Civic Intelligence

Child and Family Service

EIN 99-0073483 • 501(c)3 • Ewa Beach, HI

View Organization Page

Profile

See schedule o.the organization's primary purpose is strengthening families and helping them to raise healthy children. The organization provides individuals, couples, families and groups with a social service delivery system that integrates professional counseling, family life education and advocacy to prevent and treat psychosocial problems related to maladaptive behavior, communication and interpersonal relationships. In addition, the organization also provides services for children and families needing adoption planning, protection, shelter, residential treatment and alternative education. The organization responds to changing community needs by developing new programs, deleting obsolete ones and by altering services so that they appropriately meet identified community needs.

91-1841 Fort Weaver RoadEwa Beach, HI 96706

www.childandfamilyservice.org

Siviq Scores

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

Liabilities / Assets

67th percentile

0.41x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

53rd percentile

0.31x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

45th percentile

2.7%

Higher net margin than 45% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

57th percentile

$291,000

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

89th percentile

27%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

12%

Faster revenue growth than 59% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$22,832,888

Up $1,947,728 (+9.3%) from 2022

Liabilities

Up

$7,220,877

Up $690,553 (+11%) from 2022

Net Assets

Up

$15,612,011

Up $1,257,175 (+8.8%) from 2022

Operations
Liabilities / Revenue53rd percentileNet Margin45th percentile

Revenue

Up

$33,844,609

Up $4,077,309 (+14%) from 2022

Expenses

Up

$33,292,747

Up $3,812,837 (+13%) from 2022

Net Income

Up

$551,862

Up $264,472 (+92%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth89th percentile

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

$30M$20M$10M$0Assets 2010: $10,057,973Liabilities 2010: $1,661,094Net Assets 2010: $8,396,8792010Assets 2011: $12,369,841Liabilities 2011: $2,068,574Net Assets 2011: $10,301,2672011Assets 2012: $11,136,614Liabilities 2012: $1,474,191Net Assets 2012: $9,662,4232012Assets 2013: $11,900,531Liabilities 2013: $1,950,640Net Assets 2013: $9,949,8912013Assets 2014: $13,184,050Liabilities 2014: $2,171,293Net Assets 2014: $11,012,7572014Assets 2015: $14,482,683Liabilities 2015: $2,736,280Net Assets 2015: $11,746,4032015Assets 2016: $14,135,993Liabilities 2016: $3,688,996Net Assets 2016: $10,446,9972016Assets 2017: $14,755,826Liabilities 2017: $3,722,138Net Assets 2017: $11,033,6882017Assets 2018: $15,739,939Liabilities 2018: $3,902,076Net Assets 2018: $11,837,8632018Assets 2019: $15,701,126Liabilities 2019: $3,408,846Net Assets 2019: $12,292,2802019Assets 2020: $17,907,540Liabilities 2020: $6,072,479Net Assets 2020: $11,835,0612020Assets 2021: $21,941,954Liabilities 2021: $6,332,804Net Assets 2021: $15,609,1502021Assets 2022: $20,885,160Liabilities 2022: $6,530,324Net Assets 2022: $14,354,8362022Assets 2023: $22,832,888Liabilities 2023: $7,220,877Net Assets 2023: $15,612,0112023

Highlighted filing

2023

Assets$22,832,888
Liabilities$7,220,877
Net Assets$15,612,011
Open 2023 Filing

Operations Trend

Revenue Growth59th percentile

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

$40M$30M$20M$10M$0Expenses 2010: $23,270,3782010Expenses 2011: $21,706,3662011Expenses 2012: $20,792,8872012Expenses 2013: $20,803,0802013Revenue 2014: $21,347,773Expenses 2014: $21,192,739Net Income 2014: $155,0342014Revenue 2015: $22,345,140Expenses 2015: $21,365,501Net Income 2015: $979,6392015Revenue 2016: $26,955,924Expenses 2016: $26,562,644Net Income 2016: $393,2802016Revenue 2017: $27,370,195Expenses 2017: $27,353,582Net Income 2017: $16,6132017Revenue 2018: $28,546,603Expenses 2018: $28,021,754Net Income 2018: $524,8492018Revenue 2019: $30,436,882Expenses 2019: $29,291,948Net Income 2019: $1,144,9342019Revenue 2020: $30,564,021Expenses 2020: $30,111,460Net Income 2020: $452,5612020Revenue 2021: $31,284,278Expenses 2021: $29,547,917Net Income 2021: $1,736,3612021Revenue 2022: $29,767,300Expenses 2022: $29,479,910Net Income 2022: $287,3902022Revenue 2023: $33,844,609Expenses 2023: $33,292,747Net Income 2023: $551,8622023

Highlighted filing

2023

Revenue$33,844,609
Expenses$33,292,747
Net Income$551,862
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$22,832,888
Liabilities
$7,220,877
Net assets
$15,612,011
Revenue
$33,844,609
Expenses
$33,292,747
Net income
$551,862
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$22.8$7.22$15.6$33.8$33.3$0.55
2022Summary only. Only limited summary data is available for this year.$20.9$6.53$14.4$29.8$29.5$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.9$6.33$15.6$31.3$29.5$1.74
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.9$6.07$11.8$30.6$30.1$0.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.7$3.41$12.3$30.4$29.3$1.14
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$3.90$11.8$28.5$28.0$0.52
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.8$3.72$11.0$27.4$27.4$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.1$3.69$10.4$27.0$26.6$0.39
2015Detailed filing. Detailed filing data is available for this year.$14.5$2.74$11.7$22.3$21.4$0.98
2014Detailed filing. Detailed filing data is available for this year.$13.2$2.17$11.0$21.3$21.2$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.9$1.95$9.95$20.8
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.1$1.47$9.66$20.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.4$2.07$10.3$21.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$1.66$8.40$23.3
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Nov 6, 2020
Return Version
2019v5.1
Gross Receipts
$39,964,237
Mission and Program Overview

Mission

The organization's primary purpose is strengthening families in hawaii.

The organization provides human services and advocacy for children and families in need in hawaii.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$7,276,686$7,042,259▼ $234,427
Accounts Receivable$4,585,465$5,796,876▲ $1,211,411
Cash and Non-Interest-Bearing Accounts$997,193$2,198,988▲ $1,201,795
Pledges and Grants Receivable$1,738,204$1,283,137▼ $455,067
Land, Buildings, and Equipment, Net$369,491$536,304▲ $166,813
Savings and Temporary Cash Investments$175,200$506,541▲ $331,341
Prepaid Expenses and Deferred Charges$346,510$375,644▲ $29,134
Total Assets$15,701,126$17,907,540▲ $2,206,414
Other Assets Total$212,377$167,791▼ $44,586
Liabilities
Accounts Payable and Accrued Expenses$3,007,322$4,034,471▲ $1,027,149
Deferred Revenue$331,663$1,318,681▲ $987,018
Mortgage Notes Payable Secured by Investment Property-$655,000-
Other Liabilities$69,861$64,327▼ $5,534
Total Liabilities$3,408,846$6,072,479▲ $2,663,633
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,985,110$9,815,224▼ $169,886
Net Assets With Donor Restrictions$2,307,170$2,019,837▼ $287,333
Total Net Assets Fund Balance$12,292,280$11,835,061▼ $457,219
Total Liabilities and Net Assets / Fund Balance$15,701,126$17,907,540▲ $2,206,414

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$127,882$1,473,224$1,601,106
Other Land Buildings$290,081$196,514$486,595
Leasehold Improvements$118,341$104,387$222,728
Other Securities$7,042,259--
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karen TanPresident & CEOFT$182,880$55,963$238,843
Vivian YasunagaExecutive VP & CFOFT$131,252$35,304$166,556
Anne Marie BarnesChief Development OfficerFT$120,930$22,620$143,550
Joey KeahiolaloChief Program OfficerFT$111,276$26,000$137,276
Christie OnatoChief Performance OfficerFT$116,011$4,034$120,045

Board Members and Trustees

NameTitle
Arnold MartinesDirector/chair
Tony MizunoDirector/past Chair
Louise IngDirector/1st Vice Chair
Glen KaneshigeDirector/2nd Vice Chair
Catherine CampFormer Director/2nd Vice Chair
Alan OngDirector
Alika M MauDirector
Anton KruckyDirector
Carol Ai MayDirector
Christopher DodsDirector
Clayton ChunDirector
David HaverlyDirector
Earl StonerDirector
Emily PorterDirector
Erin KiriharaDirector
Frances P Lui-kwanDirector
Gina HaverlyDirector
Jill Hoggard GreenDirector
Joseph a YoungDirector
Kathy InouyeDirector
Lori LumDirector
Mark YamakawaDirector
Melissa LumDirector
Michael YoungDirector
Michelle BartellDirector
Scott HigashiDirector
Steve MetterDirector
Terri Ann MotosueDirector
Todd ApoDirector
Brooke JacobsmeyerDirector/head Start Representative
Martha SmithDirector/secretary
Beth WhiteheadDirector/treasurer
Deanna CornejoFormer Director
Michele SaitoFormer Director
Richard WackerFormer Director

Highest Paid Contractors

ContractorServicesLocationCompensation
Catholic Charities HawaiiSexual Abuse Treatment & Services1822 KEEAUMOKU STREET, Honolulu, HI 96822$306,945
Dentons US LLPLegalDEPT 3078, Carol Stream, IL 60132$125,666
Tri-net Solutions LLCT-1 ConnectionPO BOX 1300, Honolulu, HI 96807$119,816
Revenue and Support

Revenue Composition

Contributions and Grants
$28,581,932
Program Service Revenue
$198,256
Investment Income
$1,143,668
Other Revenue
$640,165
All Other Contributions
$2,312,167
Change in Net Assets
$452,561

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$370,509Fair Market Value
Total Noncash Contributions$370,509-

Audited Revenue Reconciliation

Revenue per Audited Statements
$28,796,873
Revenue Not Reported on Financial Statements
$1,767,148
Revenue Not Reported on Form 990
$1,717,736
Other Revenue Adjustments
$1,739,987
Total Revenue per Audited Statements
$30,514,609
Total Revenue per Form 990
$30,564,021
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$21,839,656
Other Expenses$7,843,095
Total Fundraising Expense$2,012,927
Grants and Similar Amounts Paid$428,709
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$15,734,498$716,175$504,615$16,955,288
Occupancy$2,291,632$126,578$136,064$2,554,274
Other Employee Benefits$2,062,074$66,276$44,082$2,172,432
Payroll Taxes$1,552,646$59,592$61,266$1,673,504
Office Expenses$1,441,968$71,457$81,427$1,594,852
Fees for Services Other$1,068,269$18,274$111,206$1,197,749
Current Officers, Directors, Trustees, and Key Employees$425,568$223,852$224,145$873,565
Travel$351,194$70,734$36,472$458,400
Grants to Domestic Individuals$428,709--$428,709
Insurance$236,064$11,081$16,657$263,802
All Other Expenses$167,558$42,101$5,145$214,804
Conferences and Meetings$145,047$50,680$6,118$201,845
Pension Plan Contributions$149,047$6,788$9,032$164,867
Other Expenses$4,226$17,002$115,643$136,871
Fees for Services Legal$2,558$122,313-$124,871
Depreciation Depletion$63,910$37,893-$101,803
Fees for Services Accounting$54,770$3,309$6,341$64,420
Interest-$29,171-$29,171
Fees for Service Investment Mgmnt Fees-$28,959-$28,959
Total Functional Expenses$26,383,127$1,715,406$2,012,927$30,111,460

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$30,894,600
Total Expenses per Form 990$30,111,460
Expenses per Audited Statements$30,084,299
Expenses Not Reported on Form 990$810,301
Expenses Not Reported on Financial Statements$27,161
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$655,978
Fundraising Direct Expenses$408,792
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Event$794,606$615,675$155,056$460,619
Holiday Boutique$64,629$40,303$51,881$-11,578
Total Events$859,235$655,978$408,792$247,186
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Trust Liabilities and Post-retirement Benefit Obligations$64,327
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Directors david haverly and gina pohlabel haverly have a family relationship.”

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

“A copy of the form 990 will be provided to all members of the governing body for review prior to filing.”

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

“All officers and directors are covered under the organization's conflict of interest policy. The policy is enforced by the organization's board of directors and executive leadership team. Officers and directors are to recuse themselves on matters where their objectivity would be compromised.”

Form 990, Part VI, Section B, Line 15

“The executive committee reviews compensation for the president/ceo and executive team on an annual basis. Compensations are reviewed using comparable data from local surveys. Compensation was last reviewed during the fiscal year.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Child and Family Service
EIN
99-0073483
Phone
8086813500
Address
91-1841 FORT WEAVER ROAD, EWA BEACH, HI 96706

Signing Officer

Name
Vivian Yasunaga
Title
Executive VP & CFO
Phone
8086811496
Signed
2020-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Tan
Formed
2000
Legal Domicile
Hi
Voting Board Members
31
Independent Board Members
31
Employees
527
Volunteers
55

Preparer

Firm
Cw Associates Cpas
Address
700 BISHOP STREET SUITE 1040, HONOLULU, HI 96813
Preparer
Melanie a King
Phone
8085311040
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require uncertain tax positions to be recognized in the consolidated financial statements if they are more likely than not to fail upon regulatory examination. Management has evaluated the tax positions of the organization as of june 30, 2020 and 2019, and for the years then ended, and determined that they had no uncertain tax positions required to be reported in accordance with such generally accepted accounting principles. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cfs real property revenue 2,530,634.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Direct fundraising expenses -51,881. Decrease in net assets with donor restrictions -287,333. Gain on disposal of property 800. Revenues eliminated in consolidation 2,078,401.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 51,881. Cfs real property expenses 2,739,939. Expenses eliminated in consolidation -2,078,401.”

Raw XML AppendixShowing 400 of 940 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04034471
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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ORGANIZATION PROVIDES HUMAN SERVICES AND ADVOCACY FOR CHILDREN AND FAMILIES IN NEED IN HAWAII.
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IRS990/AllOtherExpensesGrp/TotalAmt0214804
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0VIVIAN YASUNAGA
IRS990/BooksInCareOfDetail/PhoneNum08086811496
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt091-1841 FORT WEAVER ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0EWA BEACH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0HI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd096706
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd296807
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0CATHOLIC CHARITIES HAWAII
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1DENTONS US LLP
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