Civic Intelligence

Maui Humane Society

EIN 99-6000953 • 501(c)3 • Puunene, HI

Profile

The maui humane society is organized for the prevention of cruel and/or inhumane treatment of animals. They also provide sheleter for old, homeless, abandoned, sick or injured animals, as well as encourage, promote and conduct research relating to the prevention of cruel and inhumane treatment of animals. The society gives assistance to county of maui by operating the maui animal shelter and adoption center, and the animal control program on the island of maui.

PO Box 1047Puunene, HI 96784

www.mauihumanesociety.org

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.08x

Higher debt load relative to assets than 42% of similar nonprofits.

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

Liabilities / Revenue

40th percentile

0.10x

Higher debt load relative to revenue than 40% of similar nonprofits.

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

Net Margin

11th percentile

-26%

Higher net margin than 11% of similar nonprofits.

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

Top Officer Pay

61st percentile

$137,115

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

8th percentile

-14%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

10th percentile

-29%

Faster revenue growth than 10% of similar nonprofits.

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

Assets

Down

$8,266,660

Down $1,358,500 (-14%) from 2022

Liabilities

Up

$627,584

Up $207,906 (+50%) from 2022

Net Assets

Down

$7,639,076

Down $1,566,406 (-17%) from 2022

Revenue

Down

$6,366,618

Down $2,557,346 (-29%) from 2022

Expenses

Up

$8,048,363

Up $1,641,117 (+26%) from 2022

Net Income

Down

-$1,681,745

Down $4,198,463 (-167%) from 2022

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $2,184,252Liabilities 2010: $103,066Net Assets 2010: $2,081,1862010Assets 2011: $2,371,525Liabilities 2011: $152,008Net Assets 2011: $2,219,5172011Assets 2012: $2,399,402Liabilities 2012: $233,797Net Assets 2012: $2,165,6052012Assets 2013: $3,410,500Liabilities 2013: $216,165Net Assets 2013: $3,194,3352013Assets 2014: $3,770,896Liabilities 2014: $174,509Net Assets 2014: $3,596,3872014Assets 2015: $3,908,767Liabilities 2015: $171,177Net Assets 2015: $3,737,5902015Assets 2016: $4,444,554Liabilities 2016: $253,560Net Assets 2016: $4,190,9942016Assets 2017: $4,743,393Liabilities 2017: $244,953Net Assets 2017: $4,498,4402017Assets 2018: $5,441,521Liabilities 2018: $302,637Net Assets 2018: $5,138,8842018Assets 2019: $5,851,688Liabilities 2019: $375,858Net Assets 2019: $5,475,8302019Assets 2020: $7,161,619Liabilities 2020: $905,255Net Assets 2020: $6,256,3642020Assets 2021: $8,047,470Liabilities 2021: $1,038,451Net Assets 2021: $7,009,0192021Assets 2022: $9,625,160Liabilities 2022: $419,678Net Assets 2022: $9,205,4822022Assets 2023: $8,266,660Liabilities 2023: $627,584Net Assets 2023: $7,639,0762023

Highlighted filing

2023

Assets$8,266,660
Liabilities$627,584
Net Assets$7,639,076

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $2,422,3202010Expenses 2011: $2,913,7042011Expenses 2012: $2,561,2462012Expenses 2013: $2,373,5762013Revenue 2014: $2,614,610Expenses 2014: $2,382,478Net Income 2014: $232,1322014Revenue 2015: $2,741,819Expenses 2015: $2,618,997Net Income 2015: $122,8222015Revenue 2016: $3,615,058Expenses 2016: $3,095,090Net Income 2016: $519,9682016Revenue 2017: $3,294,751Expenses 2017: $3,238,469Net Income 2017: $56,2822017Revenue 2018: $4,101,417Expenses 2018: $3,620,062Net Income 2018: $481,3552018Revenue 2019: $4,491,654Expenses 2019: $4,268,999Net Income 2019: $222,6552019Revenue 2020: $5,740,986Expenses 2020: $4,918,080Net Income 2020: $822,9062020Revenue 2021: $5,997,279Expenses 2021: $5,586,986Net Income 2021: $410,2932021Revenue 2022: $8,923,964Expenses 2022: $6,407,246Net Income 2022: $2,516,7182022Revenue 2023: $6,366,618Expenses 2023: $8,048,363Net Income 2023: -$1,681,7452023

Highlighted filing

2023

Revenue$6,366,618
Expenses$8,048,363
Net Income-$1,681,745

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$8.27$0.63$7.64$6.37$8.05$1.68
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.63$0.42$9.21$8.92$6.41$2.52
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.05$1.04$7.01$6.00$5.59$0.41
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.16$0.91$6.26$5.74$4.92$0.82
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.85$0.38$5.48$4.49$4.27$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.44$0.30$5.14$4.10$3.62$0.48
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.74$0.24$4.50$3.29$3.24$0.06
2016Summary only. Only limited summary data is available for this year.$4.44$0.25$4.19$3.62$3.10$0.52
2015Detailed filing. Detailed filing data is available for this year.$3.91$0.17$3.74$2.74$2.62$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.77$0.17$3.60$2.61$2.38$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$0.22$3.19$2.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.40$0.23$2.17$2.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$0.15$2.22$2.91
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.10$2.08$2.42
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Jan 14, 2022
Return Version
2020v4.0
Gross Receipts
$6,069,433
Mission and Program Overview

Mission

The maui humane society is organized for the prevention of cruel and/or inhumane treatment of animals. They also provide shelter for old, homeless, abandoned, sick or injured animals, as well as encourage, promote, and conduct research relating to the prevention of cruel and inhumane treatment of animals. The society gives assistance to the county of maui by operating the animal shelter and adoption center, and the animal control program on the island of maui.

The maui humane society is organized for the prevention of cruel and/or inhumane treatment of animals. They also provide shelter for old, homeless, abandoned, sick, or injured animals, as well as encourage, promote, and conduct research relating to the prevention of cruel and inhumane treatment of animals. The society gives assistance to the county of maui by operating the animal shelter and adoption center, and the animal control program on the island of maui.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,702,013$2,723,828▲ $21,815
Savings and Temporary Cash Investments$1,413,480$2,104,252▲ $690,772
Land, Buildings, and Equipment, Net$1,745,679$2,102,205▲ $356,526
Cash and Non-Interest-Bearing Accounts$659,572$567,528▼ $92,044
Pledges and Grants Receivable$262,212$284,011▲ $21,799
Prepaid Expenses and Deferred Charges$77,959$73,608▼ $4,351
Accounts Receivable$47,490$44,700▼ $2,790
Inventories for Sale or Use$39,281$28,081▼ $11,200
Total Assets$7,161,619$8,047,470▲ $885,851
Other Assets Total$213,933$119,257▼ $94,676
Liabilities
Mortgage Notes Payable Secured by Investment Property$560,400$651,823▲ $91,423
Accounts Payable and Accrued Expenses$94,136$361,143▲ $267,007
Other Liabilities$250,719--
Deferred Revenue-$25,485-
Total Liabilities$905,255$1,038,451▲ $133,196
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,662,676$5,738,974▲ $1,076,298
Net Assets With Donor Restrictions$1,593,688$1,270,045▼ $323,643
Total Net Assets Fund Balance$6,256,364$7,009,019▲ $752,655
Total Liabilities and Net Assets / Fund Balance$7,161,619$8,047,470▲ $885,851

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,783,777$923,965$2,707,742
Equipment$318,428$631,503$949,931

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$668,998$100,000▲ $103,558-$858,493
2019$678,338-▲ $4,621-$668,998
2018$660,829-▲ $42,626-$678,338
2017$581,244-▲ $124,011-$660,829
2016$581,244-▲ $69,362-$581,244
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephen MackinnonCEOFT$130,284$6,831$137,115
Thomas BellerueDirector ofFT$72,675$7,697$80,372

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$5,226,013
Program Service Revenue
$693,042
Investment Income
$32,458
Other Revenue
$45,766
All Other Contributions
$1,945,075
Change in Net Assets
$410,293

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded7$103,806Fair Market Value
Other Non Cash Contri Table1$53,950Fair Market Value
Other Non Cash Contri Table50$13,000Fair Market Value
Other Non Cash Contri Table3$624Fair Market Value
Total Noncash Contributions61$171,380-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,997,279
Revenue Not Reported on Form 990
$401,440
Total Revenue per Audited Statements
$6,398,719
Total Revenue per Form 990
$5,997,279
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,846,468
Other Expenses$1,740,518
Total Fundraising Expense$560,075
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,465,536$210,355$277,463$2,953,354
Other Employee Benefits$288,949$24,654$32,518$346,121
Payroll Taxes$239,329$20,419$26,933$286,681
Occupancy$231,724$23,721$29,783$285,228
Current Officers, Directors, Trustees, and Key Employees$202,866$17,308$22,830$243,004
Depreciation Depletion$155,528$30,614$35,768$221,910
All Other Expenses$193,241$8,440$9,843$211,524
Advertising$47,155$97$66,259$113,511
Office Expenses$58,431$4,517$23,848$86,796
Fees for Services Other$63,517$6,362$8,141$78,020
Other Expenses$74,484$9,458$11,560$74,484
Travel$45,271$3,055$2,681$51,007
Insurance$17,513$3,447$4,028$24,988
Fees for Service Investment Mgmnt Fees$16,771$3,301$3,857$23,929
Fees for Services Accounting$12,772$2,514$2,937$18,223
Pension Plan Contributions$14,449$1,233$1,626$17,308
Total Functional Expenses$4,657,416$369,495$560,075$5,586,986

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,646,064
Expenses per Audited Statements$5,586,986
Total Expenses per Form 990$5,586,986
Expenses Not Reported on Form 990$59,078
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$56,964
Fundraising Direct Expenses$29,832
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Calendar Sales$43,430$43,430$7,380$36,050
Slumber Party$69,856$3,750$11,547$-7,797
Total Events$133,585$56,964$29,832$27,132
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
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

The form 990 is reviewed by a representative of the governing body before it is filed.

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

A disclosure statement is reviewed with each board member each year and the accountant would recognize an independence issue if it was taking place.

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

The governing body utilize hec and sawa surveys to determine compensation to the ceo and top management officials during the annual review.

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

The ceo utilizes hec and sawa surveys to determine compensation for other officers and key employees during an annual review.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents available to the public upon request and on their website.

Filing and Contact Details

Filer

Filer Name
Maui Humane Society
EIN
99-6000953
Phone
8088773680
Address
PO BOX 1047, PUUNENE, HI 96784

Signing Officer

Name
Stephen Mackinnon
Title
CEO
Phone
8088773680
Signed
2022-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Mackinnon
Formed
1962
Legal Domicile
Hi
Voting Board Members
12
Independent Board Members
12
Employees
84
Volunteers
410

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 - ORGANIZATION'S MISSION

The maui humane society is organized for the prevention of cruel and/or inhumane treatment of animals. They also provide shelter for old, homeless, abandoned, sick, or injured animals, as well as encourage, promote, and conduct research relating to the prevention of cruel and inhumane treatment of animals. The society gives assistance to the county of maui by operating the animal shelter and adoption center, and the animal control program on the island of maui.

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

Other program services: the hope fund program gives injured and/or sick homeless animals a second chance for life by providing the funds for them to receive special medical care. The transfer and wings of aloha programs transferred 470 animals to adoption-guaranteed rescues and shelters thus saving more animals lives. The society offers direct release services for those bringing dogs to hawaii. The society operates the only crematorium for animals on maui. The development and community outreach department strives to inform and educate the public, adults and children, about the society's life-saving work for the animals of maui.

Form 990, Part XI, Line 9

Fundraising expenses 16,832 cost of goods sold 42,246 fundraising expenses -16,832 cost of goods sold -42,246

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Maui humane society's endowment funds are invested for the purpose of providing spay and neutering services for dogs only.

Schedule D, Page 3, Part X

The society 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 society 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 society 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 for fiscal year 2021 and 2020. The society files its forms 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawai'i. The society is generally no longer subject to examination by the internal revenue service for years before fiscal year 2018.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 16,832 cost of goods sold 42,246

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 16,832 cost of goods sold 42,246

Raw XML AppendixShowing 400 of 649 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/ActivityOrMissionDesc0THE MAUI HUMANE SOCIETY IS ORGANIZED FOR THE PREVENTION OF CRUEL AND/OR INHUMANE TREATMENT OF ANIMALS. THEY ALSO PROVIDE SHELTER FOR OLD, HOMELESS, ABANDONED, SICK, OR INJURED ANIMALS, AS WELL AS ENCOURAGE, PROMOTE, AND CONDUCT RESEARCH RELATING TO THE PREVENTION OF CRUEL AND INHUMANE TREATMENT OF ANIMALS. THE SOCIETY GIVES ASSISTANCE TO THE COUNTY OF MAUI BY OPERATING THE ANIMAL SHELTER AND ADOPTION CENTER, AND THE ANIMAL CONTROL PROGRAM ON THE ISLAND OF MAUI.
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IRS990/MissionDesc0THE MAUI HUMANE SOCIETY IS ORGANIZED FOR THE PREVENTION OF CRUEL AND/OR INHUMANE TREATMENT OF ANIMALS. THEY ALSO PROVIDE SHELTER FOR OLD, HOMELESS, ABANDONED, SICK, OR INJURED ANIMALS, AS WELL AS ENCOURAGE, PROMOTE, AND CONDUCT RESEARCH RELATING TO THE PREVENTION OF CRUEL AND INHUMANE TREATMENT OF ANIMALS. THE SOCIETY GIVES ASSISTANCE TO THE COUNTY OF MAUI BY OPERATING THE ANIMAL SHELTER AND ADOPTION CENTER, AND THE ANIMAL CONTROL PROGRAM ON THE ISLAND OF MAUI.
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IRS990/ProgSrvcAccomActy2Grp/Desc0HUMANE ENFORCEMENT: THE HUMANE ENFORCEMENT PROGRAM PROVIDES FOR THE ENFORCEMENT OF LAWS REGARDING ANIMAL SHELTERING, DISPOSITIONS AND CRUELTY PREVENTION, EMERGENCY AFTER-HOURS SERVICES FOR INJURED ANIMALS, AND PUBLIC EDUCATION ON THESE TOPICS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0PUBLIC SPAY/NEUTER: THE SPAY & NEUTER PROGRAM PROVIDES LOW AND NO-COST SPAY AND NEUTER SERVICES FOR DOGS AND CATS, WHETHER PRIVATELY OWNED OR FERAL. SURGERIES ARE PERFORMED IN MAUI HUMANE SOCIETY'S VETERINARY CLINIC BY A LICENSED VETERINARIAN.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAM SERVICES: THE HOPE FUND PROGRAM GIVES INJURED AND/OR SICK HOMELESS ANIMALS A SECOND CHANCE FOR LIFE BY PROVIDING THE FUNDS FOR THEM TO RECEIVE SPECIAL MEDICAL CARE. THE TRANSFER AND WINGS OF ALOHA PROGRAMS TRANSFERRED 470 ANIMALS TO ADOPTION-GUARANTEED RESCUES AND SHELTERS THUS SAVING MORE ANIMALS LIVES. THE SOCIETY OFFERS DIRECT RELEASE SERVICES FOR THOSE BRINGING DOGS TO HAWAII. THE SOCIETY OPERATES THE ONLY CREMATORIUM FOR ANIMALS ON MAUI. THE DEVELOPMENT AND COMMUNITY OUTREACH DEPARTMENT STRIVES TO INFORM AND EDUCATE THE PUBLIC, ADULTS AND CHILDREN, ABOUT THE SOCIETY'S LIFE-SAVING WORK FOR THE ANIMALS OF MAUI.
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