2024-05-13T21:40:26-05:00 2023-06-30 990169131 N&K CPAS INC 999 BISHOP ST STE 2200 HONOLULU HI 96813 990 2022-07-01 990076020 LEGAL AID SOCIETY OF HAWAII LEGA 8085364302 924 BETHEL STREET HONOLULU HI 96813 DAVID KAUILA KOPPER EXECUTIVE DIRECTOR 8085364302 2024-05-02 1 DAVID KAUILA KOPPER 999009999 1 MICHAEL I TANAKA P00412914 8085242255 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID KAUILA KOPPER 924 BETHEL STREET HONOLULU HI 96813 8016133 0 X LEGALAIDHAWAII.ORG X 1950 HI TO PROVIDE CIVIL LEGAL ASSISTANCE TO THOSE UNABLE TO AFFORD SUCH ASSISTANCE IN HAWAII. 26 26 135 26 2000 0 7226729 8011368 64143 2226 771 2539 0 0 7291643 8016133 0 0 0 0 6351628 6708963 0 0 0 1141611 1231393 7493239 7940356 -201596 75777 5208794 5483048 686614 885091 4522180 4597957 TO PROVIDE CIVIL LEGAL ASSISTANCE TO THOSE UNABLE TO AFFORD SUCH ASSISTANCE IN HAWAII. 0 0 6697266 226 CIVIL LEGAL ASSISTANCE TO THOSE UNABLE TO AFFORD SUCH ASSISTANCE IN HAWAII. LEGAL AID SOCIETY OF HAWAII PROVIDED LEGAL ASSISTANCE TO 6,740 CLIENTS DURING ITS FISCAL YEAR. 6697266 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 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 7 0 1 135 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 26 26 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 HI X JIM GAGNE 8085364302 924 BETHEL STREET HONOLULU HI 96813 BLAINE ROGERS ESQ PRESIDENT 2.00 X X 0 0 0 REGAN IWAO ESQ VICE-PRESIDENT 1.00 X X 0 0 0 NAOMI C FUJIMOTO ESQ SECRETARY 1.00 X X 0 0 0 KURT MURAO ESQ TREASURER 1.00 X X 0 0 0 JOSEPH BOIVIN JR ESQ IMMEDIATE PAST PRESIDENT 1.00 X 0 0 0 HERMELEEN AMOND DIRECTOR 0.80 X 0 0 0 CATHERINE AUBUCHON ESQ DIRECTOR 0.80 X 0 0 0 KRISTIN HOLLAND ESQ DIRECTOR 0.80 X 0 0 0 KAREN PAWN DIRECTOR 0.80 X 0 0 0 JOHN DUCHEMIN ESQ DIRECTOR 0.80 X 0 0 0 EDMUND SAFFERY ESQ DIRECTOR 0.80 X 0 0 0 K ALOHILANI HUE SING DIRECTOR 0.80 X 0 0 0 IAN JUNG ESQ DIRECTOR 0.80 X 0 0 0 ALDORA KAHELE DIRECTOR 0.80 X 0 0 0 LOEL KAIKUAANA DIRECTOR 0.80 X 0 0 0 WATTIE GREEN DIRECTOR 0.80 X 0 0 0 TED HONG ESQ DIRECTOR 0.80 X 0 0 0 EMILY MARR ESQ DIRECTOR 0.80 X 0 0 0 JAKE MATSON ESQ DIRECTOR 0.80 X 0 0 0 ARSIMA MULLER ESQ DIRECTOR 0.80 X 0 0 0 GARY MURAI ESQ DIRECTOR 0.80 X 0 0 0 KAHIOLANI PAPALIMU DIRECTOR 0.80 X 0 0 0 LEA HENNESSY DIRECTOR 0.80 X 0 0 0 NATHANIEL HIGA ESQ DIRECTOR 0.80 X 0 0 0 WILLIAM LEE ESQ DIRECTOR 0.80 X 0 0 0 SCOTT MIYASATO ESQ DIRECTOR 0.80 X 0 0 0 DAVID K KOPPER EXECUTIVE DIRECTOR 37.50 X 0 0 0 JIM GAGNE CHIEF FINANCIAL OFFICER 37.50 X 70150 0 9930 M NALANI FUJIMORI KAINA FORMER EXECUTIVE DIRECTOR 37.50 X 146400 0 20816 216550 0 30746 1 0 1 0 0 20394 3826299 4164675 8011368 LEGAL SERVICES 541100 2000 2000 FEE FOR SERVICE 541100 226 226 2226 2539 2539 8016133 226 2000 2539 225851 106604 119247 4898319 4252842 645477 126240 106905 19335 949078 817025 132053 509475 431445 78030 14971 14971 289413 246001 43412 52546 34155 18391 342310 308079 34231 86431 47537 38894 47845 45453 2392 53258 47932 5326 EQUIPMENT LEASE, R&M 139296 69648 69648 TELEPHONE 136135 108908 27227 PRINTING AND PUBLICATIO 55834 50251 5583 TAXES 2788 0 2788 10566 9510 1056 7940356 6697266 1243090 0 453019 586146 1884307 1787094 2026764 2195205 33035 22353 3048739 2299223 797361 749516 14308 142734 5208794 5483048 650025 657998 91454 36589 4899 0 130740 686614 885091 X 3833464 4081901 688716 516056 4522180 4597957 5208794 5483048 75777 0 X X 0 1 X 1 1 1 X 6345568 7064543 6884982 7226729 8011368 35533190 6345568 7064543 6884982 7226729 8011368 35533190 35533190 4295 3151 1435 771 2539 12191 21147 12625 13736 48213 570 96291 35641672 1255627 0.99700 0.99640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 2498 0 0 2498 0 SCHEDULE C, PART II-B, LINES 1B & 1G LEGAL AID RESPONDS TO WRITTEN REQUESTS FROM GOVERNMENTAL AGENCIES OR OFFICIALS, ELECTED OFFICIALS, LEGISLATIVE BODIES, COMMITTEES, OR MEMBERS TO TESTIFY ORALLY OR IN WRITING; PROVIDE INFORMATION WHICH MAY INCLUDE ANALYSIS OF OR COMMENTS UPON EXISTING OR PROPOSED RULES, REGULATIONS OR LEGISLATION, OR DRAFTS OF PROPOSED RULES, REGULATIONS OR LEGISLATION; OR PARTICIPATE IN NEGOTIATED RULE-MAKING. LEGAL AID ALSO ADVOCATES FOR FUNDING FROM THESE GROUPS AS APPROPRIATE. 0 1 X 696000 696000 464000 445440 18560 815758 789981 25777 905939 896762 9177 167042 167040 2 749516 OPERATING LEASE LIABILITIES 130740 130740 X 8016133 0 8016133 0 8016133 7940356 0 7940356 0 7940356 PART IV, LINE 2B: ORGANIZATION MAY OPEN A CLIENT TRUST ACCOUNT FOR FEES THAT MAY BE ASSOCIATED WITH THE REPRESENTATION OF A CLIENT. AMOUNTS TO BE COLLECTED ARE DETERMINED BY THE ATTORNEY HANDLING THE CLIENT'S CASE AND MAINTAINS A CLIENT TRUST LEDGER. REMAINING FUNDS UPON CLOSING OF THE CASE ARE RETURNED TO THE CLIENT. PART X, LINE 2: THE LEGAL AID SOCIETY OF HAWAII (SOCIETY) IS EXEMPT FROM INCOME TAXATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE SOCIETY IS ALSO EXEMPT FROM STATE INCOME TAXES. THE SOCIETY IS SUBJECT TO UNRELATED BUSINESS INCOME TAXES IN THE U.S. FEDERAL JURISDICTION AND THE STATE. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. THE SOCIETY RECOGNIZES THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT BASED ON THE TECHNICAL MERITS OF THE POSITION. THE SOCIETY HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. UNRELATED BUSINESS INCOME IS DERIVED PRIMARILY FROM SERVICES RENDERED TO THE HAWAII TEAMSTERS WHO DO NOT MEET INCOME ELIGIBILITY GUIDELINES OF THE SOCIETY. FOR THE FISCAL YEAR ENDED JUNE 30, 2023, THE SOCIETY HAD TAXABLE INCOME OF APPROXIMATELY $1,100. X X 0 0 0 0 0 0 0 0 0 M NALANI FUJIMORI KAINA FORMER EXECUTIVE DIRECTOR 138400 0 8000 0 0 0 7785 0 13031 0 167216 0 0 0 FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WHO ARE AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY, BUT NOTES ARE TAKEN BY THE CHAIRPERSON OF THE COMMITTEE AND A REPORT IS MADE AT THE NEXT BOARD MEETING WITH SUGGESTIONS. THE REPORT IS THEN ADDED TO THE MINUTES OF THE BOARD MEETING AND THE BOARD MAY OR MAY NOT ACT ON THE SUGGESTIONS. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE AND AUDIT COMMITTEE REVIEWS THE FORM 990 WITH THE AUDITORS AND PRESENTS THE FORM 990 TO THE FULL BOARD FOR REVIEW, COMMENT, AND APPROVAL BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A CONFLICT OF INTEREST FORM FOR OFFICERS, DIRECTORS AND KEY EMPLOYEES. DELIBERATIONS ARE MADE AT THE BOARD LEVEL. THE ORGANIZATION ENSURES THAT THE FORM IS COMPLETED AND OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE PROHIBITED FROM DELIBERATIONS AND DECISIONS IN THE TRANSACTIONS. TRANSACTIONS MAY BE REVERSED IF THE CONFLICTS ARE DISCOVERED AFTER THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A EVERY TWO-YEAR PERIOD THE EXECUTIVE DIRECTOR'S PERFORMANCE AND COMPENSATION ARE REVIEWED BY A COMMITTEE COMPRISED OF LEGAL AID SOCIETY BOARD MEMBERS. THE EXECUTIVE DIRECTOR'S PERFORMANCE IS EVALUATED BY EMPLOYEES AND DIRECTORS THROUGH AN ONLINE SURVEY, AND BY EXTERNAL STAKEHOLDERS THROUGH PERSONAL INTERVIEWS CONDUCTED BY PHONE AND/OR IN PERSON. BASED ON THE FINDINGS, THE COMMITTEE SUBMITS A COMPENSATION PLAN FOR THE NEXT TWO YEARS TO THE BOARD OF DIRECTORS, WHICH IS THEN RESPONSIBLE FOR FINAL APPROVAL AND IMPLEMENTATION. THE EXECUTIVE DIRECTOR'S COMPENSATION IS COMPARED TO LOCAL AND NATIONAL SALARIES FOR THE SAME POSITION AND SIMILARLY SIZED ORGANIZATIONS. THE PERFORMANCE ASSESSMENT COMBINED WITH THE SALARY COMPARISON FORM THE BASIS FOR ANY RECOMMENDED CHANGES TO TOTAL COMPENSATION. FORM 990, PART VI, SECTION C, LINE 18 FORM 1023, FORM 990 AND FORM 990-T ARE AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 A COPY OF THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND INCLUDED IN THE ORGANIZATION'S BI-ANNUAL REPORTS. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.