Nonprofit · EIN 82-1042677
THE CHILDRENS LAW PROJECT OF HAWAII
Tax-exempt · HILO, HI 96720
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $344,013 | $318,489 | $25,524 | $285,693 | $85,178 | $200,515 |
| December 31, 2024 | 990 | $391,252 | $438,322 | -$47,070 | $233,029 | $58,039 | $174,990 |
| December 31, 2023 | 990 | $473,057 | $594,934 | -$121,877 | $231,578 | $9,518 | $222,060 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $112,099
- of which government grants
- $31,264
- Program service revenue
- $231,914
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $41,208
- Other salaries and wages
- $183,221
- Salaries, compensation and benefits (total)
- $248,492
- Professional fundraising fees
- $0
- Legal fees
- $712
- Accounting fees
- $5,400
- Occupancy
- $35,963
- Travel
- $4,573
- Depreciation
- $671
- Program services (functional)
- $239,659
- Management and general (functional)
- $78,830
Balance sheet and other
- Total assets, start of year
- $233,029
- Total assets, end of year
- $285,693
- Total liabilities, end of year
- $85,178
- Net assets, end of year
- $200,515
- Land, buildings and equipment
- $1,809
- Gross receipts
- $344,013
- Employees
- 7
- Volunteers
- 7
- Year formed
- 2017
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Valerie Grab | Executive Director Key employee | 40 | $41,208 |
| Nicole Forelli | Director Trustee or director | 4 | $0 |
| Reina Acacio | Secretary Officer | 4 | $0 |
| Karly Aoki | Treasurer Officer | 4 | $0 |
| Joseph O'Connell | President Officer | 4 | $0 |
| Loren K Pabila | Director Officer | 4 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Valerie Grab | Executive Director Key employee | 40 | $46,565 |
| Nicole Forelli | Director Trustee or director | 0.1 | $0 |
| Reina Acacio | Secretary Trustee or director | 0.15 | $0 |
| Barbara Franklin | Treasurer Trustee or director | 0.2 | $0 |
| Joseph O'Connell | President Trustee or director | 0.1 | $0 |
| Loren K Pabila | Director Trustee or director | 0.1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nicole Forelli | Director Trustee or director | 0.1 | $0 |
| Reina Acacio | Secretary Trustee or director, Officer | 0.15 | $0 |
| Barbara Franklin | Treasurer Trustee or director, Officer | 0.2 | $0 |
| Joseph O'Connell | President Trustee or director, Officer | 0.1 | $0 |
| Loren K Pabila | Director Trustee or director | 0.1 | $0 |
Address and contacts
- Address (IRS master file)
- 101 AUPUNI ST STE 1014A, HILO, HI 96720-4259
- In care of
- % MADELINE M REED
- Mailing address (990-N for 2017)
- PO Box 437285, Kamuela HI 96743
- Principal officer (990 for 2025)
- Joseph O Connell, 101 Aupuni Street, Suite 1014A, Hilo, HI 96720
- Principal officer (990-N for 2017)
- Glenn Carvalho, PO Box 437285, Kamuela HI 96743
- Signed the 990
- Joseph OConnell, Board President
- Phone
- (808) 959-2574
- Website
- www.clphi.org
Mission
We are a non-profit public interest law firm dedicated to empowering court-involved children on Hawaii island through youth focused legal advocacy.
Program accomplishments
- As Guardians ad Litem for children in foster custody and as attorneys for parents whose children have been removed into foster care, we take a broad view of our 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 we advocate for our clients, 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. Served 113 clientsExpenses $95,267 · revenue $214,914
- 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. Our Multidisciplinary Teams focus on providing holistic legal advocacy for our Guardian ad Litem (GAL) clients. In addition to an Attorney, our MDTs are staffed by a Children's Law Project of Hawai'i (CLPHI) Social Worker and/or a Lived-Experience Advocate. All of our GAL clients assigned to an MDT have a comprehensive legal case plan developed and implemented for them that ensures advocacy across multiple domains (i.e. education, physical/mental health, and public benefits.) We engage families, youth, and qualified professionals to develop and implement tailored plans to best serve our clients. The expertise of a multi-faceted team provides the guidance necessary and ensures better outcomes for our young clients. CLPHI recently expanded this program to include parents whose children are in Foster Custody, and young adults who have aged out of the Foster Care system. Serve 6 children.Expenses $7,835 · revenue $7,835
- CLPHIs Multidiciplinary Team (MDT) Program provides holistic advocacy services for children and parents involved with Child Welfare Services. Last year our MDT Program expanded to include youth who aged out of Foster Care. Every child in foster custody is assigned a Guardian ad Litem (GAL) to represent his or her best interests in Family Court and every parent whose child is taken away by the state is appointed an attorney. While these advocates primary focus is to litigate safety concerns in the homes, truly enabling our clients to move past the trauma that resulted in foster custody requires a comprehensive legal approach. In addition to attorneys, our MDT Teams include critical experts such as CLPHI social workers and/or lived experience advocates Our MDT Teams more closely track our clients well-being, better evaluate their needs, refer them to community resoures and servies faster, and guide the in overcoming past traumas so that they cam move forward in their lives. Served 32 clientsExpenses $136,557 · revenue $120,284
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 | 990 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
- 82-1042677
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I40)
- Assets (IRS master file)
- $285,693
- Income (IRS master file)
- $344,013
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $344,013 | $318,489 | $285,693 | XML |
| 990 | December 2024 | $391,252 | $438,322 | $233,029 | XML |
| 990 | December 2023 | $473,057 | $594,934 | $231,578 | XML |
| 990 | December 2022 | $667,068 | $523,920 | $347,215 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: Glenn Carvalho | December 31, 2017 | ≤ $50,000 receipts | – | – | e-Postcard |
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 82-1042677).
Questions about THE CHILDRENS LAW PROJECT OF HAWAII
- What is the EIN of THE CHILDRENS LAW PROJECT OF HAWAII?
- The employer identification number (EIN) of THE CHILDRENS LAW PROJECT OF HAWAII is 82-1042677.
- Is THE CHILDRENS LAW PROJECT OF HAWAII tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to THE CHILDRENS LAW PROJECT OF HAWAII tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE CHILDRENS LAW PROJECT OF HAWAII 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 THE CHILDRENS LAW PROJECT OF HAWAII due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did THE CHILDRENS LAW PROJECT OF HAWAII last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of THE CHILDRENS LAW PROJECT OF HAWAII?
- The 990 for the year ended December 31, 2025 names Joseph O Connell.
- Who are the officers and directors of THE CHILDRENS LAW PROJECT OF HAWAII?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $41,208 (Valerie Grab, Executive Director).
- How much revenue does THE CHILDRENS LAW PROJECT OF HAWAII have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $344,013, expenses of $318,489 and total assets of $285,693 at year end.
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