2025-10-14T16:26:32-04:00 2024-12-31 990303190 CARBONARO CPAS & MANAGEMENT GROUP 1885 MAIN ST STE 408 WAILUKU HI 96793 990 2024-01-01 270711752 HAWAII RURAL WATER ASSOCIATION HAWA 8083158925 PO BOX 385212 WAIKOLOA HI 96738 JUANITA N REYHER-COLON EXECUTIVE DIRECTOR 8087474356 2025-09-16 true true GRETCHEN KREMEYER P00768528 8082425002 2025-10-13 2024 2025-03-06 01:10:19Z KEITH OKAMOTO PO BOX 385212 WAIKOLOA HI 96738 1613126 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. 6 6 16 9 0 1088947 1313134 177324 225140 25 5 3520 19511 1269816 1557790 0 0 680696 770332 0 88996 624292 732887 1304988 1503219 -35172 54571 520670 562784 456714 444257 63956 118527 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 393694 THE CIRCUIT RIDER SERVICES PROGRAM PROVIDES TECHNICAL ASSISTANCE FOR THE OPERATION OF RURAL WATER SYSTEMS. 381794 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. 162691 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. 371830 241877 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. 371830 241877 1310009 true true false false false false false false false false false false false true 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 2 0 16 true false false false false false false false false false false false false X 6 6 false false false false true true false true true false false true true true true true true true false false HI X HAWAII RURAL WATER ASSOCIATION 8083158925 68-1845 WAIKOLOA RD 218 WAIKOLOA HI 96738 KEVIN IHU PRESIDENT 1.25 X X 0 0 0 RYAN SMITH VICE PRESIDE 1.25 X X 0 0 0 KEITH OKAMOTO SECRETARY 1.25 X X 0 0 0 JOHN STUFFLEBEAN TREASURER 1.25 X X 0 0 0 ANTHONY CARRASCO DIRECTOR 1.25 X 0 0 0 EARL ICHIMURA DIRECTOR 1.25 X 0 0 0 JUANITA N REYHER-COLON EXECUTIVE DI 40.00 X 97648 0 12397 97648 12397 false false false 1309534 3600 1313134 CLASSES HELD - REGISTRATION 611430 158980 158980 MEMBERSHIP DUES 541900 50958 50958 TRAINING FEES 611430 15202 15202 225140 5 5 72073 55336 16737 16737 MISCELLANEOUS 900099 2774 2774 2774 1557790 241877 2779 106100 100719 3601 1780 501548 476134 16948 8466 7675 7284 269 122 106711 101268 3740 1703 48298 45834 1693 771 100378 93442 6936 1105 1044 61 1090 1015 75 39216 33230 5986 77932 72548 5384 330116 316297 13819 76154 76154 1301 716 585 23343 21730 1613 PROGRAM EXPENSES 39835 23254 16581 DUES & SUBSCRIPTIONS 31942 13425 18517 BANK FEES 6017 2069 3948 TAXES 3687 3687 771 771 1503219 1310009 104214 88996 111580 182523 15672 15677 218469 212024 1145 20000 24319 27184 149485 105376 520670 562784 15032 60905 216559 204046 26715 3794 198408 175512 456714 444257 X 63480 118527 476 63956 118527 520670 562784 54571 X true X true X true true true X 691728 993452 868026 1088947 1313134 4955287 691728 993452 868026 1088947 1313134 4955287 4955287 256 70 406 25 5 762 2117 2520 1774 6411 4962460 770254 0.99860 0.99870 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RIGHT OF USE 100082 SECURITY DEPOSIT 5294 105376 LEASE LIABILITY 100082 ACCRUED EXPENSES 37244 ACCRUED LEAVE PAYABLE 36109 DUE TO PROGRAMS 2077 175512 X 1580588 22798 22798 1557790 1557790 1526017 22798 22798 1503219 1503219 SCHEDULE D, PAGE 3, PART X 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-LIKELY-THAN-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 MANAGEMENT'S JUDGMENT, IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. IT IS THE ASSOCIATION'S 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, 2024 AND 2023. THE ASSOCIATION FILES INFORMATION RETURNS IN THE UNITED STATES (U.S) FEDERAL JURISDICTION. THE ASSOCIATION'S EVALUATION OF TAX POSITIONS WAS PERFORMED FOR THE YEAR ENDED DECEMBER 31, 2020 THROUGH 2023, FOR THE U.S. FEDERAL JURISDICTION, THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AS OF DECEMBER 31, 2024. 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.