Community First INC FY2023 filing

Tax-deductible

Hilo, HI501(c)(3)Health CareEIN 47-1389123Revenue $1.5M in FY2023

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

This page gets seen. Tell your story. Claim this org.

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.
84¢ 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

FY2023 · 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
84%
of spending
Looks good: 84% 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
3 mo
of spending, in cash
Fine: 2.8 months of spending in cash; 1 to 3.
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
$78K
21% of total assets
Looks good: liabilities are 21% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 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
-8% vs prior year
Spent
$1.6M
To programs
84%
Net assets
$300K
By yearFY2020–FY2024
Revenue
$1.5M
FY2023▼ -8%
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
FY2023▲ +2%
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
$300K
FY2023▼ -36%
Tap a bar for its year
Net assets by fiscal year
FY2020$476K
FY2021$860K
FY2022$470K
FY2023$300K
FY2024$185K

From the FY2023 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2023 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

84 cents of each dollar spent went to programs.

Program services 84% · $1.4M Management & general 14% · $219K Fundraising 2% · $37K

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

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

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

Part VII, Section A · reportable compensation
Executive Director
$135,150Pt 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 →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Request edit privileges.

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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

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

Questions for Community First INC

Tap to ask. Community First INC sees how many people are interested.

Your first name shows with your question. Community First INC answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

3 programs · $1.2M · in their own filed words · FY2023
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…

$1.1Mprogram expense
02

Healthcare Conference

Our inaugural hawai`I island healthcare conference in 2023 was full of fruitful discussions that helped set a collaborative foundation. Keynote speakers included mayor mitch roth, representative jill tokuda, governor josh green, and many others.

$94Kprogram 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.

$25Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Gifts and grantsLn 1h$1.4M
Investment incomeLn 3$13K
Fees for servicesLn 2g$2K
Money outPt IX
$1.6M
Ln 25
Programscol B$1.4M
Managementcol C$219K
Fundraisingcol D$37K
Owns and owesPt X
$300K
net assets · Ln 32
Cash and savingsLn 1–2$377K
Total assetsLn 16$378K
LiabilitiesLn 26$78K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.4M
Government grantsLn 1e$1.3M
Fees for servicesLn 2g$2K
Investment incomeLn 3$13K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$85K
SavingsLn 2$293K
Cash and savings togetherLn 1–2$377K
Total assetsLn 16$378K
LiabilitiesLn 26$78K
Net assetsLn 32$300K
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 FY23End FY23
Cash and savingsLn 1–2$1.1M$377K
Total assetsLn 16$1.1M$378K
LiabilitiesLn 26$657K$78K
Net assetsLn 32$470K$300K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$19K$19K
Pay of current officers, directors and key staffLn 5$135K$41K$81K$14K
Other salaries and wagesLn 7$172K$117K$47K$8K
Other employee benefitsLn 9$26K$8K$15K$3K
Payroll taxesLn 10$28K$8K$17K$3K
Accounting feesLn 11c$67K$53K$12K$2K
Other fees for servicesLn 11g$507K$496K$9K$1K
Advertising and promotionLn 12$6K$2K$4K$643
Office expensesLn 13$5K$2K$3K$538
Information technologyLn 14$10K$3K$6K$971
OccupancyLn 16$13K$4K$8K$1K
TravelLn 17$2K$618$1K$206
Conferences, conventions and meetingsLn 19$7K$2K$4K$651
InsuranceLn 23$2K$708$1K$236
Other expenses (24a–d)Ln 24$607K$607K
All other expensesLn 24e$18K$5K$11K$2K
Total functional expensesLn 25$1.6M$1.4M$219K$37K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $679K$794K−$115K$185K 990 PDF
FY2023 Viewing $1.5M$1.6M−$170K$300K 990 PDF
FY2022 $1.6M$1.6M−$3K$470K 990 PDF
FY2021 $1.5M$1.2M$384K$860K 990 PDF
FY2020 $892K$904K−$12K$476K 990 PDF

Want to add your own materials alongside these filings? Claim this org

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 FY2023 990 (6 parts)
Part I · Summary $1,453,595 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,583,213$1,438,911
I-9 Program service revenuePrior year $0$2,119
I-10 Investment incomePrior year $1,609$12,565
I-11 Other revenuePrior year $3,664$0
I-12 Total revenuePrior year $1,588,486$1,453,595
I-13 Grants and similar amounts paidPrior year $0$18,662
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $337,770$360,691
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,253,231$1,243,756
I-18 Total expensesPrior year $1,591,001$1,623,109
I-19 Revenue less expensesPrior year −$2,515−$169,514
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
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 $1,453,595 across 6 lines filed
VIII-1e Government grants$1,317,411
VIII-1f All other contributions, gifts and grants$121,500
VIII-1h Total contributions, gifts and grants$1,438,911
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,119$2,119
VIII-3 Investment incomeExcluded from tax $12,565$12,565
VIII-12 Total revenueRelated to mission $2,119 · Unrelated business $0 · Excluded from tax $12,565$1,453,595
Part IX · Statement of functional expenses $1,623,109 across 16 lines filed
IX-1 Grants to domestic organizationsPrograms $18,662$18,662
IX-5 Pay of current officers, directors and key staffPrograms $40,545 · Management $81,090 · Fundraising $13,515$135,150
IX-7 Other salaries and wagesPrograms $117,156 · Management $47,112 · Fundraising $7,852$172,120
IX-9 Other employee benefitsPrograms $7,651 · Management $15,301 · Fundraising $2,550$25,502
IX-10 Payroll taxesPrograms $8,376 · Management $16,751 · Fundraising $2,792$27,919
IX-11c Accounting feesPrograms $52,994 · Management $12,341 · Fundraising $2,057$67,392
IX-11g Other fees for servicesPrograms $496,335 · Management $8,764 · Fundraising $1,460$506,559
IX-12 Advertising and promotionPrograms $1,929 · Management $3,859 · Fundraising $643$6,431
IX-13 Office expensesPrograms $1,613 · Management $3,226 · Fundraising $538$5,377
IX-14 Information technologyPrograms $2,913 · Management $5,826 · Fundraising $971$9,710
IX-16 OccupancyPrograms $3,856 · Management $7,713 · Fundraising $1,285$12,854
IX-17 TravelPrograms $618 · Management $1,235 · Fundraising $206$2,059
IX-19 Conferences, conventions and meetingsPrograms $1,952 · Management $3,904 · Fundraising $651$6,507
IX-23 InsurancePrograms $708 · Management $1,415 · Fundraising $236$2,359
IX-24 Other expenses (24a–d)Programs $606,658$606,658
IX-24e All other expensesPrograms $5,354 · Management $10,711 · Fundraising $1,785$17,850
IX-25 Total functional expensesPrograms $1,367,320 · Management $219,248 · Fundraising $36,541$1,623,109
Part X · Balance sheet $377,952 assets, 10 lines filed
Asset lines not itemized here account for $500; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $740,254$84,585
X-2 Savings and temporary cash investmentsStart of year $381,600$292,867
X-9 Prepaid expenses and deferred chargesStart of year $4,917$0
X-16 Total assetsStart of year $1,126,771$377,952
X-17 Accounts payable and accrued expensesStart of year $25,001$9,289
X-19 Deferred revenueStart of year $632,198$68,605
X-26 Total liabilitiesStart of year $657,199$77,894
X-27 Net assets without donor restrictionsStart of year $469,572$300,058
X-32 Total net assets or fund balancesStart of year $469,572$300,058
X-33 Total liabilities and net assetsStart of year $1,126,771$377,952
Part XI · Reconciliation of net assets $300,058 net assets at year end
XI-1 Total revenue$1,453,595
XI-2 Total expenses$1,623,109
XI-3 Revenue less expenses−$169,514
XI-4 Net assets at start of year$469,572
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$300,058

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.