Community First INC FY2022 filing

Tax-deductible

Hilo, HI501(c)(3)Health CareEIN 47-1389123Revenue $1.6M in FY2022

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.
86¢ 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

FY2022 · 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
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
$135K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.5 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
$657K
58% of total assets
Fine: liabilities are 58% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.6M
+3% vs prior year
Spent
$1.6M
To programs
86%
Net assets
$470K
By yearFY2020–FY2024
Revenue
$1.6M
FY2022▲ +3%
Tap a bar for its year
Revenue by fiscal year
FY2020$892K
FY2021$1.5M
FY2022$1.6M
FY2023$1.5M
FY2024$679K
Expenses
$1.6M
FY2022▲ +37%
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
$470K
FY2022▼ -45%
Tap a bar for its year
Net assets by fiscal year
FY2020$476K
FY2021$860K
FY2022$470K
FY2023$300K
FY2024$185K

From the FY2022 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2022 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

86 cents of each dollar spent went to programs.

Program services 86% · $1.4M Management & general 12% · $190K Fundraising 2% · $32K

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
Executive Director
$135,000Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$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 15aYes

Programs and updates

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

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Provided by the organization

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3 programs · $1.2M · in their own filed words · FY2022
01

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…

$927Kprogram expense
02

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.

$201Kprogram expense
03

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'.

$87Kprogram 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Gifts and grantsLn 1h$1.6M
Other incomeLn 4–11$4K
Investment incomeLn 3$2K
Money outPt IX
$1.6M
Ln 25
Programscol B$1.4M
Managementcol C$190K
Fundraisingcol D$32K
Owns and owesPt X
$470K
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$1.1M
LiabilitiesLn 26$657K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.6M
Government grantsLn 1e$1.6M
Investment incomeLn 3$2K
Other incomeLn 4–11$4K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$740K
SavingsLn 2$382K
Cash and savings togetherLn 1–2$1.1M
Total assetsLn 16$1.1M
LiabilitiesLn 26$657K
Net assetsLn 32$470K
OperationsPt I, VI
EmployeesI 52
VolunteersI 636
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$874K$1.1M
Total assetsLn 16$874K$1.1M
LiabilitiesLn 26$14K$657K
Net assetsLn 32$860K$470K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$135K$40K$81K$14K
Other salaries and wagesLn 7$159K$129K$26K$4K
Other employee benefitsLn 9$21K$6K$13K$2K
Payroll taxesLn 10$23K$7K$14K$2K
Accounting feesLn 11c$40K$34K$5K$809
Other fees for servicesLn 11g$435K$418K$15K$3K
Advertising and promotionLn 12$7K$2K$4K$661
Office expensesLn 13$12K$3K$7K$1K
Information technologyLn 14$7K$2K$4K$676
OccupancyLn 16$10K$3K$6K$1K
TravelLn 17$4K$1K$3K$417
Conferences, conventions and meetingsLn 19$9K$3K$5K$873
InsuranceLn 23$2K$708$1K$236
Other expenses (24a–d)Ln 24$722K$719K$3K$538
All other expensesLn 24e$5K$1K$4K$445
Total functional expensesLn 25$1.6M$1.4M$190K$32K

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 Viewing $1.6M$1.6M−$3K$470K 990 PDF
FY2021 $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 FY2022 990 (6 parts)
Part I · Summary $1,588,486 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,479,564$1,583,213
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $10,703$1,609
I-11 Other revenuePrior year $53,276$3,664
I-12 Total revenuePrior year $1,543,543$1,588,486
I-13 Grants and similar amounts paidPrior year $1,500$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $347,419$337,770
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $810,861$1,253,231
I-18 Total expensesPrior year $1,159,780$1,591,001
I-19 Revenue less expensesPrior year $383,763−$2,515
Part VI · Governance 11 of 11 board members independent, no flags
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,588,486 across 6 lines filed
VIII-1e Government grants$1,581,163
VIII-1f All other contributions, gifts and grants$2,050
VIII-1h Total contributions, gifts and grants$1,583,213
VIII-3 Investment incomeExcluded from tax $1,609$1,609
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,664$3,664
VIII-12 Total revenueRelated to mission $3,664 · Unrelated business $0 · Excluded from tax $1,609$1,588,486
Part IX · Statement of functional expenses $1,591,001 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $40,500 · Management $81,000 · Fundraising $13,500$135,000
IX-7 Other salaries and wagesPrograms $128,965 · Management $25,930 · Fundraising $4,322$159,217
IX-9 Other employee benefitsPrograms $6,288 · Management $12,576 · Fundraising $2,096$20,960
IX-10 Payroll taxesPrograms $6,778 · Management $13,556 · Fundraising $2,259$22,593
IX-11c Accounting feesPrograms $33,859 · Management $4,854 · Fundraising $809$39,522
IX-11g Other fees for servicesPrograms $417,538 · Management $15,120 · Fundraising $2,520$435,178
IX-12 Advertising and promotionPrograms $1,983 · Management $3,966 · Fundraising $661$6,610
IX-13 Office expensesPrograms $3,459 · Management $6,917 · Fundraising $1,153$11,529
IX-14 Information technologyPrograms $2,028 · Management $4,055 · Fundraising $676$6,759
IX-16 OccupancyPrograms $3,142 · Management $6,283 · Fundraising $1,047$10,472
IX-17 TravelPrograms $1,251 · Management $2,503 · Fundraising $417$4,171
IX-19 Conferences, conventions and meetingsPrograms $2,620 · Management $5,241 · Fundraising $873$8,734
IX-23 InsurancePrograms $708 · Management $1,415 · Fundraising $236$2,359
IX-24 Other expenses (24a–d)Programs $718,687 · Management $3,228 · Fundraising $538$722,453
IX-24e All other expensesPrograms $1,336 · Management $3,663 · Fundraising $445$5,444
IX-25 Total functional expensesPrograms $1,369,142 · Management $190,307 · Fundraising $31,552$1,591,001
Part X · Balance sheet $1,126,771 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $873,980$740,254
X-2 Savings and temporary cash investments$381,600
X-4 Accounts receivableStart of year $1,064$0
X-9 Prepaid expenses and deferred chargesStart of year −$554$4,917
X-16 Total assetsStart of year $874,490$1,126,771
X-17 Accounts payable and accrued expensesStart of year $14,342$25,001
X-19 Deferred revenue$632,198
X-26 Total liabilitiesStart of year $14,342$657,199
X-27 Net assets without donor restrictionsStart of year $860,148$469,572
X-32 Total net assets or fund balancesStart of year $860,148$469,572
X-33 Total liabilities and net assetsStart of year $874,490$1,126,771
Part XI · Reconciliation of net assets $469,572 net assets at year end
XI-1 Total revenue$1,588,486
XI-2 Total expenses$1,591,001
XI-3 Revenue less expenses−$2,515
XI-4 Net assets at start of year$860,148
XI-8 Prior period adjustments−$388,061
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$469,572

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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