Civic Intelligence

Hawaii Rural Water Association

EIN 27-0711752 • 501(c)3 • Waikoloa, HI

Profile

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.

PO Box 385212Waikoloa, HI 96738

www.hrwa.net

Siviq Scores

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

Liabilities / Assets

90th percentile

0.79x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.29x

Higher debt load relative to revenue than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

48th percentile

3.5%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$110,045

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

62nd percentile

8.1%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

23%

Faster revenue growth than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$562,784

Up $42,114 (+8.1%) from 2023

Liabilities

Down

$444,257

Down $12,457 (-2.7%) from 2023

Net Assets

Up

$118,527

Up $54,571 (+85%) from 2023

Revenue

Up

$1,557,790

Up $287,974 (+23%) from 2023

Expenses

Up

$1,503,219

Up $198,231 (+15%) from 2023

Net Income

Up

$54,571

Up $89,743 (+255%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2014: $567,449Liabilities 2014: $404,206Net Assets 2014: $163,2432014Assets 2015: $720,735Liabilities 2015: $315,347Net Assets 2015: $405,3882015Assets 2016: $640,603Liabilities 2016: $266,194Net Assets 2016: $374,4092016Assets 2017: $614,178Liabilities 2017: $259,915Net Assets 2017: $354,2632017Assets 2018: $530,121Liabilities 2018: $207,733Net Assets 2018: $322,3882018Assets 2019: $463,484Liabilities 2019: $165,316Net Assets 2019: $298,1682019Assets 2020: $539,944Liabilities 2020: $271,434Net Assets 2020: $268,5102020Assets 2021: $530,547Liabilities 2021: $302,710Net Assets 2021: $227,8372021Assets 2022: $629,746Liabilities 2022: $530,618Net Assets 2022: $99,1282022Assets 2023: $520,670Liabilities 2023: $456,714Net Assets 2023: $63,9562023Assets 2024: $562,784Liabilities 2024: $444,257Net Assets 2024: $118,5272024

Highlighted filing

2024

Assets$562,784
Liabilities$444,257
Net Assets$118,527

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,057,062Expenses 2014: $1,012,802Net Income 2014: $44,2602014Revenue 2015: $1,462,878Expenses 2015: $1,220,733Net Income 2015: $242,1452015Revenue 2016: $1,300,919Expenses 2016: $1,331,898Net Income 2016: -$30,9792016Revenue 2017: $1,192,670Expenses 2017: $1,212,816Net Income 2017: -$20,1462017Revenue 2018: $1,083,493Expenses 2018: $1,115,368Net Income 2018: -$31,8752018Revenue 2019: $898,857Expenses 2019: $923,077Net Income 2019: -$24,2202019Revenue 2020: $754,062Expenses 2020: $783,720Net Income 2020: -$29,6582020Revenue 2021: $1,074,896Expenses 2021: $1,115,569Net Income 2021: -$40,6732021Revenue 2022: $1,023,814Expenses 2022: $1,152,523Net Income 2022: -$128,7092022Revenue 2023: $1,269,816Expenses 2023: $1,304,988Net Income 2023: -$35,1722023Revenue 2024: $1,557,790Expenses 2024: $1,503,219Net Income 2024: $54,5712024

Highlighted filing

2024

Revenue$1,557,790
Expenses$1,503,219
Net Income$54,571

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 16, 2025
Return Version
2024v5.0
Gross Receipts
$1,613,126
Mission and Program Overview

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$218,469$212,024▼ $6,445
Cash and Non-Interest-Bearing Accounts$111,580$182,523▲ $70,943
Prepaid Expenses and Deferred Charges$24,319$27,184▲ $2,865
Accounts Receivable$1,145$20,000▲ $18,855
Savings and Temporary Cash Investments$15,672$15,677▲ $5
Total Assets$520,670$562,784▲ $42,114
Other Assets Total$149,485$105,376▼ $44,109
Liabilities
Deferred Revenue$216,559$204,046▼ $12,513
Other Liabilities$198,408$175,512▼ $22,896
Accounts Payable and Accrued Expenses$15,032$60,905▲ $45,873
Unsecured Notes Loans Payable$26,715$3,794▼ $22,921
Total Liabilities$456,714$444,257▼ $12,457
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$63,480$118,527▲ $55,047
Net Assets With Donor Restrictions$476--
Total Net Assets Fund Balance$63,956$118,527▲ $54,571
Total Liabilities and Net Assets / Fund Balance$520,670$562,784▲ $42,114

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$5,294--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Juanita N Reyher-colonExecutive DiFT$97,648$12,397$110,045

Board Members and Trustees

NameTitle
Kevin IhuPresident
Anthony CarrascoDirector
Earl IchimuraDirector
Keith OkamotoSecretary
John StufflebeanTreasurer
Ryan SmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,313,134
Program Service Revenue
$225,140
Investment Income
$5
Other Revenue
$19,511
All Other Contributions
$3,600
Change in Net Assets
$54,571

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,557,790
Revenue Not Reported on Form 990
$22,798
Total Revenue per Audited Statements
$1,580,588
Total Revenue per Form 990
$1,557,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$770,332
Other Expenses$732,887
Total Fundraising Expense$88,996
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$476,134$16,948$8,466$501,548
Travel$316,297$13,819-$330,116
Other Employee Benefits$101,268$3,740$1,703$106,711
Current Officers, Directors, Trustees, and Key Employees$100,719$3,601$1,780$106,100
Fees for Services Accounting$93,442$6,936-$100,378
Occupancy$72,548$5,384-$77,932
Conferences and Meetings--$76,154$76,154
Payroll Taxes$45,834$1,693$771$48,298
Office Expenses$33,230$5,986-$39,216
Insurance$21,730$1,613-$23,343
Pension Plan Contributions$7,284$269$122$7,675
Other Expenses$2,069$3,687-$3,687
Interest$716$585-$1,301
Fees for Services Other$1,044$61-$1,105
Advertising$1,015$75-$1,090
All Other Expenses-$771-$771
Total Functional Expenses$1,310,009$104,214$88,996$1,503,219

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,526,017
Expenses per Audited Statements$1,503,219
Total Expenses per Form 990$1,503,219
Expenses Not Reported on Form 990$22,798
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$100,082
Accrued Expenses$37,244
Accrued Leave Payable$36,109
Due to Programs$2,077
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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.

Filing and Contact Details

Filer

Filer Name
Hawaii Rural Water Association
EIN
27-0711752
Phone
8083158925
Address
PO BOX 385212, WAIKOLOA, HI 96738

Signing Officer

Name
Juanita N Reyher-colon
Title
Executive Director
Phone
8087474356
Signed
2025-09-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Okamoto
Formed
2010
Legal Domicile
Hi
Voting Board Members
6
Independent Board Members
6
Employees
16
Volunteers
9

Preparer

Firm
Carbonaro Cpas & Management Group
Address
1885 MAIN ST STE 408, WAILUKU, HI 96793
Preparer
Gretchen Kremeyer
Phone
8082425002
Supplemental Narrative

Additional Explanations

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.

Financial Statement Notes

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.

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IRS990/ProgSrvcAccomActy2Grp/Desc0THE 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.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE 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.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE 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.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HAWAII 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS AND ASSOCIATE MEMBERS ELECT AND REMOVE BOARD MEMBERS AS PER THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR REVIEWS THE TAX RETURN WITH THE BOARD PRESIDENT AND TREASURER FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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