Civic Intelligence

Big Island Substance Abuse Council

EIN 99-0118043 • 501(c)3 • Keaau, HI

Profile

Substance abuse prevention and treatment.

16-179 Melekahiwa StKeaau, HI 96749

www.bisac.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.44x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.20x

Higher debt load relative to revenue than 56% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

45th percentile

2.3%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$176,906

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

81st percentile

20%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

49%

Faster revenue growth than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,811,387

Up $477,945 (+20%) from 2023

Liabilities

Up

$1,246,171

Up $338,243 (+37%) from 2023

Net Assets

Up

$1,565,216

Up $139,702 (+9.8%) from 2023

Revenue

Up

$6,174,155

Up $2,021,813 (+49%) from 2023

Expenses

Up

$6,034,453

Up $1,153,816 (+24%) from 2023

Net Income

Up

$139,702

Up $867,997 (+119%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,539,440Liabilities 2010: $335,975Net Assets 2010: $1,203,4652010Assets 2011: $1,875,336Liabilities 2011: $237,809Net Assets 2011: $1,637,5272011Assets 2012: $2,115,868Liabilities 2012: $260,219Net Assets 2012: $1,855,6492012Assets 2013: $1,681,906Liabilities 2013: $233,211Net Assets 2013: $1,448,6952013Assets 2014: $1,614,947Liabilities 2014: $210,446Net Assets 2014: $1,404,5012014Assets 2015: $1,542,965Liabilities 2015: $311,762Net Assets 2015: $1,231,2032015Assets 2016: $1,411,877Liabilities 2016: $345,479Net Assets 2016: $1,066,3982016Assets 2017: $1,713,169Liabilities 2017: $430,080Net Assets 2017: $1,283,0892017Assets 2018: $1,526,461Liabilities 2018: $482,029Net Assets 2018: $1,044,4322018Assets 2019: $1,190,046Liabilities 2019: $480,999Net Assets 2019: $709,0472019Assets 2020: $1,746,792Liabilities 2020: $931,583Net Assets 2020: $815,2092020Assets 2021: $1,775,154Liabilities 2021: $928,526Net Assets 2021: $846,6282021Assets 2022: $2,959,700Liabilities 2022: $806,832Net Assets 2022: $2,152,8682022Assets 2023: $2,333,442Liabilities 2023: $907,928Net Assets 2023: $1,425,5142023Assets 2024: $2,811,387Liabilities 2024: $1,246,171Net Assets 2024: $1,565,2162024

Highlighted filing

2024

Assets$2,811,387
Liabilities$1,246,171
Net Assets$1,565,216

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,391,4682010Revenue 2011: $5,027,579Expenses 2011: $4,593,517Net Income 2011: $434,0622011Revenue 2012: $5,311,831Expenses 2012: $5,093,709Net Income 2012: $218,1222012Expenses 2013: $5,227,5962013Revenue 2014: $3,780,774Expenses 2014: $3,825,014Net Income 2014: -$44,2402014Revenue 2015: $3,692,912Expenses 2015: $3,866,210Net Income 2015: -$173,2982015Revenue 2016: $3,761,533Expenses 2016: $3,926,338Net Income 2016: -$164,8052016Revenue 2017: $4,175,378Expenses 2017: $3,958,687Net Income 2017: $216,6912017Revenue 2018: $3,871,847Expenses 2018: $4,110,504Net Income 2018: -$238,6572018Revenue 2019: $3,882,712Expenses 2019: $4,218,097Net Income 2019: -$335,3852019Revenue 2020: $5,377,587Expenses 2020: $5,271,425Net Income 2020: $106,1622020Revenue 2021: $4,525,101Expenses 2021: $4,493,682Net Income 2021: $31,4192021Revenue 2022: $5,942,855Expenses 2022: $4,636,615Net Income 2022: $1,306,2402022Revenue 2023: $4,152,342Expenses 2023: $4,880,637Net Income 2023: -$728,2952023Revenue 2024: $6,174,155Expenses 2024: $6,034,453Net Income 2024: $139,7022024

Highlighted filing

2024

Revenue$6,174,155
Expenses$6,034,453
Net Income$139,702

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.81$1.25$1.57$6.17$6.03$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.33$0.91$1.43$4.15$4.88$0.73
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$0.81$2.15$5.94$4.64$1.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.93$0.85$4.53$4.49$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.93$0.82$5.38$5.27$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.48$0.71$3.88$4.22$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.48$1.04$3.87$4.11$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.43$1.28$4.18$3.96$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.41$0.35$1.07$3.76$3.93$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.31$1.23$3.69$3.87$0.17
2014Detailed filing. Detailed filing data is available for this year.$1.61$0.21$1.40$3.78$3.83$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.23$1.45$5.23
2012Summary only. Only limited summary data is available for this year.$2.12$0.26$1.86$5.31$5.09$0.22
2011Summary only. Only limited summary data is available for this year.$1.88$0.24$1.64$5.03$4.59$0.43
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.34$1.20$4.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jul 19, 2025
Return Version
2023v6.0
Gross Receipts
$6,192,536
Mission and Program Overview

Mission

Substance abuse prevention and treatment.

We envision a community where everyone can be free to live an enriched life of health, happiness and overall well-being.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$818,939$1,305,356▲ $486,417
Cash and Non-Interest-Bearing Accounts$612,898$471,182▼ $141,716
Other Notes and Loans Receivable, Net$105,701$333,539▲ $227,838
Savings and Temporary Cash Investments$501,755$308,321▼ $193,434
Land, Buildings, and Equipment, Net$156,539$197,917▲ $41,378
Prepaid Expenses and Deferred Charges$87,190$135,664▲ $48,474
Inventories for Sale or Use$20,217$21,176▲ $959
Total Assets$2,333,442$2,811,387▲ $477,945
Other Assets Total$30,203$38,232▲ $8,029
Liabilities
Mortgage Notes Payable Secured by Investment Property$587,203$765,753▲ $178,550
Accounts Payable and Accrued Expenses$228,906$368,145▲ $139,239
Deferred Revenue$51,200$103,594▲ $52,394
Other Liabilities$40,619$8,679▼ $31,940
Total Liabilities$907,928$1,246,171▲ $338,243
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,425,514$1,565,216▲ $139,702
Total Net Assets Fund Balance$1,425,514$1,565,216▲ $139,702
Total Liabilities and Net Assets / Fund Balance$2,333,442$2,811,387▲ $477,945

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$186,044$536,991$723,035
Equipment$11,111$386,393$397,504
Leasehold Improvements$762$33,055$33,817
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dr Hannah Preston-pitaChief Executive OfficerFT$138,915$37,991$176,906

Board Members and Trustees

NameTitle
Richard HendersonChair Budget,finance,& Audit Comm
Patricia EngelhardPresident
Catherine KamauVice President
Breeani KobayashiDirector
David BishawDirector
David DeluzDirector
Lissandra C Balden-jenkins PhdDirector
Ross WilsonDirector
Sharri ThorntonDirector
Vanessa CarlsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$5,153,504
Program Service Revenue
$1,002,929
Investment Income
$14,045
Other Revenue
$3,677
All Other Contributions
$779,404
Change in Net Assets
$139,702
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,099,288
Other Expenses$1,935,165
Total Fundraising Expense$262,777
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,572,428$336,866$153,121$3,062,415
Other Employee Benefits$506,093$66,274$30,125$602,492
Occupancy$446,181$49,605$26,102$521,888
Fees for Services Other$338,501$59,736-$398,237
Payroll Taxes$206,026$26,980$12,263$245,269
Current Officers, Directors, Trustees, and Key Employees$142,124$18,611$8,460$169,195
Information Technology$123,781$13,845$6,361$143,987
Insurance$134,655$3,544$3,544$141,743
Office Expenses$62,254$21,534$2,686$86,474
Fees for Services Accounting$57,612$7,436$2,730$67,778
Conferences and Meetings$54,358$9,331-$63,689
Depreciation Depletion$41,591$5,446$2,476$49,513
Travel$29,253$17,896-$47,149
Pension Plan Contributions$13,762$5,159$996$19,917
All Other Expenses$9,598$2,189$41$11,828
Other Expenses$4,979$599$272$5,850
Advertising$1,093$1,214$2,603$4,910
Interest$4,271--$4,271
Total Functional Expenses$5,019,944$751,732$262,777$6,034,453
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$19,748
Fundraising Gross Income$5,578
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Summer Jam$35,048$1,125$19,748$-18,623
Total Events$35,048$1,125$19,748$-18,623
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$6,499
Outstanding/unclaimed Checks$2,180
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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

Due to having the return prepared late - the ceo reviewed the 990 prior to authorization for e-filing. The board will review the 990 at the next board meeting.

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

Annually board of director members are asked to disclose interests that could give rise to conflicts.

Form 990, Part VI, Section B, Line 15A

The personnel committee of the board oversees the evaluation of the chief executive officer on an annual basis. Compensation is based on performance, achievements, and budget.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are made available on a case-by-case basis upon request.

Filing and Contact Details

Filer

Filer Name
Big Island Substance Abuse Council
EIN
99-0118043
Phone
8089699994
Address
16-179 MELEKAHIWA ST, KEAAU, HI 96749

Signing Officer

Name
Hannah Preston-pita
Title
Chief Executive Officer
Phone
8089699994
Signed
2025-07-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hannah Preston-pita
Formed
1964
Legal Domicile
Hi
Voting Board Members
10
Independent Board Members
10
Employees
103
Volunteers
55

Preparer

Firm
Alex J Smith CPA
Address
1403 FRANK STREET, HONOLULU, HI 96816
Preparer
Alex J Smith
Phone
8089271725
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Bisac follows accounting standards codification topic (asc 740), income taxes, which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and provides guidance on derecognition, classification, interest, and penalties, disclosure, and transition. Management believes that no such uncertain tax position exists for bisac.

Raw XML AppendixShowing 400 of 587 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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