THE CHILDRENS LAW PROJECT OF HAWAII (EIN 821042677) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2017

Legal Domicile

Principal Officer

Joseph O Connell

Phone

8089592574

Tax Period

2025-01-01 to 2025-12-31

THE CHILDRENS LAW PROJECT OF HAWAII, founded in 2017, is a small nonprofit in the Crime & Legal sector that reported $344K in total revenue in fiscal year 2025. Revenue decreased 12% compared to the prior year. Expenses of $318K left a modest 7% surplus.

Mission

We are a non-profit public interest law firm dedicated to empowering court-involved children on Hawai`i Island through youth-focused advocacy.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $112,099

Program Service Revenue $231,914

Investment Income $0

Other Revenue $0

TOTAL REVENUE $344,013

Expense Breakdown

Grants Paid $0

Salaries & Benefits $248,492

Fundraising Expenses $0

Program Expenses $239,659

Other Expenses $69,997

TOTAL EXPENSES $318,489

Year-over-Year Comparison

	2025	2024	Change
Revenue	$344,013	$391,252	-0.1%
Expenses	$318,489	$438,322	-0.3%
Net Income	$25,524	$-47,070	-1.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

$41,208

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Valerie Grab	Executive Director	40	Key Emp	$41,208	$0	$41,208
Nicole Forelli	Director	4	Director	$0	$0	$0
Reina Acacio	Secretary	4	Officer	$0	$0	$0
Karly Aoki	Treasurer	4	Officer	$0	$0	$0
Joseph O'Connell	President	4	Officer	$0	$0	$0
Loren K Pabila	Director	4	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$344,013	$318,489	$285,693	$25,524
2024	$391,252	$438,322	$233,029	$-47,070
2023	$473,057	$594,934	$231,578	$-121,877
2022	$667,068	$523,920	$347,215	$143,148
2021	$500,334	$593,583	$204,357	$-93,249
2020	$726,106	$569,485	$293,927	$156,621
2019	$387,905	$258,977	$166,527	$128,928
2019	$388,207	$266,543	$159,322	$121,664
2018	$49,747	$34,590	$85,360	$15,157

THE CHILDRENS LAW PROJECT OF HAWAII