Big Island Mediation
Nonprofit profile at a glance
- EIN
- 990343488
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024, Form 990-EZ 2009
- Location
- Kamuela, HI, USA
- Phone
- 8088855525
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $341,094
- Expenses
- $378,693
- Assets
- $241,809
- Liabilities
- $27,625
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- CHARLES GREENFIELD (PRESIDENT)
Highest reported compensation
- ERIC PAUL (EXECUTIVE DI): $62,252 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
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.
What it reported doing in 2024
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. For fiscal year ending june 30, 2025, our peer mediation program held training 6 schools. We trained 177 students to be peer mediators who conducted 87 mediations. 52% of students report using conflict resolution skills outside the classroom setting, while 81% of mediation referrals came from the students themselves.
Operating model
- Revenue model
- Donor-supported. 62% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 92
- Accountability: 90
- Sustainability: 24
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.1%; rating input score 82
- Program expense ratio: 73.8%; rating input score 74
- Fundraising efficiency: $12.74 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 6 of 8 controls in place; rating input score 75
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: -11%; rating input score 21; 21st percentile among comparable filings
- Total-asset coverage ratio: 0.64; rating input score 30; 30th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 25; 25th percentile among comparable filings
- Officer compensation ratio: 16.4%; rating input score 23; 23rd percentile among comparable filings
Growth
- Program expense growth: 0.3% per year; rating input score 100; 32nd percentile among comparable filings
- Revenue growth: 4.3% per year; rating input score 100; 49th percentile among comparable filings
- Asset growth: 5.9% per year; rating input score 100; 51st percentile among comparable filings
Details
- Where the money goes: 82.1% of revenue deployed · 73.8% of spending went to programs
- Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $280K in reported program spending
- Leadership: top reported pay $62K · 8 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 13 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
- Review — Accountability: Governance controls: 2 of 8 not reported.
- High — Sustainability: Operating margin scored 21/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 30/100.
- High — Sustainability: Officer compensation ratio scored 23/100.
- High — Sustainability: Liabilities to assets ratio scored 25/100.