Civic Intelligence

Hawaii State Bar Association

990 • Fiscal year 2017 • EIN 99-0105688

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 08, 2018

1100 Alakea Street No 1000Honolulu, HI 96813

(808) 537-1868

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

86th percentile

0.65x

Higher debt load relative to assets than 86% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

95th percentile

1.90x

Higher debt load relative to revenue than 95% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Net Margin

23rd percentile

-2.0%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

17th percentile

$131,733

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2017

Asset Growth

36th percentile

2.6%

Faster asset growth than 36% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

28th percentile

-1.4%

Faster revenue growth than 28% of similar nonprofits.

2017 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$6,106,002

Up $153,166 (+2.6%) from 2016

Net Assets

Down

$2,164,736

Down $42,073 (-1.9%) from 2016

Liabilities

Up

$3,941,266

Up $195,239 (+5.2%) from 2016

Revenue

Down

$2,074,123

Down $30,030 (-1.4%) from 2016

Expenses

Up

$2,116,196

Up $69,654 (+3.4%) from 2016

Net Income

Down

-$42,073

Down $99,684 (-173%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2017

Assets$6,106,002
Liabilities$3,941,266
Net Assets$2,164,736

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$2,074,123
Expenses$2,116,196
Net Income-$42,073
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 8, 2018
Return Version
2017v2.3
Gross Receipts
$2,074,123
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,366,917$2,911,704▼ $455,213
Land, Buildings, and Equipment, Net$2,169,112$2,027,820▼ $141,292
Cash and Non-Interest-Bearing Accounts$416,807$1,166,478▲ $749,671
Total Assets$5,952,836$6,106,002▲ $153,166
Liabilities
Accounts Payable and Accrued Expenses$1,443,273$1,627,926▲ $184,653
Deferred Revenue$1,069,734$1,176,942▲ $107,208
Mortgage Notes Payable Secured by Investment Property$1,233,020$1,136,398▼ $96,622
Total Liabilities$3,746,027$3,941,266▲ $195,239
Net Assets / Fund Balance
Unrestricted Net Assets$2,040,697$2,025,215▼ $15,482
Temporarily Rstr Net Assets$166,112$139,521▼ $26,591
Total Net Assets Fund Balance$2,206,809$2,164,736▼ $42,073
Total Liabilities and Net Assets / Fund Balance$5,952,836$6,106,002▲ $153,166

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,557,154$613,538$2,170,692
Land$364,000-$364,000
Other Land Buildings$8,408$251,715$260,123
Equipment$98,258$147,944$246,202
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patricia Mau ShimizuNonvoting Executive DirectorFT$117,870$13,863$131,733

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$24,407
Program Service Revenue
$2,011,100
Investment Income
$9,958
Other Revenue
$28,658
All Other Contributions
$22,407
Change in Net Assets
$-42,073

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,074,123
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,074,123
Total Revenue per Form 990
$2,074,123
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,202,572
Salaries, Compensation, and Employee Benefits$902,004
Grants and Similar Amounts Paid$11,620
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$570,031
Fees for Services Other---$274,945
Occupancy---$178,854
Information Technology---$151,764
Depreciation Depletion---$144,412
Current Officers, Directors, Trustees, and Key Employees---$131,733
Other Employee Benefits---$101,568
Conferences and Meetings---$100,222
Travel---$92,952
Office Expenses---$87,653
Payroll Taxes---$53,934
Pension Plan Contributions---$44,738
Insurance---$28,318
Grants to Domestic Orgs---$11,620
Other Expenses---$9,412
Advertising---$6,875
All Other Expenses---$4,287
Total Functional Expenses$0$0$0$2,116,196

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,116,196
Total Expenses per Audited Statements$2,116,196
Total Expenses per Form 990$2,116,196
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
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 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 1

At december 31, 2017 there were 21 voting members. 20 of the voting members are able to vote on all issues, whereas the president may only vote if there is a tie.

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 consist of all members who are full-time judges of courts of record of hawaii or of the united states courts in hawaii. Inactive members are not entitled to be elected as an officer or director. Inactive members consist 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 affiliate members of the hsba.

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

The board of directors shall consist of elected officers and directors, elected by members of the association entitled to vote from each respective circuit and region.

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

The return preparer emails a copy of the form 990 to the director of operations for advanced review with the executive director and presents it to representative(s) from the finance committee. The return preparer then presents the form 990 to the board of directors at a scheduled board meeting for any questions, comments, or changes prior to filing.

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 exempt organization if they subsequently develop a conflict of interest.

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

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, 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 directors compensation for the following year. Other officers do not currently receive compensation. Currently hawaii state bar association does not have any key employees. As such, line 15b has been marked no.

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 taxpayer's website.

Filing and Contact Details

Filer

Filer Name
Hawaii State Bar Association
EIN
99-0105688
Phone
8085371868
Address
1100 ALAKEA STREET NO 1000, HONOLULU, HI 96813

Signing Officer

Name
Patricia Mau-shimizu
Title
Executive Director
Phone
8085371868
Signed
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Mau-shimizu
Formed
1985
Legal Domicile
Hi
Voting Board Members
21
Independent Board Members
21
Employees
17
Volunteers
1,000

Preparer

Firm
Kmh Llp
Address
1003 BISHOP STREET SUITE 2400, HONOLULU, HI 96813
Preparer
Alan Ml Yee
Phone
8085262255
Supplemental Narrative

Additional Explanations

FORM 990, PART IV, LINES 3-4:

This organization may, to an insubstantial degree, make comments or statements concerning legislation which may impact the legal industry. The organization has not intervened in any political campaign. The amount of time and money involved in these activities is negligible.

Form 990, Part IX, Line 11G

Other fees 110,721. Professional services 164,224.

FORM 990, PART XII, LINE 1:

The company used the modified cash basis accounting method.

FORM 990, PART XII, LINE 2C:

The process for overseeing the compilation, review, or audit of the financial statements, and the selection of an independent accountant that compiled, reviewed, or audited the statements has not changed from the prior year.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5YLD PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21NONVOTING EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt02074123
IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndivRcvdGreaterThan100KCnt01
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0151764
IRS990/InsuranceGrp/TotalAmt028318
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09958
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt02027820
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IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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 IMPROVE THE LEGAL PROFESSION. THE HSBA PROVIDES SIGNIFICANT MEMBER BENEFITS AND SERVICES FOR APPROXIMATELY 7,900 MEMBERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01136398
IRS990/NetAssetsOrFundBalancesBOYAmt02206809
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IRS990/NetUnrelatedBusTxblIncmAmt0-45210
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt0178854
IRS990/OfficeExpensesGrp/TotalAmt087653
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0101568
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1NEIGHBOR ISLAND SUPPORT
IRS990/OtherExpensesGrp/Desc2PRODUCT COSTS
IRS990/OtherExpensesGrp/Desc3GENERAL EXCISE TAXES
IRS990/OtherExpensesGrp/TotalAmt087770
IRS990/OtherExpensesGrp/TotalAmt118825
IRS990/OtherExpensesGrp/TotalAmt216283
IRS990/OtherExpensesGrp/TotalAmt39412
IRS990/OtherSalariesAndWagesGrp/TotalAmt0570031
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt053934
IRS990/PensionPlanContributionsGrp/TotalAmt044738
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PATRICIA MAU-SHIMIZU
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2541900
IRS990/ProgramServiceRevenueGrp/BusinessCd3541900
IRS990/ProgramServiceRevenueGrp/BusinessCd4541900
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1CONTINUING LEGAL EDUCA
IRS990/ProgramServiceRevenueGrp/Desc2PRODUCTS AND SERVICES
IRS990/ProgramServiceRevenueGrp/Desc3LAWYER REFERRAL INCOME
IRS990/ProgramServiceRevenueGrp/Desc4SPONSORSHIP/BOOTH INC.
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01580160
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1339447
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt231427
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt321706
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01580160
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1339447
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt231427
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt326395
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt421706
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt026395
IRS990/ProgSrvcAccomActy2Grp/Desc0SUPREME COURT MANDATED ATTORNEY REGISTRATION. REGISTERED APPROXIMATELY 7,900 MEMBERS AND MAINTAINED MEMBER REGISTRATION DATABASE.
IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBER SERVICES - PROVIDE CONTINUING LEGAL AND PROFESSIONAL EDUCATION TO MEMBERS, MEMBER BENEFITS, AND COMMUNICATION.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PUBLIC SERVICES - PROVIDE INFORMATION AND RESOURCES TO PUBLIC ON FREE LAWYER REFERRAL LEGAL SERVICES AND VARIOUS PUBLIC SERVICE PROJECTS, INCLUDING PROGRAMS IN PUBLIC SHOOLS AND NEIGHBORHOOD LEGAL CLINICS.
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYOtherRevenueAmt029448
IRS990/PYProgramServiceRevenueAmt02027360
IRS990/PYRevenuesLessExpensesAmt057611
IRS990/PYSalariesCompEmpBnftPaidAmt0893374
IRS990/PYTotalExpensesAmt02046542
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02104153
IRS990/ReconcilationRevenueExpnssAmt0-42073
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt028658
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt028658
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03366917
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02911704
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01557154
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0613538
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02170692
IRS990ScheduleD/EquipmentGrp/BookValueAmt098258
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0147944
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0246202
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02116196
IRS990ScheduleD/LandGrp/BookValueAmt0364000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0364000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt08408
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0251715
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0260123
IRS990ScheduleD/RevenueNotReportedAmt00
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02116196
IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS ORGANIZATION MAY, TO AN INSUBSTANTIAL DEGREE, MAKE COMMENTS OR STATEMENTS CONCERNING LEGISLATION WHICH MAY IMPACT THE LEGAL INDUSTRY. THE ORGANIZATION HAS NOT INTERVENED IN ANY POLITICAL CAMPAIGN. THE AMOUNT OF TIME AND MONEY INVOLVED IN THESE ACTIVITIES IS NEGLIGIBLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT DECEMBER 31, 2017 THERE WERE 21 VOTING MEMBERS. 20 OF THE VOTING MEMBERS ARE ABLE TO VOTE ON ALL ISSUES, WHEREAS THE PRESIDENT MAY ONLY VOTE IF THERE IS A TIE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACTIVE 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 CONSIST OF ALL MEMBERS WHO ARE FULL-TIME JUDGES OF COURTS OF RECORD OF HAWAII OR OF THE UNITED STATES COURTS IN HAWAII. INACTIVE MEMBERS ARE NOT ENTITLED TO BE ELECTED AS AN OFFICER OR DIRECTOR. INACTIVE MEMBERS CONSIST 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 AFFILIATE MEMBERS OF THE HSBA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS SHALL CONSIST OF ELECTED OFFICERS AND DIRECTORS, ELECTED BY MEMBERS OF THE ASSOCIATION ENTITLED TO VOTE FROM EACH RESPECTIVE CIRCUIT AND REGION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE RETURN PREPARER EMAILS A COPY OF THE FORM 990 TO THE DIRECTOR OF OPERATIONS FOR ADVANCED REVIEW WITH THE EXECUTIVE DIRECTOR AND PRESENTS IT TO REPRESENTATIVE(S) FROM THE FINANCE COMMITTEE. THE RETURN PREPARER THEN PRESENTS THE FORM 990 TO THE BOARD OF DIRECTORS AT A SCHEDULED BOARD MEETING FOR ANY QUESTIONS, COMMENTS, OR CHANGES PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL 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 EXEMPT ORGANIZATION IF THEY SUBSEQUENTLY DEVELOP A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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, 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 DIRECTORS COMPENSATION FOR THE FOLLOWING YEAR. OTHER OFFICERS DO NOT CURRENTLY RECEIVE COMPENSATION. CURRENTLY HAWAII STATE BAR ASSOCIATION DOES NOT HAVE ANY KEY EMPLOYEES. AS SUCH, LINE 15B HAS BEEN MARKED NO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING 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 TAXPAYER'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OTHER FEES 110,721. PROFESSIONAL SERVICES 164,224.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9THE COMPANY USED THE MODIFIED CASH BASIS ACCOUNTING METHOD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10THE PROCESS FOR OVERSEEING THE COMPILATION, REVIEW, OR AUDIT OF THE FINANCIAL STATEMENTS, AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT THAT COMPILED, REVIEWED, OR AUDITED THE STATEMENTS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART IV, LINES 3-4:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART XII, LINE 1:

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
Peer Organizations

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