2026-03-23T10:50:26-04:00 2025-06-30 850366848 BEASLEY MITCHELL & CO LLP PO DRAWER 550 LAS CRUCES NM 880040550 990 2024-07-01 990076020 LEGAL AID SOCIETY OF HAWAII LEGA 8085364302 924 BETHEL STREET HONOLULU HI 96813 NICHOLAS CHAKINIS DIRECTOR OF FINANCE 8085364302 2026-02-16 true true CLARK G GODING CPA P00726476 5755286700 2026-03-19 2024 2025-03-06 01:10:19Z DAVID KAUILA KOPPER 924 BETHEL STREET HONOLULU HI 96813 8565527 false X LEGALAIDHAWAII.ORG X 1950 HI TO PROVIDE CIVIL LEGAL ASSISTANCE TO THOSE UNABLE TO AFFORD SUCH ASSISTANCE IN HAWAII. 22 22 148 31 0 9133160 7390569 71035 1172339 4241 2619 0 9208436 8565527 0 0 6960778 7207946 0 0 1551405 1183201 8512183 8391147 696253 174380 6238859 5301459 1348764 710531 4890095 4590928 TO PROVIDE CIVIL LEGAL ASSISTANCE TO THOSE UNABLE TO AFFORD SUCH ASSISTANCE IN HAWAII. false false 7048977 1172339 CIVIL LEGAL ASSISTANCE TO THOSE UNABLE TO AFFORD SUCH ASSISTANCE IN HAWAII. LEGAL AID SOCIETY OF HAWAII PROVIDED LEGAL ASSISTANCE TO 7,175 CLIENTS DURING ITS FISCAL YEAR. 7048977 true true false true false false false false true false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false true 5 0 true 148 true false false false false false false false false false false false false false false X 22 22 false false false false false false false true false false false true true true true true true true false false HI X X NICHOLAS CHAKINIS 8089135213 924 BETHEL STREET HONOLULU HI 96813 DAVID KAUILA KOPPER EXECUTIVE DI 40.00 X 164129 0 0 ANGELA LOVITT DEPUTY DIREC 40.00 X 124066 0 0 REGAN IWAO PRESIDENT 2.00 X X 0 0 0 ARSIMA MULLER VICE PRESIDE 1.00 X X 0 0 0 NAT HIGA TREASURER 1.00 X X 0 0 0 NAOMI FUJIMOTO SECRETARY 1.00 X X 0 0 0 CATHERINE AUBUCHON DIRECTOR 1.00 X 0 0 0 SHYRAH DECOSTA DIRECTOR 1.00 X 0 0 0 JOHN DUCHEMIN DIRECTOR 1.00 X 0 0 0 KRISTIN HOLLAND DIRECTOR 1.00 X 0 0 0 TED HONG DIRECTOR 1.00 X 0 0 0 K ALOHILANI HUE SING DIRECTOR 1.00 X 0 0 0 IAN JUNG DIRECTOR 1.00 X 0 0 0 LOEL KAIKUAANA DIRECTOR 1.00 X 0 0 0 LUANA KOANUI DIRECTOR 1.00 X 0 0 0 JAKE MATSON DIRECTOR 1.00 X 0 0 0 SCOTT MIYASATO DIRECTOR 1.00 X 0 0 0 BRIDGET MORGAN-BICKERTON DIRECTOR 1.00 X 0 0 0 SCOTT MORITA DIRECTOR 1.00 X 0 0 0 GARY MURAI DIRECTOR 1.00 X 0 0 0 KAREN PAWN DIRECTOR 1.00 X 0 0 0 DEREK PETERSON DIRECTOR 1.00 X 0 0 0 BLAINE ROGERS DIRECTOR 1.00 X 0 0 0 EDMUND DIRECTOR 1.00 X 0 0 0 288195 2 false true false 7009428 381141 7390569 CONTRACT INCOME 1020557 1020557 OTHER INCOME 151782 151782 1172339 2619 2619 8565527 1172339 2619 157500 134247 23253 5620856 4789543 831313 142114 118762 23352 906562 772572 133990 380914 324615 56299 91884 58482 33402 130797 130797 3691 3691 49332 32065 17267 56178 28089 28089 368359 331523 36836 65889 36239 29650 10312 9796 516 62088 55879 6209 TELEPHONE 139279 111423 27856 SMALL EQUIP & FURNITURE 52788 26394 26394 DUES & SUBSCRIPTIONS 49617 44655 4962 REPAIRS & REPLACEMENT 33234 16617 16617 69753 23588 46165 8391147 7048977 1342170 0 789680 613508 2540596 2542485 1927014 1232967 28175 25640 3078219 2357853 721858 720366 231536 166493 6238859 5301459 690009 557021 437507 2829 678 218419 152832 1348764 710531 X 4056129 3692664 833966 898264 4890095 4590928 6238859 5301459 174380 -473547 X false true X true true true X 6884982 7226729 8011368 9133160 7390569 38646808 6884982 7226729 8011368 9133160 7390569 38646808 38646808 1435 771 2539 4241 2619 11605 13736 48213 570 21128 83647 38742060 1172339 0.99750 0.99720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 719 false false 719 false false SCHEDULE C, PART II-B, LINE 1 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. false true X 696000 696000 464000 464000 815758 815758 935419 911053 24366 167042 167042 720366 OPERATING LEASE LIABILITIES 152832 152832 X 8565527 8565527 8565527 8391147 8391147 8391147 SCHEDULE D, PAGE 2, 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. SCHEDULE D, PAGE 3, PART X 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 US 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 GUIDELINESS OF THE SOCIETY. FOR THE FISCAL YEARS ENDED JUNE 30, 2025 AND 2024, THE SOCIETY HAD TAXABLE INCOME OF APPROXIMATELY 0 AND 4,400, RESPECTIVELY. false false false false false false false false false DAVID KAUILA KOPPER EXECUTIVE DIRECTOR 157500 6629 164129 FORM 990, PAGE 6, PART VI, 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 COMMITTE 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, PAGE 6, PART VI, 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, PAGE 6, PART VI, 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, PAGE 6, PART VI, LINE 15A EVERY TWO-YEAR PERIOD THE EXECUTIVE DIRECTOR'S PERFORMANCE AND COMPENSATION ARE REVIEWED BY A COMMITTE 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 PERFORMANCE ASSESSMENT COMBINED WITH THE SALARY COMPARISON FORM THE BASIS FOR ANY RECOMMENDED CHANGES TO TOAL COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 18 FORM 1023, FORM 990, AND FORM 990-T ARE AVAILABLE UPON REQUEST. FORM 990, PAGE 6, PART VI, 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 XI LINE 8 - PRIOR YEAR DECREASED OF 473,547 TO FUND BALANCE IS DUE TO GRANTS AND DONATIONS RECEIVABLES CHANGES AND ADJUSTMENTS ACCUMULATED FROM PREVIOUS FISCAL YEARS, AND DETERMINED TO BE ADJUSTED DURING THE CURRENT AUDIT YEAR TO PROPERLY REFLECT THE ENTITY'S FUND BALANCE