Civic Intelligence

Big Island Housing Foundation

EIN 23-7071571 • 501(c)4 • Hilo, HI

Profile

To provide affordable housing.

688 Kinoole Street 102Hilo, HI 96720

n/A

Siviq Scores

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

Liabilities / Assets

96th percentile

1.08x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

90th percentile

1.55x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Net Margin

17th percentile

-12%

Higher net margin than 17% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$1,422,692

Down $68,946 (-4.6%) from 2024

Liabilities

Up

$1,531,855

Up $49,560 (+3.3%) from 2024

Net Assets

Down

-$109,163

Down $118,506 (-1268%) from 2024

Operations
Liabilities / Revenue90th percentileNet Margin17th percentile

Revenue

Down

$988,279

Down $12,601 (-1.3%) from 2024

Expenses

Down

$1,106,785

Down $77,901 (-6.6%) from 2024

Net Income

Up

-$118,506

Up $65,300 (+36%) from 2024

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2017: $1,553,119Liabilities 2017: $1,471,805Net Assets 2017: $81,3142017Assets 2018: $1,451,728Liabilities 2018: $1,415,309Net Assets 2018: $36,4192018Assets 2019: $1,442,313Liabilities 2019: $1,411,962Net Assets 2019: $30,3512019Assets 2020: $1,296,166Liabilities 2020: $1,309,664Net Assets 2020: -$13,4982020Assets 2021: $1,459,082Liabilities 2021: $1,483,411Net Assets 2021: -$24,3292021Assets 2022: $1,524,003Liabilities 2022: $1,381,612Net Assets 2022: $142,3912022Assets 2023: $1,627,753Liabilities 2023: $1,434,604Net Assets 2023: $193,1492023Assets 2024: $1,491,638Liabilities 2024: $1,482,295Net Assets 2024: $9,3432024Assets 2025: $1,422,692Liabilities 2025: $1,531,855Net Assets 2025: -$109,1632025

Highlighted filing

2025

Assets$1,422,692
Liabilities$1,531,855
Net Assets-$109,163
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $1,094,316Expenses 2017: $1,113,322Net Income 2017: -$19,0062017Revenue 2018: $859,547Expenses 2018: $904,442Net Income 2018: -$44,8952018Revenue 2019: $828,823Expenses 2019: $834,891Net Income 2019: -$6,0682019Revenue 2020: $235,033Expenses 2020: $278,882Net Income 2020: -$43,8492020Revenue 2021: $382,641Expenses 2021: $393,472Net Income 2021: -$10,8312021Revenue 2022: $449,754Expenses 2022: $283,034Net Income 2022: $166,7202022Revenue 2023: $304,308Expenses 2023: $253,550Net Income 2023: $50,7582023Revenue 2024: $1,000,880Expenses 2024: $1,184,686Net Income 2024: -$183,8062024Revenue 2025: $988,279Expenses 2025: $1,106,785Net Income 2025: -$118,5062025

Highlighted filing

2025

Revenue$988,279
Expenses$1,106,785
Net Income-$118,506
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,422,692
Liabilities
$1,531,855
Net assets
-$109,163
Revenue
$988,279
Expenses
$1,106,785
Net income
-$118,506
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.42$1.53$0.11$0.99$1.11$0.12
2024Detailed filing. Detailed filing data is available for this year.$1.49$1.48$0.01$1.00$1.18$0.18
2023Detailed filing. Detailed filing data is available for this year.$1.63$1.43$0.19$0.30$0.25$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.52$1.38$0.14$0.45$0.28$0.17
2021Detailed filing. Detailed filing data is available for this year.$1.46$1.48$0.02$0.38$0.39$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.30$1.31$0.01$0.24$0.28$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.44$1.41$0.03$0.83$0.83$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.45$1.42$0.04$0.86$0.90$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.55$1.47$0.08$1.09$1.11$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Aug 5, 2025
Return Version
2024v5.2
Gross Receipts
$988,279
Mission and Program Overview

Mission

To provide low-income housing

To provide affordable housing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$271,156$210,726▼ $60,430
Land, Buildings, and Equipment, Net$136,564$124,432▼ $12,132
Prepaid Expenses and Deferred Charges$3,930$8,389▲ $4,459
Accounts Receivable$843--
Total Assets$1,491,638$1,422,692▼ $68,946
Other Assets Total$1,079,145$1,079,145→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,440,084$1,478,584▲ $38,500
Accounts Payable and Accrued Expenses$21,000$28,000▲ $7,000
Other Liabilities$21,211$25,271▲ $4,060
Total Liabilities$1,482,295$1,531,855▲ $49,560
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,343$-109,163▼ $118,506
Total Net Assets Fund Balance$9,343$-109,163▼ $118,506
Total Liabilities and Net Assets / Fund Balance$1,491,638$1,422,692▼ $68,946

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$106,937$44,855$151,792
Other Land Buildings$17,495$21,692$39,187
Other Assets Org$23,518--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Paul GregoryExecutive DirectorFT$69,996$69,996

Board Members and Trustees

NameTitle
Mary BegierPresident
Donn MendeVice President
Jeff HamiltonDirector
Joseph MarshDirector
Phoebe LambethDirector
Mary BegierSecretary
Chad HasegawaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$988,279
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-118,506

Audited Revenue Reconciliation

Revenue per Audited Statements
$988,279
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$988,279
Total Revenue per Form 990
$988,279
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$939,133
Other Expenses$167,652
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$603,227--$603,227
Other Employee Benefits$186,681--$186,681
Current Officers, Directors, Trustees, and Key Employees$69,996--$69,996
Payroll Taxes$52,674--$52,674
Interest$38,500--$38,500
Pension Plan Contributions$26,555--$26,555
Office Expenses$23,726$2,636-$26,362
Insurance$21,377--$21,377
Depreciation Depletion$12,132--$12,132
Fees for Services Accounting-$7,000-$7,000
All Other Expenses$6,720--$6,720
Other Expenses$6,459$5,122-$6,459
Travel$2,853--$2,853
Total Functional Expenses$1,092,027$14,758$0$1,106,785

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,106,785
Total Expenses per Audited Statements$1,106,785
Total Expenses per Form 990$1,106,785
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Liabilities$25,271
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Part VI, Section B, Line 11B

“The officers review the initial draft of the annual 990. The board of directors review the final draft and authorize the release and efiling of the annual 990.”

Form 990, Part VI, Section B, Line 12C

“The organization requires all officers and directors annually complete a disclosure and compliance form. This disclosure form includes an affirmation that the officer or director has received a copy of the conflict of interest policy, has read and understands the policy, agrees to comply with the policy, and information on all actual or potential conflicts of interest involving an officer or a director. The compliance form shall also contain an affirmation that the officer or director understands the organization is charitable in nature, and in order to maintain its federal tax exempt status it must engage primarily in activities which accomplish it tax-exempt purposes.”

Form 990, Part VI, Section B, Line 15

“The organization personnel committee is responsible for the executive director annual review as well as determining whether the compensation pprovided is reasonable and competitive within the area. The personnel committee recommends to the board of directors any salary adjustments. The board of directors makes the final decision.”

Form 990, Part VI, Section C, Line 18

“Documents are made available upon request”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Big Island Housing Foundation
EIN
23-7071571
Phone
8089693327
Address
688 KINOOLE STREET 102, HILO, HI 96720

Signing Officer

Name
Mary Begier
Title
President
Phone
8089693327
Signed
2025-08-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Begier
Formed
1969
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
25
Volunteers
0

Preparer

Firm
Keller and Associates Llp
Address
18645 SHERMAN WAY SUITE 110, RESEDA, CA 91335
Preparer
David Keller
Phone
8183833079
Supplemental Narrative

Financial Statement Notes

FORM 990, PART IV, LINE 11F:

“The organization is exempt from federal income taxes under section 501(c)(4) of the united states internal revenue code. This exemption assumes that operations of the organization will be stated in its exemption application and that certain other tests of the internal revenue code are met. Under the operational test, the organization must be exclusively for its exempt purposes and its net earnings cannot insure in whole or in part to the benefit of private shareholders or individuals. Accounting principles generally accepted in the united states of america require uncertain tax positions to be recognized in the financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the organization tax positions as of march 31, 2025 and for the year then ended by reviewing its income tax return and conferring with its tax advisors, and determined that the organization had no uncertain tax postiions required to be reported in accordance with such generally accepted accounting principles.”

Raw XML Appendix365 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYProgramServiceRevenueAmt01000880
IRS990/PYRevenuesLessExpensesAmt0-183806
IRS990/PYSalariesCompEmpBnftPaidAmt0872356
IRS990/PYTotalExpensesAmt01184686
IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-118506
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0988279
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0106937
IRS990ScheduleD/BuildingsGrp/DepreciationAmt044855
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0151792
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01106785
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01055627
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt123518
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0WAIKOLOA HOUSING CREDITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1WAIKOLOA PROJECT COSTS - LOW-INCOME HOUSING
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017495
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt021692
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt025271
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0988279
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE UNITED STATES INTERNAL REVENUE CODE. THIS EXEMPTION ASSUMES THAT OPERATIONS OF THE ORGANIZATION WILL BE STATED IN ITS EXEMPTION APPLICATION AND THAT CERTAIN OTHER TESTS OF THE INTERNAL REVENUE CODE ARE MET. UNDER THE OPERATIONAL TEST, THE ORGANIZATION MUST BE EXCLUSIVELY FOR ITS EXEMPT PURPOSES AND ITS NET EARNINGS CANNOT INSURE IN WHOLE OR IN PART TO THE BENEFIT OF PRIVATE SHAREHOLDERS OR INDIVIDUALS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ORGANIZATION TAX POSITIONS AS OF MARCH 31, 2025 AND FOR THE YEAR THEN ENDED BY REVIEWING ITS INCOME TAX RETURN AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSTIIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART IV, LINE 11F:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt01079145
IRS990ScheduleD/TotalExpensesPerForm990Amt01106785
IRS990ScheduleD/TotalLiabilityAmt025271
IRS990ScheduleD/TotalRevenuePerForm990Amt0988279
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0988279
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01106785
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OFFICERS REVIEW THE INITIAL DRAFT OF THE ANNUAL 990. THE BOARD OF DIRECTORS REVIEW THE FINAL DRAFT AND AUTHORIZE THE RELEASE AND EFILING OF THE ANNUAL 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REQUIRES ALL OFFICERS AND DIRECTORS ANNUALLY COMPLETE A DISCLOSURE AND COMPLIANCE FORM. THIS DISCLOSURE FORM INCLUDES AN AFFIRMATION THAT THE OFFICER OR DIRECTOR HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, AGREES TO COMPLY WITH THE POLICY, AND INFORMATION ON ALL ACTUAL OR POTENTIAL CONFLICTS OF INTEREST INVOLVING AN OFFICER OR A DIRECTOR. THE COMPLIANCE FORM SHALL ALSO CONTAIN AN AFFIRMATION THAT THE OFFICER OR DIRECTOR UNDERSTANDS THE ORGANIZATION IS CHARITABLE IN NATURE, AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPT STATUS IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH IT TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION PERSONNEL COMMITTEE IS RESPONSIBLE FOR THE EXECUTIVE DIRECTOR ANNUAL REVIEW AS WELL AS DETERMINING WHETHER THE COMPENSATION PPROVIDED IS REASONABLE AND COMPETITIVE WITHIN THE AREA. THE PERSONNEL COMMITTEE RECOMMENDS TO THE BOARD OF DIRECTORS ANY SALARY ADJUSTMENTS. THE BOARD OF DIRECTORS MAKES THE FINAL DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/EOYAmt01422692
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01092027
IRS990/TotalFunctionalExpensesGrp/TotalAmt01106785
IRS990/TotalGrossUBIAmt00
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0988279
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0HILO
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096720
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IRS990/WebsiteAddressTxt0N/A
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY BEGIER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08089693327
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIG ISLAND HOUSING FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0BIGI
ReturnHeader/Filer/EIN0237071571
ReturnHeader/Filer/PhoneNum08089693327
ReturnHeader/Filer/USAddress/AddressLine1Txt0688 KINOOLE STREET 102
ReturnHeader/Filer/USAddress/CityNm0HILO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203557677
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KELLER AND ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018645 SHERMAN WAY SUITE 110
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RESEDA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091335
ReturnHeader/PreparerPersonGrp/PhoneNum08183833079
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID KELLER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-08-05T20:17:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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