BIG ISLAND MEDIATION (EIN 990343488) - Form 990 Financial Analysis & Trantor Score

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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

1999

Legal Domicile

Principal Officer

CHARLENE NISHIDA

Phone

8088855525

Tax Period

2024-07-01 to 2025-06-30

BIG ISLAND MEDIATION, founded in 1999, is a small nonprofit in the Human Services sector that reported $341K in total revenue in fiscal year 2024. Revenue decreased 17% compared to the prior year. Expenses of $379K exceeded revenue, resulting in a 11% operating deficit.

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.

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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 (2024)

Revenue Breakdown

Contributions & Grants $261,681

Program Service Revenue $73,591

Investment Income $3,397

Other Revenue $2,425

TOTAL REVENUE $341,094

Expense Breakdown

Grants Paid $0

Salaries & Benefits $290,976

Fundraising Expenses $20,537

Program Expenses $279,505

Other Expenses $87,717

TOTAL EXPENSES $378,693

Year-over-Year Comparison

	2024	2023	Change
Revenue	$341,094	$409,192	-0.2%
Expenses	$378,693	$368,338	+0.0%
Net Income	$-37,599	$40,854	-1.9%

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

$62,252

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ERIC PAUL	EXECUTIVE DI	40.00	Officer	$62,252	$0	$62,252
CHARLES GREENFIELD	PRESIDENT	2.00	Officer Director	$0	$0	$0
CHARLENE NISHIDA	PRES/VICE PR	2.00	Officer Director	$0	$0	$0
STEPHANIE BEEBY	VICE PRES/DI	2.00	Officer Director	$0	$0	$0
PAUL DARR	TREASURER	2.00	Officer Director	$0	$0	$0
NELSON GEORGE HAIRSTON JR	SECRETARY	2.00	Officer Director	$0	$0	$0
GEORGE WINCHELL	DIRECTOR	2.00	Director	$0	$0	$0
SEAN DUIM	DIRECTOR	2.00	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
2025	$341,094	$378,693	$241,809	$-37,599
2024	$409,192	$368,338	$287,770	$40,854
2023	$361,553	$338,912	$267,387	$22,641
2022	$416,621	$342,471	$233,700	$74,150
2021	$255,975	$227,715	$167,810	$28,260
2020	$263,005	$244,885	$137,580	$18,120
2019	$257,277	$234,005	$85,777	$23,272
2018	$235,818	$267,569	$69,595	$-31,751

BIG ISLAND MEDIATION