BIG ISLAND SUBSTANCE ABUSE COUNCIL

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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

1964

Legal Domicile

Principal Officer

HANNAH PRESTON-PITA

Phone

8089699994

Tax Period

2023-07-01 to 2024-06-30

BIG ISLAND SUBSTANCE ABUSE COUNCIL, founded in 1964, is a community nonprofit that reported $6.2M in total revenue in fiscal year 2023. Revenue surged 49% from the prior year, signaling strong growth momentum.

Mission

INSPIRING INDIVIDUALS TO RECLAIM AND ENRICH THEIR LIVES BY UTILIZING INNOVATIVE RESOURCES AND HARNESSING THE STRENGTHS WITHIN EACH PERSON.

Program Service Accomplishments

Program 1

Expenses: $1,505,983 Revenue: $306,233

ALCHOHOL/DRUG ABUSE TREATMENT FOR ADULT: ADMITTED 399 ADULTS TO ALL FACILITIES FOR OUTPATIENT TREATMENT INCLUDING SUBSTANCE ABUSE EDUCATION, VOCATIONAL EDUCATION, SKILL BUILDING AND INDIVIDUAL...

ALCHOHOL/DRUG ABUSE TREATMENT FOR ADULT: ADMITTED 399 ADULTS TO ALL FACILITIES FOR OUTPATIENT TREATMENT INCLUDING SUBSTANCE ABUSE EDUCATION, VOCATIONAL EDUCATION, SKILL BUILDING AND INDIVIDUAL COUNSELING.

Program 2

Expenses: $1,405,584 Revenue: $285,817

ADOLESCENT PROGRAM: TO ASSIST CHEMICALLY DEPENDENT ADOLSCENTS IN DEVELOPING ALTERNATIVE COPING SKILLS TO SUCCESSFULLY AMEND THEIR LIFE PATHWAYS TO PRODUCTIVITY. 56 YOUTHS ADMITTED TO OUTPATIENT...

ADOLESCENT PROGRAM: TO ASSIST CHEMICALLY DEPENDENT ADOLSCENTS IN DEVELOPING ALTERNATIVE COPING SKILLS TO SUCCESSFULLY AMEND THEIR LIFE PATHWAYS TO PRODUCTIVITY. 56 YOUTHS ADMITTED TO OUTPATIENT PROGRAM RANGING FROM 30 TO 120 DAYS.

Program 3

Expenses: $2,007,978 Revenue: $408,310

THERAPEUTIC LIVING PROGRAMS: 125 ADULTS ADMITTED TO THE PROGRAM FOR THE PURPOSE OF REDUCING THE RISK OF RELAPSE AND TO ASSIST THEM IN REINTEGRATING INTO THE COMMUNITY AS A FUNCTIONAL, CONTRIBUTING...

THERAPEUTIC LIVING PROGRAMS: 125 ADULTS ADMITTED TO THE PROGRAM FOR THE PURPOSE OF REDUCING THE RISK OF RELAPSE AND TO ASSIST THEM IN REINTEGRATING INTO THE COMMUNITY AS A FUNCTIONAL, CONTRIBUTING MEMBER OF SOCIETY.

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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 $5,153,504

Program Service Revenue $1,002,929

Investment Income $14,045

Other Revenue $3,677

TOTAL REVENUE $6,174,155

Expense Breakdown

Grants Paid $0

Salaries & Benefits $4,099,288

Fundraising Expenses $262,777

Program Expenses $5,019,944

Other Expenses $1,935,165

TOTAL EXPENSES $6,034,453

Year-over-Year Comparison

	2023	2022	Change
Revenue	$6,174,155	$4,153,142	+0.5%
Expenses	$6,034,453	$4,880,637	+0.2%
Net Income	$139,702	$-727,495	-1.2%

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

103

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

$176,906

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATRICIA ENGELHARD	PRESIDENT	1.00	Officer Director	$0	$0	$0
CATHERINE KAMAU	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
VANESSA CARLSON	SECRETARY	1.00	Officer Director	$0	$0	$0
RICHARD HENDERSON	CHAIR BUDGET,FINANCE,& AUDIT COMM	1.00	Officer Director	$0	$0	$0
LISSANDRA C BALDEN-JENKINS PHD	DIRECTOR	1.00	Director	$0	$0	$0
DAVID BISHAW	DIRECTOR	1.00	Director	$0	$0	$0
DAVID DELUZ	DIRECTOR	1.00	Director	$0	$0	$0
BREEANI KOBAYASHI	DIRECTOR	1.00	Director	$0	$0	$0
SHARRI THORNTON	DIRECTOR	1.00	Director	$0	$0	$0
ROSS WILSON	DIRECTOR	1.00	Director	$0	$0	$0
DR HANNAH PRESTON-PITA	CHIEF EXECUTIVE OFFICER	40.00	Officer	$138,915	$37,991	$176,906

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
2024	$6,174,155	$6,034,453	$2,811,387	$139,702
2023	$4,152,342	$4,880,637	$2,333,442	$-728,295
2022	$5,942,855	$4,636,615	$2,959,700	$1,306,240
2021	$4,525,101	$4,493,682	$1,775,154	$31,419
2020	$5,377,587	$5,271,425	$1,746,792	$106,162
2019	$3,882,712	$4,218,097	$1,190,046	$-335,385
2018	$3,871,847	$4,110,504	$1,526,461	$-238,657