Civic Intelligence

Maui Christian Academy

EIN 99-0241019 • 501(c)3 • Paia, HI

View Organization Page

Profile

To provide a christ-centered education that is biblically based and is committed to academic excellence, biblical morality, integrity, church involvement, and patriotism - all to the glory of god.

519 Baldwin AvenuePaia, HI 96779

www.doristoddchristian.org

Siviq Scores

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

Liabilities / Assets

44th percentile

0.09x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

49th percentile

0.15x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

78th percentile

26%

Higher net margin than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

81st percentile

22%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

29%

Faster revenue growth than 78% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$5,441,802

Up $191,358 (+3.6%) from 2024

Liabilities

Up

$383,150

Up $18,328 (+5.0%) from 2024

Net Assets

Up

$5,058,652

Up $173,030 (+3.5%) from 2024

Operations
Liabilities / Revenue49th percentileNet Margin78th percentile

Revenue

Up

$2,960,230

Up $309,928 (+12%) from 2024

Expenses

Up

$2,808,319

Up $267,007 (+11%) from 2024

Net Income

Up

$151,911

Up $42,921 (+39%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $3,261,874Liabilities 2010: $136,506Net Assets 2010: $3,125,3682010Assets 2011: $3,252,312Liabilities 2011: $154,252Net Assets 2011: $3,098,0602011Assets 2012: $3,306,207Liabilities 2012: $204,023Net Assets 2012: $3,102,1842012Assets 2013: $3,332,905Liabilities 2013: $184,450Net Assets 2013: $3,148,4552013Assets 2014: $3,268,699Liabilities 2014: $138,903Net Assets 2014: $3,129,7962014Assets 2015: $3,281,970Liabilities 2015: $204,882Net Assets 2015: $3,077,0882015Assets 2016: $3,383,530Liabilities 2016: $207,935Net Assets 2016: $3,175,5952016Assets 2017: $3,388,903Liabilities 2017: $186,998Net Assets 2017: $3,201,9052017Assets 2018: $3,380,991Liabilities 2018: $235,274Net Assets 2018: $3,145,7172018Assets 2019: $3,315,374Liabilities 2019: $145,429Net Assets 2019: $3,169,9452019Assets 2020: $3,441,019Liabilities 2020: $315,647Net Assets 2020: $3,125,3722020Assets 2021: $3,670,095Liabilities 2021: $149,536Net Assets 2021: $3,520,5592021Assets 2022: $4,199,741Liabilities 2022: $251,105Net Assets 2022: $3,948,6362022Assets 2023: $5,142,710Liabilities 2023: $439,382Net Assets 2023: $4,703,3282023Assets 2024: $5,250,444Liabilities 2024: $364,822Net Assets 2024: $4,885,6222024Assets 2025: $5,441,802Liabilities 2025: $383,150Net Assets 2025: $5,058,6522025

Highlighted filing

2025

Assets$5,441,802
Liabilities$383,150
Net Assets$5,058,652
Open 2025 Filing

Operations Trend

Revenue Growth78th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $834,4422010Expenses 2011: $924,9392011Expenses 2012: $961,6502012Revenue 2013: $1,027,523Expenses 2013: $981,252Net Income 2013: $46,2712013Revenue 2014: $1,243,557Expenses 2014: $1,262,216Net Income 2014: -$18,6592014Revenue 2015: $1,321,217Expenses 2015: $1,373,925Net Income 2015: -$52,7082015Revenue 2016: $1,477,501Expenses 2016: $1,378,994Net Income 2016: $98,5072016Revenue 2017: $1,457,501Expenses 2017: $1,431,191Net Income 2017: $26,3102017Revenue 2018: $1,518,741Expenses 2018: $1,574,929Net Income 2018: -$56,1882018Revenue 2019: $1,579,261Expenses 2019: $1,555,033Net Income 2019: $24,2282019Revenue 2020: $1,616,878Expenses 2020: $1,661,450Net Income 2020: -$44,5722020Revenue 2021: $1,976,502Expenses 2021: $1,581,315Net Income 2021: $395,1872021Revenue 2022: $2,275,196Expenses 2022: $1,847,119Net Income 2022: $428,0772022Revenue 2023: $2,945,216Expenses 2023: $2,190,524Net Income 2023: $754,6922023Revenue 2024: $2,650,302Expenses 2024: $2,541,312Net Income 2024: $108,9902024Revenue 2025: $2,960,230Expenses 2025: $2,808,319Net Income 2025: $151,9112025

Highlighted filing

2025

Revenue$2,960,230
Expenses$2,808,319
Net Income$151,911
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,441,802
Liabilities
$383,150
Net assets
$5,058,652
Revenue
$2,960,230
Expenses
$2,808,319
Net income
$151,911
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$5.44$0.38$5.06$2.96$2.81$0.15
2024Detailed filing. Detailed filing data is available for this year.$5.25$0.36$4.89$2.65$2.54$0.11
2023Detailed filing. Detailed filing data is available for this year.$5.14$0.44$4.70$2.95$2.19$0.75
2022Detailed filing. Detailed filing data is available for this year.$4.20$0.25$3.95$2.28$1.85$0.43
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.67$0.15$3.52$1.98$1.58$0.40
2020Detailed filing. Detailed filing data is available for this year.$3.44$0.32$3.13$1.62$1.66$0.04
2019Detailed filing. Detailed filing data is available for this year.$3.32$0.15$3.17$1.58$1.56$0.02
2018Detailed filing. Detailed filing data is available for this year.$3.38$0.24$3.15$1.52$1.57$0.06
2017Detailed filing. Detailed filing data is available for this year.$3.39$0.19$3.20$1.46$1.43$0.03
2016Detailed filing. Detailed filing data is available for this year.$3.38$0.21$3.18$1.48$1.38$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.28$0.20$3.08$1.32$1.37$0.05
2014Detailed filing. Detailed filing data is available for this year.$3.27$0.14$3.13$1.24$1.26$0.02
2013Summary only. Only limited summary data is available for this year.$3.33$0.18$3.15$1.03$0.98$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.20$3.10$0.96
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.15$3.10$0.92
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.14$3.13$0.83
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 11, 2026
Return Version
2024v5.0
Gross Receipts
$2,963,937
Mission and Program Overview

Mission

To provide a christ-centered education that is biblically based and is committed to academic excellence, biblical morality, integrity, church involvement, and patriotism - all to the glory of god.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,737,252$2,923,493▲ $186,241
Savings and Temporary Cash Investments$808,732$1,844,993▲ $1,036,261
Cash and Non-Interest-Bearing Accounts$1,493,149$472,510▼ $1,020,639
Prepaid Expenses and Deferred Charges$94,068$89,145▼ $4,923
Accounts Receivable$2,920$5,561▲ $2,641
Total Assets$5,250,444$5,441,802▲ $191,358
Other Assets Total$114,323$106,100▼ $8,223
Liabilities
Accounts Payable and Accrued Expenses$106,285$146,437▲ $40,152
Deferred Revenue$144,214$130,613▼ $13,601
Other Liabilities$114,323$106,100▼ $8,223
Total Liabilities$364,822$383,150▲ $18,328
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,880,332$5,047,314▲ $166,982
Net Assets With Donor Restrictions$5,290$11,338▲ $6,048
Total Net Assets Fund Balance$4,885,622$5,058,652▲ $173,030
Total Liabilities and Net Assets / Fund Balance$5,250,444$5,441,802▲ $191,358

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,421,944$1,732,129$4,154,073
Land$308,826-$308,826
Equipment$192,723$89,957$282,680
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leta CarpenterSecretaryFT$18,570$5,157$23,727
Carolyn MooreDirectorFT$17,113$4,899$22,012

Board Members and Trustees

NameTitle
Mabel ToddPresident
Jim FranksDirector
Nick TanakaDirector
Thomas OsterhusTreasurer
Shawn HanscamVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$318,762
Program Service Revenue
$2,540,698
Investment Income
$73,276
Other Revenue
$27,494
All Other Contributions
$318,762
Change in Net Assets
$151,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,648,157
Other Expenses$607,968
Grants and Similar Amounts Paid$531,075
Total Fundraising Expense$55,546
Professional Fundraising Fees$21,119

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,047,369$219,819$25,861$1,293,049
Grants to Domestic Individuals$531,075--$531,075
Other Employee Benefits$169,291$35,530$4,180$209,001
Occupancy$94,279$94,279-$188,558
Depreciation Depletion$52,939$52,938-$105,877
Payroll Taxes$85,099$17,860$2,101$105,060
Insurance$40,619$40,619-$81,238
Current Officers, Directors, Trustees, and Key Employees$33,248$6,978$821$41,047
Fees for Services Professional Fundraising--$21,119$21,119
Office Expenses$8,599$8,600-$17,199
Fees for Services Accounting$6,466$6,466-$12,932
All Other Expenses$10,439$937$752$12,128
Other Expenses$9,489$499$712$10,700
Advertising$8,920--$8,920
Fees for Services Legal$1,010$1,010-$2,020
Travel$187$187-$374
Total Functional Expenses$2,251,207$501,566$55,546$2,808,319
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$21,119
Fundraising Gross Income$9,523
Fundraising Direct Expenses$3,707
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$106,100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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

“A draft copy of the 990 annual tax return is distributed at a board meeting and all board members have a chance to review and make changes, or if no changes, approve for filing.”

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

“Part vi, line 12c each board member is annually asked to disclose conflict of interest issues and sign a written form.”

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

“The board of directors determines the compensation for the chair of the school.”

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

“The compensation for all positions is determined using data from state and local salary ranges for comparable positions.”

Form 990, Page 6, Part VI, Line 19

“Policies are available upon request at the business office.”

Filing and Contact Details

Filer

Filer Name
Maui Christian Academy
EIN
99-0241019
Phone
8085799237
Address
519 BALDWIN AVENUE, PAIA, HI 96779

Signing Officer

Name
Thomas Osterhus
Title
Treasurer
Phone
8085799237
Signed
2026-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carolyn Moore
Formed
1955
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
5
Employees
52
Volunteers
30

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Capitalized fundraising costs 21,119”

Financial Statement Notes

Schedule D, Page 3, Part X

“The school is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the school may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the school and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities at june 30, 2025 and 2024. The school files its form 990 informational return in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawaii. The school is generally no longer subject to examination by the internal revenue service for years before 2022.”

Raw XML AppendixShowing 400 of 462 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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IRS990/MissionDesc0TO PROVIDE A CHRIST-CENTERED EDUCATION THAT IS BIBLICALLY BASED AND IS COMMITTED TO ACADEMIC EXCELLENCE, BIBLICAL MORALITY, INTEGRITY, CHURCH INVOLVEMENT, AND PATRIOTISM - ALL TO THE GLORY OF GOD.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE SCHOOL MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE SCHOOL AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES AT JUNE 30, 2025 AND 2024. THE SCHOOL FILES ITS FORM 990 INFORMATIONAL RETURN IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAII. THE SCHOOL IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
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IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S POLICY ON NONDISCRIMINATION WAS PUBLISHED IN THE LOCAL NEWSPAPER, THE MAUI NEWS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
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IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0RALEIGH
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IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0DICKERSONBAKKER AGREED UPON MONTHLY FEES
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE G, PAGE 1, PART I, LINE 2B, COLUMN (V)
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0TUITION ASSIST.
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL ENROLLED STUDENTS IN GRADES K-12 MAY APPLY FOR FINANCIAL AID. APPLICATIONS ARE SUBMITTED TO FACTS GRANT & AID, A THIRD PARTY, FOR FINANCIAL NEED ASSESSMENT. THE RESULTS ARE THEN GIVEN TO THE FINANCIAL AID COMMITTEE FOR CONSIDERATION. ONCE FINANCIAL AID IS APPROVED, FAMILIES OF STUDENTS ARE REQUIRED TO VOLUNTEER FOR A MINIMUM OF TWENTY HOURS DURING THE SCHOOL YEAR.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE 990 ANNUAL TAX RETURN IS DISTRIBUTED AT A BOARD MEETING AND ALL BOARD MEMBERS HAVE A CHANCE TO REVIEW AND MAKE CHANGES, OR IF NO CHANGES, APPROVE FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PART VI, LINE 12C EACH BOARD MEMBER IS ANNUALLY ASKED TO DISCLOSE CONFLICT OF INTEREST ISSUES AND SIGN A WRITTEN FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION FOR THE CHAIR OF THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION FOR ALL POSITIONS IS DETERMINED USING DATA FROM STATE AND LOCAL SALARY RANGES FOR COMPARABLE POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POLICIES ARE AVAILABLE UPON REQUEST AT THE BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CAPITALIZED FUNDRAISING COSTS 21,119
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
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 XI, LINE 9
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