Community First INC FY2021 filing

Tax-deductible

Hilo, HI501(c)(3)Health CareEIN 47-1389123Revenue $1.5M in FY2021

On file with the IRSPo Box 7158, 96720-8940 · Hilo, HITax-exempt since Apr 2015Publicly supported charity — 170(b)(1)(A)(vi)

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Community First serves as a neutral forum for the Community to come together and as a catalyst for solutions to improve health and lower medical cost on hawaii island based on Community good.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$135K 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

FY2021 · 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
1 of 5
filings with a surplus
Average surplus $17K a year · 1% of revenue · last 5 filings
Worth a look: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$135K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
9 mo
of spending, in cash
Looks good: 9.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $92K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$14K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+73% vs prior year
Spent
$1.2M
To programs
100%
Net assets
$860K
By yearFY2020–FY2024
Revenue
$1.5M
FY2021▲ +73%
Tap a bar for its year
Revenue by fiscal year
FY2020$892K
FY2021$1.5M
FY2022$1.6M
FY2023$1.5M
FY2024$679K
Expenses
$1.2M
FY2021▲ +28%
Tap a bar for its year
Expenses by fiscal year
FY2020$904K
FY2021$1.2M
FY2022$1.6M
FY2023$1.6M
FY2024$794K
Net assets
$860K
FY2021▲ +81%
Tap a bar for its year
Net assets by fiscal year
FY2020$476K
FY2021$860K
FY2022$470K
FY2023$300K
FY2024$185K

From the FY2021 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2021 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 2015.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $1.2M Management & general 0% · $273

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

12 people listed on the 990; $135K paid to officers and key staff.

Part VII, Section A · reportable compensation
$135,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Chairman/President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A

Randy Kurohara’s $132K as Executive Director is at the 91st percentile of top reported officer pay among 1979 $100K–1M health care 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Mike Sayama————$170,343
Randy Kurohara$132,500$135,150$135,000——
Randall Kurohara———$135,000—

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.

See Community First INC executive salaries →

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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 15aNo

Programs and updates

Unites the community to find solutions for better health and lower medical costs.

Questions for Community First INC

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Provided by the organization

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3 programs · $754K · in their own filed words · FY2021
01

Our kuleana (program 10) the goal of our kuleana is to inform, educate and galvanize our community to stop the spread of COVID-19 by promoting known safety protocols while connecting the message of personal and community kuleana as a reason 'why'.

$465Kprogram expense
02

Kuleana health (program 11) this health literacy program, 'kuleana health' translates to mean 'responsibility for one's health and the wellbeing of others'. In the scope of this two-year project, community first will bring together a consortium of community-based health centers and community-based organizations to collectively develop…

$233Kprogram expense
03

Access to care (program 14) access to care is a comprehensive healthcare assessment that combines data from resident surveys, input from healthcare and social service providers, and feedback from policymakers into a snapshot to better understand the terrain of the healthcare landscape in hawai'I.

$57Kprogram 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 · FY2021
Total grants receivedfrom 2 funders$92K
Grants paid · 2 grants · $85K · 2020–2023
Unitemized GrantFY2020$66,667

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$1.5M
Other incomeLn 4–11$53K
Investment incomeLn 3$11K
Money outPt IX
$1.2M
Ln 25
Programscol B$1.2M
Managementcol C$273
Owns and owesPt X
$860K
net assets · Ln 32
Cash and savingsLn 1–2$874K
Total assetsLn 16$874K
LiabilitiesLn 26$14K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$610K
Investment incomeLn 3$11K
Other incomeLn 4–11$53K
Gains on assetsLn 7$11K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$874K
Cash and savings togetherLn 1–2$874K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$874K
LiabilitiesLn 26$14K
Net assetsLn 32$860K
OperationsPt I, VI
EmployeesI 52
VolunteersI 636
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$474K$874K
Land, buildings, equipmentLn 10c$3K$0
Total assetsLn 16$478K$874K
LiabilitiesLn 26$2K$14K
Net assetsLn 32$476K$860K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K$2K
Grants to domestic individualsLn 2$0$0
Pay of current officers, directors and key staffLn 5$347K$347K$0$0
Accounting feesLn 11c$3K$3K$0$0
Advertising and promotionLn 12$8K$8K$0$0
Office expensesLn 13$15K$15K$0$0
Information technologyLn 14$7K$7K$0$0
OccupancyLn 16$8K$8K$0$0
TravelLn 17$15K$15K$0$0
Depreciation, depletion and amortizationLn 22$273$0$273$0
InsuranceLn 23$27K$27K$0$0
Other expenses (24a–d)Ln 24$725K$725K$0$0
All other expensesLn 24e$4K$4K$0$0
Total functional expensesLn 25$1.2M$1.2M$273$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $679K$794K−$115K$185K 990 PDF
FY2023 $1.5M$1.6M−$170K$300K 990 PDF
FY2022 $1.6M$1.6M−$3K$470K 990 PDF
FY2021 Viewing $1.5M$1.2M$384K$860K 990 PDF
FY2020 $892K$904K−$12K$476K 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 FY2021 990 (6 parts)
Part I · Summary $1,543,543 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $841,201$1,479,564
I-9 Program service revenue$0
I-10 Investment incomePrior year $1,508$10,703
I-11 Other revenuePrior year $49,300$53,276
I-12 Total revenuePrior year $892,009$1,543,543
I-13 Grants and similar amounts paidPrior year $71,767$1,500
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $233,109$347,419
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $599,228$810,861
I-18 Total expensesPrior year $904,104$1,159,780
I-19 Revenue less expensesPrior year −$12,095$383,763
Part VI · Governance 9 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $1,543,543 across 6 lines filed
VIII-1e Government grants$610,000
VIII-1f All other contributions, gifts and grants$869,564
VIII-1h Total contributions, gifts and grants$1,479,564
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $10,703 · Excluded from tax $0$10,703
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $0 · Unrelated business $0 · Excluded from tax $53,276$53,276
VIII-12 Total revenueRelated to mission $0 · Unrelated business $10,703 · Excluded from tax $53,276$1,543,543
Part IX · Statement of functional expenses $1,159,780 across 13 lines filed
IX-1 Grants to domestic organizationsPrograms $1,500$1,500
IX-2 Grants to domestic individualsPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $347,419 · Management $0 · Fundraising $0$347,419
IX-11c Accounting feesPrograms $2,779 · Management $0 · Fundraising $0$2,779
IX-12 Advertising and promotionPrograms $8,150 · Management $0 · Fundraising $0$8,150
IX-13 Office expensesPrograms $14,918 · Management $0 · Fundraising $0$14,918
IX-14 Information technologyPrograms $6,750 · Management $0 · Fundraising $0$6,750
IX-16 OccupancyPrograms $7,757 · Management $0 · Fundraising $0$7,757
IX-17 TravelPrograms $15,040 · Management $0 · Fundraising $0$15,040
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $273 · Fundraising $0$273
IX-23 InsurancePrograms $27,046 · Management $0 · Fundraising $0$27,046
IX-24 Other expenses (24a–d)Programs $724,523 · Management $0 · Fundraising $0$724,523
IX-24e All other expensesPrograms $3,625 · Management $0 · Fundraising $0$3,625
IX-25 Total functional expensesPrograms $1,159,507 · Management $273 · Fundraising $0$1,159,780
Part X · Balance sheet $874,490 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $473,619$873,980
X-4 Accounts receivableStart of year $745$1,064
X-9 Prepaid expenses and deferred chargesStart of year $1,500−$554
X-10c Land, buildings and equipment, netStart of year $2,570$0
X-16 Total assetsStart of year $478,434$874,490
X-17 Accounts payable and accrued expensesStart of year $2,049$14,342
X-26 Total liabilitiesStart of year $2,049$14,342
X-27 Net assets without donor restrictionsStart of year $476,385$860,148
X-32 Total net assets or fund balancesStart of year $476,385$860,148
X-33 Total liabilities and net assetsStart of year $478,434$874,490
Part XI · Reconciliation of net assets $860,148 net assets at year end
XI-1 Total revenue$1,543,543
XI-2 Total expenses$1,159,780
XI-3 Revenue less expenses$383,763
XI-4 Net assets at start of year$476,385
XI-10 Net assets at end of year$860,148

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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