Civic Intelligence

Hawaii State Bar Association

990 • Fiscal year 2022 • EIN 99-0105688

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 21, 2023

1100 Alakea Street 1000Honolulu, HI 96813

(808) 537-1868

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.52x

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

2022 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

94th percentile

1.58x

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

2022 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2022

Net Margin

23rd percentile

-3.4%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

18th percentile

$122,395

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2022 filings • 501(c)6 • $5M-$10M nonprofits • Source year 2022

Asset Growth

55th percentile

2.3%

Faster asset growth than 55% of similar nonprofits.

2022 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

23rd percentile

-4.6%

Faster revenue growth than 23% of similar nonprofits.

2022 filings • 501(c)6 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$6,235,373

Up $139,122 (+2.3%) from 2021

Net Assets

Down

$3,004,207

Down $70,568 (-2.3%) from 2021

Liabilities

Up

$3,231,166

Up $209,690 (+6.9%) from 2021

Revenue

Down

$2,047,286

Down $97,845 (-4.6%) from 2021

Expenses

Up

$2,117,854

Up $304,159 (+17%) from 2021

Net Income

Down

-$70,568

Down $402,004 (-121%) from 2021

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

2022

Assets$6,235,373
Liabilities$3,231,166
Net Assets$3,004,207

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

2022

Revenue$2,047,286
Expenses$2,117,854
Net Income-$70,568
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 21, 2023
Return Version
2022v5.0
Gross Receipts
$2,047,286
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$3,762,229$4,101,239▲ $339,010
Land, Buildings, and Equipment, Net$1,934,022$1,783,603▼ $150,419
Savings and Temporary Cash Investments$400,000$350,000▼ $50,000
Total Assets$6,096,251$6,235,373▲ $139,122
Other Assets Total$0$531▲ $531
Liabilities
Escrow Account Liability$1,467,712$1,628,303▲ $160,591
Deferred Revenue$1,027,027$1,128,509▲ $101,482
Other Liabilities$524,201$474,354▼ $49,847
Accounts Payable and Accrued Expenses$2,536$0▼ $2,536
Total Liabilities$3,021,476$3,231,166▲ $209,690
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,074,775$3,004,207▼ $70,568
Total Net Assets Fund Balance$3,074,775$3,004,207▼ $70,568
Total Liabilities and Net Assets / Fund Balance$6,096,251$6,235,373▲ $139,122

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,208,302$962,390$2,170,692
Other Land Buildings$184,278$352,261$536,539
Land$364,000-$364,000
Equipment$27,023$219,179$246,202
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Patricia Mau-shimizuExecutive DirectorFT$122,395$122,395
Iris M ItoActing Ex DirectorFT$110,013$110,013

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$10,500
Program Service Revenue
$1,991,141
Investment Income
$0
Other Revenue
$45,645
Change in Net Assets
$-70,568

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,047,286
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,047,286
Total Revenue per Form 990
$2,047,286
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,108,491
Salaries, Compensation, and Employee Benefits$1,009,363
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$316,659$214,848-$531,507
Fees for Services Management$249,858$56,489-$306,347
Current Officers, Directors, Trustees, and Key Employees$138,463$93,945-$232,408
All Other Expenses$156,870$47,619-$204,489
Other Employee Benefits$110,130$73,419-$183,549
Depreciation Depletion$90,251$60,168-$150,419
Occupancy$57,141$38,728-$95,869
Payroll Taxes$37,139$24,760-$61,899
Information Technology$2,550$45,891-$48,441
Other Expenses$38,479$15,823-$38,479
Travel$33,456$141-$33,597
Insurance$8,355$24,678-$33,033
Interest$14,068$9,380-$23,448
Office Expenses$9,918$10,174-$20,092
Conferences and Meetings$17,117--$17,117
Advertising$1,263$1,264-$2,527
Total Functional Expenses$1,382,993$734,861$0$2,117,854

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,117,854
Total Expenses per Audited Statements$2,117,854
Total Expenses per Form 990$2,117,854
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Non Current Portion of Note Payable$422,554
Current Portion of Note Payable$51,800
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, 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 dirctor. 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 pracitce 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 emplyee: other officer 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
Iris Ito
Title
Interium Executive Director
Phone
8089428868
Signed
2023-09-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Iris Ito
Formed
1985
Legal Domicile
Hi
Voting Board Members
21
Independent Board Members
21
Employees
19
Volunteers
30

Preparer

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

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/TitleTxt0DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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/YLD PRESS
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt19VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt20TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt21SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt22ACTING EX DIRECTOR
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IRS990/FormationYr01985
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IRS990/InsuranceGrp/ManagementAndGeneralAmt024678
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IRS990/InterestGrp/ManagementAndGeneralAmt09380
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IRS990/InvestmentInJointVentureInd00
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IRS990/MembersOrStockholdersInd01
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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 TO IMPROVE THE LEGAL PROFESSION. THE HSBA PROVIDES SIGNIFICANT MEMBER BENEFITS AND SERVICES FOR APPROXIMATELY 8,100 MEMBERS.
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IRS990/OtherExpensesGrp/Desc2OTHER TAXES
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IRS990/ProgramServiceRevenueGrp/Desc1CONTINUING LEGAL EDUCA
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP PROGRAM INC
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt272834
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt410000
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1294759
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt272834
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt322561
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt410000
IRS990/ProgSrvcAccomActy2Grp/Desc0SUPREME COURT MANDATED ATTORNEY REGISTRATION: REGISTERED APPROXIMATELY 8,100 MEMBERS, MANDATED MEMBER REGISTRATION DATABASE, AND PROVIDED DEMOGRAPHIC REPORTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01080290
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01590987
IRS990/ProgSrvcAccomActy3Grp/Desc0MEMBER SERVICES: PROVIDE CONTINUING LEGAL AND PROFESSIONAL EDUCATION TO MEMBERS, MEMBER BENEFITS, AND COMMUNICATION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0200145
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0294759
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 NEIGBORHOOD LEGAL CLINICS.
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Document Assets

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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
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