Nonprofit · EIN 51-0425538
FRIENDS OF BIG ISLAND DRUG COURT
Tax-exempt · HILO, HI 96720
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990-EZ | $62,663 | $36,590 | $26,073 | $54,374 | $0 | $54,374 |
Financial details: 990-EZ for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $12,662
- Program service revenue
- $50,000
- Investment income
- $1
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $1,191
- Printing, publications and postage
- $215
- Other expenses
- $35,184
- Program services (functional)
- $36,591
Balance sheet and other
- Total assets, start of year
- $28,301
- Total assets, end of year
- $54,374
- Total liabilities, end of year
- $0
- Net assets, end of year
- $54,374
- Cash, savings and investments
- $54,374
- Gross receipts
- $62,663
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jessica Caravalho | President, Secretary | 10 | $0 |
| Michelle Manalo | Vice President (Interim), Treasurer | 10 | $0 |
| Greg Nakamura | Director | 2 | $0 |
| Irene Nagao | Director | 2 | $0 |
| Lynda Grosskreutz | Director | 2 | $0 |
| Terrylynn Guerpo | Director | 2 | $0 |
| Katherine May | Director | 2 | $0 |
| Pavel Havlicek | Director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 6914, HILO, HI 96720-0000
- Mailing address (990-N for 2025)
- 6914, Hilo HI 96720
- Principal officer (990-N for 2025)
- Jessica Caravalho, 6168, Hilo HI 96720
- Signed the 990-EZ
- Michelle Manalo, Treasurer
- Phone
- (808) 339-0134
- Website
- http://www.fobidc.org/
Mission
Public Charity
Program accomplishments
- By assisting Big Island Drug Court, a specialty court of 112 participants, with fundamental needs (i.e. providing taxi coupons for transportation, clothing for a job interview, education or job training material, paying for a GED exam or State ID fee, providing preventive services which support sobriety, and by incentivizing positive behavior and accomplishment of goals) it offers each an opportunity to overcome a barrier(s), thus, transpiring into a willingness and motivation to continue on a right path. Twelve participants (11%) successfully completed the program and graduated. They have obtained employment, with several, also pursuing college degrees. With achieving this milestone, they evolve into the best version of self, gain self-worth and trust, and become pillars in our community.Expenses $33,592 · grants $33,592
- Form 990-EZ, Part III, Line 29 - By supporting Big Island Veterans Treatment Court, a specialty court of 10 participants, with acclimating back into society (i.e. providing taxi coupons for transportation; equipment to attend online college courses, hygiene items, and by incentivizing positive behavior and accomplishment of goals) it establishes a starting point. Four participants (40%) successfully completed and graduated. We recognize volunteer veteran mentors who support the veterans throughout the program. By supporting them, we are also recognizing them for their service to our country.Expenses $2,999 · grants $2,999
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 51-0425538
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Mental health and crisis intervention (F21)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Jessica Caravalho | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: Jessicamae Caravalho | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $62,663 | $36,590 | $54,374 | XML |
| 990-N for 2022 Officer: Michelle Manalo | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Jessicamae Caravalho | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Peter Kubota | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 51-0425538).
Questions about FRIENDS OF BIG ISLAND DRUG COURT
- What is the EIN of FRIENDS OF BIG ISLAND DRUG COURT?
- The employer identification number (EIN) of FRIENDS OF BIG ISLAND DRUG COURT is 51-0425538.
- Is FRIENDS OF BIG ISLAND DRUG COURT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to FRIENDS OF BIG ISLAND DRUG COURT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF BIG ISLAND DRUG COURT file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF BIG ISLAND DRUG COURT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF BIG ISLAND DRUG COURT last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of FRIENDS OF BIG ISLAND DRUG COURT?
- The 990-N for 2025 names Jessica Caravalho.
- Who are the officers and directors of FRIENDS OF BIG ISLAND DRUG COURT?
- The 990-EZ for the year ended December 31, 2023 lists 8 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF BIG ISLAND DRUG COURT have?
- On its 990-EZ for the year ended December 31, 2023 it reported revenue of $62,663, expenses of $36,590 and total assets of $54,374 at year end.
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