HAWAII RURAL WATER ASSOCIATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- HAWAII RURAL WATER ASSOCIATION (EIN 27-0711752)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-05
- IRS object ID
- 202413109349303651
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-05T16:09:53-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 990303190 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CARBONARO CPAS & MANAGEMENT GROUP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1885 MAIN ST STE 408 | AddressLine1Txt |
| City | WAILUKU | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96793 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270711752 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAWAII RURAL WATER ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | HAWA | BusinessNameControlTxt |
| Phone | 8083158925 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 385212 | AddressLine1Txt |
| City | WAIKOLOA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96738 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JUANITA N REYHER-COLON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8087474356 | PhoneNum |
| Signature | 2024-10-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GRETCHEN KREMEYER | PreparerPersonNm |
| PTIN | P00768528 | PTIN |
| Phone | 8082425002 | PhoneNum |
| Preparation | 2024-11-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KEITH OKAMOTO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 385212 | AddressLine1Txt |
| City | WAIKOLOA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96738 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,269,816 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.HRWA.NET | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2010 | FormationYr |
| Legal Domicile State | HI | LegalDomicileStateCd |
| Activity Or Mission | TO ENHANCE THE QUALITY OF LIFE IN RURAL AND SMALL MUNICIPALITIES IN THE STATE OF HAWAII BY PROVIDING TRAINING AND TECHNICAL ASSISTANCE TO NON- PROFIT PUBLIC WATER, WASTE AND LIKE UTILITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 13 | TotalEmployeeCnt |
| Total Volunteers | 6 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $868,026 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,088,947 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $152,265 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $177,324 | CYProgramServiceRevenueAmt |
| PY Investment Income | $406 | PYInvestmentIncomeAmt |
| CY Investment Income | $25 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,117 | PYOtherRevenueAmt |
| CY Other Revenue | $3,520 | CYOtherRevenueAmt |
| PY Total Revenue | $1,023,814 | PYTotalRevenueAmt |
| CY Total Revenue | $1,269,816 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $530,287 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $680,696 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $62,165 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $622,236 | PYOtherExpensesAmt |
| CY Other Expenses | $624,292 | CYOtherExpensesAmt |
| PY Total Expenses | $1,152,523 | PYTotalExpensesAmt |
| CY Total Expenses | $1,304,988 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$128,709 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$35,172 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $629,746 | TotalAssetsBOYAmt |
| Total Assets EOY | $520,670 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $530,618 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $456,714 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $99,128 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $63,956 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO ENHANCE THE QUALITY OF LIFE IN RURAL AND SMALL MUNICIPALITIES IN THE STATE OF HAWAII BY PROVIDING TRAINING AND TECHNICAL ASSISTANCE TO NON- PROFIT PUBLIC WATER, WASTE AND LIKE UTILITIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $398,328 | ExpenseAmt |
| Desc | THE CIRCUIT RIDER SERVICES PROGRAM PROVIDES TECHNICAL ASSISTANCE FOR THE OPERATION OF RURAL WATER SYSTEMS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $462,837 | ExpenseAmt |
| Desc | THE WASTEWATER TECHNICAL ASSISTANCE AND TRAINING PROGRAM PROVIDES FULL-TIME WASTEWATER TECHNICIAN ASSISTANCE/TRAINING. THESE TECHNICIANS PROVIDE TECHNICAL ASSISTANCE/TRAINING TO SYSTEM OPERATORS IN THE AREAS OF WATER AND WASTEWATER TREATMENT, FACILITY OPERATIONS/MAINTENANCE, SYSTEM FINANCIAL MANAGEMENT, REGULATORY COMPLIANCE, AND CONSERVATION ISSUES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $128,153 | ExpenseAmt |
| Desc | THE SOURCE WATER PROTECTION PROJECT FACILITATES LOCAL SOURCE WATER PROTECTION TEAMS OF KEY PARTIES TO CREATE LOCAL SOURCE WATER PROTECTION PLANNING AND IMPLEMENTION OF VOLUNTARY PROTECTION MEASUIRES AT THE LOCAL LEVEL. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $100,139 | ExpenseAmt |
| Revenue | $177,324 | RevenueAmt |
| Desc | THE DRINKING WATER STATE REVOLVING FUND PROJECT IS TO DEVELOP AND IMPLEMENT A CONTINUING EDUCATION TRAINING PROGRAM FOR PUBLIC WATER SYSTEM OPERATIONS IN THE STATE OF HAWAII. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $100,139 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $177,324 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $1,089,457 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 13 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | HI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HAWAII RURAL WATER ASSOCIATION | PersonNm |
| Phone | 8083158925 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 68-1845 WAIKOLOA RD 218 | AddressLine1Txt |
| City | WAIKOLOA | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96738 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| KEVIN IHU | ||||||
| PRESIDENT | 1.25 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RYAN SMITH | ||||||
| VICE PRESIDE | 1.25 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KEITH OKAMOTO | ||||||
| TREASURER | 1.25 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEFFREY PEARSON | ||||||
| SECRETARY | 1.25 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANTHONY CARRASCO | ||||||
| DIRECTOR | 1.25 | Yes (X) | $0 | $0 | $0 | |
| EARL ICHIMURA | ||||||
| DIRECTOR | 1.25 | Yes (X) | $0 | $0 | $0 | |
| JUANITA N REYHER-COLON | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $94,743 | $0 | $8,127 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $94,743 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $8,127 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $1,088,947 | GovernmentGrantsAmt |
| Total Contributions | $1,088,947 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CLASSES HELD - REGISTRATION | 611430 | $131,329 | $131,329 |
| MEMBERSHIP DUES | 541900 | $41,778 | $41,778 |
| TRAINING FEES | 611430 | $4,217 | $4,217 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $177,324 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25 | TotalRevenueColumnAmt |
| Exclusion | $25 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,520 | TotalRevenueColumnAmt |
| Exclusion | $3,520 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $3,520 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,269,816 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $177,324 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $3,545 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,871 | TotalAmt |
| Program Services | $93,538 | ProgramServicesAmt |
| Management And General | $8,318 | ManagementAndGeneralAmt |
| Fundraising | $1,015 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $437,022 | TotalAmt |
| Program Services | $397,205 | ProgramServicesAmt |
| Management And General | $35,137 | ManagementAndGeneralAmt |
| Fundraising | $4,680 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,462 | TotalAmt |
| Program Services | $5,905 | ProgramServicesAmt |
| Management And General | $557 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,724 | TotalAmt |
| Program Services | $80,167 | ProgramServicesAmt |
| Management And General | $7,557 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,617 | TotalAmt |
| Program Services | $42,601 | ProgramServicesAmt |
| Management And General | $4,016 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,002 | TotalAmt |
| Program Services | $86,948 | ProgramServicesAmt |
| Management And General | $12,054 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,249 | TotalAmt |
| Program Services | $10,943 | ProgramServicesAmt |
| Management And General | $4,306 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $639 | TotalAmt |
| Program Services | $448 | ProgramServicesAmt |
| Management And General | $191 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,699 | TotalAmt |
| Program Services | $14,032 | ProgramServicesAmt |
| Management And General | $4,667 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,708 | TotalAmt |
| Program Services | $66,490 | ProgramServicesAmt |
| Management And General | $9,218 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $229,492 | TotalAmt |
| Program Services | $211,416 | ProgramServicesAmt |
| Management And General | $18,076 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,667 | TotalAmt |
| Program Services | $197 | ProgramServicesAmt |
| Fundraising | $56,470 | FundraisingAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,205 | TotalAmt |
| Program Services | $826 | ProgramServicesAmt |
| Management And General | $1,379 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,532 | TotalAmt |
| Program Services | $20,667 | ProgramServicesAmt |
| Management And General | $2,865 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DUES & SUBSCRIPTIONS | $49,223 | $19,662 | $29,561 |
| PROGRAM EXPENSES | $33,785 | $23,075 | $10,710 |
| TELEPHONE | $13,591 | $12,669 | $922 |
| BANK FEES | $4,904 | $2,127 | $2,777 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,596 | TotalAmt |
| Program Services | $541 | ProgramServicesAmt |
| Management And General | $1,055 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,304,988 | TotalAmt |
| Program Services | $1,089,457 | ProgramServicesAmt |
| Management And General | $153,366 | ManagementAndGeneralAmt |
| Fundraising | $62,165 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,496 | BOYAmt |
| EOY | $111,580 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $85,769 | BOYAmt |
| EOY | $15,672 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,296 | BOYAmt |
| EOY | $218,469 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,461 | BOYAmt |
| EOY | $1,145 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,076 | BOYAmt |
| EOY | $24,319 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $194,648 | BOYAmt |
| EOY | $149,485 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $629,746 | BOYAmt |
| EOY | $520,670 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $55,511 | BOYAmt |
| EOY | $15,032 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $195,616 | BOYAmt |
| EOY | $216,559 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,903 | BOYAmt |
| EOY | $26,715 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $230,588 | BOYAmt |
| EOY | $198,408 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $530,618 | BOYAmt |
| EOY | $456,714 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,659 | BOYAmt |
| EOY | $63,480 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,469 | BOYAmt |
| EOY | $476 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,128 | BOYAmt |
| EOY | $63,956 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $629,746 | BOYAmt |
| EOY | $520,670 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$35,172 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $798,319 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $691,728 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $993,452 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $868,026 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,088,947 | CurrentTaxYearAmt |
| Total | $4,440,472 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $798,319 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $691,728 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $993,452 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $868,026 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,088,947 | CurrentTaxYearAmt |
| Total | $4,440,472 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $4,440,472 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $316 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $256 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $70 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $406 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $25 | CurrentTaxYearAmt |
| Total | $1,073 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $2,117 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,520 | CurrentTaxYearAmt |
| Total | $4,637 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,446,182 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $573,263 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99870 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99930 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT OF USE | $144,191 |
| SECURITY DEPOSIT | $5,294 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $149,485 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| LEASE LIABILITY | $144,191 |
| ACCRUED LEAVE PAYABLE | $29,178 |
| ACCRUED EXPENSES | $25,039 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $198,408 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,280,063 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $10,247 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $10,247 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,269,816 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,269,816 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,315,235 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $10,247 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $10,247 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,304,988 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,304,988 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS ALSO EXEMPT FROM STATE INCOME TAXES UNDER SECTION 235 OF THE HAWAII REVISED STATUTES. IN EVALUATING A TAX POSITION FOR RECOGNITION, THE ASSOCIATION EVALUATES WHETHER IT IS MORE-LIKELYTHAN-NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. IF THE TAX POSITION MEETS THE MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD, THE TAX POSITION IS MEASURED AND RECOGNIZED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT, IN MANAGEMENTS JUDGMENT, IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. IT IS THE ASSOCIATIONS POLICY TO ACCRUE INTEREST RELATED TO ANY UNRECOGNIZED TAX BENEFITS, AS WELL AS ANY RELATED PENALTIES IN OTHER EXPENSES. THE ASSOCIATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH UNRECOGNIZED TAX BENEFITS DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 2, PART III, LINE 4D | THE DRINKING WATER STATE REVOLVING FUND PROJECT IS TO DEVELOP AND IMPLEMENT A CONTINUING EDUCATION TRAINING PROGRAM FOR PUBLIC WATER SYSTEM OPERATIONS IN THE STATE OF HAWAII. |
| FORM 990, PAGE 6, PART VI, LINE 6 | HAWAII RURAL WATER ASSOCIATION HAS THREE TYPES OF MEMBERSHIP. THE VOTING MEMBERS CONSIST OF DUES PAYING UTILITIES OWNING PUBLIC WATER AND/OR WASTEWATER FACILITIES. THE ASSOCIATE MEMBERS ARE ANY FIRM, CORPORATION, OR ORGANIZATION THAT PROVIDES GOODS, MATERIALS, PROFESSIONAL SERVICES, OR OTHER SERVICE TO WATER AND/OR WASTEWATER UTILITIES. THE INDIVIDUAL MEMBERS ARE PERSONS WHO ARE INVOLVED IN THE WATER AND/OR WASTEWATER UTILITIES. |
| FORM 990, PAGE 6, PART VI, LINE 7A | MEMBERS AND ASSOCIATE MEMBERS ELECT AND REMOVE BOARD MEMBERS AS PER THE BYLAWS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE EXECUTIVE DIRECTOR REVIEWS THE TAX RETURN WITH THE BOARD PRESIDENT AND TREASURER FOR APPROVAL. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS ARE REQUIRED TO SIGN AN ANNUAL STATEMENT TO CONFIRM COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. IF A CONFLICT ARISES, THE BOARD MEMBER IS REQUIRED TO RECUSE THEMSELVES. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS EVALUATE THE EXECUTIVE DIRECTOR EACH YEAR AND CONDUCT A REVIEW OF HIS/HER JOB AS COMPARED TO THE JOB DESCRIPTION OF THE EXECUTIVE DIRECTOR. ONCE THE EVALUATION AND REVIEW ARE COMPLETE, THE BOARD MAKES THE DETERMINATION OF WHETHER A RAISE IS EARNED. THEY ARE ALSO THE BODY THAT DETERMINES THE STARTING SALARY OF THE EXECUTIVE DIRECTOR. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC DURING THE TAX YEAR BY REQUEST. IF, OR WHEN, ANY ONE MAY REQUEST ANY ONE OR ALL OF THEIR GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS, THE ORGANIZATION WILL MAKE COPIES TO SUPPLY THE REQUEST. |