FRIENDS OF THE CHILDRENS JUSTICE CENTER OF OAHU: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF THE CHILDRENS JUSTICE CENTER OF OAHU (EIN 27-3663109)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-15
- IRS object ID
- 201303199349309020
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-15T15:39:46-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 261659234 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CW ASSOCIATES CPAS | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 700 BISHOP STREET SUITE 1040 | AddressLine1 |
| City | HONOLULU | City |
| State | HI | State |
| ZIP Code | 96813 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 273663109 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF THE CHILDREN'S JUSTICE CENTER OF OAHU | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | FRIE | NameControl |
| Phone | 8085213962 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3019 PALI HIGHWAY | AddressLine1 |
| City | HONOLULU | City |
| State | HI | State |
| ZIP Code | 96817 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STANFORD LUM | Name |
| Title | TREASURER | Title |
| Phone | 8085213962 | Phone |
| Date Signed | 2013-11-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MARK A HAYES | Name |
| PTIN | P00085205 | PTIN |
| Phone | 8085311040 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | STANFORD LUM | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3019 PALI HIGHWAY | AddressLine1 |
| City | HONOLULU | City |
| State | HI | State |
| ZIP Code | 96817 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 216997 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.FCJCOAHU.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2010 | YearFormation |
| State Legal Domicile | HI | StateLegalDomicile |
| Activity Or Mission Description | ASSISTING AND PROVIDING FINANCIAL SUPPORT TO THE CHILDREN'S JUSTICECENTERS OF HAWAII (A PROGRAM OF THE HAWAII STATE JUDICIARY UNDER HAWAII REVISED STATUTES CHAPTER 588) AND THE CHILDREN'S JUSTICE CENTER OF OAHU. THE MISSION OF THE CHILDREN'S JUSTICE PROGRAM IS TO PROVIDE FOR THE SPECIAL NEEDS OF CHILDREN, AS WITNESSES, BY PROMOTING COORDINATION FOR APPROPRIATE INVESTIGATION, TREATMENT AND LEGAL PROCESSES, THEREBY REDUCING AND PREVENTING UNNECESSARY TRAUMA TO CHILDREN AND ENSURING JUSTICE FOR CHILDREN AND THEIR FAMILIES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 10 | NbrIndependentVotingMembers |
| Total Nbr Employees | 2 | TotalNbrEmployees |
| Total Nbr Volunteers | 30 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 234816 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 200569 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 7974 | OtherRevenuePriorYear |
| Other Revenue Current Year | 7070 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 242790 | TotalRevenuePriorYear |
| Total Revenue Current Year | 207639 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 50791 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 47522 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 2376 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 81065 | OtherExpensePriorYear |
| Other Expenses Current Year | 143702 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 131856 | TotalExpensesPriorYear |
| Total Expenses Current Year | 191224 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 110934 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 16415 | RevenuesLessExpensesCY |
| Total Assets BOY | 111354 | TotalAssetsBOY |
| Total Assets EOY | 149594 | TotalAssetsEOY |
| Total Liabilities BOY | 420 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 22245 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 110934 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 127349 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROTECT ABUSED CHILDREN IN HAWAII FROM ADDITIONAL TRAUMA AND HELP THEM BEGIN TO HEAL BY SUPPORTING AND PROMOTING THE CHILDREN'S JUSTICE CENTERS OF HAWAII AND THE CHILDREN'S JUSTICE CENTER OF OAHU. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 170969 | Expense |
| Revenue | 421 | Revenue |
| Description | THE ORGANIZATION'S SOLE ACTIVITY CONSISTED OF SECURING GRANTS AND RAISING OF OTHER FUNDS TO FURTHER ITS MISSION OF SUPPORTING AND PROMOTING THE CHILDREN'S JUSTICE CENTERS AND ITS BENEFACTORS, WHICH WAS ESTABLISHED WITHIN THE JUDICIARY BRANCH OF THE STATE OF HAWAII. ALL GRANTS WERE DISTRIBUTED EQUALLY TO THE 5 CENTERS IN HAWAII (KAUAI, OAHU, MAUI, WEST HAWAII, & EAST HAWAII). | Description |
| Total Program Service Expense | 170969 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 0 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 1 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 3 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 2 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 10 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | HI | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STANFORD LUM | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 8085213962 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3019 PALI HIGHWAY | AddressLine1 |
| City | HONOLULU | City |
| State | HI | State |
| ZIP Code | 96817 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | X | NoListedPersonsCompensated |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| ANSON OKIMOTO | ||||||
| PRESIDENT/DIRECTOR | 1.00 | X | X | 0 | 0 | 0 |
| ANNE EZER | ||||||
| SECRETARY/DIRECTOR | 1.00 | X | X | 0 | 0 | 0 |
| STANFORD LUM | ||||||
| TREASURER/DIRECTOR | 1.00 | X | X | 0 | 0 | 0 |
| DAVID CIANO | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| STEPHANIE JOHNSON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| LAURIE CHANG | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JASMINE MAU-MUKAI | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| CALVIN PANG | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| SUSAN PANG-GOCHROS | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KATHRYN MUNENO | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 0 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 0 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 24975 | FundraisingEvents |
| Government Grants | 140595 | GovernmentGrants |
| All Other Contributions | 34999 | AllOtherContributions |
| Noncash Contributions | 13157 | NoncashContributions |
| Total Contributions | 200569 | TotalContributions |
| Gross Income Fundraising Events | 16007 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 24975 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 9358 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 6649 | TotalRevenueColumn |
| Exclusion | $6,649 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | REIMBURSEMENT & FEES | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 421 | TotalRevenueColumn |
| Related Or Exempt Function Income | 421 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 421 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 207639 | TotalRevenueColumn |
| Related Or Exempt Function Income | 421 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $6,649 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47522 | Total |
| Program Services | 40394 | ProgramServices |
| Management And General | 4752 | ManagementAndGeneral |
| Fundraising | 2376 | Fundraising |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 11073 | Total |
| Management And General | 11073 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4021 | Total |
| Program Services | 4021 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3819 | Total |
| Program Services | 3819 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15988 | Total |
| Program Services | 15988 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10098 | Total |
| Program Services | 10098 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 804 | Total |
| Management And General | 804 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices |
|---|---|---|
| REIMBURSEMENTS | 78666 | 78666 |
| DONATED MATERIALS | 10825 | 10825 |
| EXTENDED FORENSIC INTER | 3697 | 3697 |
| GENERAL EXCISE TAXES | 1844 | 1844 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2867 | Total |
| Program Services | 1617 | ProgramServices |
| Management And General | 1250 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 191224 | Total |
| Program Services | 170969 | ProgramServices |
| Management And General | 17879 | ManagementAndGeneral |
| Fundraising | 2376 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 61330 | BOY |
| EOY | 82380 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 34120 | BOY |
| EOY | 48145 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 15146 | BOY |
| EOY | 17478 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 758 | BOY |
| EOY | 1591 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 111354 | BOY |
| EOY | 149594 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 420 | BOY |
| EOY | 22245 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 420 | BOY |
| EOY | 22245 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 110934 | BOY |
| EOY | 127349 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 110934 | BOY |
| EOY | 127349 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 111354 | BOY |
| EOY | 149594 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 16415 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 234816 | CurrentTaxYearMinus1Year |
| Current Tax Year | 200569 | CurrentTaxYear |
| Total | 435385 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | 234816 | CurrentTaxYearMinus1Year |
| Current Tax Year | 200569 | CurrentTaxYear |
| Total | 435385 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 435385 | PublicSupportTotal170 |
Other Income170 OtherIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | 421 | CurrentTaxYear |
| Total | 421 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 435806 | TotalSupport |
| Gross Receipts From Admissions Etc | 24219 | GrossReceiptsFromAdmissionsEtc |
| First5 Years170 | X | First5Years170 |
| General Explanation | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REIMBURSEMENT FEES - 2012 AMOUNT: $ 421. | GeneralExplanation |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 211239 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 3600 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 3600 | RevenueNotRptdF990 |
| Revenue Subtotal | 207639 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 207639 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 194824 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 3600 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 3600 | ExpensesNotRptdF990 |
| Expenses Subtotal | 191224 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 191224 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF THE CENTER AS OF DECEMBER 31, 2012 AND 2011, AND FOR THE YEAR ENDED DECEMBER 31, 2012 AND FROM OCTOBER 5, 2010 (DATE OF INEPTION) TO DECEMBER 31, 2011, BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS, AND DETERMINED THAT THE CENTER HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE INCOME TAX RETURNS ARE OPEN FOR EXAMINATION BY TAXING AUTHORITIES UNTIL THE STATUTES OF LIMITATIONS EXPIRES. | Explanation |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | HOPE AND HEALING | NameOfEvent1 |
| Gross Receipts Event1 | 40982 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 24975 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 16007 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 8656 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 702 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 40982 | GrossReceiptsTotal |
| Charitable Contributions Total | 24975 | CharitableContributionsTotal |
| Gross Revenue Total Events | 16007 | GrossRevenueTotalEvents |
| Food And Beverage Total Events | 8656 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 702 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 9358 | DirectExpenseSummaryEvents |
| Net Income Summary | 6649 | NetIncomeSummary |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART V, LINE 2A: | THE ORGANIZATION HAS LEASED EMPLOYEES. AN OUTSOURCED HUMAN RESOURCES/PAYROLL PROCESSING SERVICES PROVIDER IS THE EMPLOYER OF RECORD. THE ORGANIZATION IS THE WORKSITE EMPLOYER. |
| FORM 990, PART VI, SECTION A, LINE 4 | EFFECTIVE JUNE 29, 2012, THE ORGANIZATION CHANGED ITS NAME FROM FRIENDS OF THE CHILDREN'S JUSTICE CENTERS OF HAWAII TO FRIENDS OF THE CHILDREN'S JUSTICE CENTER OF OAHU. THE ORGANIZATION REPORTED THIS NAME CHANGE AND PROVIDED A COPY OF ITS AMENDED ARTICLES WITH PROOF OF FILING WITH THE STATE OF INCORPORATION IN CORRESPONDENCE TO THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE TREASURER AND PRESIDENT REVIEWED THE DRAFT FORM 990 AND PRESENTED IT TO THE BOARD FOR APPROVAL. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A BOARD COMMITTEE SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. THE ORGANIZATION'S DISREGARDED ENTITY (AS STATED IN SCHEDULE R, PART I) ALSO HAS A CONFLICT OF INTEREST POLICY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VI, SECTION B, LINE 13: | THE ORGANIZATION CURRENTLY HAS A DRAFT WHISTLEBLOWER POLICY AND IS IN THE PROCESS OF IMPLEMENTING IT. |
| FORM 990, PART IX, LINE 7, OTHER SALARIES & WAGES DESCRIPTION: | AMOUNTS INCLUDE ALL PAYROLL EXPENSES. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COMMUNITY PARTNERS OF THE CHILDREN'S JUSTICE CENTER OF OAHU LLC | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3019 PALI HIGHWAY | AddressLine1 |
| City | HONOLULU | City |
| State | HI | State |
| ZIP Code | 96817 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | ESTABLISH AND COORDINATE VOLUNTEER AND FUNDRAISING ACTIVITIES | PrimaryActivities |
| Legal Domicile State | HI | LegalDomicileState |
| Total Income | 0 | TotalIncome |
| EOY Assets | 0 | EOYAssets |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF THE CHILDREN'S JUSTICE CENTER OF OAHU | BusinessNameLine1 |
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