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12540
IRS990/ProgSrvcAccomActy2Grp/Desc0GRADE LEVEL SUPPORT - EXPENSES INCURRED TO PROVIDE ADDITIONAL INSTRUCTIONAL SUPPORT FOR EACH GRADE LEVEL AT MA`EMA`E ELEMENTARY SCHOOL.
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ALL OF THE BOARD MEMBERS OF MA'E MA'E ELEMENTARY SCHOOL PTSA HAVE CHILDREN ENROLLED AT MA'E MA'E ELEMENTARY SCHOOL (A MEMBER OF THE HAWAII PUBLIC SCHOOLS SYSTEM). THE BOARD MEMBERS FOR THE HAWAII PUBLIC SCHOOL SYSTEM ARE ELECTED BY THE GENERAL PUBLIC IN A STATEWIDE ELECTION. MANAGEMENT OF ELEMENTARY SCHOOL IS DELEGATED TO THE LOCAL LEVEL AND LOCAL MANAGEMENT SERVES FOR THE BENEFIT OF THE CHILDREN AND PARENTS OF MA'E MA'E ELEMENTARY SCHOOL AND MA'E MA'E ELEMENTARY SCHOOL PTSA.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION C, LINE 1
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE HAWAII STATE PTSA AND THE MA`EMA`E PTSA ARE PROMOTED THROUGH AN ADVOCACY AND EDUCATIONAL PROGRAM DIRECTED TOWARD PARENTS, TEACHERS, AND THE GENERAL PUBLIC; ARE DEVELOPED THROUGH CONFERENCES, COMMIITEES, PROJECTS, AND PROGRAMS; AND ARE GOVERNED AND QUALIFIED BY THE BASIC POLICIES SET FORTH IN ARTICLE III.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE GIVEN A DRAFT OF THE RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/USAddress/StateAbbreviationCd0HI
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IRS990/VotingMembersGoverningBodyCnt09
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IRS990/WebsiteAddressTxt0HTTP://WWW.MAEMAESCHOOLPTSA.COM/

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