Community First Inc

Nonprofit profile at a glance

EIN
471389123
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Hilo, HI, USA
Phone
8087569637
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health, General and Financing

Official website

Reported finances

Revenue
$679,172
Expenses
$793,870
Assets
$193,508
Liabilities
$8,148

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • TOBY TANIGUCHI (PRESIDENT)
  • RICHARD TAAFFE (VICE PRESIDENT)
  • RANDY KUROHARA (EXECUTIVE DIRECTOR)

Highest reported compensation

  • RANDY KUROHARA (EXECUTIVE DIRECTOR): $132,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Community first serves as a neutral forum for the community to come together and as a catalyst for solutions to improve health and lower medical cost on Hawaii island based on community good.

What it reported doing in 2024

Healthcare conference (program 18) - community first hosted its 2nd annual Hawaii island healthcare conference, advancing conversations on healthcare access and equity that require long-term, cross-sector collaboration. More than 320 attendees-including healthcare and social service professionals, policymakers, government officials, and community organizations-participated in the event. Keynote speakers featured mayor mitch roth, representative jill tokuda, lieutenant governor sylvia luke, national healthcare finance expert eric shell, and others. Breakout sessions covered topics such as transforming healthcare in Hawaii, strengthening the healthcare workforce, expanding telehealth, addressing the mental health crisis in Hawaii county, and recognizing the vital role of private practice providers.

Operating model

Revenue model
Grant-funded. 68% of the money available for current operations came from government grants.
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.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 17
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.1%; rating input score 66
  • Program expense ratio: 56.3%; rating input score 56
  • Fundraising efficiency: $12.78 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 16th 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: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -16.9%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 0.24; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 54; 54th percentile among comparable filings
  • Officer compensation ratio: 16.7%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 59th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 66.1% of revenue deployed · 56.3% of spending went to programs
  • Governance: 12 of 12 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $447K in reported program spending
  • Leadership: top reported pay $132K · 13 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 56/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • High — Sustainability: Operating margin scored 11/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • Review — Sustainability: Liabilities to assets ratio scored 54/100.