Civic Intelligence

Big Island Mediation

990 • Fiscal year 2019 • EIN 99-0343488

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 14, 2019

PO Box 7020Kamuela, HI 96743

(808) 885-5525

Siviq Scores

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

Liabilities / Assets

84th percentile

0.21x

Higher debt load relative to assets than 84% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

61st percentile

9.0%

Higher net margin than 61% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

87th percentile

$30,843

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

74th percentile

23%

Faster asset growth than 74% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

62nd percentile

9.1%

Faster revenue growth than 62% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$85,777

Up $16,182 (+23%) from 2018

Net Assets

Up

$67,758

Up $23,272 (+52%) from 2018

Liabilities

Down

$18,019

Down $7,090 (-28%) from 2018

Revenue

Up

$257,277

Up $21,459 (+9.1%) from 2018

Expenses

Down

$234,005

Down $33,564 (-13%) from 2018

Net Income

Up

$23,272

Up $55,023 (+173%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $76,592Liabilities 2010: $23,758Net Assets 2010: $52,8342010Assets 2011: $90,817Liabilities 2011: $27,0852011Assets 2012: $129,933Liabilities 2012: $27,5682012Assets 2013: $179,953Liabilities 2013: $12,630Net Assets 2013: $167,3232013Assets 2014: $170,964Liabilities 2014: $30,267Net Assets 2014: $140,6972014Assets 2015: $184,245Liabilities 2015: $40,394Net Assets 2015: $143,8512015Assets 2016: $152,764Liabilities 2016: $28,411Net Assets 2016: $124,3532016Assets 2017: $94,850Liabilities 2017: $18,613Net Assets 2017: $76,2372017Assets 2018: $69,595Liabilities 2018: $25,109Net Assets 2018: $44,4862018Assets 2019: $85,777Liabilities 2019: $18,019Net Assets 2019: $67,7582019Assets 2020: $137,580Liabilities 2020: $51,702Net Assets 2020: $85,8782020Assets 2021: $167,810Liabilities 2021: $53,672Net Assets 2021: $114,1382021Assets 2022: $233,700Liabilities 2022: $45,412Net Assets 2022: $188,2882022Assets 2023: $267,387Liabilities 2023: $56,458Net Assets 2023: $210,9292023Assets 2024: $287,770Liabilities 2024: $35,987Net Assets 2024: $251,7832024Assets 2025: $241,809Liabilities 2025: $27,625Net Assets 2025: $214,1842025

Highlighted filing

2019

Assets$85,777
Liabilities$18,019
Net Assets$67,758

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $106,541Expenses 2010: $104,031Net Income 2010: $2,5102010Revenue 2011: $152,585Expenses 2011: $141,687Net Income 2011: $10,8982011Revenue 2012: $192,139Expenses 2012: $153,506Net Income 2012: $38,6332012Expenses 2013: $224,6302013Revenue 2014: $274,950Expenses 2014: $301,576Net Income 2014: -$26,6262014Revenue 2015: $330,128Expenses 2015: $326,974Net Income 2015: $3,1542015Revenue 2016: $277,190Expenses 2016: $296,688Net Income 2016: -$19,4982016Revenue 2017: $241,977Expenses 2017: $290,093Net Income 2017: -$48,1162017Revenue 2018: $235,818Expenses 2018: $267,569Net Income 2018: -$31,7512018Revenue 2019: $257,277Expenses 2019: $234,005Net Income 2019: $23,2722019Revenue 2020: $263,005Expenses 2020: $244,885Net Income 2020: $18,1202020Revenue 2021: $255,975Expenses 2021: $227,715Net Income 2021: $28,2602021Revenue 2022: $416,621Expenses 2022: $342,471Net Income 2022: $74,1502022Revenue 2023: $361,553Expenses 2023: $338,912Net Income 2023: $22,6412023Revenue 2024: $409,192Expenses 2024: $368,338Net Income 2024: $40,8542024Revenue 2025: $341,094Expenses 2025: $378,693Net Income 2025: -$37,5992025

Highlighted filing

2019

Revenue$257,277
Expenses$234,005
Net Income$23,272
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 14, 2019
Return Version
2018v3.1
Gross Receipts
$262,921
Mission and Program Overview

Mission

West hawaii mediation center's mission is to provide dispute resolution and education services to empower individuals and build communities that view conflict resolution as a catalyst for positive change. Through our mediation and education programs, whmc provides tools and opportunities for people to resolve their differences in a safe and neutral environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,051$77,790▲ $20,739
Accounts Receivable$10,600$6,691▼ $3,909
Land, Buildings, and Equipment, Net$1,944$1,296▼ $648
Total Assets$69,595$85,777▲ $16,182
Liabilities
Accounts Payable and Accrued Expenses$19,109$16,019▼ $3,090
Deferred Revenue$6,000$2,000▼ $4,000
Total Liabilities$25,109$18,019▼ $7,090
Net Assets / Fund Balance
Unrestricted Net Assets$44,486$65,258▲ $20,772
Temporarily Rstr Net Assets-$2,500-
Total Net Assets Fund Balance$44,486$67,758▲ $23,272
Total Liabilities and Net Assets / Fund Balance$69,595$85,777▲ $16,182

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,296$16,532$17,828
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eric PaulExecutive DiFT$30,843-$30,843
Amanda Q BlountInterim ExecFT$25,484$1,950$27,434

Board Members and Trustees

NameTitle
Anita Giovanna GherardiPresident
Elizabeth StranceDirector
Joy PersoniusDirector
Niel ThomasDirector
Ruth SmithDirector
Joyce MuktarianSecretary
George WenchellTreasurer
Dawn HenryVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$186,401
Program Service Revenue
$66,733
Investment Income
$0
Other Revenue
$4,143
All Other Contributions
$148,117
Change in Net Assets
$23,272
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$181,163
Other Expenses$52,842
Total Fundraising Expense$4,708
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,435$7,033$2,010$100,478
Current Officers, Directors, Trustees, and Key Employees$52,720$4,333$1,224$58,277
Occupancy$15,208$5,209$417$20,834
Payroll Taxes$14,859$1,143$327$16,329
Fees for Services Accounting-$7,900-$7,900
Other Employee Benefits$4,559$1,216$304$6,079
Office Expenses$4,900$749$115$5,764
Insurance$2,962$790$197$3,949
Other Expenses$1,410$483$39$1,932
All Other Expenses$1,139$81$6$1,226
Travel$993$152$23$1,168
Depreciation Depletion$648--$648
Advertising$100$35$3$138
Total Functional Expenses$199,086$30,211$4,708$234,005
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,240
Fundraising Direct Expenses$5,644
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
Yes
Annual disclosure for covered persons
No
Audit committee
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, Page 6, Part VI, Line 11B

The form 990 is reviewed by the treasurer and executive director. A copy is provided to the board of directors prior to filing.

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

The board compensation committee approves the executive director's performance and salary using market surveys.

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

The board compensation committee approves all salaries using market surveys.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy, and financial statements are available to the public upon request. The form 990 is also available on guidestar.org.

Filing and Contact Details

Filer

Filer Name
Big Island Mediation
EIN
99-0343488
Phone
8088855525
Address
PO BOX 7020, KAMUELA, HI 96743
Doing Business As
West Hawaii Mediation Center

Signing Officer

Name
Eric Paul
Title
Executive Director
Phone
8088855525
Signed
2019-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anita Giovanna Gherardi
Formed
1999
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
6
Volunteers
42

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

West hawaii mediation center's mission is to provide dispute resolution and education services to empower individuals and build communities that view conflict resolution as a catalyst for positive change. Through our mediation and education programs, whmc provides tools and opportunities for people to resolve their differences in a safe and neutral environment.

Form 990, Page 2, Part III, Line 3

The organization ceased conducting the kupuna program in september 2018.

Financial Statement Notes

Schedule D, Page 3, Part X

Big island mediation, inc., dba west hawaii mediation center, inc. Is exempt from federal income taxes under section 501(c)(3) of the internal revenue code and applicable state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal year 2019 and 2018. The organization files its forms 990 in the u.s. Federal jurisdiction and the office of the state's attorney general for the state of hawai'i. The organization is generally no longer subject to examination by the internal revenue service for years before 2016.

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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0749
IRS990/OfficeExpensesGrp/ProgramServicesAmt04900
IRS990/OfficeExpensesGrp/TotalAmt05764
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01216
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04559
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06079
IRS990/OtherExpensesGrp/Desc0TRAINING
IRS990/OtherExpensesGrp/Desc1DUES AND PUBLICATIONS
IRS990/OtherExpensesGrp/Desc2PROGRAM EXPENSE
IRS990/OtherExpensesGrp/Desc3BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt043
IRS990/OtherExpensesGrp/FundraisingAmt139
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0545
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1542
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2483
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IRS990/OtherExpensesGrp/ProgramServicesAmt11584
IRS990/OtherExpensesGrp/ProgramServicesAmt22159
IRS990/OtherExpensesGrp/ProgramServicesAmt31410
IRS990/OtherExpensesGrp/TotalAmt04955
IRS990/OtherExpensesGrp/TotalAmt12169
IRS990/OtherExpensesGrp/TotalAmt22159
IRS990/OtherExpensesGrp/TotalAmt31932
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0547
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0547
IRS990/OtherRevenueTotalAmt0547
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02010
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07033
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt091435
IRS990/OtherSalariesAndWagesGrp/TotalAmt0100478
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0327
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IRS990/PayrollTaxesGrp/ProgramServicesAmt014859
IRS990/PayrollTaxesGrp/TotalAmt016329
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ANITA GIOVANNA GHERARDI
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/BusinessCd2624100
IRS990/ProgramServiceRevenueGrp/Desc0JUDICIARY FUNDING
IRS990/ProgramServiceRevenueGrp/Desc1MEDIATION AND TRAINING FEES
IRS990/ProgramServiceRevenueGrp/Desc2GIA CONTRACT
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118220
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt29375
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118220
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29375
IRS990/ProgSrvcAccomActy2Grp/Desc0PEER MEDIATION PROGRAM. THROUGH ITS PEER MEDIATION PROGRAM, WHMC TRAINED 189 STUDENT MEDIATORS IN GRADES K-12 AND INDIRECTLY IMPACTED 442 STUDENTS IN 6 SCHOOLS THROUGHOUT NORTH AND WEST HAWAII IN THE 2018-2019 SCHOOL YEAR. WHMC'S PEER MEDIATION PROGRAM IS DESIGNED TO TRAIN STUDENTS OF THE SAME AGE GROUP TO USE MEDIATION TECHNIQUES TO RESOLVE DISPUTES BETWEEN THEIR PEERS. THE GOAL IS TO PROVIDE A SAFE SPACE WHERE STUDENTS CAN TALK ABOUT THEIR ISSUES AND, HOPEFULLY, WORK TOWARDS A WIN-WIN SOLUTION FOR BOTH DISPUTANTS. THE PROGRAM EMPOWERS PARTICIPANTS BY IMPROVING THEIR SELF- ESTEEM, LEADERSHIP AND CONFLICT RESOLUTION SKILLS WHILE SIMULTANEOUSLY HELPING TO DECREASE VIOLENCE AND CREATE A GREATER SENSE OF PEACE AND SECURITY WITHIN THE SCHOOL COMMUNITY.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt042664
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt037664
IRS990/ProgSrvcAccomActy3Grp/Desc0THE GIA PROGRAM PROVIDED SERVICES FOR KUPUNA FOR MEDIATION AND CONFLICT RESOLUTION SERVICES. THE PROGRAM PROVIDED TRAININGS ON THE ROLE OF CAREGIVERS IN POSITIVE COMMUNICATION. THE KUPUNA PROGRAM WAS DISCONTINUED IN SEPTEMBER 2018.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt012500
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt09375
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0169319
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt096
IRS990/PYOtherExpensesAmt085248
IRS990/PYOtherRevenueAmt0-3306
IRS990/PYProgramServiceRevenueAmt069709
IRS990/PYRevenuesLessExpensesAmt0-31751
IRS990/PYSalariesCompEmpBnftPaidAmt0182321
IRS990/PYTotalExpensesAmt0267569
IRS990/PYTotalRevenueAmt0235818
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt023272
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt020241
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0186401
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0169319
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0152240
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt074092
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0138989
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0721041
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt096
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0103
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0630234
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.87940
IRS990ScheduleA/PublicSupportPY170Pct00.99920
IRS990ScheduleA/PublicSupportTotal170Amt0636441
IRS990ScheduleA/SubstantialContributorsTotAmt084600
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0186401
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0169319
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0152240
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt074092
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0138989
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0721041
IRS990ScheduleA/TotalSupportAmt0723740
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt02596
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt02596
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01296
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016532
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017828
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BIG ISLAND MEDIATION, INC., DBA WEST HAWAII MEDIATION CENTER, INC. IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEAR 2019 AND 2018. THE ORGANIZATION FILES ITS FORMS 990 IN THE U.S. FEDERAL JURISDICTION AND THE OFFICE OF THE STATE'S ATTORNEY GENERAL FOR THE STATE OF HAWAI'I. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01296
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WEST HAWAII MEDIATION CENTER'S MISSION IS TO PROVIDE DISPUTE RESOLUTION AND EDUCATION SERVICES TO EMPOWER INDIVIDUALS AND BUILD COMMUNITIES THAT VIEW CONFLICT RESOLUTION AS A CATALYST FOR POSITIVE CHANGE. THROUGH OUR MEDIATION AND EDUCATION PROGRAMS, WHMC PROVIDES TOOLS AND OPPORTUNITIES FOR PEOPLE TO RESOLVE THEIR DIFFERENCES IN A SAFE AND NEUTRAL ENVIRONMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CEASED CONDUCTING THE KUPUNA PROGRAM IN SEPTEMBER 2018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED BY THE TREASURER AND EXECUTIVE DIRECTOR. A COPY IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD COMPENSATION COMMITTEE APPROVES THE EXECUTIVE DIRECTOR'S PERFORMANCE AND SALARY USING MARKET SURVEYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD COMPENSATION COMMITTEE APPROVES ALL SALARIES USING MARKET SURVEYS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE FORM 990 IS ALSO AVAILABLE ON GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02500
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt069595
IRS990/TotalAssetsEOYAmt085777
IRS990/TotalAssetsGrp/BOYAmt069595
IRS990/TotalAssetsGrp/EOYAmt085777
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0186401
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04708
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030211
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0199086
IRS990/TotalFunctionalExpensesGrp/TotalAmt0234005
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025109
IRS990/TotalLiabilitiesEOYAmt018019
IRS990/TotalLiabilitiesGrp/BOYAmt025109
IRS990/TotalLiabilitiesGrp/EOYAmt018019
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt044486
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt067758
IRS990/TotalOtherCompensationAmt01950

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.42$0.28$2.14$3.41$3.79$0.38
2024Detailed filing. Detailed filing data is available for this year.$2.88$0.36$2.52$4.09$3.68$0.41
2023Detailed filing. Detailed filing data is available for this year.$2.67$0.56$2.11$3.62$3.39$0.23
2022Detailed filing. Detailed filing data is available for this year.$2.34$0.45$1.88$4.17$3.42$0.74
2021Detailed filing. Detailed filing data is available for this year.$1.68$0.54$1.14$2.56$2.28$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.38$0.52$0.86$2.63$2.45$0.18
2019Detailed filing. Detailed filing data is available for this year.$0.86$0.18$0.68$2.57$2.34$0.23
2018Detailed filing. Detailed filing data is available for this year.$0.70$0.25$0.44$2.36$2.68$0.32
2017Detailed filing. Detailed filing data is available for this year.$0.95$0.19$0.76$2.42$2.90$0.48
2016Detailed filing. Detailed filing data is available for this year.$1.53$0.28$1.24$2.77$2.97$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.84$0.40$1.44$3.30$3.27$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.71$0.30$1.41$2.75$3.02$0.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.13$1.67$2.25
2012Summary only. Only limited summary data is available for this year.$1.30$0.28$1.92$1.54$0.39
2011Summary only. Only limited summary data is available for this year.$0.91$0.27$1.53$1.42$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.24$0.53$1.07$1.04$0.03