Civic Intelligence

Hawaii Water Environment Association

990 • Fiscal year 2018 • EIN 99-0298151

Mar 01, 2017 to Feb 28, 2018 • Filed on Jan 15, 2019

PO Box 2422Honolulu, HI 96804

(808) 842-1133

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

82nd percentile

27%

Higher net margin than 82% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

88th percentile

45%

Faster asset growth than 88% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

90th percentile

71%

Faster revenue growth than 90% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$555,904

Up $171,948 (+45%) from 2017

Net Assets

Up

$555,904

Up $171,948 (+45%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Up

$635,362

Up $263,907 (+71%) from 2017

Expenses

Up

$463,414

Up $46,419 (+11%) from 2017

Net Income

Up

$171,948

Up $217,488 (+478%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $162,047Liabilities 2011: $0Net Assets 2011: $162,0472011Assets 2012: $292,092Liabilities 2012: $0Net Assets 2012: $292,0922012Assets 2013: $313,420Liabilities 2013: $0Net Assets 2013: $313,4202013Assets 2014: $345,512Liabilities 2014: $2,700Net Assets 2014: $342,8122014Assets 2015: $378,317Liabilities 2015: $0Net Assets 2015: $378,3172015Assets 2016: $429,496Liabilities 2016: $0Net Assets 2016: $429,4962016Assets 2017: $383,956Liabilities 2017: $0Net Assets 2017: $383,9562017Assets 2018: $555,904Liabilities 2018: $0Net Assets 2018: $555,9042018Assets 2019: $601,837Liabilities 2019: $0Net Assets 2019: $601,8372019Assets 2020: $705,572Liabilities 2020: $0Net Assets 2020: $705,5722020Assets 2021: $592,214Liabilities 2021: $0Net Assets 2021: $592,2142021Assets 2022: $585,860Liabilities 2022: $0Net Assets 2022: $585,8602022Assets 2023: $578,710Liabilities 2023: $0Net Assets 2023: $578,7102023Assets 2024: $691,140Liabilities 2024: $0Net Assets 2024: $691,1402024Assets 2025: $854,202Liabilities 2025: $0Net Assets 2025: $854,2022025

Highlighted filing

2018

Assets$555,904
Liabilities$0
Net Assets$555,904

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $268,588Expenses 2011: $325,333Net Income 2011: -$56,7452011Expenses 2012: $216,5662012Expenses 2013: $227,8422013Revenue 2014: $113,495Expenses 2014: $84,103Net Income 2014: $29,3922014Revenue 2015: $648,962Expenses 2015: $613,571Net Income 2015: $35,3912015Revenue 2016: $435,553Expenses 2016: $384,374Net Income 2016: $51,1792016Revenue 2017: $371,455Expenses 2017: $416,995Net Income 2017: -$45,5402017Revenue 2018: $635,362Expenses 2018: $463,414Net Income 2018: $171,9482018Revenue 2019: $551,350Expenses 2019: $509,334Net Income 2019: $42,0162019Revenue 2020: $838,227Expenses 2020: $734,492Net Income 2020: $103,7352020Revenue 2021: $51,758Expenses 2021: $90,116Net Income 2021: -$38,3582021Revenue 2022: $38,763Expenses 2022: $41,995Net Income 2022: -$3,2322022Revenue 2023: $498,285Expenses 2023: $503,204Net Income 2023: -$4,9192023Revenue 2024: $881,528Expenses 2024: $769,098Net Income 2024: $112,4302024Revenue 2025: $952,876Expenses 2025: $789,814Net Income 2025: $163,0622025

Highlighted filing

2018

Revenue$635,362
Expenses$463,414
Net Income$171,948
Jump To
Filing Snapshot
Filing Period
Mar 1, 2017 to Feb 28, 2018
Signed
Jan 15, 2019
Return Version
2017v2.3
Gross Receipts
$659,402
Mission and Program Overview

Mission

To promote education and information on issues affecting the water environment in hawaii.

Advance the knowledge of the environment and water quality control.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$378,222$555,854▲ $177,632
Cash and Non-Interest-Bearing Accounts$5,734$50▼ $5,684
Total Assets$383,956$555,904▲ $171,948
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$383,956$555,904▲ $171,948
Total Net Assets Fund Balance$383,956$555,904▲ $171,948
Total Liabilities and Net Assets / Fund Balance$383,956$555,904▲ $171,948
Compensation and Service Providers

Board Members and Trustees

NameTitle
Audrey HaerlePast President
Roger BabcockPresident
Lori MorikamiVice President
Sheryl NojimaHwea Delgate
Jonathan BakerPwo Representative
Shelle SilvaSecretary
Jason NikaidoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$42,788
Program Service Revenue
$597,790
Investment Income
$2,669
Other Revenue
$-7,885
All Other Contributions
$36,730
Change in Net Assets
$171,948
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$453,664
Grants and Similar Amounts Paid$9,750
Total Fundraising Expense$394
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$362,830$1,372-$364,202
Office Expenses$7,251$20,482-$27,733
Travel$20,181--$20,181
Grants to Domestic Individuals$8,750--$8,750
Fees for Services Accounting-$4,748-$4,748
Insurance-$2,090-$2,090
Grants to Domestic Orgs$1,000--$1,000
Other Expenses$12,852$1,210$394$394
Total Functional Expenses$433,118$29,902$394$463,414
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$24,040
Fundraising Gross Income$16,155
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$16,155$16,155-$16,155
Total Events$16,155$16,155$24,039$-7,884
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

The organization has the following membership classifications - active members, corporate members, professional wastewater operations division members, student members, retired members, dual members, and life members. All of the classes above except for dual members are eligible to vote for the association's officers.

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

The following members are eligible to vote for the association's officers - active members, corporate members, professional wastewater operations division members, student members, retired members, and life members.

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

The form 990 is emailed to the board of directors for review. After the form 990 is approved by the board of directors, it is filed with the irs.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Hawaii Water Environment Association
EIN
99-0298151
Phone
8088421133
Address
PO BOX 2422, HONOLULU, HI 96804

Signing Officer

Name
Roger Babcock
Title
President
Phone
8088421133
Signed
2019-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Babcock
Formed
1987
Legal Domicile
Hi
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
40

Preparer

Firm
The CPA Collective LLC
Address
711 KAPIOLANI BOULEVARD SUITE 1430, HONOLULU, HI 96813
Preparer
Ronelle K Matsunami CPA
Phone
8088331183
Raw XML Appendix395 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0648962
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0114695
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02235914
IRS990/ScheduleBRequiredInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt024039
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016155
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016155
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt016155
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt016155
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-7884
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt0965
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt0965
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt023074
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt023074
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt08000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1750
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0HWEA SCHOLARSHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1STOCKHOLM JR WATER PRIZE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt03
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt16
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION OFFERS SCHOLARSHIPS TO MEMBERS AND THEIR DEPENDENTS SEEKING HIGHER EDUCATION TO ENCOURAGE ACADEMIC EXCELLENCE AND TO ENCOURAGE STUDENTS TO PURSUE CAREERS RELATED TO THE PROTECTION AND ENHANCEMENT OF THE WATER ENVIRONMENT AND ASSOCIATED PUBLIC HEALTH. ALL SCHOLARSHIP APPLICATIONS ARE REVIEWED AND AWARDEES SELECTED BY THE ORGANIZATION'S EXECUTIVE COMMITTEE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS THE FOLLOWING MEMBERSHIP CLASSIFICATIONS - ACTIVE MEMBERS, CORPORATE MEMBERS, PROFESSIONAL WASTEWATER OPERATIONS DIVISION MEMBERS, STUDENT MEMBERS, RETIRED MEMBERS, DUAL MEMBERS, AND LIFE MEMBERS. ALL OF THE CLASSES ABOVE EXCEPT FOR DUAL MEMBERS ARE ELIGIBLE TO VOTE FOR THE ASSOCIATION'S OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FOLLOWING MEMBERS ARE ELIGIBLE TO VOTE FOR THE ASSOCIATION'S OFFICERS - ACTIVE MEMBERS, CORPORATE MEMBERS, PROFESSIONAL WASTEWATER OPERATIONS DIVISION MEMBERS, STUDENT MEMBERS, RETIRED MEMBERS, AND LIFE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS EMAILED TO THE BOARD OF DIRECTORS FOR REVIEW. AFTER THE FORM 990 IS APPROVED BY THE BOARD OF DIRECTORS, IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0383956
IRS990/TotalAssetsEOYAmt0555904
IRS990/TotalAssetsGrp/BOYAmt0383956
IRS990/TotalAssetsGrp/EOYAmt0555904
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt042788
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0394
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029902
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0433118
IRS990/TotalFunctionalExpensesGrp/TotalAmt0463414
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0383956
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0555904
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0433118
IRS990/TotalProgramServiceRevenueAmt0597790
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0-5216
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0597790
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0635362
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0383956
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0555904
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt020181
IRS990/TravelGrp/TotalAmt020181
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0383956
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0555904
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2422
IRS990/USAddress/CityNm0HONOLULU
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096804
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.HWEA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER BABCOCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08088421133
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWAII WATER ENVIRONMENT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HAWA
ReturnHeader/Filer/EIN0990298151
ReturnHeader/Filer/PhoneNum08088421133
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2422
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096804
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0525F9B3FC5AEDD97A3D04D64E00F094989A24F8E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.174.40.170
ReturnHeader/FilingSecurityInformation/IPDt02019-01-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0HS
ReturnHeader/FilingSecurityInformation/IPTm013:56:57
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0830622727
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE CPA COLLECTIVE LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0711 KAPIOLANI BOULEVARD SUITE 1430
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HONOLULU
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096813
ReturnHeader/PreparerPersonGrp/PhoneNum08088331183
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONELLE K MATSUNAMI CPA
ReturnHeader/ReturnTs02019-01-15T14:19:21-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-03-01
ReturnHeader/TaxPeriodEndDt02018-02-28
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.54$0.00$8.54$9.53$7.90$1.63
2024Detailed filing. Detailed filing data is available for this year.$6.91$0.00$6.91$8.82$7.69$1.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.79$0.00$5.79$4.98$5.03$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.86$0.00$5.86$0.39$0.42$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.92$0.00$5.92$0.52$0.90$0.38
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.06$0.00$7.06$8.38$7.34$1.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.02$0.00$6.02$5.51$5.09$0.42
2018Detailed filing. Detailed filing data is available for this year.$5.56$0.00$5.56$6.35$4.63$1.72
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.84$0.00$3.84$3.71$4.17$0.46
2016Detailed filing. Detailed filing data is available for this year.$4.29$0.00$4.29$4.36$3.84$0.51
2015Detailed filing. Detailed filing data is available for this year.$3.78$0.00$3.78$6.49$6.14$0.35
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.46$0.03$3.43$1.13$0.84$0.29
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.00$3.13$2.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$0.00$2.92$2.17
2011Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$2.69$3.25$0.57