Civic Intelligence

Maui County Visitors Association

990 • Fiscal year 2017 • EIN 99-0157996

Jul 01, 2016 to Jun 30, 2017 • Filed on May 11, 2018

1727 Wili PA LoopWailuku, HI 96793

(808) 244-3530

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

64th percentile

0.28x

Higher debt load relative to assets than 64% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

25th percentile

0.04x

Higher debt load relative to revenue than 25% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

23rd percentile

-2.7%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

37th percentile

$103,673

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

14th percentile

-7.6%

Faster asset growth than 14% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

38th percentile

0.4%

Faster revenue growth than 38% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$614,197

Down $50,172 (-7.6%) from 2016

Net Assets

Down

$440,082

Down $112,077 (-20%) from 2016

Liabilities

Up

$174,115

Up $61,905 (+55%) from 2016

Revenue

Up

$4,131,359

Up $17,685 (+0.4%) from 2016

Expenses

Up

$4,243,436

Up $200,763 (+5.0%) from 2016

Net Income

Down

-$112,077

Down $183,078 (-258%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $583,731Liabilities 2010: $114,647Net Assets 2010: $469,0842010Assets 2011: $567,539Liabilities 2011: $41,565Net Assets 2011: $525,9742011Assets 2012: $578,915Liabilities 2012: $80,309Net Assets 2012: $498,6062012Assets 2013: $556,470Liabilities 2013: $40,367Net Assets 2013: $516,1032013Assets 2014: $589,714Liabilities 2014: $64,535Net Assets 2014: $525,1792014Assets 2015: $567,656Liabilities 2015: $86,498Net Assets 2015: $481,1582015Assets 2016: $664,369Liabilities 2016: $112,210Net Assets 2016: $552,1592016Assets 2017: $614,197Liabilities 2017: $174,115Net Assets 2017: $440,0822017Assets 2018: $524,687Liabilities 2018: $197,292Net Assets 2018: $327,3952018Assets 2019: $473,620Liabilities 2019: $380,032Net Assets 2019: $93,5882019Assets 2020: $557,283Liabilities 2020: $74,855Net Assets 2020: $482,4282020Assets 2021: $703,056Liabilities 2021: $122,663Net Assets 2021: $580,3932021Assets 2022: $698,823Liabilities 2022: $40,713Net Assets 2022: $658,1102022Assets 2023: $664,207Liabilities 2023: $0Net Assets 2023: $664,2072023Assets 2024: $662,636Liabilities 2024: $14,400Net Assets 2024: $648,2362024

Highlighted filing

2017

Assets$614,197
Liabilities$174,115
Net Assets$440,082

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,471,2012010Expenses 2011: $3,017,1502011Expenses 2012: $3,388,6872012Expenses 2013: $3,553,6942013Revenue 2014: $3,653,597Expenses 2014: $3,644,521Net Income 2014: $9,0762014Revenue 2015: $3,717,016Expenses 2015: $3,761,037Net Income 2015: -$44,0212015Revenue 2016: $4,113,674Expenses 2016: $4,042,673Net Income 2016: $71,0012016Revenue 2017: $4,131,359Expenses 2017: $4,243,436Net Income 2017: -$112,0772017Revenue 2018: $3,932,456Expenses 2018: $4,045,143Net Income 2018: -$112,6872018Revenue 2019: $4,126,035Expenses 2019: $4,359,842Net Income 2019: -$233,8072019Revenue 2020: $2,866,790Expenses 2020: $2,478,550Net Income 2020: $388,2402020Revenue 2021: $1,813,993Expenses 2021: $1,716,028Net Income 2021: $97,9652021Revenue 2022: $655,487Expenses 2022: $577,770Net Income 2022: $77,7172022Revenue 2023: $470,585Expenses 2023: $505,201Net Income 2023: -$34,6162023Revenue 2024: $180,727Expenses 2024: $196,698Net Income 2024: -$15,9712024

Highlighted filing

2017

Revenue$4,131,359
Expenses$4,243,436
Net Income-$112,077
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 11, 2018
Return Version
2016v3.1
Gross Receipts
$4,131,359
Mission and Program Overview

Mission

The mission of maui county visitor association is to promote tourism to maui county.

PROMOTE TOURISM TO MAUI

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$414,059$424,877▲ $10,818
Pledges and Grants Receivable$232,434$184,046▼ $48,388
Land, Buildings, and Equipment, Net$4,924$4,734▼ $190
Prepaid Expenses and Deferred Charges$12,152$540▼ $11,612
Total Assets$664,369$614,197▼ $50,172
Other Assets Total$800--
Liabilities
Accounts Payable and Accrued Expenses$101,467$160,243▲ $58,776
Deferred Revenue$10,743$13,872▲ $3,129
Total Liabilities$112,210$174,115▲ $61,905
Net Assets / Fund Balance
Unrestricted Net Assets$473,454$361,071▼ $112,383
Temporarily Rstr Net Assets$78,705$79,011▲ $306
Total Net Assets Fund Balance$552,159$440,082▼ $112,077
Total Liabilities and Net Assets / Fund Balance$664,369$614,197▼ $50,172

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,734$44,052-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Sherry DuongExecutive DiFT$103,673$103,673

Board Members and Trustees

NameTitle
Angela NolanChairman
Gregg LundbergVice Chair
Cassandra AkinaDirector
Corinne ArqueroDirector
Gregg NelsonDirector
Lester NakamotoDirector
P Allan RaikesDirector
Thomas FotiDirector
Toni DavisDirector
Tony BrunoDirector
Winston ChinnDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$4,131,359
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-112,077

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,131,359
Total Revenue per Audited Statements
$4,131,359
Total Revenue per Form 990
$4,131,359
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,243,436
Total Fundraising Expense$65,950
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$2,695,427--$2,695,427
Fees for Services Other$307,767$65,950$65,950$439,667
All Other Expenses$146,004$3,824-$149,828
Other Expenses$145,007--$145,007
Depreciation Depletion-$190-$190
Total Functional Expenses$4,107,522$69,964$65,950$4,243,436

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,243,436
Total Expenses per Audited Statements$4,243,436
Total Expenses per Form 990$4,243,436
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

NONE.

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

The board's chairman and corporate's ceo review the executive director's compensation and base the compensation on comparable wages and performance. However, excutive director is employed by parent organization not filing organization.

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

Executive director and corporate's human resource department review the compensation of all employees. The compensation is based on comparable wages and performance.

Form 990, Page 6, Part VI, Line 19

While federal tax laws do not mandate that the organization's governing documents, conflict of interest policy and financial statements be made available for public inspection, the organization does provide their financial statements upon request.

Filing and Contact Details

Filer

Filer Name
Maui County Visitors Association
EIN
99-0157996
Phone
8082443530
Address
1727 WILI PA LOOP, WAILUKU, HI 96793

Signing Officer

Name
Sherry Duong
Title
Executive Director
Phone
8082443530
Signed
2018-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angela Nolan
Formed
1974
Legal Domicile
Hi
Voting Board Members
13
Independent Board Members
12
Employees
0

Preparer

Firm
Kawahara Hu LLC
Address
77 HOOKELE ST FL 3, KAHULUI, HI 96732
Preparer
Robert S Kawahara
Phone
8082445531
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Programs and tournament sponsorships to support the island of maui and its tourism related services

Form 990, Part IX, Line 11G

Professional services 307,767 65,950 65,950

Raw XML Appendix387 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.

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IRS990ScheduleD/RevenueSubtotalAmt04131359
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04734
IRS990ScheduleD/TotalExpensesPerForm990Amt04243436
IRS990ScheduleD/TotalRevenuePerForm990Amt04131359
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04131359
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04243436
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROGRAMS AND TOURNAMENT SPONSORSHIPS TO SUPPORT THE ISLAND OF MAUI AND ITS TOURISM RELATED SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NONE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD'S CHAIRMAN AND CORPORATE'S CEO REVIEW THE EXECUTIVE DIRECTOR'S COMPENSATION AND BASE THE COMPENSATION ON COMPARABLE WAGES AND PERFORMANCE. HOWEVER, EXCUTIVE DIRECTOR IS EMPLOYED BY PARENT ORGANIZATION NOT FILING ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR AND CORPORATE'S HUMAN RESOURCE DEPARTMENT REVIEW THE COMPENSATION OF ALL EMPLOYEES. THE COMPENSATION IS BASED ON COMPARABLE WAGES AND PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WHILE FEDERAL TAX LAWS DO NOT MANDATE THAT THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS BE MADE AVAILABLE FOR PUBLIC INSPECTION, THE ORGANIZATION DOES PROVIDE THEIR FINANCIAL STATEMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROFESSIONAL SERVICES 307,767 65,950 65,950
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0HAWAII VISITORS & CONVENTION BUREAU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0990040323
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TOURISM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02270 KALAKAUA AVENUE SUITE 801
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HONOLULU
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0HI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd096815
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0true
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt078705
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt079011
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0664369
IRS990/TotalAssetsEOYAmt0614197
IRS990/TotalAssetsGrp/BOYAmt0664369
IRS990/TotalAssetsGrp/EOYAmt0614197
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04131359
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt065950
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069964
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04107522
IRS990/TotalFunctionalExpensesGrp/TotalAmt04243436
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0112210
IRS990/TotalLiabilitiesEOYAmt0174115
IRS990/TotalLiabilitiesGrp/BOYAmt0112210
IRS990/TotalLiabilitiesGrp/EOYAmt0174115
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0552159
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0440082
IRS990/TotalOtherProgSrvcExpenseAmt0642352
IRS990/TotalProgramServiceExpensesAmt04107522
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04131359
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0664369
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0614197
IRS990/TotReportableCompRltdOrgAmt0103673
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0473454
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0361071
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06 KAI ALA DRIVE
IRS990/USAddress/CityNm0LAHAINA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096761
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHERRY DUONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08082443530
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAUI COUNTY VISITORS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MAUI
ReturnHeader/Filer/EIN0990157996
ReturnHeader/Filer/PhoneNum08082443530
ReturnHeader/Filer/USAddress/AddressLine1Txt01727 WILI PA LOOP
ReturnHeader/Filer/USAddress/CityNm0WAILUKU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096793
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01EFC2CED23F079C9EED1B74F8A68CF0526FC1586
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EAEF60479818725E5025E18C1E66B65AF0C8A52B
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271496241
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KAWAHARA HU LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt077 HOOKELE ST FL 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KAHULUI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096732
ReturnHeader/PreparerPersonGrp/PhoneNum08082445531
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT S KAWAHARA
ReturnHeader/ReturnTs02018-05-14T15:41:23-10:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.01$0.65$0.18$0.20$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.47$0.51$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.70$0.04$0.66$0.66$0.58$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.70$0.12$0.58$1.81$1.72$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.56$0.07$0.48$2.87$2.48$0.39
2019Summary only. Only limited summary data is available for this year.$0.47$0.38$0.09$4.13$4.36$0.23
2018Detailed filing. Detailed filing data is available for this year.$0.52$0.20$0.33$3.93$4.05$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.61$0.17$0.44$4.13$4.24$0.11
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.11$0.55$4.11$4.04$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.09$0.48$3.72$3.76$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.59$0.06$0.53$3.65$3.64$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.04$0.52$3.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.08$0.50$3.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.04$0.53$3.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.11$0.47$3.47