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Nonprofiteer
← BIG ISLAND SUBSTANCE ABUSE COUNCIL

Form 990 for tax year 2022

Filed by BIG ISLAND SUBSTANCE ABUSE COUNCIL.

Totals

Total revenue
$4,152,342
Total expenses
$4,880,637
Contributions and grants received
$2,895,011
Grants paid
$0
Program service revenue
$1,158,519
Investment income
$85,550
Other revenue
$13,262
Total assets, end of year
$2,333,442
Total liabilities, end of year
$907,928
Net assets or fund balances, end of year
$1,425,514
Program services expenses (Part IX)
$4,105,482
Management and general expenses
$562,882
Fundraising expenses
$212,273
Program service expenses (Part III)
$4,105,482

Program services were 84.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $26,075

  • 1e · Government grants (contributions)

    $2,536,268

  • 1f · All other contributions, gifts and grants

    $332,668

  • 1g · Noncash contributions included above

    $66,697

  • 2a · Program service revenue: FEE FOR SERVICE

    total $1,158,519 · related or exempt $1,158,519

  • 3 · Investment income

    total $85,550 · excluded $85,550

  • 8a · Fundraising events: gross income

    $718

  • 8a · Fundraising events: contributions included on line 1c

    $26,075

  • 8b · Fundraising events: direct expenses

    $0

  • 8c · Net income from fundraising events

    total $718 · excluded $718

  • 10a · Gross sales of inventory

    $3,491

  • 10b · Cost of goods sold

    $1,430

  • 10c · Net income from sales of inventory

    total $2,061 · related or exempt $2,061

  • 11a · Other revenue: OTHER INCOME

    total $10,483 · related or exempt $10,483

  • 11e · Other revenue, total

    $10,483

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $161,229 · program services $135,432 · management and general $17,736 · fundraising $8,061

  • 7 · Other salaries and wages

    total $2,417,993 · program services $2,031,114 · management and general $265,979 · fundraising $120,900

  • 8 · Pension plan contributions

    total $24,092 · program services $16,916 · management and general $5,971 · fundraising $1,205

  • 9 · Other employee benefits

    total $496,798 · program services $417,310 · management and general $54,648 · fundraising $24,840

  • 10 · Payroll taxes

    total $204,753 · program services $171,992 · management and general $22,523 · fundraising $10,238

  • 11c · Fees: accounting

    total $91,266 · program services $77,576 · management and general $10,770 · fundraising $2,920

  • 11g · Fees: other

    total $258,533 · program services $219,753 · management and general $38,780

  • 12 · Advertising and promotion

    total $7,602 · program services $1,676 · management and general $1,862 · fundraising $4,064

  • 13 · Office expenses

    total $97,998 · program services $67,864 · management and general $26,998 · fundraising $3,136

  • 14 · Information technology

    total $76,058 · program services $66,041 · management and general $6,887 · fundraising $3,130

  • 16 · Occupancy

    total $388,547 · program services $331,935 · management and general $37,184 · fundraising $19,428

  • 17 · Travel

    total $32,703 · program services $19,720 · management and general $12,983

  • 19 · Conferences, conventions and meetings

    total $66,713 · program services $55,500 · management and general $11,213

  • 20 · Interest

    total $5,968 · program services $5,968

  • 22 · Depreciation, depletion and amortization

    total $49,513 · program services $41,591 · management and general $5,446 · fundraising $2,476

  • 23 · Insurance

    total $137,348 · program services $130,480 · management and general $3,434 · fundraising $3,434

  • 24a · Other expenses: SUPPLIES AND EQUIPMENT

    total $300,006 · program services $256,855 · management and general $35,070 · fundraising $8,081

  • 24b · Other expenses: REPAIRS AND MAINTENANCE

    total $20,956 · program services $18,860 · management and general $2,096

  • 24c · Other expenses: OTHER PROGRAM EXPENSES

    total $7,869 · program services $6,726 · management and general $786 · fundraising $357

  • 24d · Other expenses: BAD DEBT

    total $2,036 · management and general $2,036

  • 24e · All other expenses

    total $32,656 · program services $32,173 · management and general $480 · fundraising $3

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $656,328 · end of year $612,898

  • 2 · Savings and temporary cash investments

    beginning of year $1,580 · end of year $501,755

  • 4 · Accounts receivable

    beginning of year $1,852,734 · end of year $818,939

  • 7 · Other notes and loans receivable

    beginning of year $105,701 · end of year $105,701

  • 8 · Inventories for sale or use

    beginning of year $22,370 · end of year $20,217

  • 9 · Prepaid expenses and deferred charges

    beginning of year $92,470 · end of year $87,190

  • 10a · Land, buildings and equipment: cost or other basis

    $1,063,464

  • 10b · Land, buildings and equipment: accumulated depreciation

    $906,925

  • 10c · Land, buildings and equipment, net

    beginning of year $182,386 · end of year $156,539

  • 15 · Other assets

    beginning of year $46,131 · end of year $30,203

  • 17 · Accounts payable and accrued expenses

    beginning of year $153,662 · end of year $228,906

  • 19 · Deferred revenue

    beginning of year $45,675 · end of year $51,200

  • 23 · Secured mortgages and notes payable

    beginning of year $607,495 · end of year $587,203

  • 25 · Other liabilities

    beginning of year $0 · end of year $40,619

  • 27 · Net assets without donor restrictions

    beginning of year $2,133,595 · end of year $1,425,514

  • 28 · Net assets with donor restrictions

    beginning of year $19,273 · end of year $0

Mission and programs · 2022

Mission

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

Activities or mission (Part I)

WE ENVISION A COMMUNITY WHERE EVERYONE CAN BE FREE TO LIVE AN ENRICHED LIFE OF HEALTH, HAPPINESS AND OVERALL WELL-BEING.

  • 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.

    Expenses $1,231,644 · Revenue $351,319

  • 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.

    Expenses $1,149,535 · Revenue $327,898

  • 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.

    Expenses $1,642,193 · Revenue $468,425

  • OTHER SUBSTANCE ABUSE PREVENTION AND TREATMENT PROGRAMS.

    Expenses $82,110 · Revenue $23,421

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Patricia Engelhard

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 0.25 related

  • Catherinie Kamau

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1 + 0.25 related

  • Vanessa Carlson

    SECRETARY

    Total calculated
    $0
    Hours/week
    1 + 0.25 related

  • Richard Henderson

    CHAIR BUDGET,FINANCE,& AUDIT COMM

    Total calculated
    $0
    Hours/week
    1 + 0.25 related

  • Lissandra Balden-Jenkins PhD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 0.25 related

  • David Bishaw

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 0.25 related

  • David Deluz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 0.25 related

  • Breeani Kobayashi

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 0.25 related

  • Sharri Thornton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 0.25 related

  • Ross Wilson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 0.25 related

  • Dr Hannah Preston-Pia

    CHEIF EXECUTIVE OFFICER

    Total calculated
    $161,229
    From this org
    $127,887
    From related orgs
    $0
    Other
    $33,342
    Hours/week
    40 + 0.25 related

    Schedule J breakdown matched by us

    Base
    $127,887
    Bonus
    $0
    Other
    $0
    Deferred
    $3,586
    Nontaxable benefits
    $29,756
    Filer's total
    $161,229

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • HIPI

    501(C)(3) · REALTY · HI

Provenance

Return type
form_990
Tax year
2022
Filed
26 February 2025
IRS schema version
2022v5.0
Source object
202530579349301798

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