Civic Intelligence

Hawaii State Bar Association

EIN 99-0105688 • 501(c)6 • Honolulu, HI

Profile

The mission of the hawaii state bar association ("hsba") is to unite and inspire hawaii's lawyers to promote justice, serve the public, and to improve the legal profession. The hsba provides significant member benefits and services for approximately 8,100 members.

1100 Alakea Street 1000Honolulu, HI 96813

hsba.org

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.54x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

1.57x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

15th percentile

-8.0%

Higher net margin than 15% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

13th percentile

$100,000

Higher top officer pay than 13% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

31st percentile

1.1%

Faster asset growth than 31% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-1.6%

Faster revenue growth than 22% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,212,303

Up $68,714 (+1.1%) from 2023

Liabilities

Up

$3,366,177

Up $240,031 (+7.7%) from 2023

Net Assets

Down

$2,846,126

Down $171,317 (-5.7%) from 2023

Revenue

Down

$2,146,295

Down $35,730 (-1.6%) from 2023

Expenses

Up

$2,317,613

Up $148,824 (+6.9%) from 2023

Net Income

Down

-$171,318

Down $184,554 (-1394%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,265,189Liabilities 2010: $2,577,873Net Assets 2010: $1,687,3162010Assets 2011: $6,429,036Liabilities 2011: $4,535,025Net Assets 2011: $1,894,0112011Assets 2012: $6,052,988Liabilities 2012: $4,077,330Net Assets 2012: $1,975,6582012Assets 2013: $5,914,891Liabilities 2013: $3,842,716Net Assets 2013: $2,072,1752013Assets 2014: $5,442,307Liabilities 2014: $3,246,091Net Assets 2014: $2,196,2162014Assets 2015: $6,178,482Liabilities 2015: $4,029,284Net Assets 2015: $2,149,1982015Assets 2016: $5,952,836Liabilities 2016: $3,746,027Net Assets 2016: $2,206,8092016Assets 2017: $6,106,002Liabilities 2017: $3,941,266Net Assets 2017: $2,164,7362017Assets 2018: $6,133,020Liabilities 2018: $3,707,734Net Assets 2018: $2,425,2862018Assets 2019: $6,174,428Liabilities 2019: $3,611,125Net Assets 2019: $2,563,3032019Assets 2020: $6,312,717Liabilities 2020: $3,574,878Net Assets 2020: $2,737,8392020Assets 2021: $6,096,251Liabilities 2021: $3,021,476Net Assets 2021: $3,074,7752021Assets 2022: $6,235,373Liabilities 2022: $3,231,166Net Assets 2022: $3,004,2072022Assets 2023: $6,143,589Liabilities 2023: $3,126,146Net Assets 2023: $3,017,4432023Assets 2024: $6,212,303Liabilities 2024: $3,366,177Net Assets 2024: $2,846,1262024

Highlighted filing

2024

Assets$6,212,303
Liabilities$3,366,177
Net Assets$2,846,126

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,893,576Expenses 2010: $1,821,079Net Income 2010: $72,4972010Revenue 2011: $2,090,839Expenses 2011: $2,044,619Net Income 2011: $46,2202011Revenue 2012: $2,055,834Expenses 2012: $1,974,187Net Income 2012: $81,6472012Revenue 2013: $2,043,368Expenses 2013: $1,946,851Net Income 2013: $96,5172013Revenue 2014: $2,146,083Expenses 2014: $2,022,042Net Income 2014: $124,0412014Revenue 2015: $2,078,785Expenses 2015: $2,125,803Net Income 2015: -$47,0182015Revenue 2016: $2,104,153Expenses 2016: $2,046,542Net Income 2016: $57,6112016Revenue 2017: $2,074,123Expenses 2017: $2,116,196Net Income 2017: -$42,0732017Revenue 2018: $2,097,556Expenses 2018: $1,837,006Net Income 2018: $260,5502018Revenue 2019: $2,081,718Expenses 2019: $1,943,701Net Income 2019: $138,0172019Revenue 2020: $2,034,036Expenses 2020: $1,859,501Net Income 2020: $174,5352020Revenue 2021: $2,145,131Expenses 2021: $1,813,695Net Income 2021: $331,4362021Revenue 2022: $2,047,286Expenses 2022: $2,117,854Net Income 2022: -$70,5682022Revenue 2023: $2,182,025Expenses 2023: $2,168,789Net Income 2023: $13,2362023Revenue 2024: $2,146,295Expenses 2024: $2,317,613Net Income 2024: -$171,3182024

Highlighted filing

2024

Revenue$2,146,295
Expenses$2,317,613
Net Income-$171,318

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.21$3.37$2.85$2.15$2.32$0.17
2023Detailed filing. Detailed filing data is available for this year.$6.14$3.13$3.02$2.18$2.17$0.01
2022Detailed filing. Detailed filing data is available for this year.$6.24$3.23$3.00$2.05$2.12$0.07
2021Detailed filing. Detailed filing data is available for this year.$6.10$3.02$3.07$2.15$1.81$0.33
2020Detailed filing. Detailed filing data is available for this year.$6.31$3.57$2.74$2.03$1.86$0.17
2019Detailed filing. Detailed filing data is available for this year.$6.17$3.61$2.56$2.08$1.94$0.14
2018Detailed filing. Detailed filing data is available for this year.$6.13$3.71$2.43$2.10$1.84$0.26
2017Detailed filing. Detailed filing data is available for this year.$6.11$3.94$2.16$2.07$2.12$0.04
2016Detailed filing. Detailed filing data is available for this year.$5.95$3.75$2.21$2.10$2.05$0.06
2015Summary only. Only limited summary data is available for this year.$6.18$4.03$2.15$2.08$2.13$0.05
2014Summary only. Only limited summary data is available for this year.$5.44$3.25$2.20$2.15$2.02$0.12
2013Summary only. Only limited summary data is available for this year.$5.91$3.84$2.07$2.04$1.95$0.10
2012Summary only. Only limited summary data is available for this year.$6.05$4.08$1.98$2.06$1.97$0.08
2011Summary only. Only limited summary data is available for this year.$6.43$4.54$1.89$2.09$2.04$0.05
2010Summary only. Only limited summary data is available for this year.$4.27$2.58$1.69$1.89$1.82$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 14, 2025
Return Version
2024v5.2
Gross Receipts
$2,146,295
Mission and Program Overview

Mission

The mission of the hawaii state bar association ("hsba") is to unite and inspire hawaii's lawyers to promote justice, serve the public, and improve the legal profession. The hsba provides significant member benefits and services for approximately 8,000 members.

Providing benefits, services, and education for members of the hawaii state bar association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,687,977$3,658,089▼ $29,888
Land, Buildings, and Equipment, Net$1,603,710$1,429,067▼ $174,643
Savings and Temporary Cash Investments$850,000$1,125,000▲ $275,000
Total Assets$6,143,589$6,212,303▲ $68,714
Other Assets Total$1,902$147▼ $1,755
Liabilities
Escrow Account Liability$1,647,336$1,995,584▲ $348,248
Deferred Revenue$1,107,968$1,107,315▼ $653
Other Liabilities$370,842$263,278▼ $107,564
Total Liabilities$3,126,146$3,366,177▲ $240,031
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,017,443$2,846,126▼ $171,317
Total Net Assets Fund Balance$3,017,443$2,846,126▼ $171,317
Total Liabilities and Net Assets / Fund Balance$6,143,589$6,212,303▲ $68,714

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,061,822$1,108,870$2,170,692
Equipment$0$536,539$536,539
Land$364,000-$364,000
Other Land Buildings$3,245$242,957$246,202
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Catherine BettsExecutive DirectorFT$100,000$100,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$49,966
Program Service Revenue
$1,961,691
Investment Income
$58,005
Other Revenue
$76,633
Change in Net Assets
$-171,318
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,216,496
Salaries, Compensation, and Employee Benefits$1,101,117
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$440,264$293,510-$733,774
Fees for Services Other$230,499$119,101-$349,600
All Other Expenses$167,252$69,653-$236,905
Other Employee Benefits$119,253$79,503-$198,756
Depreciation Depletion$104,785$69,858-$174,643
Current Officers, Directors, Trustees, and Key Employees$60,000$40,000-$100,000
Payroll Taxes$41,152$27,435-$68,587
Travel$63,215$835-$64,050
Other Expenses$26,273$17,516-$43,789
Insurance-$37,515-$37,515
Information Technology$16,059$14,611-$30,670
Fees for Services Accounting$13,324$6,885-$20,209
Office Expenses$9,229$10,416-$19,645
Fees for Services Legal$9,248$4,779-$14,027
Conferences and Meetings$12,033--$12,033
Interest$6,825$4,551-$11,376
Advertising$1,174$1,174-$2,348
Total Functional Expenses$1,482,855$834,758$0$2,317,613
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Non Current Portion of Note Payable$203,312
Current Portion of Note Payable$59,966
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Section A, Line 6

Active members elect the members of the governing body and are eligible to be elected as an officer or director. Members are considered active if they are admitted to practice law before the supreme court of the state of hawaii and are engaged in the practice of law, either full-time or part-time, salaried or non-salaried. Judicial members are not entitled to be elected as an officer or director. Judicial members consists of all members who are full-time judges of courts of record in hawaii or of the unted states courts in hawaii. Inactive members are not entitled to be elected as an officer or director. Inactive members consists of members who are admitted to practice law by the supreme court of the state of hawaii but who do not engage in any practice of law in this state. Law students are not entitled to be elected as an officer or director. Law student affiliated members consist of members who are students enrolled in the william s. Richardson school of law at the university of hawaii and any other aba-accredited law school. Affiliate members are not entitled to be elected as an officer or director. Affiliate members consist of lawyers who are licensed and in good standing in other states and who become affilate members of the hawaii state bar association.

Form 990, Part VI, Section A, Line 7A

Election of members and their rights: election of members and their rights that board of directors shall consist of elected officers and directors, elected by members of the association entitled to vote from each respective ciruit and region.

Form 990, Part VI, Section B, Line 11B

A copy of the form 990 is reviewed and approved by the board treasurer.

Form 990, Part VI, Section B, Line 12C

All directors and officers are required to fill out and sign a conflict of interest policy disclosing any conflicts. They are also required to inform the organization if they subsequently develop a conflict of interest.

Form 990, Part VI, Section B, Line 15A

Line 15a, compensation process for top official: the process used to determine the compensation for the top management officials includes an annual evaluation of the executive director based on input from the board and key outside entities of the organization. The board reviews comparable compensation data and meets in an executive session, without the executive director, to determine the executive director's compensation for the following year. Line 15 b, compensation process of officer or empolyees: other officers do not currently receive compensation. Hawaii state bar association does not have key employees.

Form 990, Part VI, Section C, Line 19

Governing documents and conflict of interest policy are made available to the public upon request. Financial statements are made available to the public upon request and on the organization website.

Filing and Contact Details

Filer

Filer Name
Hawaii State Bar Association
EIN
99-0105688
Phone
8085371868
Address
1100 ALAKEA STREET 1000, HONOLULU, HI 96813

Signing Officer

Name
Catherine Betts
Title
Executive Director
Phone
8089428868
Signed
2025-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Catherine Betts
Formed
1985
Legal Domicile
Hi
Voting Board Members
21
Independent Board Members
20
Employees
16
Volunteers
500

Preparer

Firm
Eos Accountants Llp
Address
500 ALA MOANA BLVD SUITE 7-240, HONOLULU, HI 96813
Preparer
Mark Usui
Phone
8085997949
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fee: program service expenses 230,499. Management and general expenses 119,101. Fundraising expenses 0. Total expenses 349,600.

Form 990, Part IX, Line 24E

Other taxes: program service expenses 22,323. Management and general expenses 14,882. Fundraising expenses 0. Total expenses 37,205. License fee: program service expenses 33,868. Management and general expenses 0. Fundraising expenses 0. Total expenses 33,868. Fees: program service expenses 20,992. Management and general expenses 12,553. Fundraising expenses 0. Total expenses 33,545. Production cost: program service expenses 32,500. Management and general expenses 0. Fundraising expenses 0. Total expenses 32,500. Postage: program service expenses 16,555. Management and general expenses 4,137. Fundraising expenses 0. Total expenses 20,692. Communication: program service expenses 2,335. Management and general expenses 12,814. Fundraising expenses 0. Total expenses 15,149. Award: program service expenses 0. Management and general expenses 14,502. Fundraising expenses 0. Total expenses 14,502. Copy: program service expenses 14,160. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,160. Misc: program service expenses 10,322. Management and general expenses 145. Fundraising expenses 0. Total expenses 10,467. Lease: program service expenses 0. Management and general expenses 8,662. Fundraising expenses 0. Total expenses 8,662. Transportation: program service expenses 7,138. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,138. Due & sub: program service expenses 2,938. Management and general expenses 1,958. Fundraising expenses 0. Total expenses 4,896. Mailing: program service expenses 4,121. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,121.

FORM 990, PART XI, LINE 9:

ROUND 1.

Financial Statement Notes

PART IV, LINE 2B:

The organization maintains a custodial liability for cash held on behalf of various hawaii supreme court sanctioned entities. The organization collects dues and makes subsequent disbursements to the entities as part of the regular membership renewal process. Dues collected during the year are disbursed on a quarterly basis to the entities. A majority of the dues are collected during the primary membership renewal period in december. The december collections are disbursed during the first quarter of the following year.

Schedule D, Part I, Line 2 Procedures for Monitoring the Use of Grant

The hawaii state bar association ("hsba") administrative support to the various county level bar association in the state of hawaii. The administrative support is to cover costs the county bar associations may incur without the presence of the hsba providing facilities on each island. Each county bar association receives an amount based on the population covered by the association.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt17PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt20SECRETARY
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IRS990/MissionDesc0THE MISSION OF THE HAWAII STATE BAR ASSOCIATION ("HSBA") IS TO UNITE AND INSPIRE HAWAII'S LAWYERS TO PROMOTE JUSTICE, SERVE THE PUBLIC, AND TO IMPROVE THE LEGAL PROFESSION. THE HSBA PROVIDES SIGNIFICANT MEMBER BENEFITS AND SERVICES FOR APPROXIMATELY 8,100 MEMBERS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0SUPREME COURT MANDATED ATTORNEY REGISTRATION: REGISTERED APPROXIMATELY 8,100 MEMBERS, MANDATED MEMBER REGISTRATION DATABASE, AND PROVIDED DEMOGRAPHIC REPORTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBER SERVICES: PROVIDE CONTINUING LEGAL AND PROFESSIONAL EDUCATION TO MEMBERS, MEMBER BENEFITS, AND COMMUNICATION.
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