Form 990 for tax year 2025
Filed by THE CHILDRENS LAW PROJECT OF HAWAII.
Totals
- Total revenue
- $344,013
- Total expenses
- $318,489
- Contributions and grants received
- $112,099
- Grants paid
- $0
- Program service revenue
- $231,914
- Investment income
- $0
- Other revenue
- $0
- Total assets, end of year
- $285,693
- Total liabilities, end of year
- $85,178
- Net assets or fund balances, end of year
- $200,515
- Program services expenses (Part IX)
- $239,659
- Management and general expenses
- $78,830
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $239,659
Program services were 75.2% 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.
-
1a · Federated campaigns
$0
-
1b · Membership dues
$0
-
1c · Fundraising events
$0
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$31,264
-
1f · All other contributions, gifts and grants
$80,835
-
1g · Noncash contributions included above
$0
-
2f · All other program service revenue
total $231,914 · related or exempt $231,914 · unrelated business $0 · excluded $0
-
3 · Investment income
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
4 · Income from investment of tax-exempt bond proceeds
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
5 · Royalties
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
6a · Gross rents
real property $0 · personal property $0
-
6b · Less rental expenses
real property $0 · personal property $0
-
6c · Rental income or loss
real property $0 · personal property $0
-
6d · Net rental income or loss
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
7a · Gross sales of assets other than inventory
securities $0 · other assets $0
-
7b · Less cost or other basis and sales expenses
securities $0 · other assets $0
-
7c · Gain or loss
securities $0 · other assets $0
-
7d · Net gain or loss
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
8a · Fundraising events: gross income
$0
-
8a · Fundraising events: contributions included on line 1c
$0
-
8b · Fundraising events: direct expenses
$0
-
8c · Net income from fundraising events
total $0 · unrelated business $0 · excluded $0
-
9a · Gaming: gross income
$0
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
10a · Gross sales of inventory
$0
-
10b · Cost of goods sold
$0
-
10c · Net income from sales of inventory
total $0 · related or exempt $0 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0 · program services $0
-
2 · Grants to domestic individuals
total $0 · program services $0
-
3 · Grants to foreign organizations and individuals
total $0 · program services $0
-
4 · Benefits paid to or for members
total $0 · program services $0
-
5 · Compensation of officers, directors and key employees
total $41,208 · program services $31,208 · management and general $10,000 · fundraising $0
-
6 · Compensation of disqualified persons
total $0 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $183,221 · program services $144,020 · management and general $39,201 · fundraising $0
-
8 · Pension plan contributions
total $0 · program services $0 · management and general $0 · fundraising $0
-
9 · Other employee benefits
total $6,265 · program services $79 · management and general $6,186 · fundraising $0
-
10 · Payroll taxes
total $17,798 · program services $13,425 · management and general $4,373 · fundraising $0
-
11a · Fees: management
total $0 · program services $0 · management and general $0 · fundraising $0
-
11b · Fees: legal
total $712 · program services $0 · management and general $712 · fundraising $0
-
11c · Fees: accounting
total $5,400 · program services $3,932 · management and general $1,468 · fundraising $0
-
11d · Fees: lobbying
total $0 · program services $0 · management and general $0 · fundraising $0
-
11e · Fees: professional fundraising services
total $0 · fundraising $0
-
11f · Fees: investment management
total $0 · program services $0 · management and general $0 · fundraising $0
-
11g · Fees: other
total $999 · program services $747 · management and general $252 · fundraising $0
-
12 · Advertising and promotion
total $300 · program services $175 · management and general $125 · fundraising $0
-
13 · Office expenses
total $7,992 · program services $5,442 · management and general $2,550 · fundraising $0
-
14 · Information technology
total $5,170 · program services $3,447 · management and general $1,723 · fundraising $0
-
15 · Royalties
total $0 · program services $0 · management and general $0 · fundraising $0
-
16 · Occupancy
total $35,963 · program services $27,392 · management and general $8,571 · fundraising $0
-
17 · Travel
total $4,573 · program services $3,940 · management and general $633 · fundraising $0
-
18 · Travel or entertainment for public officials
total $0 · program services $0 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $1,025 · program services $422 · management and general $603 · fundraising $0
-
20 · Interest
total $0 · program services $0 · management and general $0 · fundraising $0
-
21 · Payments to affiliates
total $0 · program services $0 · management and general $0 · fundraising $0
-
22 · Depreciation, depletion and amortization
total $671 · program services $0 · management and general $671 · fundraising $0
-
23 · Insurance
total $5,564 · program services $4,117 · management and general $1,447 · fundraising $0
-
24a · Other expenses: Professional Dues
total $1,628 · program services $1,313 · management and general $315
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $160,765 · end of year $182,759
-
2 · Savings and temporary cash investments
beginning of year $0 · end of year $0
-
3 · Pledges and grants receivable
beginning of year $0 · end of year $0
-
4 · Accounts receivable
beginning of year $73,839 · end of year $92,082
-
5 · Loans and receivables from officers and key people
beginning of year $0 · end of year $0
-
6 · Loans and receivables from disqualified persons
beginning of year $0 · end of year $0
-
7 · Other notes and loans receivable
beginning of year $0 · end of year $0
-
8 · Inventories for sale or use
beginning of year $0 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $0 · end of year $5,170
-
10a · Land, buildings and equipment: cost or other basis
$7,177
-
10b · Land, buildings and equipment: accumulated depreciation
$5,368
-
10c · Land, buildings and equipment, net
beginning of year $2,480 · end of year $1,809
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
beginning of year -$4,055 · end of year $3,873
-
17 · Accounts payable and accrued expenses
beginning of year $0 · end of year $0
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $55,103 · end of year $83,003
-
20 · Tax-exempt bond liabilities
beginning of year $0 · end of year $0
-
21 · Escrow or custodial account liability
beginning of year $0 · end of year $0
-
22 · Loans and payables to officers and key people
beginning of year $0 · end of year $0
-
23 · Secured mortgages and notes payable
beginning of year $0 · end of year $0
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $2,936 · end of year $2,175
-
29 · Capital stock, trust principal or current funds
beginning of year $174,990 · end of year $200,515
-
30 · Paid-in or capital surplus, or land, building or equipment fund
beginning of year $0 · end of year $0
-
31 · Retained earnings, endowment or other funds
beginning of year $0 · end of year $0
Mission and programs · 2025
Mission
We are a non-profit public interest law firm dedicated to empowering court-involved children on Hawaii island through youth focused legal advocacy.
Activities or mission (Part I)
We are a non-profit public interest law firm dedicated to empowering court-involved children on Hawai`i Island through youth-focused advocacy.
-
As Guardians ad Litem for children in foster custody and as attorneys for parents whose children have been removed into foster care, we take a broad view of our client's needs. By following best practices, engaging mental health and lived-experience professionals, and advocating for trauma-informed care, we seek to connect our clients with the services they need to heal from their experiences. We strive to give our clients a voice and empower them to participate in child protective services process. As we advocate for our clients, we investigate the circumstances of the case, report to the parties and the court, encourage settlement in children's best interest, and connect the family with community resources. As part of this program, CLPHI also provides comprehensive family-centered advocacy for parents navigating the child welfare system. Served 113 clients
Expenses $95,267 · Revenue $214,914
-
Through Project Permanence, we work to establish adoptions and legal guardianships for children whose parents are not able to safely care for them. First, we seek to prevent child welfare involvement by establishing a legal relationship between children and non-parent caregivers. Second, Project Permanence seeks to get children already involved with Child Welfare Services out of the foster care system by establishing guardianships and adoptions. Ultimately, the goal of this project is to help children live in permanent homes and forge life-long connections to stable families. Our Multidisciplinary Teams focus on providing holistic legal advocacy for our Guardian ad Litem (GAL) clients. In addition to an Attorney, our MDTs are staffed by a Children's Law Project of Hawai'i (CLPHI) Social Worker and/or a Lived-Experience Advocate. All of our GAL clients assigned to an MDT have a comprehensive legal case plan developed and implemented for them that ensures advocacy across multiple domains (i.e. education, physical/mental health, and public benefits.) We engage families, youth, and qualified professionals to develop and implement tailored plans to best serve our clients. The expertise of a multi-faceted team provides the guidance necessary and ensures better outcomes for our young clients. CLPHI recently expanded this program to include parents whose children are in Foster Custody, and young adults who have aged out of the Foster Care system. Serve 6 children.
Expenses $7,835 · Revenue $7,835
-
CLPHIs Multidiciplinary Team (MDT) Program provides holistic advocacy services for children and parents involved with Child Welfare Services. Last year our MDT Program expanded to include youth who aged out of Foster Care. Every child in foster custody is assigned a Guardian ad Litem (GAL) to represent his or her best interests in Family Court and every parent whose child is taken away by the state is appointed an attorney. While these advocates primary focus is to litigate safety concerns in the homes, truly enabling our clients to move past the trauma that resulted in foster custody requires a comprehensive legal approach. In addition to attorneys, our MDT Teams include critical experts such as CLPHI social workers and/or lived experience advocates Our MDT Teams more closely track our clients well-being, better evaluate their needs, refer them to community resoures and servies faster, and guide the in overcoming past traumas so that they cam move forward in their lives. Served 32 clients
Expenses $136,557 · Revenue $120,284
As filed on the 2025 return.
Listed in Part VII
-
Valerie Grab
Executive Director
- Total calculated
- $41,208
- From this org
- $41,208
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
Nicole Forelli
Director
- Total calculated
- $0
- Hours/week
- 4
-
Reina Acacio
Secretary
- Total calculated
- $0
- Hours/week
- 4
-
Karly Aoki
Treasurer
- Total calculated
- $0
- Hours/week
- 4
-
Joseph O'Connell
President
- Total calculated
- $0
- Hours/week
- 4
-
Loren K Pabila
Director
- Total calculated
- $0
- Hours/week
- 4
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.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2025
- Filed
- 1 April 2026
- IRS schema version
- 2025v4.0
- Source object
- 202620939349300307
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