2013-11-15T15:39:46-06:00 2012-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2012-01-01 273663109 FRIENDS OF THE CHILDREN'S JUSTICE CENTER OF OAHU FRIE 8085213962 3019 PALI HIGHWAY HONOLULU HI 96817 STANFORD LUM 8085213962 2013-11-15 1 MARK A HAYES P00085205 8085311040 2012 2016-02-25 16:41:14Z STANFORD LUM 3019 PALI HIGHWAY HONOLULU HI 96817 216997 0 X WWW.FCJCOAHU.ORG X 2010 HI 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. 10 10 2 30 0 0 234816 200569 0 0 0 0 7974 7070 242790 207639 0 0 0 0 50791 47522 0 0 2376 81065 143702 131856 191224 110934 16415 111354 149594 420 22245 110934 127349 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. 0 0 170969 421 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). 170969 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 3 0 2 1 0 0 0 0 0 1 1 0 0 0 0 X 10 10 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 HI X STANFORD LUM 8085213962 3019 PALI HIGHWAY HONOLULU HI 96817 X ANSON OKIMOTO 1.00 X X 0 0 0 ANNE EZER 1.00 X X 0 0 0 STANFORD LUM 1.00 X X 0 0 0 DAVID CIANO 1.00 X 0 0 0 STEPHANIE JOHNSON 1.00 X 0 0 0 LAURIE CHANG 1.00 X 0 0 0 JASMINE MAU-MUKAI 1.00 X 0 0 0 CALVIN PANG 1.00 X 0 0 0 SUSAN PANG-GOCHROS 1.00 X 0 0 0 KATHRYN MUNENO 1.00 X 0 0 0 0 0 0 0 0 0 0 0 24975 140595 34999 13157 200569 16007 24975 9358 6649 6649 REIMBURSEMENT & FEES 900099 421 421 421 207639 421 0 6649 X 47522 40394 4752 2376 11073 11073 4021 4021 3819 3819 15988 15988 10098 10098 804 804 REIMBURSEMENTS 78666 78666 DONATED MATERIALS 10825 10825 EXTENDED FORENSIC INTER 3697 3697 GENERAL EXCISE TAXES 1844 1844 2867 1617 1250 191224 170969 17879 2376 61330 82380 34120 48145 15146 17478 758 1591 111354 149594 420 22245 420 22245 X 110934 127349 110934 127349 111354 149594 16415 0 X 0 1 X 1 0 X 234816 200569 435385 234816 200569 435385 435385 421 421 435806 24219 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REIMBURSEMENT FEES - 2012 AMOUNT: $ 421. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 211239 3600 3600 207639 0 207639 194824 3600 3600 191224 0 191224 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: 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. HOPE AND HEALING 40982 24975 16007 8656 702 40982 24975 16007 8656 702 9358 6649 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. COMMUNITY PARTNERS OF THE CHILDREN'S JUSTICE CENTER OF OAHU LLC 3019 PALI HIGHWAY HONOLULU HI 96817 ESTABLISH AND COORDINATE VOLUNTEER AND FUNDRAISING ACTIVITIES HI 0 0 FRIENDS OF THE CHILDREN'S JUSTICE CENTER OF OAHU