ISLANDS FIRST INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2008

Legal Domicile

Principal Officer

Mark Jariabka

Tax Period

2023-01-01 to 2023-12-31

ISLANDS FIRST INC, founded in 2008, is a micro nonprofit in the Environment sector that reported $59K in total revenue in fiscal year 2023. Revenue fell 72% from the prior year — a significant decline worth monitoring. Expenses of $54K left a modest 9% surplus.

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)

Program Service Accomplishments

Program 1

Expenses: $40,253 Revenue: $82,985

Islands First assists the small island states by providing: Support 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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $57,985

Program Service Revenue $1,000

Investment Income $0

Other Revenue $0

TOTAL REVENUE $58,985

Expense Breakdown

Grants Paid $0

Salaries & Benefits $50,317

Fundraising Expenses $2,516

Program Expenses $40,253

Other Expenses $3,198

TOTAL EXPENSES $53,515

Year-over-Year Comparison

	2023	2022	Change
Revenue	$58,985	$212,484	-0.7%
Expenses	$53,515	$280,519	-0.8%
Net Income	$5,470	$-68,035	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$50,317

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Mark Jariabka	Executive Director	40.00	Officer	$50,317	$0	$50,317
Joan Yang	Board Director	5.00	Director	$0	$0	$0
Erika Rosenthal	Board Director	5.00	Director	$0	$0	$0
Nicholas Arons	Board Director	5.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2023	$58,985	$53,515	$96,950	$5,470
2022	$212,484	$280,519	$91,480	$-68,035
2021	$160,473	$144,052	$159,515	$16,421
2020	$183,439	$277,932	$157,094	$-94,493
2020	$183,439	$277,932	$157,094	$-94,493
2019	$437,862	$273,439	$251,587	$164,423
2018	$480,721	$588,890	$87,164	$-108,169
2017	$1,291,325	$1,277,055	$197,333	$14,270