MEDIATION SERVICES OF MAUI INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1981

Legal Domicile

Principal Officer

STANLEY MAJKA

Phone

8082445744

Tax Period

2024-07-01 to 2025-06-30

MEDIATION SERVICES OF MAUI INC, founded in 1981, is a small nonprofit in the Crime & Legal sector that reported $343K in total revenue in fiscal year 2024. Expenses of $388K exceeded revenue, resulting in a 13% operating deficit.

Mission

PROVIDE, TEACH AND FACILITATE APPROPRIATE DISPUTE RESOLUTION. HELP PEOPLE OF ALL AGES, IN SITUATIONS RANGING FROM FAMILY AND NEIGHBORHOOD TO BUSINESS AND GOVERNMENT; DEAL WITH THEIR DIFFERENCES IN NON-ADVERSARIAL, EXPEDITIOUS AND AFFORDABLE WAYS.

Program Service Accomplishments

Program 1

Expenses: $301,939 Revenue: $30,585

RESOLUTION OF COMMUNITY DISPUTES IN MAUI COUNTY BY TRAINED VOLUNTEERS. EDUCATION OF THE COMMUNITY IN CONFLICT RESOLUTION. DURING THE FISCAL YEAR ENDING JUNE 30, 2025, 549 MEDIATOR HOURS WERE DONATED.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $311,973

Program Service Revenue $30,585

Investment Income $0

Other Revenue $0

TOTAL REVENUE $342,558

Expense Breakdown

Grants Paid $0

Salaries & Benefits $250,335

Fundraising Expenses $8,843

Program Expenses $301,939

Other Expenses $138,085

TOTAL EXPENSES $388,420

Year-over-Year Comparison

	2024	2023	Change
Revenue	$342,558	$350,612	0.0%
Expenses	$388,420	$346,047	+0.1%
Net Income	$-45,862	$4,565	-11.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$99,908

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STANLEY MAJKA	PRESIDENT	1.00	Officer Director	$0	$0	$0
CYNDI LEVINE	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
CHRISTI KELIIKOA	SECRETARY/TR	1.00	Officer Director	$0	$0	$0
JD WYATT	DIRECTOR	1.00	Director	$0	$0	$0
JASON ECONOMOU	DIRECTOR	1.00	Director	$0	$0	$0
BILL STATON	DIRECTOR	1.00	Director	$0	$0	$0
BEVANNE BOWERS	EXECUTIVE DI	40.00	Officer	$87,702	$12,206	$99,908

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$342,558	$388,420	$223,816	$-45,862
2024	No data	No data	No data	No data
2023	$474,303	$433,500	$268,444	$40,803
2022	$420,774	$362,414	$227,474	$58,360
2021	$291,259	$275,602	$187,635	$15,657
2020	$177,589	$192,890	$70,965	$-15,301
2019	$213,192	$192,271	$50,702	$20,921
2018	$191,122	$185,880	$39,684	$5,242