Civic Intelligence

Hawaii State Bar Association

990 • Fiscal year 2019 • EIN 99-0105688

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 22, 2020

1100 Alakea Street Suite 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

0.58x

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

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

95th percentile

1.73x

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

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Net Margin

62nd percentile

6.6%

Higher net margin than 62% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

17th percentile

$132,664

Higher top officer pay than 17% of similar nonprofits.

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

2019 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2019

Asset Growth

28th percentile

0.7%

Faster asset growth than 28% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

33rd percentile

-0.8%

Faster revenue growth than 33% of similar nonprofits.

2019 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$6,174,428

Up $41,408 (+0.7%) from 2018

Net Assets

Up

$2,563,303

Up $138,017 (+5.7%) from 2018

Liabilities

Down

$3,611,125

Down $96,609 (-2.6%) from 2018

Revenue

Down

$2,081,718

Down $15,838 (-0.8%) from 2018

Expenses

Up

$1,943,701

Up $106,695 (+5.8%) from 2018

Net Income

Down

$138,017

Down $122,533 (-47%) from 2018

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

2019

Assets$6,174,428
Liabilities$3,611,125
Net Assets$2,563,303

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

2019

Revenue$2,081,718
Expenses$1,943,701
Net Income$138,017
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 22, 2020
Return Version
2019v5.0
Gross Receipts
$2,099,112
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$3,632,762$3,236,184▼ $396,578
Land, Buildings, and Equipment, Net$1,933,436$1,839,232▼ $94,204
Cash and Non-Interest-Bearing Accounts$566,822$1,099,012▲ $532,190
Total Assets$6,133,020$6,174,428▲ $41,408
Liabilities
Escrow Account Liability$1,566,139$1,635,854▲ $69,715
Deferred Revenue$1,178,925$1,182,862▲ $3,937
Mortgage Notes Payable Secured by Investment Property$959,605$790,000▼ $169,605
Accounts Payable and Accrued Expenses$3,065$2,409▼ $656
Total Liabilities$3,707,734$3,611,125▼ $96,609
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,395,434$2,548,265▲ $152,831
Net Assets With Donor Restrictions$29,852$15,038▼ $14,814
Total Net Assets Fund Balance$2,425,286$2,563,303▲ $138,017
Total Liabilities and Net Assets / Fund Balance$6,133,020$6,174,428▲ $41,408

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,404,800$765,892$2,170,692
Land$364,000-$364,000
Other Land Buildings-$260,123$260,123
Equipment$70,432$175,770$246,202
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patricia Mau-shimizuExecutive DiFT$121,276$11,388$132,664

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$36,368
Program Service Revenue
$1,966,330
Investment Income
$51,119
Other Revenue
$27,901
Change in Net Assets
$138,017

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,099,112
Revenue Not Reported on Financial Statements
$-17,394
Revenue Not Reported on Form 990
$11,016
Other Revenue Adjustments
$-17,394
Total Revenue per Audited Statements
$2,110,128
Total Revenue per Form 990
$2,081,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$969,219
Salaries, Compensation, and Employee Benefits$947,357
Grants and Similar Amounts Paid$27,125
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$603,340
Information Technology---$202,246
Current Officers, Directors, Trustees, and Key Employees---$132,664
Other Employee Benefits---$113,431
Conferences and Meetings---$113,431
Depreciation Depletion---$94,204
Office Expenses---$93,560
Occupancy---$76,320
Travel---$70,485
Payroll Taxes---$55,672
Pension Plan Contributions---$42,250
Fees for Services Other---$41,853
Fees for Services Accounting---$38,321
Insurance---$28,363
Grants to Domestic Orgs---$22,875
Fees for Services Legal---$6,793
Other Expenses---$4,654
All Other Expenses---$4,315
Grants to Domestic Individuals---$4,250
Advertising---$1,678
Total Functional Expenses$0$0$0$1,943,701

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,972,111
Expenses per Audited Statements$1,961,095
Total Expenses per Form 990$1,943,701
Expenses Not Reported on Form 990$11,016
Expenses Not Reported on Financial Statements$-17,394
Other Expense Adjustments$-17,394
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Maui County Bar AssociationWailuku, HI501c6Admin Support$8,500
Hawaii County Bar AssociationHilo, HI501c6Admin Support$5,325
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
Yes
Subject to proxy tax
Yes
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, Page 6, Part VI, 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 partime, 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 in 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 affilate members of the hsba.

Form 990, Page 6, Part VI, 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, Page 6, Part VI, Line 11B

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

Form 990, Page 6, Part VI, Line 12C

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

Form 990, Page 6, Part VI, 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 and key outside entitites 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. Other officers do not currently receive compensation. Currently, hsba does not have any key employees. As such, line 15b has been marked no.

Form 990, Page 6, Part VI, 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's website.

Filing and Contact Details

Filer

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

Signing Officer

Name
Patricia Mau-shimizu
Title
Executive Director
Phone
8085371868
Signed
2020-10-22
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
16
Volunteers
100

Preparer

Firm
Wikoff Combs & Co LLC
Address
1001 BISHOP STREET SUITE 2760, HONOLULU, HI 96813-3486
Preparer
Catha Lee Combs
Phone
8087911414
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S 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.

Form 990, Page 2, Part III, Line 4D

Public services - provide information and resources to public on free lawyer referral, legal services, and various public service projects, including programs in public schools and neighborhood legal clinics.

Form 990, Part XI, Line 9

Section services 11,016 cost of goods sold 17,333 rental expenses 61 section services -11,016 cost of goods sold -17,333 rental expenses -61

Financial Statement Notes

Schedule D, Page 2, 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, Page 4, Part XI, Line 2D

SECTION SERVICES 11,016

Schedule D, Page 4, Part XI, Line 4B

Cost of goods sold -17,333 rental expenses -61

Schedule D, Page 4, Part XII, Line 2D

SECTION SERVICES 11,016

Schedule D, Page 4, Part XII, Line 4B

Cost of goods sold -17,333 rental expenses -61

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IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
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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 SCHOOLS AND NEIGHBORHOOD LEGAL CLINICS.
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THIS ORGANIZATION MAY, TO AN INSUBSTANTIAL DEGREEE, 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.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART IV
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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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