Civic Intelligence

Pacific Islands Primary Care Association

EIN 20-2027791 • 501(c)3 • Honolulu, HI

Profile

To promote and support quality healthcare throughout the pacific islands.

737 Bishop Street 2075Honolulu, HI 96813

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

85th percentile

0.45x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

72nd percentile

0.12x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

45th percentile

2.1%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

91st percentile

$125,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

8th percentile

-38%

Faster asset growth than 8% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

15th percentile

-25%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$132,305

Down $33,315 (-20%) from 2022

Liabilities

Down

$48,632

Down $31,283 (-39%) from 2022

Net Assets

Down

$83,673

Down $2,032 (-2.4%) from 2022

Revenue

Down

$777,554

Down $180,958 (-19%) from 2022

Expenses

Down

$777,305

Down $133,010 (-15%) from 2022

Net Income

Down

$249

Down $47,948 (-99%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$100K$0-$100KAssets 2010: $150,811Liabilities 2010: $143,446Net Assets 2010: $7,3652010Assets 2011: $46,379Liabilities 2011: $39,870Net Assets 2011: $6,5092011Assets 2012: $83,645Liabilities 2012: $77,549Net Assets 2012: $6,0962012Assets 2013: $63,058Liabilities 2013: $53,460Net Assets 2013: $9,5982013Assets 2014: $183,181Liabilities 2014: $157,818Net Assets 2014: $25,3632014Assets 2015: $179,737Liabilities 2015: $169,103Net Assets 2015: $10,6342015Assets 2016: $183,454Liabilities 2016: $147,749Net Assets 2016: $35,7052016Assets 2017: $73,032Liabilities 2017: $52,306Net Assets 2017: $20,7262017Assets 2018: $62,089Liabilities 2018: $61,053Net Assets 2018: $1,0362018Assets 2019: $48,073Liabilities 2019: $70,429Net Assets 2019: -$22,3562019Assets 2020: $61,668Liabilities 2020: $37,153Net Assets 2020: $24,5152020Assets 2021: $81,079Liabilities 2021: $43,571Net Assets 2021: $37,5082021Assets 2022: $165,620Liabilities 2022: $79,915Net Assets 2022: $85,7052022Assets 2023: $132,305Liabilities 2023: $48,632Net Assets 2023: $83,6732023

Highlighted filing

2023

Assets$132,305
Liabilities$48,632
Net Assets$83,673

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $323,527Expenses 2010: $318,124Net Income 2010: $5,4032010Revenue 2011: $178,594Expenses 2011: $179,450Net Income 2011: -$8562011Expenses 2012: $236,2622012Expenses 2013: $423,7362013Revenue 2014: $485,504Expenses 2014: $469,739Net Income 2014: $15,7652014Revenue 2015: $509,457Expenses 2015: $524,186Net Income 2015: -$14,7292015Revenue 2016: $569,974Expenses 2016: $544,903Net Income 2016: $25,0712016Revenue 2017: $429,217Expenses 2017: $444,196Net Income 2017: -$14,9792017Revenue 2018: $451,255Expenses 2018: $459,072Net Income 2018: -$7,8172018Revenue 2019: $494,488Expenses 2019: $517,880Net Income 2019: -$23,3922019Revenue 2020: $602,044Expenses 2020: $555,173Net Income 2020: $46,8712020Revenue 2021: $505,189Expenses 2021: $510,467Net Income 2021: -$5,2782021Revenue 2022: $958,512Expenses 2022: $910,315Net Income 2022: $48,1972022Revenue 2023: $777,554Expenses 2023: $777,305Net Income 2023: $2492023

Highlighted filing

2023

Revenue$777,554
Expenses$777,305
Net Income$249

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.32$0.49$0.84$7.78$7.77$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.66$0.80$0.86$9.59$9.10$0.48
2021Detailed filing. Detailed filing data is available for this year.$0.81$0.44$0.38$5.05$5.10$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.62$0.37$0.25$6.02$5.55$0.47
2019Summary only. Only limited summary data is available for this year.$0.48$0.70$0.22$4.94$5.18$0.23
2018Summary only. Only limited summary data is available for this year.$0.62$0.61$0.01$4.51$4.59$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.73$0.52$0.21$4.29$4.44$0.15
2016Detailed filing. Detailed filing data is available for this year.$1.83$1.48$0.36$5.70$5.45$0.25
2015Detailed filing. Detailed filing data is available for this year.$1.80$1.69$0.11$5.09$5.24$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.83$1.58$0.25$4.86$4.70$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.53$0.10$4.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.84$0.78$0.06$2.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.40$0.07$1.79$1.79$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$1.43$0.07$3.24$3.18$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 8, 2023
Return Version
2022v5.0
Gross Receipts
$777,554
Mission and Program Overview

Mission

Please see schedule O

To promote and support quality healthcare throughout the pacific islands. The association consists of six u.s-affiliated pacific island jurisdictions (american samoa, the commonwealth of the northern mariana islands, guam, the federated states of micronesia, the republic of the marshall islands, and the republic of palau), each of which has been designated by the u.s. Federal government as a "medically underserved area". Core members consist of nonprofit, multi-service community health centers and associations from the pacific islands.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$92,593$82,902▼ $9,691
Accounts Receivable$66,179$41,460▼ $24,719
Prepaid Expenses and Deferred Charges$2,003$2,864▲ $861
Total Assets$165,620$132,305▼ $33,315
Other Assets Total$4,845$5,079▲ $234
Liabilities
Other Liabilities$32,808$26,432▼ $6,376
Accounts Payable and Accrued Expenses$47,107$22,200▼ $24,907
Total Liabilities$79,915$48,632▼ $31,283
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$85,705$83,673▼ $2,032
Total Net Assets Fund Balance$85,705$83,673▼ $2,032
Total Liabilities and Net Assets / Fund Balance$165,620$132,305▼ $33,315

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$1,310$1,310
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Arielle BuyumExecutive DiFT$111,667$4,467$116,134

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$732,554
Program Service Revenue
$45,000
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$249
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$475,925
Salaries, Compensation, and Employee Benefits$301,380
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$258,840$28,760-$287,600
Other Salaries and Wages$177,859$59,287-$237,146
Fees for Services Accounting$71,894$7,988-$79,882
Occupancy$40,989$10,247-$51,236
Other Employee Benefits$23,971$7,990-$31,961
Travel$25,589$2,843-$28,432
Payroll Taxes$18,430$6,143-$24,573
Office Expenses$11,136$2,784-$13,920
Pension Plan Contributions-$7,700-$7,700
Conferences and Meetings$4,835$537-$5,372
Other Expenses$3,429$857-$4,286
Insurance$2,202$734-$2,936
Advertising-$2,261-$2,261
Total Functional Expenses$639,174$138,131$0$777,305
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$13,438
Accrued Vacation$12,994
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has members.

Form 990, Page 6, Part VI, Line 7A

The organization's members elect the members of the board of directors.

Form 990, Page 6, Part VI, Line 11B

The organization provided a copy of this form 990 to the executive committee for their individual review prior to submission. Any questions or comments raised by the executive committee were addressed by the executive director by email. The entire board (members) will have the opportunity to review this form 990 and raise questions in person at the annual board meeting to be held in august of next year.

Form 990, Page 6, Part VI, Line 15A

The salary of the executive director is set, reviewed and approved by the board of directors. The board reviews comparable salaries biannually of other executive directors of primary care associations nationally conducted by the centers for primary health care solutions, llc. The board conducts a performance evaluation of the executive director annually. This is documented via board meeting minutes and retention of the executive director annual evaluation.

Form 990, Page 6, Part VI, Line 15B

The process for determining the salaries and benefits of other employees includes approval by the board of directors of the salary range for each position. Comparable salaries and benefits are reviewed by the board biannually based on a review of primary care associations nationally conducted by the centers for primary health care solutions, llc. The executive director is responsible for hiring the other employees and determining the salaries within the range approved by the board. The salaries are documented via employment letters with each employee. This process was last undertaken in 2023.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial statements available to the public by providing copies on request or inspection at the organization's office.

Filing and Contact Details

Filer

Filer Name
Pacific Islands Primary Care Assoc
EIN
20-2027791
Phone
8085375855
Address
737 BISHOP STREET 2075, HONOLULU, HI 96813

Signing Officer

Name
Arielle Buyum
Title
Executive Director
Phone
8085375855
Signed
2023-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arielle Buyum
Formed
2004
Legal Domicile
Hi
Voting Board Members
14
Independent Board Members
14
Employees
4
Volunteers
14

Preparer

Firm
Ono & Chen Cpas
Address
1311 KAPIOLANI BLVD 308, HONOLULU, HI 96814
Preparer
M Lawrence Ono
Phone
8083930775
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To promote and support quality healthcare throughout the pacific islands. The association consists of six u.s-affiliated pacific island jurisdictions (american samoa, the commonwealth of the northern mariana islands, guam, the federated states of micronesia, the republic of the marshall islands, and the republic of palau), each of which has been designated by the u.s. Federal government as a "medically underserved area". Core members consist of nonprofit, multi-service community health centers and associations from the pacific islands.

Form 990, Part IX, Line 11G

258,840 28,760 0

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROMOTE AND SUPPORT QUALITY HEALTHCARE THROUGHOUT THE PACIFIC ISLANDS. THE ASSOCIATION CONSISTS OF SIX U.S-AFFILIATED PACIFIC ISLAND JURISDICTIONS (AMERICAN SAMOA, THE COMMONWEALTH OF THE NORTHERN MARIANA ISLANDS, GUAM, THE FEDERATED STATES OF MICRONESIA, THE REPUBLIC OF THE MARSHALL ISLANDS, AND THE REPUBLIC OF PALAU), EACH OF WHICH HAS BEEN DESIGNATED BY THE U.S. FEDERAL GOVERNMENT AS A "MEDICALLY UNDERSERVED AREA". CORE MEMBERS CONSIST OF NONPROFIT, MULTI-SERVICE COMMUNITY HEALTH CENTERS AND ASSOCIATIONS FROM THE PACIFIC ISLANDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S MEMBERS ELECT THE MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROVIDED A COPY OF THIS FORM 990 TO THE EXECUTIVE COMMITTEE FOR THEIR INDIVIDUAL REVIEW PRIOR TO SUBMISSION. ANY QUESTIONS OR COMMENTS RAISED BY THE EXECUTIVE COMMITTEE WERE ADDRESSED BY THE EXECUTIVE DIRECTOR BY EMAIL. THE ENTIRE BOARD (MEMBERS) WILL HAVE THE OPPORTUNITY TO REVIEW THIS FORM 990 AND RAISE QUESTIONS IN PERSON AT THE ANNUAL BOARD MEETING TO BE HELD IN AUGUST OF NEXT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SALARY OF THE EXECUTIVE DIRECTOR IS SET, REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE BOARD REVIEWS COMPARABLE SALARIES BIANNUALLY OF OTHER EXECUTIVE DIRECTORS OF PRIMARY CARE ASSOCIATIONS NATIONALLY CONDUCTED BY THE CENTERS FOR PRIMARY HEALTH CARE SOLUTIONS, LLC. THE BOARD CONDUCTS A PERFORMANCE EVALUATION OF THE EXECUTIVE DIRECTOR ANNUALLY. THIS IS DOCUMENTED VIA BOARD MEETING MINUTES AND RETENTION OF THE EXECUTIVE DIRECTOR ANNUAL EVALUATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS FOR DETERMINING THE SALARIES AND BENEFITS OF OTHER EMPLOYEES INCLUDES APPROVAL BY THE BOARD OF DIRECTORS OF THE SALARY RANGE FOR EACH POSITION. COMPARABLE SALARIES AND BENEFITS ARE REVIEWED BY THE BOARD BIANNUALLY BASED ON A REVIEW OF PRIMARY CARE ASSOCIATIONS NATIONALLY CONDUCTED BY THE CENTERS FOR PRIMARY HEALTH CARE SOLUTIONS, LLC. THE EXECUTIVE DIRECTOR IS RESPONSIBLE FOR HIRING THE OTHER EMPLOYEES AND DETERMINING THE SALARIES WITHIN THE RANGE APPROVED BY THE BOARD. THE SALARIES ARE DOCUMENTED VIA EMPLOYMENT LETTERS WITH EACH EMPLOYEE. THIS PROCESS WAS LAST UNDERTAKEN IN 2023.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY PROVIDING COPIES ON REQUEST OR INSPECTION AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7258,840 28,760 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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