Civic Intelligence

Big Island Resource Conservation and Development Council

990 • Fiscal year 2014 • EIN 99-0279188

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

200 Kanoelehua Ave Pmb 285Hilo, HI 96720

(808) 935-8426

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

24th percentile

-9.5%

Higher net margin than 24% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

23rd percentile

-16%

Faster asset growth than 23% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

73rd percentile

22%

Faster revenue growth than 73% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$136,604

Down $25,694 (-16%) from 2013

Net Assets

Down

$136,604

Down $25,694 (-16%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$323,000

Up $57,394 (+22%) from 2013

Expenses

Up

$353,814

Up $127,710 (+56%) from 2013

Net Income

Down

-$30,814

Down $70,316 (-178%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $115,265Liabilities 2010: $0Net Assets 2010: $115,2652010Assets 2011: $137,669Liabilities 2011: $0Net Assets 2011: $137,6692011Assets 2012: $119,170Liabilities 2012: $0Net Assets 2012: $119,1702012Assets 2013: $162,298Liabilities 2013: $0Net Assets 2013: $162,2982013Assets 2014: $136,604Liabilities 2014: $0Net Assets 2014: $136,6042014Assets 2015: $148,840Liabilities 2015: $0Net Assets 2015: $148,8402015Assets 2016: $264,893Liabilities 2016: $0Net Assets 2016: $264,8932016Assets 2017: $208,498Liabilities 2017: $0Net Assets 2017: $208,4982017Assets 2018: $207,581Liabilities 2018: $1,071Net Assets 2018: $206,5102018Assets 2019: $189,645Liabilities 2019: $1,071Net Assets 2019: $188,5742019Assets 2020: $526,077Liabilities 2020: $1,071Net Assets 2020: $525,0062020Assets 2021: $329,792Liabilities 2021: $1,071Net Assets 2021: $328,7212021Assets 2022: $305,291Liabilities 2022: $1,071Net Assets 2022: $304,2202022Assets 2023: $282,691Liabilities 2023: $1,071Net Assets 2023: $281,6202023Assets 2024: $393,234Liabilities 2024: $1,071Net Assets 2024: $392,1632024

Highlighted filing

2014

Assets$136,604
Liabilities$0
Net Assets$136,604

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $630,038Expenses 2010: $635,637Net Income 2010: -$5,5992010Revenue 2011: $576,136Expenses 2011: $554,010Net Income 2011: $22,1262011Expenses 2012: $352,9812012Revenue 2013: $265,606Expenses 2013: $226,104Net Income 2013: $39,5022013Revenue 2014: $323,000Expenses 2014: $353,814Net Income 2014: -$30,8142014Revenue 2015: $594,008Expenses 2015: $582,747Net Income 2015: $11,2612015Revenue 2016: $322,495Expenses 2016: $206,992Net Income 2016: $115,5032016Revenue 2017: $334,404Expenses 2017: $390,165Net Income 2017: -$55,7612017Revenue 2018: $374,519Expenses 2018: $376,342Net Income 2018: -$1,8232018Revenue 2019: $336,402Expenses 2019: $349,554Net Income 2019: -$13,1522019Revenue 2020: $614,565Expenses 2020: $278,133Net Income 2020: $336,4322020Revenue 2021: $718,430Expenses 2021: $916,965Net Income 2021: -$198,5352021Revenue 2022: $611,738Expenses 2022: $636,239Net Income 2022: -$24,5012022Revenue 2023: $293,526Expenses 2023: $315,579Net Income 2023: -$22,0532023Revenue 2024: $467,724Expenses 2024: $358,081Net Income 2024: $109,6432024

Highlighted filing

2014

Revenue$323,000
Expenses$353,814
Net Income-$30,814
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$323,000
Mission and Program Overview

Mission

To assist the people of the big island in achieving sustainable development while caring for and appreciating their natural environment; to ensure broadened economic opportunities, enriched communities and better lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$156,865$131,163▼ $25,702
Cap Stk Tr Prin Current Funds$75,486$75,486→ $0
Rtn Earn Endowment Incm Other Fnds$86,812$61,118▼ $25,694
Savings and Temporary Cash Investments$5,433$5,441▲ $8
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$162,298$136,604▼ $25,694
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$162,298$136,604▼ $25,694
Total Liabilities and Net Assets / Fund Balance$162,298$136,604▼ $25,694
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$274,318
Program Service Revenue
$46,208
Investment Income
$7
Other Revenue
$2,467
All Other Contributions
$153,270
Change in Net Assets
$-30,814
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$335,204
Salaries, Compensation, and Employee Benefits$18,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$87,318--$87,318
Travel$22,701$1,800-$24,501
Other Salaries and Wages-$12,808-$12,808
Fees for Services Accounting$300$5,887-$6,187
Payroll Taxes-$5,802-$5,802
Insurance$936$2,082-$3,018
Advertising$2,497--$2,497
Office Expenses$674$1,715-$2,389
Conferences and Meetings$334$1,051-$1,385
Information Technology-$902-$902
Other Expenses$493$450-$450
Total Functional Expenses$321,248$32,566$0$353,814
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
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
No
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 11

Due to having the return prepared only slightly before the deadline - the president reviewed the 990 prior to authorization for e-filing.

Form 990, Part VI, Section B, Line 12

The conflict of interest policy is part of bircd's bylaws, and the council discussed the policy in the past years. However, they do not have procedures to have council members list potential conflicts and sign off acknowledging compliance with the policy on an annual basis.

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 Rc&d
EIN
99-0279188
Phone
8089358426
Address
200 KANOELEHUA AVE PMB 285, HILO, HI 96720

Signing Officer

Name
Larry Komata
Title
President
Phone
8089358426
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Komata
Formed
1989
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
12

Preparer

Firm
Alex J Smith CPA
Address
1403 FRANK STREET, HONOLULU, HI 96816
Preparer
Alex J Smith
Phone
8087377761
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/ProgSrvcAccomActy2Grp/Desc0HAWAII ISLAND FESTIVALS - 30 DAYS OF ALOHA: PURPOSE OF THESE EVENTS IS TO PERPETUATE THE HAWAIIAN CULTURE - EVENTS INCLUDE ROYAL COURT APPEARANCE; POKE CONTEST; FALSETTA CONTEST, MS. ALOHA NUI PAGENT; PARADE AND A HO'OLAULEA (BLOCK PARTY WITH VENDORS, LOCAL PERFORMERS, ETC.) THIS IS A MONTH LONG EVENT, MOSTLY HELD ON THE WEST SIDE OF THE ISLAND.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc5PRO-AM SURF TRIALS -
IRS990/ProgSrvcAccomActyOtherGrp/Desc6MOBILE MEAT HARVESTING UNIT -
IRS990/ProgSrvcAccomActyOtherGrp/Desc7NICHE -
IRS990/ProgSrvcAccomActyOtherGrp/Desc8YESTERDAY, TODAY & TOMORROW -
IRS990/ProgSrvcAccomActyOtherGrp/Desc94-H DEVELOPMENT -
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IRS990/ProgSrvcAccomActyOtherGrp/Desc11UNDERSERVED FARMERS WORKSHOP -
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IRS990/ProgSrvcAccomActyOtherGrp/Desc13ATING BAHAY -
IRS990/ProgSrvcAccomActyOtherGrp/Desc14COMMERCIAL NATURAL FARMING TECHNIQUE -
IRS990/ProgSrvcAccomActyOtherGrp/Desc15HO'OULU LEHUA/PAHOA -
IRS990/ProgSrvcAccomActyOtherGrp/Desc16WOMEN'S CANOE PADDLING -
IRS990/ProgSrvcAccomActyOtherGrp/Desc17KOA REFORESTATION -
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IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt94500
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt104290
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt114000
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt123619
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt131945
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt141930
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt152250
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt161289
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt171188
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt18500
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt02170
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt1887
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt2761
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt329614
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0227003
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt021
IRS990/PYOtherExpensesAmt0205786
IRS990/PYOtherRevenueAmt0242
IRS990/PYProgramServiceRevenueAmt038340
IRS990/PYRevenuesLessExpensesAmt039502
IRS990/PYSalariesCompEmpBnftPaidAmt020318
IRS990/PYTotalExpensesAmt0226104
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0265606
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-30814
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt086812
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt061118
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05433
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05441
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0274318
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0227003
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0301961
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0487793
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0554004
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01845079
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt033130
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt0166148
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0199278
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt021
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt058
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0286046
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02467
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0242
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0868
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0178
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03755
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99810
IRS990ScheduleA/PublicSupportPY170Pct00.99940
IRS990ScheduleA/PublicSupportTotal170Amt02044357
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0274318
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0227003
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0301961
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0520923
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0720152
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02044357
IRS990ScheduleA/TotalSupportAmt02048170
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DUE TO HAVING THE RETURN PREPARED ONLY SLIGHTLY BEFORE THE DEADLINE - THE PRESIDENT REVIEWED THE 990 PRIOR TO AUTHORIZATION FOR E-FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS PART OF BIRCD'S BYLAWS, AND THE COUNCIL DISCUSSED THE POLICY IN THE PAST YEARS. HOWEVER, THEY DO NOT HAVE PROCEDURES TO HAVE COUNCIL MEMBERS LIST POTENTIAL CONFLICTS AND SIGN OFF ACKNOWLEDGING COMPLIANCE WITH THE POLICY ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE ON A CASE BY CASE BASIS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0162298
IRS990/TotalAssetsEOYAmt0136604
IRS990/TotalAssetsGrp/BOYAmt0162298
IRS990/TotalAssetsGrp/EOYAmt0136604
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0274318
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032566
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0321248
IRS990/TotalFunctionalExpensesGrp/TotalAmt0353814
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0162298
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0136604
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0140356
IRS990/TotalOtherProgSrvcRevenueAmt033432
IRS990/TotalProgramServiceExpensesAmt0321248
IRS990/TotalProgramServiceRevenueAmt046208
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt07
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt048675
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0323000
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0162298
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0136604
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01800
IRS990/TravelGrp/ProgramServicesAmt022701
IRS990/TravelGrp/TotalAmt024501
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.93$0.01$3.92$4.68$3.58$1.10
2023Detailed filing. Detailed filing data is available for this year.$2.83$0.01$2.82$2.94$3.16$0.22
2022Detailed filing. Detailed filing data is available for this year.$3.05$0.01$3.04$6.12$6.36$0.25
2021Detailed filing. Detailed filing data is available for this year.$3.30$0.01$3.29$7.18$9.17$1.99
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.26$0.01$5.25$6.15$2.78$3.36
2019Detailed filing. Detailed filing data is available for this year.$1.90$0.01$1.89$3.36$3.50$0.13
2018Detailed filing. Detailed filing data is available for this year.$2.08$0.01$2.07$3.75$3.76$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$3.34$3.90$0.56
2016Detailed filing. Detailed filing data is available for this year.$2.65$0.00$2.65$3.22$2.07$1.16
2015Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$5.94$5.83$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$3.23$3.54$0.31
2013Detailed filing. Detailed filing data is available for this year.$1.62$0.00$1.62$2.66$2.26$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$3.53
2011Summary only. Only limited summary data is available for this year.$1.38$0.00$1.38$5.76$5.54$0.22
2010Summary only. Only limited summary data is available for this year.$1.15$0.00$1.15$6.30$6.36$0.06