Legal Aid Society Of Hawaii in Honolulu, Hawaii (HI)

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Legal Aid Society Of Hawaii
Employer Identification Number (EIN)990076020
Name of OrganizationLegal Aid Society Of Hawaii
Address924 Bethel St, Honolulu, HI 96813-4304
ActivitiesDefense of human and civil rights
SubsectionCharitable Organization
Ruling Date01/1972
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period06/2014
Assets$5,000,000 to $9,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$6,211,638
Amount of Income$7,286,299
Form 990 Revenue Amount$7,286,299
National Taxonomy of Exempt Entities (NTEE)Crime, Legal-Related: Legal Services


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Amount of income in 2014: $7,286,299 (it was $6,047,750 in 2013)
This organization: 

 $7,286,299
Other organizations performing similar types of work: 

 $1,082,775

Assets in 2014: $6,211,638 (it was $6,658,157 in 2013)
Legal Aid Society Of Hawaii: 

 $6,211,638
Other organizations performing similar types of work: 

 $502,685

Expenses in 2013: $5,966,058
This organization: 

 $5,966,058
Other organizations performing similar types of work: 

 $1,246,415

Income to expenses ratio in 2013: 1.2
This organization: 

 1.2
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 149
This organization: 

 149
Other organizations performing similar types of work: 

 23

Employees paid over $100,000 in 2013: 0.7%
Legal Aid Society Of Hawaii: 

 0.7%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 98.2%
Legal Aid Society Of Hawaii: 

 98.2%
Other organizations performing similar types of work: 

 95.6%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?YesYes
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109697
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return154149
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$163,602$177,858
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$18,512$17,706
Total number of individuals who received more than $100,000 of reportable compensation from the organization11
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$5,794,521$6,017,837$6,047,750
Contributions, Gifts, Grants and Other Similar Amounts$5,659,552$5,943,574$5,936,550
Program Service Revenue$108,793$59,620$109,692
541100$59,620$46,819
541100$0$26,853
541100$0$25,326
541100$0$10,694
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$3,311$1,270$495
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$-3,596$-2,738$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$26,461$16,111$1,013
900099$16,111$1,013
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$5,803,269$5,719,307$5,966,058
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$165,477$183,141$191,582
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$3,656,208$3,521,985$3,343,619
Pension plan accruals and contributions$36,474$31,888
Other employee benefits$479,931$462,760
Payroll taxes$351,503$369,785$367,090
Fees for services (non-employees)
Management$0$0
Legal$55,360$39,017
Accounting$0$0
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$254,541$700,811
Advertising and promotion$0$0
Office expenses$116,097$103,355
Information technology$0$0
Royalties$0$0
Occupancy$300,641$297,385
Travel$23,854$54,485
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$90,504$73,715
Insurance$53,734$53,597
Other expenses$126,822$133,006
Other expenses$56,023$66,920
Other expenses$35,142$30,907
Other expenses$13,867$13,401
Other expenses$1,406$2,520
Balance Sheet
201120122013
Total assets$3,824,855$4,193,694$6,658,157
Cash - non-interest-bearing$79,487$185,329
Savings and temporary cash investments$1,586,245$3,729,434
Pledges and grants receivable, net$1,218,665$1,481,191
Accounts receivable, net$8,847$8,077
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$17,161$21,238
Land, buildings, and equipment: cost or other basis$1,274,903$1,226,602
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$8,386$6,286
Total liabilities$458,405$528,714$2,911,485
Accounts payable and accrued expenses$36,571$68,222
Grants payable$0$0
Deferred revenue$148,558$2,474,550
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$28,719$41,303
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$314,866$327,410
Total net assets or fund balances$3,366,450$3,664,980$3,746,672
Unrestricted net assets$1,857,072$2,008,342
Temporarily restricted net assets$1,807,908$1,738,330
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$28,333,607
Subtotal Support$28,333,607
Gifts, grants, contributions, and membership fees received$28,333,607
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$28,528,763
Public Support$28,333,607
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$9,430
Net income from unrelated business activities, whether or not the business is regularly carried on$16,682
Other income. Do not include gain or loss from the sale of capital assets$169,044
Gross receipts from related activities, etc.$62,873
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$1,465,541$0$146,554
Gross receipts or sales less returns and allowances$146,554$0$0
Cost of goods sold$0$0$0
Gross profit$1,465,541$0$146,554
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2009)
Total deductions$153,516
Compensation of officers, directors, and trustees$0
Salaries and wages$119,582
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$21,060
Excess exempt expenses$0
Excess readership costs$0
Other deductions$12,874
Unrelated business taxable income$6,962
Unrelated business taxable income before net operating loss deduction$6,962
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$6,962
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Salt Lake Legal Defender Association424 East 500 South, Salt Lake Clty, UT 84111-3333UT1967-12$13,719,727
2South Carolina Legal Services2109 Bull St, Columbia, SC 29201-2103SC1977-12$9,289,285
3Legal Aid Society Of Hawaii924 Bethel St, Honolulu, HI 96813-4304HI1972-01$7,286,299
4Snohomish County Public Defenders Association2722 Coby Avenue Ste 200, Everett, WA 98201WA1975-01$6,634,971
5Southeast Louisiana Legal Services Corporation1200 Derek Dr Ste 100, Hammond, LA 70403-5763LA1980-02$6,495,653
6The Legal Aid Society-Employment Law Center180 Montgomery St Ste 600, San Francisco, CA 94104-4244CA1982-05$5,900,552
7Society Of Counsel Representing Accused Persons - Scrap1401 E Jefferson St Ste 200, Seattle, WA 98122-5570WA1977-05$4,189,394
8Texas Legal Services Center Inc2101 I H 25 S Ste 300, Austin, TX 78741TX1982-02$4,076,894
9Rhode Island Legal Services Inc56 Pine St Ste 4, Providence, RI 02903-2819RI1970-04$4,032,141
10Wayne County Neighborhood Legal Services, Neighborhood Legal Services Michiga7310 Woodward Ave Ste 701, Detroit, MI 48202-3165MI1967-07$3,858,292
11Virginia Law FoundationPO BOX 4468, Charlottesvle, VA 22905-4468VA1976-08$3,387,514
12Utah County Public Defender Association51 S University Ave Ste 206, Provo, UT 84601-4487UT1994-10$3,338,639
13Sacramento Child Advocates Inc8880 Cal Center Dr Suite 437, Sacramento, CA 95826-3222CA1992-11$2,850,381
14Virginia Legal Aid Society Inc513 Church St, Lynchburg, VA 24504-1301VA1978-09$2,627,863
15Southwestern Pennsylvania Legal Service Inc10 W Cherry Ave, Washington, PA 15301-6808PA1980-01$2,161,544
16Volunteer Lawyers Project Of The Boston Bar Association Inc99 Chauncy St Ste 400, Boston, MA 02111-1785MA1984-08$2,152,279
17Washoe Legal Services299 S Arlington Ave, Reno, NV 89501-1702NV1965-10$1,988,393
18Washington Appellate Project1511 3rd Ave Ste 701, Seattle, WA 98101-3647WA1995-06$1,869,302
19Hawaii Justice FoundationPO BOX 1230, Honolulu, HI 96807-1230HI1969-12$507,614
20Hawaii Association Of Criminal Defense Lawyers735 Bishop St Ste 308, Honolulu, HI 96813-4819HI1995-02$0
Number of organizations performing similar types of work
Alabama2
Arkansas2
Arizona7
California52
Colorado3
Connecticut2
District of Columbia8
Florida9
Georgia2
Hawaii3
Iowa3
Idaho2
Illinois10
Indiana3
Kansas1
Kentucky7
Louisiana7
Massachusetts17
Maryland5
Maine3
Michigan10
Minnesota6
Missouri4
Mississippi4
Montana1
North Carolina9
North Dakota1
Nebraska1
New Jersey5
New Mexico2
Nevada4
New York30
Ohio7
Oklahoma3
Oregon6
Pennsylvania15
Rhode Island1
South Carolina9
Tennessee5
Texas9
Utah5
Virginia14
Washington13
Wisconsin5
West Virginia4
International1
Total322

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