Civic Intelligence

Maui Historical Society

EIN 99-0091143 • 501(c)3 • Wailuku, HI

Profile

To preserve hawaiian artifacts and historic documents pertaining to hawaiian history and to display and interpret maui's early culture.

2375 A Main StreetWailuku, HI 96793

www.mauimuseum.org

Siviq Scores

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

Liabilities / Assets

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.34x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

86th percentile

41%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

86th percentile

35%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

35%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,102,979

Up $287,548 (+35%) from 2023

Liabilities

Up

$119,316

Up $111,148 (+1361%) from 2023

Net Assets

Up

$983,663

Up $176,400 (+22%) from 2023

Revenue

Up

$348,391

Up $90,829 (+35%) from 2023

Expenses

Down

$205,169

Down $18,584 (-8.3%) from 2023

Net Income

Up

$143,222

Up $109,413 (+324%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,001,592Liabilities 2010: $5,949Net Assets 2010: $995,6432010Assets 2011: $936,471Liabilities 2011: $5,354Net Assets 2011: $931,1172011Assets 2012: $897,846Liabilities 2012: $4,989Net Assets 2012: $892,8572012Assets 2013: $895,410Liabilities 2013: $19,043Net Assets 2013: $876,3672013Assets 2014: $861,370Liabilities 2014: $7,995Net Assets 2014: $853,3752014Assets 2015: $880,528Liabilities 2015: $15,900Net Assets 2015: $864,6282015Assets 2016: $822,810Liabilities 2016: $20,842Net Assets 2016: $801,9682016Assets 2017: $814,059Liabilities 2017: $20,981Net Assets 2017: $793,0782017Assets 2018: $795,585Liabilities 2018: $21,988Net Assets 2018: $773,5972018Assets 2019: $859,525Liabilities 2019: $3,041Net Assets 2019: $856,4842019Assets 2020: $879,418Liabilities 2020: $34,140Net Assets 2020: $845,2782020Assets 2021: $882,073Liabilities 2021: $11,515Net Assets 2021: $870,5582021Assets 2022: $772,233Liabilities 2022: $2,188Net Assets 2022: $770,0452022Assets 2023: $815,431Liabilities 2023: $8,168Net Assets 2023: $807,2632023Assets 2024: $1,102,979Liabilities 2024: $119,316Net Assets 2024: $983,6632024

Highlighted filing

2024

Assets$1,102,979
Liabilities$119,316
Net Assets$983,663

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $296,090Expenses 2010: $262,167Net Income 2010: $33,9232010Expenses 2011: $253,7392011Expenses 2012: $218,5182012Revenue 2013: $183,228Expenses 2013: $200,508Net Income 2013: -$17,2802013Revenue 2014: $146,481Expenses 2014: $169,473Net Income 2014: -$22,9922014Revenue 2015: $216,001Expenses 2015: $202,749Net Income 2015: $13,2522015Revenue 2016: $181,152Expenses 2016: $248,510Net Income 2016: -$67,3582016Revenue 2017: $187,493Expenses 2017: $193,541Net Income 2017: -$6,0482017Revenue 2018: $169,045Expenses 2018: $188,526Net Income 2018: -$19,4812018Revenue 2019: $284,077Expenses 2019: $206,603Net Income 2019: $77,4742019Revenue 2020: $175,338Expenses 2020: $191,071Net Income 2020: -$15,7332020Revenue 2021: $148,703Expenses 2021: $147,375Net Income 2021: $1,3282021Revenue 2022: $154,193Expenses 2022: $237,015Net Income 2022: -$82,8222022Revenue 2023: $257,562Expenses 2023: $223,753Net Income 2023: $33,8092023Revenue 2024: $348,391Expenses 2024: $205,169Net Income 2024: $143,2222024

Highlighted filing

2024

Revenue$348,391
Expenses$205,169
Net Income$143,222

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.12$0.98$0.35$0.21$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.01$0.81$0.26$0.22$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.00$0.77$0.15$0.24$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.01$0.87$0.15$0.15$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.03$0.85$0.18$0.19$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.00$0.86$0.28$0.21$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.02$0.77$0.17$0.19$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.02$0.79$0.19$0.19$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.02$0.80$0.18$0.25$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.88$0.02$0.86$0.22$0.20$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.86$0.01$0.85$0.15$0.17$0.02
2013Summary only. Only limited summary data is available for this year.$0.90$0.02$0.88$0.18$0.20$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.89$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.01$0.93$0.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.01$1.00$0.30$0.26$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$369,375
Mission and Program Overview

Mission

To preserve hawaiian artifacts and historic documents pertaining to hawaiian history and to display and interpret maui's early culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$340,632$381,714▲ $41,082
Cash and Non-Interest-Bearing Accounts$78,103$236,604▲ $158,501
Inventories for Sale or Use$18,248$16,351▼ $1,897
Prepaid Expenses and Deferred Charges$3,163$11,516▲ $8,353
Accounts Receivable-$442-
Total Assets$815,431$1,102,979▲ $287,548
Other Assets Total$375,285$456,352▲ $81,067
Liabilities
Other Liabilities$3,508$103,163▲ $99,655
Accounts Payable and Accrued Expenses$4,660$16,153▲ $11,493
Total Liabilities$8,168$119,316▲ $111,148
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$807,263$983,663▲ $176,400
Total Net Assets Fund Balance$807,263$983,663▲ $176,400
Total Liabilities and Net Assets / Fund Balance$815,431$1,102,979▲ $287,548

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$105,860$564,940$670,800
Land$198,900-$198,900
Leasehold Improvements$72,145$71,037$143,182
Equipment$21,378$12,172$33,550
Other Land Buildings$-16,569$30,411$13,842
Other Assets Org$99,613--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$88,610-▲ $16,034$3,777$99,613
2022$88,040-▲ $5,500$3,739$88,610
2021$107,013-▼ $14,195$3,624$88,040
2020$87,691-▲ $23,602$3,430$107,013
2019$87,592-▲ $4,527$3,336$87,691
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Naomi Sissy Lake FarmExecutive DiFT$44,600$44,600

Board Members and Trustees

NameTitle
Lopaka WhitePresident
Kayla ShawPast Preside
Annalise KehlerPast Secreta
Scott Keolahou HinauPast Treasur
TORI HO'OPI'IPast Vice Pr
Terri GavaganPast-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$228,098
Program Service Revenue
$43,334
Investment Income
$5,117
Other Revenue
$71,842
All Other Contributions
$103,268
Change in Net Assets
$143,222
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$112,402
Other Expenses$92,767
Total Fundraising Expense$10,545
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$38,319$7,185$2,395$47,899
Current Officers, Directors, Trustees, and Key Employees$35,680$6,690$2,230$44,600
Depreciation Depletion$14,960$5,533-$20,493
Fees for Services Accounting$11,772$2,942-$14,714
Insurance$10,757$2,869-$13,626
Other Employee Benefits$10,267$1,925$642$12,834
Occupancy$9,051$3,449-$12,500
Office Expenses$7,951$1,809$179$9,939
Payroll Taxes$5,656$1,060$353$7,069
All Other Expenses$2,476--$2,476
Travel$1,110$1,110-$2,220
Other Expenses$2,128-$4,651$2,128
Advertising$1,801-$95$1,896
Total Functional Expenses$160,052$34,572$10,545$205,169
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Grant Payable$100,000
Deferred Grants$1,663
Security Deposit$1,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
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 6

Organized with members. Annual membership is open to the public if interested in perpetuating interest in maui's history.

Form 990, Page 6, Part VI, Line 7A

Governing board has authority to elect board members

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

The president and board of directors will review form 990 before it is filed.

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

Employees and board members are required to bring forward any conflict of interest that arises. The board member shall recuse himself or herself from discussions and voting on the matter.

Form 990, Page 6, Part VI, Line 15A

The board has an annual performance evaluation.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Maui Historical Society
EIN
99-0091143
Phone
8082443326
Address
2375 A MAIN STREET, WAILUKU, HI 96793
Doing Business As
HALE HOIKE'IKE AT THE BAILEY HOUSE

Signing Officer

Name
Lopaka White
Title
President
Phone
8082443326
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lopaka White
Formed
1956
Legal Domicile
Hi
Voting Board Members
5
Independent Board Members
5
Employees
6
Volunteers
35

Preparer

Firm
Barbara J Querry LLC
Address
411 HUKU LII PL STE 202, KIHEI, HI 96753
Preparer
Barbara J Querry CPA
Phone
8088568137
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

COTTAGE DONATION 0

Raw XML AppendixShowing 400 of 477 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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IRS990/AdvertisingGrp/FundraisingAmt095
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IRS990/BooksInCareOfDetail/USAddress/CityNm0WAILUKU
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096793
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IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt05533
IRS990/DepreciationDepletionGrp/ProgramServicesAmt014960
IRS990/DepreciationDepletionGrp/TotalAmt020493
IRS990/Desc0HALE HO'IKE'IKE AT BAILEY HOUSE WAS FORMED TO PRESERVE HAWAIIAN ARITIFACTS AND HISTORICAL DOCUMENTS PERTAINING TO HAWAIIAN HISTORY, INCLUDING PLANTATION HISTORY, AND TO DISPLAY AND INTERPRET MAUI'S EARLY CULTURE. THE MUSEUM ALSO CELEBRATES LEI DAY BY HOSTING A LEI DAY HERITAGE FESTIVAL TO PROMOTE COMMUNITY AWARENESS INTO THE TRADION AND HISTORY OF HAWAIIAN LEIS AND THE CELEBRATION OF LEI DAY. IT'S VARIOUS WORKSHOPS INCLUDE HAWAIIAN MUSIC, LANGUAGE, FEATHER ARTS, HULA,CHANT, KALO, AND FARMING.
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IRS990/DonorAdvisedFundInd0false
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IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0160052
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IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02942
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IRS990/FeesForServicesAccountingGrp/TotalAmt014714
IRS990/ForeignActivitiesInd0false
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IRS990/Form1098CFiledInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt020766
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0130645
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0170579
IRS990ScheduleA/Total509Grp/TotalAmt01034013
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0277584
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0161974
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0564940
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IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt01254
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt099613
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt016034
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IRS990ScheduleD/LandGrp/BookValueAmt0198900
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt071037
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0210490
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt299613
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0COLLECTIONS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CONSTRUCTION IN PROGRESS
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013842
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GRANT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED GRANTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SECURITY DEPOSIT
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0456352
IRS990ScheduleD/TotalLiabilityAmt0103163
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZED WITH MEMBERS. ANNUAL MEMBERSHIP IS OPEN TO THE PUBLIC IF INTERESTED IN PERPETUATING INTEREST IN MAUI'S HISTORY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING BOARD HAS AUTHORITY TO ELECT BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT AND BOARD OF DIRECTORS WILL REVIEW FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO BRING FORWARD ANY CONFLICT OF INTEREST THAT ARISES. THE BOARD MEMBER SHALL RECUSE HIMSELF OR HERSELF FROM DISCUSSIONS AND VOTING ON THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD HAS AN ANNUAL PERFORMANCE EVALUATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COTTAGE DONATION 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false

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