Islands First INC FY2019 filing

Tax-deductible

New York, NY501(c)(3)EnvironmentEIN 32-0214126Revenue $438K in FY2019

On file with the IRSislandfirst.orgCo Katsky Korins 605 Third Avenue S, 10158-0000 · New York, NYTax-exempt since Apr 2008Publicly supported charity — 170(b)(1)(A)(vi)

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Islands First assists the small island states by (1) building the capacity of their UN missions by providing highly trained, professional advisors, (Continued Schedule O)

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$87K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2019 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $5K a year · 2% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$87K
to officers and key staff · 32% of spending
Concern: pay to officers and key staff is 32% of spending; over 30%.
Pt VII · Sec A
Cash reserves
11 mo
of spending, in cash
Looks good: 11.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $25K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$14K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$438K
Spent
$273K
To programs
86%
Net assets
$238K
By yearFY2019–FY2024
Revenue
$438K
FY2019
Tap a bar for its year
Revenue by fiscal year
FY2019$438K
FY2020$183K
FY2021$160K
FY2022$212K
FY2023$59K
FY2024$61K
Expenses
$273K
FY2019
Tap a bar for its year
Expenses by fiscal year
FY2019$273K
FY2020$278K
FY2021$144K
FY2022$281K
FY2023$54K
FY2024Not on file
Net assets
$238K
FY2019
Tap a bar for its year
Net assets by fiscal year
FY2019$238K
FY2020$143K
FY2021$160K
FY2022$91K
FY2023$97K
FY2024$95K

From the FY2019 Form 990 · see the original

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You’re viewing the FY2019 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 2008.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $234K Management & general 10% · $28K Fundraising 4% · $11K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990; $87K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$87,036Pt VII · Sec A
Board Director
$0Pt VII · Sec A
Board Director
$0Pt VII · Sec A
Board Director
$0Pt VII · Sec A

Mark Jariabka’s $57K as Executive Director is at the 89th percentile of top reported officer pay among 134 <$100K environment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2024FY2023FY2022FY2021FY2019
Mark Jariabka$57,001$50,317$42,579$126,303$87,036

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides expert advisors to strengthen small island nations' UN missions.

Questions for Islands First INC

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Provided by the organization

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1 program · $234K · in their own filed words · FY2019
01

Islands First assists the small island states by (1) building the capacity of their UN missions by providing highly trained, professional advisors,creating and sustaining strategic networks of scientific, environmental, and policy experts in order to share information and coordinate activities, and (3) devising comprehensive political…

$234Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2022
Total grants receivedfrom 1 funder$25K
Grants paid · 1 grant · $212K · 2022–2022
Individual RecipientFY2022$212,476

By the numbers

The FY2019 990, line by line.

1The main four
Money inPt VIII
$438K
Ln 12
Gifts and grantsLn 1h$438K
Money outPt IX
$273K
Ln 25
Programscol B$234K
Managementcol C$28K
Fundraisingcol D$11K
Owns and owesPt X
$238K
net assets · Ln 32
Cash and savingsLn 1–2$252K
Total assetsLn 16$252K
LiabilitiesLn 26$14K
PeoplePt VI, VII
4
listed · VII A
PaidVII A1
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$438K
Total revenueLn 12$438K
Assets in detailPt X, end of year
CashLn 1$252K
Cash and savings togetherLn 1–2$252K
Total assetsLn 16$252K
LiabilitiesLn 26$14K
Net assetsLn 32$238K
OperationsPt I, VI
EmployeesI 51
VolunteersI 63
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY19End FY19
Cash and savingsLn 1–2$87K$252K
Total assetsLn 16$87K$252K
LiabilitiesLn 26$14K$14K
Net assetsLn 32$73K$238K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$65K$44K$14K$8K
Other salaries and wagesLn 7$37K$37K
Payroll taxesLn 10$7K$6K$864$483
Accounting feesLn 11c$8K$8K
Office expensesLn 13$278$224$35$19
Conferences, conventions and meetingsLn 19$47K$38K$6K$3K
InsuranceLn 23$438$352$55$31
Other expenses (24a–d)Ln 24$110K$110K$181$102
Total functional expensesLn 25$273K$234K$28K$11K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $61K$95K 990 PDF
FY2023 $59K$54K$5K$97K 990 PDF
FY2022 $212K$281K−$68K$91K 990 PDF
FY2021 $160K$144K$16K$160K 990 PDF
FY2020 $183K$278K−$94K$143K 990 PDF
FY2019 Viewing $438K$273K$164K$238K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2019 990 (6 parts)
Part I · Summary $437,862 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $480,721$437,862
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $480,721$437,862
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $535,927$108,209
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $54,963$165,230
I-18 Total expensesPrior year $590,890$273,439
I-19 Revenue less expensesPrior year −$110,169$164,423
Part VI · Governance 3 of 3 board members independent, 2 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $437,862 across 3 lines filed
VIII-1f All other contributions, gifts and grants$437,862
VIII-1h Total contributions, gifts and grants$437,862
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$437,862
Part IX · Statement of functional expenses $273,439 across 8 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $43,518 · Management $13,526 · Fundraising $7,575$64,619
IX-7 Other salaries and wagesPrograms $36,677$36,677
IX-10 Payroll taxesPrograms $5,566 · Management $864 · Fundraising $483$6,913
IX-11c Accounting feesManagement $7,500$7,500
IX-13 Office expensesPrograms $224 · Management $35 · Fundraising $19$278
IX-19 Conferences, conventions and meetingsPrograms $37,565 · Management $5,833 · Fundraising $3,267$46,665
IX-23 InsurancePrograms $352 · Management $55 · Fundraising $31$438
IX-24 Other expenses (24a–d)Programs $110,066 · Management $181 · Fundraising $102$110,349
IX-25 Total functional expensesPrograms $233,968 · Management $27,994 · Fundraising $11,477$273,439
Part X · Balance sheet $251,587 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $87,164$251,587
X-16 Total assetsStart of year $87,164$251,587
X-17 Accounts payable and accrued expensesStart of year $14,000$14,000
X-26 Total liabilitiesStart of year $14,000$14,000
X-27 Net assets without donor restrictionsStart of year $73,164$237,587
X-32 Total net assets or fund balancesStart of year $73,164$237,587
X-33 Total liabilities and net assetsStart of year $87,164$251,587
Part XI · Reconciliation of net assets $237,587 net assets at year end
XI-1 Total revenue$437,862
XI-2 Total expenses$273,439
XI-3 Revenue less expenses$164,423
XI-4 Net assets at start of year$73,164
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$237,587

Form 990 e-file (XML) FY2019 from the IRS · Classification, formation year and address from the IRS Business Master File

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