Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 99-0216416 • 501(c)3 • Kailua, HI
Profile
Stimulate interest in water art and energize artists
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Up$95,516
Up $38,011 (+66%) from 2013
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$95,516
No earlier filing loaded for comparison.
Revenue
Up$61,623
Up $39,054 (+173%) from 2013
Expenses
Up$65,012
Up $39,057 (+150%) from 2013
Net Income
Down-$3,389
Down $3 (-0.1%) from 2013
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Stimulate interest in water art and energize artists
| Description | Grants | Expenses |
|---|---|---|
| 3 ANNUAL ART EXHIBITS (2 JURIED), EACH FEATURING 30-45 ARTISTS, ART ON FREE PUBLIC DISOKAY FOR 30 DAYS PER SHOW, 300-500 VISITORS PER SHOW, FREE PUBLIC EDUCATIONAL ELEMENT, ART IN PUBLIC PLACES INITIATIVE, MEMBERS' SHOW, OPEN EXHIBIT, LITTLE PICTURE SHOW | - | $37,298 |
| 4-5 ART WORKSHOPS ANNUALLY, FEATURING LOCAL AND NATIONAL INSTRUCTORS. ELEVATES ART IN THE COMMUNITY, PROVIDES EDUCATION AND AN EXPANDING COMMUNITY OF ARTISTS. 60-90 INDIVIDUALS PARTICIPATE ANNUALLY. | - | $12,579 |
| EVENTS AND PROGRAMS PROVIDING COMMUNITY CONNECTION FOR ARTISTS AND ART LOVERS. FIRST FRIDAY ART EVENTS, EDUCATIONAL SEMINARS, PAINTING EXPERIENCES (USUALLY FREE OF CHARGE), LECTURES, AND OUTINGS. | - | $8,198 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CHLOE T GREER | Presdient | - | $0 | - | - |
| ANDRE TORIBIO | Vice Preside | - | $0 | - | - |
| LYNNE COLP | Secretary | - | $0 | - | - |
| D SHARON BILLINGSLEY | Treasurer | - | $0 | - | - |
| LOVELYN VOORHEES | Member At La | - | $0 | - | - |
| DEIDE D ZAPINSKI | Member At La | - | $0 | - | - |
| PATRICE FEDERSPIEL | Trustee | - | $0 | - | - |
“Expenses website accomplishment 1 3,268 website accomplishment 2 562 website accomplishment 3 1,005 office 268 annual meeting accomplish 3 3,312 insurance 1,988 program services accomp 1 20,721 program services accomp 2 11,189 program services accomp 3 2,288 storage 1,361 total 45,962”
“3 annual art exhibits (2 juried), each featuring 30-45 artists, art on free public disokay for 30 days per show, 300-500 visitors per show, free public educational element, art in public places initiative, members' show, open exhibit, little picture show”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | D SHARON BILLINGSLEY |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8082554245 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 335 HAHANI STREET 1271 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | KAILUA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96734 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 98905 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 95516 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 9561 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3389 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 98905 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 95516 |
| IRS990EZ/GrossReceiptsAmt | 0 | 61623 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2518 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 9593 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 98905 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 95516 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 98905 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 95516 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 15801 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHLOE T GREER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ANDRE TORIBIO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | LYNNE COLP |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | D SHARON BILLINGSLEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | LOVELYN VOORHEES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DEIDE D ZAPINSKI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | PATRICE FEDERSPIEL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESDIENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | MEMBER AT LA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | MEMBER AT LA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 45962 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | STIMULATE INTEREST IN WATER ART AND ENERGIZE ARTISTS |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 3249 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 39951 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 3 ANNUAL ART EXHIBITS (2 JURIED), EACH FEATURING 30-45 ARTISTS, ART ON FREE PUBLIC DISOKAY FOR 30 DAYS PER SHOW, 300-500 VISITORS PER SHOW, FREE PUBLIC EDUCATIONAL ELEMENT, ART IN PUBLIC PLACES INITIATIVE, MEMBERS' SHOW, OPEN EXHIBIT, LITTLE PICTURE SHOW |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | 4-5 ART WORKSHOPS ANNUALLY, FEATURING LOCAL AND NATIONAL INSTRUCTORS. ELEVATES ART IN THE COMMUNITY, PROVIDES EDUCATION AND AN EXPANDING COMMUNITY OF ARTISTS. 60-90 INDIVIDUALS PARTICIPATE ANNUALLY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | EVENTS AND PROGRAMS PROVIDING COMMUNITY CONNECTION FOR ARTISTS AND ART LOVERS. FIRST FRIDAY ART EVENTS, EDUCATIONAL SEMINARS, PAINTING EXPERIENCES (USUALLY FREE OF CHARGE), LECTURES, AND OUTINGS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 37298 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 12579 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 8198 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 65012 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 58075 |
| IRS990EZ/TotalRevenueAmt | 0 | 61623 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 9561 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 16133 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12082 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 11192 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10850 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 59818 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2518 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3235 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1829 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 77 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 7659 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 49544 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 30811 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 26068 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 30358 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 136781 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2518 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 3235 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1829 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 77 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 7659 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.04000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.96250 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 196599 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 59105 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 46944 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 38150 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 41550 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10850 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 196599 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 61623 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 50179 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 39979 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 41627 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 10850 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 204258 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES WEBSITE ACCOMPLISHMENT 1 3,268 WEBSITE ACCOMPLISHMENT 2 562 WEBSITE ACCOMPLISHMENT 3 1,005 OFFICE 268 ANNUAL MEETING ACCOMPLISH 3 3,312 INSURANCE 1,988 PROGRAM SERVICES ACCOMP 1 20,721 PROGRAM SERVICES ACCOMP 2 11,189 PROGRAM SERVICES ACCOMP 3 2,288 STORAGE 1,361 TOTAL 45,962 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 3 ANNUAL ART EXHIBITS (2 JURIED), EACH FEATURING 30-45 ARTISTS, ART ON FREE PUBLIC DISOKAY FOR 30 DAYS PER SHOW, 300-500 VISITORS PER SHOW, FREE PUBLIC EDUCATIONAL ELEMENT, ART IN PUBLIC PLACES INITIATIVE, MEMBERS' SHOW, OPEN EXHIBIT, LITTLE PICTURE SHOW |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | D SHARON BILLINGSLEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8082554245 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HAWAII WATERCOLOR SOCIETY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HAWA |
| ReturnHeader/Filer/EIN | 0 | 990216416 |
| ReturnHeader/Filer/PhoneNum | 0 | 8082554245 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 335 HAHANI STREET 1271 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | KAILUA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96734 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 273204506 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | IMS LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 46-005 KAWA ST STE 308 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | KANEOHE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 967443838 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8082470676 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRIAN P HAWKINS CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-10T14:21:21-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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