2018-11-01T03:44:30-10:00 2017-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2017-01-01 270711752 HAWAII RURAL WATER ASSOCIATION HAWA 8083158925 65-1158 MAMALAHOA HWY STE 2D KAMUELA HI 96743 MAHANA GOMES EXECUTIVE DIRECTOR 8087474356 2018-10-30 true GRETCHEN KREMEYER P00768528 8082425002 2018-11-01 63.251.162.66 2018-11-01 08:44:30 CD P BA0D3B7FAC0A8C2887C0ED4DAB680272F9B8DA8D 5DB4ED167CEFA25926BDE9CF16F70AC3A72AD597 2017 2018-06-14 16:35:46Z X KEVIN IHU 65-1158 MAMALAHOA HWY STE 2D KAMUELA HI 96743 1192670 false X WWW.HRWA.NET X 2010 HI 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. 7 7 11 10 0 1050917 984457 225381 208213 0 24621 0 1300919 1192670 0 0 569400 576101 0 0 762498 636715 1331898 1212816 -30979 -20146 640603 614178 266194 259915 374409 354263 X 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. false false 413103 THE CIRCUIT RIDER SERVICES PROGRAM PROVIDES TECHNICAL ASSISTANCE FOR THE OPERATION OF RURAL WATER SYSTEMS. 380539 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. 208911 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. 111381 208213 THE DRINKING WATER STATE REVOLVING FUND PROJECT IS TO DEVELOP AND IMPLEMENT A CONTINUING EDUCATION TRAINING PROGRAM FOR PUBLIC WATER SYSTENM OPERATIONS IN THE STATE OF HAWAII. 111381 208213 1113934 true false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 11 0 11 true false false false false false false false false false false X 7 7 false false false false true true false true true false false true true true true true true true false false HI X X HAWAII RURAL WATER ASSOCIATION 8083158925 65-1158 MAMALAHOA HWY STE 2D KAMUELA HI 96743 DAVE TAYLOR PRESIDENT 1.00 0.00 X X 0 0 0 KEVIN IHU VICE PRESIDE 1.00 0.00 X X 0 0 0 KIRK SAIKI TREASURER 1.00 0.00 X X 0 0 0 DARYL IKEDA SECRETARY 1.00 0.00 X X 0 0 0 EARL ICHIMURA DIRECTOR 1.00 0.00 X 0 0 0 WILLIAM WHALEY DIRECTOR 1.00 0.00 X 0 0 0 ANTHONY CARRASCO DIRECTOR 1.00 0.00 X 0 0 0 MAHANA GOMES EXECUTIVE DI 40.00 0.00 X 80027 0 10267 80027 10267 false false false 979342 5115 984457 CONFERENCES 611430 100545 100545 TRAINING 541900 62050 62050 MEMBERSHIP DUES 900099 45618 45618 208213 1192670 208213 90294 83070 7224 378170 347916 30254 5245 4825 420 60099 55291 4808 42293 38910 3383 4061 3736 325 76542 70419 6123 42428 39034 3394 11318 10413 905 19703 18127 1576 231317 212812 18505 26467 24350 2117 4936 4541 395 22992 21153 1839 CONFERENCES 108975 100257 8718 DUES & SUBSCRIPTIONS 34533 31770 2763 SUPPORT CLASSES 33734 31035 2699 TELEPHONE 14670 13496 1174 5039 2779 2260 1212816 1113934 98882 0 469454 475760 129908 104306 26106 21112 13885 11750 1250 1250 640603 614178 29917 26266 17925 39298 167921 149659 50431 44692 266194 259915 X 374409 354263 374409 354263 640603 614178 -20146 X false true X true true true X 984457 984457 984457 984457 984457 984457 208213 X ACCRUED LEAVE PAYABLE 26317 ACCRUED EXPENSES 18375 44692 X 1215881 23211 23211 1192670 1192670 1236027 23211 23211 1212816 1212816 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501C(3) OF THE U.S. INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRED UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ASSOCIATION'S TAX POSITIONS AS OF DECEMBER 31, 2017 AND FOR THE YEAR THEN ENDED BY REVIEWING ITS INCOME TAX RETURNS AND CONFERRING WITH ITS TAX ADVISORS AND DETERMINED THAT THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH SUCH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE ASSOCIATION IS NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR YEARS ENDING BEFORE 2013. 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 SYSTENM 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.