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Nonprofit · EIN 99-0343488

BIG ISLAND MEDIATION

Also known as WEST HAWAII MEDIATION SERVICES

Tax-exempt · KAMUELA, HI 96743

Financials

$362K$339K2022$409K$368K2023$341K$379K2024
Revenue Expenses · by fiscal year end
Financials of BIG ISLAND MEDIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$341,094$378,693-$37,599$241,809$27,625$214,184
June 30, 2024990$409,192$368,338$40,854$287,770$35,987$251,783
June 30, 2023990$361,553$338,912$22,641$267,387$56,458$210,929
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$261,681
of which government grants
$48,872
Program service revenue
$73,591
Investment income
$3,397
Net income from fundraising events
$2,425
Other revenue
$2,425

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$62,253
Other salaries and wages
$184,893
Salaries, compensation and benefits (total)
$290,976
Professional fundraising fees
$0
Accounting fees
$11,736
Occupancy
$44,387
Travel
$1,627
Depreciation
$1,712
Program services (functional)
$279,505
Management and general (functional)
$78,651
Fundraising (functional)
$20,537

Balance sheet and other

Total assets, start of year
$287,770
Total assets, end of year
$241,809
Total liabilities, end of year
$27,625
Net assets, end of year
$214,184
Land, buildings and equipment
$925
Net assets without donor restrictions
$210,559
Net assets with donor restrictions
$3,625
Gross receipts
$346,784
Employees
6
Volunteers
64
Year formed
1999
State of legal domicile
HI

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 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
ERIC PAULEXECUTIVE DI
Officer
40$62,252
CHARLES GREENFIELDPRESIDENT
Trustee or director, Officer
2$0
CHARLENE NISHIDAPRES/VICE PR
Trustee or director, Officer
2$0
STEPHANIE BEEBYVICE PRES/DI
Trustee or director, Officer
2$0
PAUL DARRTREASURER
Trustee or director, Officer
2$0
NELSON GEORGE HAIRSTON JRSECRETARY
Trustee or director, Officer
2$0
GEORGE WINCHELLDIRECTOR
Trustee or director
2$0
SEAN DUIMDIRECTOR
Trustee or director
2$0
990 for the year ended June 30, 2024: 8 people
NameTitleHours / weekCompensation
ERIC PAULEXECUTIVE DI
Officer
40$58,891
CHARLES GREENFIELDPRESIDENT
Trustee or director
2$0
NIEL THOMASVICE PRESIDE
Trustee or director, Officer
2$0
GEORGE WINCHELLTREASURER
Trustee or director, Officer
2$0
NELSON GEORGE HAIRSTON JRSECRETARY
Trustee or director, Officer
2$0
SEAN DUIMDIRECTOR
Trustee or director
2$0
CHARLENE NISHIDADIRECTOR
Trustee or director
2$0
PAUL DARRDIRECTOR
Trustee or director
2$0
990 for the year ended June 30, 2023: 8 people
NameTitleHours / weekCompensation
ERIC PAULEXECUTIVE DI
Officer
40$59,222
HOLEKA INABAPRESIDENT
Trustee or director, Officer
2$0
NIEL THOMASVICE PRESIDE
Trustee or director, Officer
2$0
GEORGE WINCHELLTREASURER
Trustee or director, Officer
2$0
NELSON GEORGE HAIRSTON JRSECRETARY
Trustee or director, Officer
2$0
SEAN DUIMDIRECTOR
Trustee or director
2$0
CHARLES GREENFIELDDIRECTOR
Trustee or director
2$0
CHARLENE NISHIDADIRECTOR
Trustee or director
2$0

Address and contacts

Address (IRS master file)
PO BOX 7020, KAMUELA, HI 96743-7020
In care of
% ERIC C PAUL
Principal officer (990 for 2024)
CHARLENE NISHIDA, PO BOX 7020, KAMUELA, HI 96743
Signed the 990
ERIC PAUL, EXECUTIVE DIRECTOR
Phone
(808) 885-5525
Return prepared by
CARBONARO CPAS & MANAGEMENT GROUP

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.

990 for the year ended June 30, 2025

Program accomplishments

  • GENERAL MEDIATION PROGRAM. IN FISCAL YEAR 2024-2025, WHMC PROVIDED MEDIATION SERVICES FOR 256 CASES (IN 116 OTHER-REFERRED AND 140 COURT- REFERRED CASES). WE SERVED 566 UNDUPLICATED CLIENTS USING 39 VOLUNTEER MEDIATORS. ALL OF WHMCS COMMUNITY MEDIATION SERVICES ARE OFFERED ON A SLIDING SCALE FEE STRUCTURE, AND NO ONE IS TURNED AWAY DUE TO AN INABILITY TO PAY.
    Expenses $195,653 · revenue $51,513
  • 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.
    Expenses $41,926 · revenue $11,039
  • WEST HAWAII MEDIATION CENTER OFFERS VICTIM OFFENDER CONFERENCING OPTIONS TO JUVENILES AND ADULTS CAUGHT IN THE CRIMINAL LEGAL SYSTEM. VOC PROCESSES BRING VICTIMS AND OFFENDERS OF CRIME OR HARM TOGETHER IN A UNIQUE FACE-TO-FACE MEETING. THESE CONFERENCES ARE LED BY TRAINED VOLUNTEERS THAT FOCUS ON VICTIMS NEEDS AND OFFENDER RESPONSIBILITIES. VOC REPRESENTS A COMMUNITY DRIVEN RESTORATIVE JUSTICE PROCESS IN WHICH THOSE MOST HARMED BY AN ACT MAY EXPRESS THEIR FEELINGS, THE IMPACT, SEEK ANSWERS, AND GIVE INPUT TO A RESTITUTION AND ACCOUNTABILITY PROCESS. VOC ACTS AS A DIVERSIONARY PROGRAM THAT HELPS UNCLOG AN OVERFLOW OF CASES IN THE JUDICIAL SYSTEM (THUS AIDING THE COURTS), GIVES VOICE TO VICTIMS WHO MAY NOT HAVE A CHANCE TO BE HEARD, AND CREATES APPROPRIATE LEVELS OF ACCOUNTABILITY FOR ADULT AND YOUTH OFFENDERS.
    Expenses $41,926 · revenue $11,039

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
99-0343488
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2000
Accounting year ends
June
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P20)
Assets (IRS master file)
$241,809
Income (IRS master file)
$346,784

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$341,094$378,693$241,809XML
990June 2024$409,192$368,338$287,770XML
990June 2023$361,553$338,912$267,387XML
990June 2022$416,621$342,471$233,700IRS
990June 2021–––IRS
990June 2020–––IRS
990June 2019–––IRS
990June 2018–––IRS

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 99-0343488).

Questions about BIG ISLAND MEDIATION

What is the EIN of BIG ISLAND MEDIATION?
The employer identification number (EIN) of BIG ISLAND MEDIATION is 99-0343488.
Is BIG ISLAND MEDIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2000.
Are donations to BIG ISLAND MEDIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does BIG ISLAND MEDIATION file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of BIG ISLAND MEDIATION due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did BIG ISLAND MEDIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of BIG ISLAND MEDIATION?
The 990 for the year ended June 30, 2025 names CHARLENE NISHIDA.
Who are the officers and directors of BIG ISLAND MEDIATION?
The 990 for the year ended June 30, 2025 lists 8 people; 1 received compensation from the organization, the highest $62,252 (ERIC PAUL, EXECUTIVE DI).
How much revenue does BIG ISLAND MEDIATION have?
On its 990 for the year ended June 30, 2025 it reported revenue of $341,094, expenses of $378,693 and total assets of $241,809 at year end.

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