2015-11-13T17:19:02-06:00 2014-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2014-01-01 270711752 HAWAII RURAL WATER ASSOCIATION HAWA 8084950264 1325 SOUTH KIHEI ROAD SUITE 200 KIHEI HI 96753 MAHANA GOMES EXECUTIVE DIRECTOR 8084950264 2015-11-19 GRETCHEN KREMEYER P00768528 8082425002 2015-11-13 2014 2016-03-07 17:11:31Z DAVE TAYLOR 1325 SOUTH KIHEI ROAD SUITE 200 KIHEI HI 96753 1057062 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 UTILTIES. 6 6 7 0 1155418 960259 25800 96803 0 0 1181218 1057062 0 0 551589 570409 0 0 530163 442393 1081752 1012802 99466 44260 468225 567449 259232 404206 208993 163243 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 UTILTIES. false false 395447 THE CIRCUIT RIDER SERVICES PROGRAM PROVIDES TECHNICAL ASSISTANCE FOR THE OPERATION OF RURAL WATER SYSTEMS. 110245 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. 176854 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. 277713 96803 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. 277713 96803 960259 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 true 2 0 7 true false false false false false false X 6 6 false false false false false false false true true false false true false false false true false false HI X NATIONAL RURAL WATER ASSOCIATION 8087474356 2915 S 13TH STREET DUNCAN OK 73533 DAVE TAYLOR PRESIDENT 1.00 X X 0 0 0 DARYL IKEDA VICE PRESIDE 1.00 X X 0 0 0 EARL ICHIMURA SECRETARY-TR 1.00 X X 0 0 0 WILLIAM WHALEY LEADER OMD U 1.00 X 0 0 0 KIRK SAIKI DIRECTOR 1.00 X 0 0 0 ERNEST LAU DIRECTOR 1.00 X 0 0 0 MIKE MARES DIRECTOR 1.00 X 0 0 0 MAHANA GOMES EXECUTIVE DI 40.00 X 77902 0 7824 77902 7824 false false false 960259 960259 TRAINING 611430 71001 71001 MEMBERSHIP DUES 541900 25802 25802 96803 1057062 96803 449985 12874 69013 38537 495 3769 11860 316290 4763 6307 11997 SUPPORT MATERIALS 25414 RENT 20008 CONTINUING EDUCATION 17735 TELEPHONE 12643 11112 1012802 0 0 0 286895 388852 170033 164225 5570 3004 5727 11368 468225 567449 30719 25285 3851 220588 171360 122700 53302 35633 259232 404206 X 208993 163243 208993 163243 468225 567449 44260 -90010 X false true X true true true ACCRUED LEAVE PAYABLE 35633 HAWAII UNEMPLOYMENT PAYROLL LIABILITIES HEALTH INSURANCE PAYABLE ACCRUED PAYROLL TAXES 35633 X 1067228 10166 10166 1057062 1057062 1022968 10166 10166 1012802 1012802 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS A NONPROFT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. CERTAIN ACTIVITIES OF THE ASSOCIATION ARE SUBJECT TO INCOME TAXES BECAUSE THEY ARE UNRELATED TO THE ASSOCIATION'S EXEMPT PURPOSE. NO PROVISION FOR INCOME TAXES HAS BEEN PROVIDED SINCE SUCH ACTIVITIES HAVE HISTORICALLY NOT GENERATED TAXABLE INCOME. THE ASSOCIATION EVALUATES AND ACCOUNTS FOR ITS UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH ASC TOPIC 740, "INCOME TAXES," INCLUDING THE ASSOCIATION'S TAX POSITION AS A TAX-EXEMPT, NON-PROFIT ENTITY. THROUGH ITS EVALUATION OF THE ASSOCIATION'S UNCERTAIN TAX POSITIONS, MANAGEMENT HAS DETERMINED THAT NO UNCERTAIN TAX POSITIONS EXISTED AS OF DECEMBER 31, 2014, OR 2013, WHICH WOULD REQUIRE THE ASSOCIATION TO RECORD A LIABILITY FOR THE UNCERTAIN TAX POSITIONS IN ITS FINANCIAL STATEMENTS. THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAXING AUTHORITIES FOR YEARS BEFORE 2011. 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 11B A COPY IS DISTRIBUTED TO THE BOARD MEMBERS AND REVIEWED PRIOR TO ITS FILING. 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.