Totals
- Total revenue
- $407,962
- Total expenses
- $487,428
- Contributions and grants received
- $371,643
- Grants paid
- $0
- Program service revenue
- $32,403
- Investment income
- $3,916
- Other revenue
- $0
- Total assets, end of year
- $338,849
- Total liabilities, end of year
- $98,054
- Net assets or fund balances, end of year
- $240,795
- Program services expenses (Part IX)
- $327,452
- Management and general expenses
- $159,976
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $327,452
Program services were 67.2% 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.
-
1f · All other contributions, gifts and grants
$371,643
-
1g · Noncash contributions included above
$371,643
-
2a · Program service revenue: Legal judgements & awa
total $32,403 · related or exempt $32,403
-
3 · Investment income
total $1,076 · excluded $1,076
-
7a · Gross sales of assets other than inventory
securities $374,483
-
7b · Less cost or other basis and sales expenses
securities $371,643
-
7c · Gain or loss
securities $2,840
-
7d · Net gain or loss
total $2,840 · excluded $2,840
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $216,303 · program services $156,571 · management and general $59,732
-
7 · Other salaries and wages
total $103,397 · program services $101,329 · management and general $2,068
-
8 · Pension plan contributions
total $20,321 · program services $16,860 · management and general $3,461
-
10 · Payroll taxes
total $57,524 · program services $49,481 · management and general $8,043
-
11c · Fees: accounting
total $33,557 · management and general $33,557
-
11g · Fees: other
total $28,632 · program services $129 · management and general $28,503
-
14 · Information technology
total $6,848 · management and general $6,848
-
16 · Occupancy
total $6,907 · management and general $6,907
-
17 · Travel
total $2,039 · management and general $2,039
-
23 · Insurance
total $3,355 · management and general $3,355
-
24a · Other expenses: Business License & Perm
total $3,240 · management and general $3,240
-
24b · Other expenses: Printing and Reproducti
total $3,082 · program services $3,082
-
24c · Other expenses: Online Connection
total $1,093 · management and general $1,093
-
24d · Other expenses: Books, Publications, an
total $669 · management and general $669
-
24e · All other expenses
total $461 · management and general $461
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $409,082 · end of year $338,284
-
4 · Accounts receivable
beginning of year $79,199 · end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $933 · end of year $565
-
17 · Accounts payable and accrued expenses
beginning of year $5,593 · end of year $4,880
-
22 · Loans and payables to officers and key people
beginning of year $100,000 · end of year $0
-
25 · Other liabilities
beginning of year $63,334 · end of year $93,174
-
29 · Capital stock, trust principal or current funds
beginning of year $0 · end of year $0
-
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 $320,287 · end of year $240,795
Mission and programs · 2023
Mission
Public First Law Center operates a law center advancing the constitutional and statutory rights of the people of Hawaii by investigating government activity that appears to be misaligned with constitutional intent, illegal, ineffective and/or inefficient; advocating for the implementation of corrective measures in and out of the courts; and enforcing such corrective measures and rights.
-
To provide free or low-cost legal services to individuals and organizations harmed when the government does not comply with State and Federal constitutions, laws, or common law. Legal services include advising individuals and organizations of their legal rights and assisting with litigation.
Expenses $97,926 · Revenue $13,609
-
Advise individuals and organizations about their rights by organizing seminars and other programs, and enforce the general public's constitutional and statutory rights by seeking corrective measures in and out of the courts.
Expenses $217,831 · Revenue $18,794
-
Assist state legislators with drafting legislation and promoting legislation that helps promote the public interest.
Expenses $11,695
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Patti Epler
Director
- Total calculated
- $0
- Hours/week
- 0.23
-
Paul Alston
Director, Secretary
- Total calculated
- $0
- Hours/week
- 0.23
-
Richard Pollack
Director
- Total calculated
- $0
- Hours/week
- 0.23
-
Patricia Tummons
Director
- Total calculated
- $0
- Hours/week
- 0.23
-
Michael Mohr
Director, Treasurer
- Total calculated
- $0
- Hours/week
- 0.23
-
R Brian Black
President
- Total calculated
- $224,827
- From this org
- $208,750
- From related orgs
- $0
- Other
- $16,077
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $198,750
- Bonus
- $10,000
- Other
- $0
- Deferred
- $16,077
- Nontaxable benefits
- $0
- Filer's total
- $224,827
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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 13 November 2024
- IRS schema version
- 2023v5.1
- Source object
- 202433189349310853
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