Civic Intelligence

Hawaii Water Environment Association

990 • Fiscal year 2019 • EIN 99-0298151

Mar 01, 2018 to Feb 28, 2019 • Filed on Jan 13, 2020

PO Box 2422Honolulu, HI 96804

(808) 768-7251

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.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

59th percentile

7.6%

Higher net margin than 59% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

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.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

62nd percentile

8.3%

Faster asset growth than 62% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

21st percentile

-13%

Faster revenue growth than 21% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$601,837

Up $45,933 (+8.3%) from 2018

Net Assets

Up

$601,837

Up $45,933 (+8.3%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$551,350

Down $84,012 (-13%) from 2018

Expenses

Up

$509,334

Up $45,920 (+9.9%) from 2018

Net Income

Down

$42,016

Down $129,932 (-76%) from 2018

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

2019

Assets$601,837
Liabilities$0
Net Assets$601,837

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

2019

Revenue$551,350
Expenses$509,334
Net Income$42,016
Jump To
Filing Snapshot
Filing Period
Mar 1, 2018 to Feb 28, 2019
Signed
Jan 13, 2020
Return Version
2018v3.1
Gross Receipts
$551,350
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$555,854$394,488▼ $161,366
Cash and Non-Interest-Bearing Accounts$50$207,349▲ $207,299
Total Assets$555,904$601,837▲ $45,933
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$555,904$601,837▲ $45,933
Total Net Assets Fund Balance$555,904$601,837▲ $45,933
Total Liabilities and Net Assets / Fund Balance$555,904$601,837▲ $45,933
Compensation and Service Providers

Board Members and Trustees

NameTitle
Roger BabcockPast President
Scott McadamPresident
Jason NikaidoVice President
Sheryl NojimaHwea Delgate
Herman Ellis IiiPwo Representative
Jonathan BakerSecretary
Shelle SilvaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,426
Program Service Revenue
$527,628
Investment Income
$4,296
Other Revenue
$0
All Other Contributions
$15,066
Change in Net Assets
$42,016
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$506,134
Grants and Similar Amounts Paid$3,200
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$418,900--$418,900
Other Expenses$35,494--$35,494
Office Expenses-$21,774-$21,774
Travel$20,723--$20,723
Fees for Services Other$950$3,924-$4,874
Grants to Domestic Orgs$3,200--$3,200
Fees for Services Accounting-$2,269-$2,269
Insurance-$2,100-$2,100
Total Functional Expenses$479,267$30,067$0$509,334
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
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
8087687251
Address
PO BOX 2422, HONOLULU, HI 96804

Signing Officer

Name
Scott Mcadam
Title
President
Phone
8088421133
Signed
2020-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Mcadam
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 Appendix364 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4PAST PRESIDENT
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE WATER REUSE CONFERENCE PROVIDES A FORUM TO REVIEW, DISCUSS, AND ADDRESS LOCAL AND NATIONAL ISSUES INVOLVING THE USE OF TREATED WASTEWATER, INCLUDING TECHNOLOGICAL ADVANCEMENTS, AND REGULATORY POLICIES.
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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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0555904
IRS990/TotalAssetsEOYAmt0601837
IRS990/TotalAssetsGrp/BOYAmt0555904
IRS990/TotalAssetsGrp/EOYAmt0601837
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt019426
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030067
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0479267
IRS990/TotalFunctionalExpensesGrp/TotalAmt0509334
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0555904
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0601837
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0479267
IRS990/TotalProgramServiceRevenueAmt0527628
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04296
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0527628
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0551350
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0555904
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0601837
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt020723
IRS990/TravelGrp/TotalAmt020723
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0555904
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0601837
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/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT MCADAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08088421133
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-01-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWAII WATER ENVIRONMENT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HAWA
ReturnHeader/Filer/EIN0990298151
ReturnHeader/Filer/PhoneNum08087687251
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/IPv4AddressTxt072.234.101.125
ReturnHeader/FilingSecurityInformation/IPDt02020-01-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0HS
ReturnHeader/FilingSecurityInformation/IPTm012:42:32
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/ReturnTs02020-01-13T23:30:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-03-01
ReturnHeader/TaxPeriodEndDt02019-02-28
ReturnHeader/TaxYr02018

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
2019Detailed filing. Detailed filing data is available for this year.$6.02$0.00$6.02$5.51$5.09$0.42
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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