Form 990 for tax year 2022
Filed by THE CHILDRENS LAW PROJECT OF HAWAII.
Totals
- Total revenue
- $667,068
- Total expenses
- $523,920
- Contributions and grants received
- $281,544
- Grants paid
- $0
- Program service revenue
- $385,524
- Investment income
- $0
- Other revenue
- $0
- Total assets, end of year
- $347,215
- Total liabilities, end of year
- $3,278
- Net assets or fund balances, end of year
- $343,937
- Program services expenses (Part IX)
- $495,025
- Management and general expenses
- $28,895
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $495,025
Program services were 94.5% 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
$1,824
-
1d · Related organizations
$0
-
1e · Government grants (contributions)
$0
-
1f · All other contributions, gifts and grants
$279,720
-
1g · Noncash contributions included above
$0
-
2a · Program service revenue: Billable service revenue
total $385,524 · related or exempt $385,524 · unrelated business $0 · excluded $0
-
2f · All other program service revenue
total $0 · related or exempt $0 · 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
-
6 · Compensation of disqualified persons
total $0 · program services $0 · management and general $0 · fundraising $0
-
7 · Other salaries and wages
total $332,228 · program services $313,568 · management and general $18,660 · fundraising $0
-
8 · Pension plan contributions
total $0 · program services $0 · management and general $0 · fundraising $0
-
9 · Other employee benefits
total $25,335 · program services $23,382 · management and general $1,953
-
10 · Payroll taxes
total $30,743 · program services $28,571 · management and general $2,172 · fundraising $0
-
11c · Fees: accounting
total $1,680 · program services $1,518 · management and general $162 · 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 $6,953 · program services $6,717 · management and general $236
-
12 · Advertising and promotion
total $465 · program services $428 · management and general $37 · fundraising $0
-
13 · Office expenses
total $11,239 · program services $10,613 · management and general $626
-
14 · Information technology
total $0 · management and general $0
-
15 · Royalties
total $0 · management and general $0
-
16 · Occupancy
total $56,763 · program services $53,660 · management and general $3,103 · fundraising $0
-
17 · Travel
total $11,382 · program services $10,754 · management and general $628 · 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 $5,933 · program services $5,933 · management and general $0 · 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 $671 · management and general $0 · fundraising $0
-
23 · Insurance
total $10,328 · program services $9,594 · management and general $734
-
24a · Other expenses: General Excise Tax
total $82 · program services $80 · management and general $2 · fundraising $0
-
24b · Other expenses: Books, Subscriptions references
total $8,672 · program services $8,090 · management and general $582 · fundraising $0
-
24c · Other expenses: Litigation Expense
total $2,316 · program services $2,316 · management and general $0 · fundraising $0
-
24d · Other expenses: Bad Debts
total $19,130 · program services $19,130 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $185,047 · end of year $126,036
-
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 $6,460 · end of year $211,978
-
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 $3,805 · end of year $1,198
-
10a · Land, buildings and equipment: cost or other basis
$7,177
-
10b · Land, buildings and equipment: accumulated depreciation
$3,355
-
10c · Land, buildings and equipment, net
beginning of year $4,493 · end of year $3,822
-
11 · Investments: publicly traded securities
beginning of year $0 · end of year $0
-
12 · Investments: other securities
beginning of year $0 · end of year $0
-
13 · Investments: program-related
beginning of year $0 · end of year $0
-
14 · Intangible assets
beginning of year $0 · end of year $0
-
15 · Other assets
beginning of year $4,552 · end of year $4,181
-
17 · Accounts payable and accrued expenses
beginning of year -$201 · end of year $3,278
-
18 · Grants payable
beginning of year $0 · end of year $0
-
19 · Deferred revenue
beginning of year $0 · end of year $0
-
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
-
24 · Unsecured notes and loans payable
beginning of year $0 · end of year $0
-
25 · Other liabilities
beginning of year $4,365 · end of year $0
-
29 · Capital stock, trust principal or current funds
beginning of year $200,193 · end of year $343,937
-
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 · 2022
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.
-
Victim Options for Investigation, Child Empowerment and Safety (VOICES). Our VOICES program promotes safety and reduces the number of violent crimes in our community by intervening in families experiencing domestic violence. The occurrence of domestic violence is a tragic reality of daily life for many families on Hawai`i Island. Children may be the primary victims of domestic violence or secondary victims, traumatized by witnessing abuse and growing up in unsafe environments. GALs intervene and help the Family Court to determine if a child has been victimized. We recommend specific court orders and litigate when necessary to ensure that our clients are safe.
Expenses $89,360 · Revenue $93,597
-
As Guardians ad Litem for children in foster custody, we take a broad view of our young 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 advocates for children, 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.
Expenses $364,342 · Revenue $479,506
-
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.
Expenses $25,634 · Revenue $39,215
-
Project ABLE, Resource Center and Unrestricted Funds
Expenses $15,689 · Revenue $29,668
As filed on the 2022 return.
Listed in Part VII
-
Nicole Forelli
Director
- Total calculated
- $0
- Hours/week
- 0.1
-
Mahilani Hiatt
Director
- Total calculated
- $0
- Hours/week
- 0.1
-
Reina Acacio
Secretary
- Total calculated
- $0
- Hours/week
- 0.15
-
Barbara Franklin
Treasurer
- Total calculated
- $0
- Hours/week
- 0.2
-
Joseph O'Connell
President
- Total calculated
- $0
- Hours/week
- 0.1
-
Sharla-Ann Fujimoto
Vice President
- Total calculated
- $0
- Hours/week
- 0.1
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
- 2022
- Filed
- 24 April 2023
- IRS schema version
- 2022v5.0
- Source object
- 202301309349305610
Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.
The source document this was parsed from is served over the API, which is where bulk and document access live.