Nonprofit · EIN 81-2803662
HONOLULU CIVIL BEAT INC
Tax-exempt · HONOLULU, HI 96816
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $5,550,945 | $6,427,756 | -$876,811 | $3,892,752 | $634,815 | $3,257,937 |
| December 31, 2023 | 990 | $6,178,514 | $5,583,285 | $595,229 | $4,688,013 | $553,265 | $4,134,748 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $5,293,028
- Program service revenue
- $0
- Investment income
- -$12,252
- Net gain from sales of assets
- -$12,569
- Other revenue
- $270,169
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $271,119
- Other salaries and wages
- $3,174,571
- Salaries, compensation and benefits (total)
- $4,352,781
- Professional fundraising fees
- $0
- Legal fees
- $24,267
- Accounting fees
- $103,418
- Occupancy
- $721,564
- Travel
- $156,707
- Depreciation
- $47,760
- Program services (functional)
- $4,302,189
- Management and general (functional)
- $1,712,023
- Fundraising (functional)
- $413,544
Balance sheet and other
- Total assets, start of year
- $4,688,013
- Total assets, end of year
- $3,892,752
- Total liabilities, end of year
- $634,815
- Net assets, end of year
- $3,257,937
- Land, buildings and equipment
- $609,572
- Net assets without donor restrictions
- $2,177,313
- Net assets with donor restrictions
- $1,080,624
- Gross receipts
- $5,569,419
- Employees
- 45
- Volunteers
- 0
- Year formed
- 2016
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Patti Epler | General Manager Trustee or director | 50 | $174,517 | $18,211 |
| Benjamin Nishimoto | VP Operations and Philanth Highest-paid employee | 50 | $152,545 | $16,689 |
| Kimberlie Gamel | Managing Editor Highest-paid employee | 40 | $142,940 | $15,612 |
| John Hill | Investigations Editor Highest-paid employee | 40 | $123,853 | $29,894 |
| Nathan Eagle | Deputy Editor Highest-paid employee | 40 | $116,099 | $32,274 |
| Matthew Leonard | Reporter - Senior Highest-paid employee | 40 | $114,802 | $18,768 |
| Amy Pyle | General Manager Trustee or director | 60 | $72,917 | $5,474 |
| William Coy | Director Trustee or director | 1 | $0 | $0 |
| Joshua Stearns | Director Trustee or director | 1 | $0 | $0 |
| Sunshine Topping | Direc/Sec/Treas Trustee or director, Officer | 2 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Patti Epler | General Manager Trustee or director | 50 | $171,764 | $17,124 |
| Benjamin Nishimoto | VP Operations and Philanthropy Highest-paid employee | 50 | $144,008 | $15,354 |
| Kimberlie Gamel | Managing Editor Highest-paid employee | 40 | $139,745 | $15,582 |
| John Hill | Investigations Editor Highest-paid employee | 40 | $118,304 | $22,994 |
| Matthew Leonard | Reporter - Senior Highest-paid employee | 40 | $126,719 | $11,792 |
| Nathan Eagle | Deputy Editor Highest-paid employee | 40 | $110,775 | $22,341 |
| Michael Mohr | Direc/Sec/Treas Trustee or director, Officer | 1.54 | $0 | $0 |
| Pierre Omidyar | Director/Pres Trustee or director, Officer | 0 | $0 | $0 |
| William Coy | Director Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3650 WAIALAE AVE STE 200, HONOLULU, HI 96816-3289
- Principal officer (990 for 2024)
- Sunshine Topping, 3650 Waialae Avenue 200, Honolulu, HI 96816
- Signed the 990
- Sunshine Topping, Board Chair
- Phone
- (808) 737-2300
- Website
- www.civilbeat.org
- Return prepared by
- COMPREHENSIVE FINANCIAL MANAGEMENT
Mission
Honolulu Civil Beat Inc. ("HCB") is a news organization dedicated to cultivating an informed body of citizens, all striving to make Hawaii a better place to live. HCB achieves this through investigative and watchdog journalism, in-depth enterprise reporting, analysis and commentary that gives readers a broad view on issues of importance to our community.
Program accomplishments
- Information access:Provide individuals and organizations with access to the information they need to advocate for positive change and demand accountability from government, business and others in positions of power.Expenses $4,302,189 · revenue $270,169
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-2803662
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A30)
- Assets (IRS master file)
- $3,892,752
- Income (IRS master file)
- $5,569,419
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $5,550,945 | $6,427,756 | $3,892,752 | XML |
| 990 | December 2023 | $6,178,514 | $5,583,285 | $4,688,013 | XML |
| 990 | December 2022 | $5,226,718 | $4,857,221 | $4,135,321 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-2803662).
Questions about HONOLULU CIVIL BEAT INC
- What is the EIN of HONOLULU CIVIL BEAT INC?
- The employer identification number (EIN) of HONOLULU CIVIL BEAT INC is 81-2803662.
- Is HONOLULU CIVIL BEAT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2016.
- Are donations to HONOLULU CIVIL BEAT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HONOLULU CIVIL BEAT INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HONOLULU CIVIL BEAT INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HONOLULU CIVIL BEAT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of HONOLULU CIVIL BEAT INC?
- The 990 for the year ended December 31, 2024 names Sunshine Topping.
- Who are the officers and directors of HONOLULU CIVIL BEAT INC?
- The 990 for the year ended December 31, 2024 lists 10 people; 7 received compensation from the organization, the highest $174,517 (Patti Epler, General Manager).
- How much revenue does HONOLULU CIVIL BEAT INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $5,550,945, expenses of $6,427,756 and total assets of $3,892,752 at year end.
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