Civic Intelligence

Islands First Inc.

990 • Fiscal year 2017 • EIN 32-0214126

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

Organization Profilewww.islandfirst.org
co Katsky Korins 605 Third AvenueNew York, NY 10158

(212) 551-7980

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

60th percentile

0.07x

Higher debt load relative to assets than 60% of similar nonprofits.

2017 filings • NTEE C • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

19th percentile

0.01x

Higher debt load relative to revenue than 19% of similar nonprofits.

2017 filings • NTEE C • $1M-$5M nonprofits • Source year 2017

Net Margin

33rd percentile

1.1%

Higher net margin than 33% of similar nonprofits.

2017 filings • NTEE C • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

69th percentile

$88,000

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2017 filings • NTEE C • $1M-$5M nonprofits • Source year 2017

Asset Growth

8th percentile

-16%

Faster asset growth than 8% of similar nonprofits.

2017 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

92nd percentile

111%

Faster revenue growth than 92% of similar nonprofits.

2017 filings • NTEE C • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$197,333

Down $36,416 (-16%) from 2016

Net Assets

Down

$183,333

Down $37,866 (-17%) from 2016

Liabilities

Up

$14,000

Up $1,450 (+12%) from 2016

Revenue And Expenses
Liabilities / Revenue19th percentileNet Margin33rd percentile

Revenue

Up

$1,291,325

Up $680,344 (+111%) from 2016

Expenses

Up

$1,277,055

Up $597,067 (+88%) from 2016

Net Income

Up

$14,270

Up $83,277 (+121%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $88,381Liabilities 2011: $4,000Net Assets 2011: $84,3812011Assets 2012: $123,767Liabilities 2012: $5,818Net Assets 2012: $117,9492012Assets 2013: $103,101Liabilities 2013: $12,815Net Assets 2013: $90,2862013Assets 2015: $302,756Liabilities 2015: $12,550Net Assets 2015: $290,2062015Assets 2016: $233,749Liabilities 2016: $12,550Net Assets 2016: $221,1992016Assets 2017: $197,333Liabilities 2017: $14,000Net Assets 2017: $183,3332017Assets 2018: $87,164Liabilities 2018: $12,000Net Assets 2018: $75,1642018Assets 2019: $251,587Liabilities 2019: $14,000Net Assets 2019: $237,5872019Assets 2020: $157,094Liabilities 2020: $14,000Net Assets 2020: $143,0942020Assets 2021: $159,515Liabilities 2021: $0Net Assets 2021: $159,5152021Assets 2022: $91,480Liabilities 2022: $0Net Assets 2022: $91,4802022Assets 2023: $96,950Liabilities 2023: $0Net Assets 2023: $96,9502023Assets 2024: $95,334Liabilities 2024: $0Net Assets 2024: $95,3342024

Highlighted filing

2017

Assets$197,333
Liabilities$14,000
Net Assets$183,333
Open 2017 Filing

Operations Trend

Revenue Growth92nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $177,150Expenses 2011: $181,419Net Income 2011: -$4,2692011Expenses 2012: $275,3092012Revenue 2013: $374,400Expenses 2013: $402,063Net Income 2013: -$27,6632013Revenue 2015: $615,948Expenses 2015: $523,942Net Income 2015: $92,0062015Revenue 2016: $610,981Expenses 2016: $679,988Net Income 2016: -$69,0072016Revenue 2017: $1,291,325Expenses 2017: $1,277,055Net Income 2017: $14,2702017Revenue 2018: $480,721Expenses 2018: $588,890Net Income 2018: -$108,1692018Revenue 2019: $437,862Expenses 2019: $273,439Net Income 2019: $164,4232019Revenue 2020: $183,439Expenses 2020: $277,932Net Income 2020: -$94,4932020Revenue 2021: $160,473Expenses 2021: $144,052Net Income 2021: $16,4212021Revenue 2022: $212,484Expenses 2022: $280,519Net Income 2022: -$68,0352022Revenue 2023: $58,985Expenses 2023: $53,515Net Income 2023: $5,4702023Revenue 2024: $61,384Expenses 2024: $63,000Net Income 2024: -$1,6162024

Highlighted filing

2017

Revenue$1,291,325
Expenses$1,277,055
Net Income$14,270
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$1,291,325
Mission and Program Overview

Mission

Islands First assists the small island states by (1) building the capacity of their UN missions by providing highly trained, professional advisors, (Continued Schedule O)

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$57,704$106,666▲ $48,962
Cash and Non-Interest-Bearing Accounts$124,768$90,667▼ $34,101
Land, Buildings, and Equipment, Net$591--
Total Assets$183,063$197,333▲ $14,270
Liabilities
Accounts Payable and Accrued Expenses$14,000$14,000→ $0
Total Liabilities$14,000$14,000→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$57,704$106,666▲ $48,962
Unrestricted Net Assets$111,359$76,667▼ $34,692
Total Net Assets Fund Balance$169,063$183,333▲ $14,270
Total Liabilities and Net Assets / Fund Balance$183,063$197,333▲ $14,270

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$7,720$7,720
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Mark JariabkaExecutive DirectorFT$88,000$88,000

Board Members and Trustees

NameTitle
Erika RosenthalBoard Director
Joan YangBoard Director
Nicholas AronsBoard Director
Revenue and Support

Revenue Composition

Contributions and Grants
$528,670
Program Service Revenue
$762,655
Investment Income
$0
Other Revenue
$0
All Other Contributions
$528,670
Change in Net Assets
$14,270

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,291,325
Total Revenue per Audited Statements
$1,291,325
Total Revenue per Form 990
$1,291,325
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$859,981
Salaries, Compensation, and Employee Benefits$417,074
Total Fundraising Expense$36,619
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$787,980$223$125$787,980
Other Salaries and Wages$254,209$8,134$29,195$291,538
Current Officers, Directors, Trustees, and Key Employees$44,000$44,000-$88,000
Travel$34,743$5,395$3,021$43,159
Payroll Taxes$29,493$5,156$2,887$37,536
Office Expenses$14,786$2,296$1,286$18,368
Fees for Services Accounting-$6,600-$6,600
Depreciation Depletion$591--$591
Insurance$282$44$25$351
Information Technology$142$22$12$176
Total Functional Expenses$1,168,444$71,992$36,619$1,277,055

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,277,055
Total Expenses per Audited Statements$1,277,055
Total Expenses per Form 990$1,277,055
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
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 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 governing body review Part VI line 11

“Designated board members review the 990 and related filings prior to submittal to tax authorities.”

Conflict of interest policy compliance Part VI line 12C

“All board members and employees are required to immediately disclose any relationship that may potentially give rise to a conflict of interest.”

CEO executive director top management comp Part VI line 15A

“Select board members review compensation of officers and key employees annually. Compensation is set and voted on by the board of directors and is based on industry best practices.”

Other officer or key employee compensation Part VI line 15B

“Select board members review compensation of officers and key employees annually. Compensation is set and voted on by the board of directors and is based on industry best practices.”

Governing documents etc available to public Part VI line 19

“The governing documents, conflict of interest policy, audited financial statements and other related documents are made available to the general public upon request. The 990 returns are made available upon request and is also available on Guidestar.com, which is an independent organization that makes available certain nonprofit financial information on their website.”

Filing and Contact Details

Filer

Filer Name
Islands First Inc
EIN
32-0214126
Address
co Katsky Korins 605 Third Avenue, New York, NY 10158

Signing Officer

Name
Mark Jariabka
Title
Executive Direc
Phone
9082324618
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Jariabka
Formed
2008
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
6
Volunteers
6

Preparer

Firm
Ketcham & Associates LLC
Address
202 Mountain Avenue, Westfield, NJ 07090
Preparer
Steven Ketcham CPA
Phone
9082324618
Supplemental Narrative

Additional Explanations

Amended return information

“Filing has been amended and revised to include information that was not available at time of the original filing.”

General explanation attachment

“Continued Form 990 Part 1, Line 1) (2) creating and sustaining strategic networks of scientific, environmental, and policy experts in order to share information and coordinate activities, and (3) devising comprehensive political strategies for advancing their environmental agenda.”

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

“Generally accepted accounting principles describe how an organization should measure, recognize, present and disclose in its financial statements tax positions that the organization has taken on its information returns. The Organization regularly reviews its tax positions taken and as reflected in its financial statements, with regard to issues affecting tax matters. The Organization has concluded that no tax benefits or liabilities are required to be recognized in accordance with generally accepted accounting principles.The Organizations tax and information returns are generally subject to examination by taxing authorities for three years, including 2015, 2016, and 2017.”

Raw XML Appendix359 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/Desc0Support for the Alliance of Small Island States in the context of the international climate change negotiations.Support for the Caribbean Community in the context of negotiations on a new implementing agreement under the UN Convention on the Law of the Sea for the protection of biodiversity in areas beyond national jurisdiction.Support for the Pacific Small Island Developing States in the context of negotiations on a new implementing agreement under the UN Convention on the Law of the Sea for the protection of biodiversity in areas beyond national jurisdiction.Support for the Republic of Nauru in their hosting of the 49th Pacific Islands Forum Leaders Meeting.Support for the Republic of Palau with the implementation of the Palau National Marine Sanctuary. Organized and administered the AOSIS Climate Change Fellowship Program, which trained four developing country representatives over the course of 2017 Organized several workshops for Pacific Small Island representatives to build their capacity in the area of oceans governance.
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Filing has been amended and revised to include information that was not available at time of the original filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Designated board members review the 990 and related filings prior to submittal to tax authorities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All board members and employees are required to immediately disclose any relationship that may potentially give rise to a conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Select board members review compensation of officers and key employees annually. Compensation is set and voted on by the board of directors and is based on industry best practices.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Select board members review compensation of officers and key employees annually. Compensation is set and voted on by the board of directors and is based on industry best practices.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The governing documents, conflict of interest policy, audited financial statements and other related documents are made available to the general public upon request. The 990 returns are made available upon request and is also available on Guidestar.com, which is an independent organization that makes available certain nonprofit financial information on their website.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Continued Form 990 Part 1, Line 1) (2) creating and sustaining strategic networks of scientific, environmental, and policy experts in order to share information and coordinate activities, and (3) devising comprehensive political strategies for advancing their environmental agenda.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6General explanation attachment
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IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt057704
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0106666
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071992
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01168444
IRS990/TotalFunctionalExpensesGrp/TotalAmt01277055
IRS990/TotalGrossUBIAmt00
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IRS990/TotalProgramServiceExpensesAmt01168444
IRS990/TotalProgramServiceRevenueAmt0762655
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0762655
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01291325
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0197333
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IRS990/TravelGrp/FundraisingAmt03021
IRS990/TravelGrp/ManagementAndGeneralAmt05395
IRS990/TravelGrp/ProgramServicesAmt034743
IRS990/TravelGrp/TotalAmt043159
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0111359
IRS990/UnrestrictedNetAssetsGrp/EOYAmt076667
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0605 Third Ave 16th Floor
IRS990/USAddress/CityNm0New York
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010158
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.islandfirst.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mark Jariabka
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum09082324618
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ISLANDS FIRST INC
ReturnHeader/Filer/BusinessNameControlTxt0ISLA
ReturnHeader/Filer/EIN0320214126
ReturnHeader/Filer/USAddress/AddressLine1Txt0co Katsky Korins 605 Third Avenue
ReturnHeader/Filer/USAddress/CityNm0New York
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CE2C7FD7F7F31DEE56E0CE49F8C77AE5E7C5B8D1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CE2C7FD7F7F31DEE56E0CE49F8C77AE5E7C5B8D1
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId02026102019046kmql533
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-02-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.71.3.81
ReturnHeader/FilingSecurityInformation/IPDt02019-02-15
ReturnHeader/FilingSecurityInformation/IPTm014:34:19
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205907840
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ketcham & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0202 Mountain Avenue
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Westfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007090
ReturnHeader/PreparerPersonGrp/PhoneNum09082324618
ReturnHeader/PreparerPersonGrp/PreparationDt02019-02-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Steven Ketcham CPA
ReturnHeader/ReturnTs02019-02-08T12:11:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$197,333
Liabilities
$14,000
Net assets
$183,333
Revenue
$1,291,325
Expenses
$1,277,055
Net income
$14,270
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.06$0.06$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.06$0.05$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.21$0.28$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.16$0.14$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.16$0.01$0.14$0.18$0.28$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.25$0.01$0.24$0.44$0.27$0.16
2018Detailed filing. Detailed filing data is available for this year.$0.09$0.01$0.08$0.48$0.59$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.20$0.01$0.18$1.29$1.28$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.23$0.01$0.22$0.61$0.68$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.29$0.62$0.52$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.10$0.01$0.09$0.37$0.40$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.01$0.12$0.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.00$0.08$0.18$0.18$0.00