Civic Intelligence

CIVIL Beat Law Center for the Public Interest Inc

EIN 46-3490671 • 501(c)4 • Los Gatos, CA

Profile

The Civil Beat Law Center for the Public Interest operates a law center advancing the constitutional and statutory rights of the people of Hawaii by investigating government activity that appears to be misaligned with constitutional intent, illegal, ineffective and/or inefficient; advocating for the implementation of corrective measures in and out of the courts; and enforcing such corrective measures and rights.

co CFM 720 University Ave 110Los Gatos, CA 95032

www.civilbeatlawcenter.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.19x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

58th percentile

0.11x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

39th percentile

2.2%

Higher net margin than 39% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$227,301

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 40.2% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

17th percentile

-7.8%

Faster asset growth than 17% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

38%

Faster revenue growth than 78% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$312,585

Down $26,264 (-7.8%) from 2023

Liabilities

Down

$59,330

Down $38,724 (-39%) from 2023

Net Assets

Up

$253,255

Up $12,460 (+5.2%) from 2023

Revenue

Up

$564,842

Up $156,880 (+38%) from 2023

Expenses

Up

$552,338

Up $64,910 (+13%) from 2023

Net Income

Up

$12,504

Up $91,970 (+116%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2013: $31,594Liabilities 2013: $3,893Net Assets 2013: $27,7012013Assets 2014: $64,803Liabilities 2014: $9,964Net Assets 2014: $54,8392014Assets 2015: $167,482Liabilities 2015: $11,906Net Assets 2015: $155,5762015Assets 2016: $70,814Liabilities 2016: $19,376Net Assets 2016: $51,4382016Assets 2017: $72,413Liabilities 2017: $18,160Net Assets 2017: $54,2532017Assets 2018: $94,215Liabilities 2018: $21,207Net Assets 2018: $73,0082018Assets 2019: $109,715Liabilities 2019: $30,789Net Assets 2019: $78,9262019Assets 2020: $141,324Liabilities 2020: $30,682Net Assets 2020: $110,6422020Assets 2021: $156,408Liabilities 2021: $33,587Net Assets 2021: $122,8212021Assets 2022: $489,214Liabilities 2022: $168,927Net Assets 2022: $320,2872022Assets 2023: $338,849Liabilities 2023: $98,054Net Assets 2023: $240,7952023Assets 2024: $312,585Liabilities 2024: $59,330Net Assets 2024: $253,2552024

Highlighted filing

2024

Assets$312,585
Liabilities$59,330
Net Assets$253,255

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2013: $103,197Expenses 2013: $75,496Net Income 2013: $27,7012013Revenue 2014: $243,607Expenses 2014: $216,469Net Income 2014: $27,1382014Revenue 2015: $315,133Expenses 2015: $214,396Net Income 2015: $100,7372015Revenue 2016: $150,000Expenses 2016: $254,138Net Income 2016: -$104,1382016Revenue 2017: $298,264Expenses 2017: $295,449Net Income 2017: $2,8152017Revenue 2018: $332,641Expenses 2018: $313,886Net Income 2018: $18,7552018Revenue 2019: $336,734Expenses 2019: $330,816Net Income 2019: $5,9182019Revenue 2020: $366,508Expenses 2020: $334,792Net Income 2020: $31,7162020Revenue 2021: $360,122Expenses 2021: $347,944Net Income 2021: $12,1782021Revenue 2022: $597,497Expenses 2022: $400,031Net Income 2022: $197,4662022Revenue 2023: $407,962Expenses 2023: $487,428Net Income 2023: -$79,4662023Revenue 2024: $564,842Expenses 2024: $552,338Net Income 2024: $12,5042024

Highlighted filing

2024

Revenue$564,842
Expenses$552,338
Net Income$12,504

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$1,059,247
Mission and Program Overview

Mission

The Civil Beat Law Center for the Public Interest operates a law center advancing the constitutional and statutory rights of the people of Hawaii by investigating government activity that appears to be misaligned with constitutional intent, illegal, ineffective and/or inefficient; advocating for the implementation of corrective measures in and out of the courts; and enforcing such corrective measures and rights.

Public First Law Center operates a law center advancing the constitutional and statutory rights of the people of Hawaii by investigating government activity that appears to be misaligned with constitutional intent, illegal, ineffective and/or inefficient; advocating for the implementation of corrective measures in and out of the courts; and enforcing such corrective measures and rights.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$338,284$312,220▼ $26,064
Rtn Earn Endowment Incm Other Fnds$240,795$253,255▲ $12,460
Prepaid Expenses and Deferred Charges$565$365▼ $200
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$338,849$312,585▼ $26,264
Liabilities
Other Liabilities$93,174$56,934▼ $36,240
Accounts Payable and Accrued Expenses$4,880$2,396▼ $2,484
Total Liabilities$98,054$59,330▼ $38,724
Net Assets / Fund Balance
Total Net Assets Fund Balance$240,795$253,255▲ $12,460
Total Liabilities and Net Assets / Fund Balance$338,849$312,585▼ $26,264
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
R Brian BlackPresidentFT$199,683$27,618$227,301
Benjamin CrepsStaff AttorneyFT$115,536$4,786$120,322

Board Members and Trustees

NameTitle
Patricia TummonsDirector
Patti EplerDirector
Richard PollackDirector
Paul AlstonDirector, Secretary
Sunshine ToppingDirector, Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$494,405
Program Service Revenue
$62,476
Investment Income
$7,961
Other Revenue
$0
All Other Contributions
$494,405
Change in Net Assets
$12,504

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$494,405Fair Market Value
Total Noncash Contributions1$494,405-

Audited Revenue Reconciliation

Revenue per Audited Statements
$564,842
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$21,806
Total Revenue per Audited Statements
$586,648
Total Revenue per Form 990
$564,842
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$488,183
Other Expenses$64,155
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$183,121$36,821-$219,942
Other Salaries and Wages$164,347$4,579-$168,926
Payroll Taxes$68,569$7,329-$75,898
Fees for Services Accounting-$36,621-$36,621
Pension Plan Contributions$20,351$3,066-$23,417
Occupancy-$8,652-$8,652
Insurance-$4,070-$4,070
Information Technology-$3,775-$3,775
Travel-$1,945-$1,945
Other Expenses$4,082$673-$673
All Other Expenses-$402-$402
Conferences and Meetings-$346-$346
Total Functional Expenses$440,470$111,868$0$552,338

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$574,188
Expenses per Audited Statements$552,338
Total Expenses per Form 990$552,338
Expenses Not Reported on Form 990$21,850
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$35,615
Accrued Expenses$21,319
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 8B

N/A

Form 990, Part VI, Section B, line 11B

Line 11b Explanation - Submitted to the president for review and comment. Any questions are answered and the forms updated for final signature.

Form 990, Part VI, Section B, line 12C

Public First Law Center monitors and enforces its conflict of interest policy by annually reviewing potential conflicts with the Board of Directors. The policy outlines a process to evaluate and protect against undue influence by any person who may have a conflict of interest. It also outlines a process if there is a potential violation.

Form 990, Part VI, Section C, line 19

PFLC's governing documents, conflict of interest policy and financial statements are available upon request.

Form 990, Part VII, Section A

During the tax year, Michael Mohr resigned from the board of directors effective July 8, 2024. Sunshine Topping was appointed to fill the vacancy effective July 8, 2024, and continues to serve as of year end.

Filing and Contact Details

Filer

Filer Name
Public First Law Center
EIN
46-3490671
Phone
4083583316
Address
co CFM 720 University Ave 110, Los Gatos, CA 95032

Signing Officer

Name
R Brian Black
Title
President
Phone
4083583316
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
R Brian Black
Formed
2013
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
5
Employees
3
Volunteers
0

Preparer

Firm
Comprehensive Financial Management
Address
720 University Ave 110, Los Gatos, CA 95032
Preparer
Dane V Harris
Phone
4083583316
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0R Brian Black
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Line 11b Explanation - Submitted to the president for review and comment. Any questions are answered and the forms updated for final signature.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Public First Law Center monitors and enforces its conflict of interest policy by annually reviewing potential conflicts with the Board of Directors. The policy outlines a process to evaluate and protect against undue influence by any person who may have a conflict of interest. It also outlines a process if there is a potential violation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PFLC's governing documents, conflict of interest policy and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4During the tax year, Michael Mohr resigned from the board of directors effective July 8, 2024. Sunshine Topping was appointed to fill the vacancy effective July 8, 2024, and continues to serve as of year end.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VII, Section A
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0R Brian Black
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COMPREHENSIVE FINANCIAL MANAGEMENT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0720 University Ave 110
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dane V Harris

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