{"success":true,"data":{"_id":202663131,"filings":[{"Organization":{"value":null,"Person":["Mike Armstrong","Kerry Humble","Rick Strojny","Rocky Campbell","Mike Hamilton","Paul Ponthieux","Stan Osserman"],"Title":["Treasurer","Director","Secretary","President","Vice President","Director","Director"],"Hours":[3.0,1.0,3.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization is organized exclusively to ensure the availability and provision of water resources to the rural communities known as pu'uanahulu, pu'u lani ranch and pu'uwa'awa'a.","year":2019,"name":"NAPUU WATER INC","phone":8083252314,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Mike Armstrong","year_formation":2005,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"71-1645 MAMALAHOA HIGHWAY No 4, KAILUA KONA, HI, 96740, USA","city":"KAILUA KONA","state":"HI","country":"USA","zip_code":96740},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":315032,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":310938,"Total revenue":310938,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4094,"Investment income total":4094,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":409710,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":409710,"Management services":0,"Legal":2402,"Accounting":35470,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":3672,"Payments to affiliates":0,"Depreciation and depletion":35937,"Insurance":21232,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":305136,"Electricity":109012,"Plant maintenance and o":102461,"General and administrat":58519,"Repairs and maintenance":35144},"All other expenses":5861},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":879893,"Non-interest bearing cash":13176,"Savings and temp cash investments":509360,"Pledges and grants receivable":0,"Accounts receivable":108583,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":7543,"Land, building, equipment":222141,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":6228,"Other assets":12862},"Liabilities":{"value":99451,"Sum of Total Liabilities":0,"Accounts payable, accrued":31930,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":34755,"Unsecured notes loans payable":0,"Other liabilities":32766},"Fund balance":{"value":780442,"Net assets without donor restriction":780442,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.30053454887122577,"percentile":0.11295929487133761},"Liabilities to Assets Ratio":{"score":0.11302624296363308,"percentile":0.313361453739801},"Operating Reserve Ratio":{"score":2.147599521612848,"percentile":0.6344110120347378},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.1805130956400283,"percentile":0.0845402005850748},"Asset Growth":{"score":-0.025020280659026565,"percentile":0.22905260053263027},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.3443418611291916,"percentile":0.046296853661009565}},"source_xml":"202011419349301121_public.xml"},{"Organization":{"value":null,"Person":["ANDREW HEDGES","MIKE HAMILTON","ROBERT RYAN","RICK STOJNY","KERRY HUMBLE","STAN OSSERMAN","JASON EGAMI"],"Title":["PRESIDENT/TREASURER","VICE PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","DIRECTOR"],"Hours":[4.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization is organized exclusively to ensure the availability and provision of water resources to the rural communities known as puuanahulu, puu lani ranch and puuwaawaa.","year":2021,"name":"NAPUU WATER INC","phone":8083252314,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANDREW HEDGES","year_formation":2005,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"71-1645 MAMALAHOA HWY, KAILUA KONA, HI, 96740, USA","city":"KAILUA KONA","state":"HI","country":"USA","zip_code":96740},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":363801,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":363234,"Total revenue":363234,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":567,"Investment income total":567,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":365106,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":365106,"Management services":0,"Legal":20035,"Accounting":26680,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":-1806,"Payments to affiliates":0,"Depreciation and depletion":47855,"Insurance":12656,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":259686,"ELECTRICITY":81128,"PLANT MAINTENANCE & OPERATIONS":103026,"REPAIR & MAINTENANCE":16319,"GENERAL & ADMINISTRATIVE":59213},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":365106,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":949440,"Non-interest bearing cash":67425,"Savings and temp cash investments":615379,"Pledges and grants receivable":0,"Accounts receivable":33609,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":9545,"Land, building, equipment":205499,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":5121,"Other assets":12862},"Liabilities":{"value":38787,"Sum of Total Liabilities":0,"Accounts payable, accrued":6021,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":32766},"Fund balance":{"value":910653,"Net assets without donor restriction":910653,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.003587125928735765,"percentile":0.37617459793069813},"Liabilities to Assets Ratio":{"score":0.04085250252780587,"percentile":0.40508420554116215},"Operating Reserve Ratio":{"score":2.6004502801926015,"percentile":0.680580381908061},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.7390372672027403,"percentile":0.9650887188614234},"Revenue Growth":{"score":-0.021567860625956406,"percentile":0.29158719106704056},"Asset Growth":{"score":-0.0017109873225534453,"percentile":0.3119632659503811},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6602883482732438,"percentile":0.7664360909954298}},"source_xml":"202222249349302597_public.xml"},{"Organization":{"value":null,"Person":["Mike Armstrong","Kerry Humble","Rick Strojny","Rocky Campbell","Mike Hamilton","Paul Ponthieux","Craig Nichols"],"Title":["Treasurer","Director","Secretary","President","Vice President","Director","Director"],"Hours":[3.0,1.0,3.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization is organized exclusively to ensure the availability and provision of water resources to the rural communities known as pu'uanahulu, pu'u lani ranch and pu'uwa'awa'a.","year":2017,"name":"NAPUU WATER INC","phone":8083252314,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Rocky Campbell","year_formation":2005,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"71-1645 MAMALAHOA HIGHWAY No 4, KAILUA KONA, HI, 96740, USA","city":"KAILUA KONA","state":"HI","country":"USA","zip_code":96740},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":445132,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":444271,"Total revenue":444271,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":861,"Investment income total":861,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":385814,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":385814,"Management services":0,"Legal":2417,"Accounting":31757,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":9718,"Payments to affiliates":0,"Depreciation and depletion":29526,"Insurance":11635,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":300761,"Electricity":140444,"Plant operations":91977,"General and administrat":42868,"Repairs and maintenance":25472},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":926054,"Non-interest bearing cash":51894,"Savings and temp cash investments":560113,"Pledges and grants receivable":0,"Accounts receivable":60711,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":12270,"Land, building, equipment":220868,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":7336,"Other assets":12862},"Liabilities":{"value":236670,"Sum of Total Liabilities":0,"Accounts payable, accrued":27111,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":176793,"Unsecured notes loans payable":0,"Other liabilities":32766},"Fund balance":{"value":689384,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":689384,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.13325934778897047,"percentile":0.6755819975180769},"Liabilities to Assets Ratio":{"score":0.25556824979968773,"percentile":0.22173292824216323},"Operating Reserve Ratio":{"score":2.4002602290222748,"percentile":0.6617489100711987},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5180958448345295,"percentile":0.3683073876541057}},"source_xml":"201802409349301035_public.xml"},{"Organization":{"value":null,"Person":["ANDREW HEDGES","MIKE HAMILTON","ROBERT RYAN","RICK STOJNY","KERRY HUMBLE","STAN OSSERMAN","JASON EGAMI"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","SECRETARY","DIRECTOR"],"Hours":[4.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization is organized exclusively to ensure the availability and provision of water resources to the rural communities known as puuanahulu, puu lani ranch and puuwaawaa.","year":2022,"name":"NAPUU WATER INC","phone":8083252314,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANDREW HEDGES","year_formation":2005,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"71-1645 MAMALAHOA HWY, KAILUA KONA, HI, 96740, USA","city":"KAILUA KONA","state":"HI","country":"USA","zip_code":96740},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":381748,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":381268,"Total revenue":381268,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":480,"Investment income total":480,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":394251,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":394251,"Management services":0,"Legal":10384,"Accounting":32346,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":82,"Payments to affiliates":0,"Depreciation and depletion":48130,"Insurance":10035,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":293274,"ELECTRICITY":130003,"PLANT MAINTENANCE & OPERATIONS":116151,"REPAIR & MAINTENANCE":8826,"GENERAL & ADMINISTRATIVE":38294},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":394251,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1013898,"Non-interest bearing cash":80323,"Savings and temp cash investments":646591,"Pledges and grants receivable":0,"Accounts receivable":38471,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":12715,"Land, building, equipment":217869,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":4567,"Other assets":13362},"Liabilities":{"value":38858,"Sum of Total Liabilities":0,"Accounts payable, accrued":6092,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":32766},"Fund balance":{"value":975040,"Net assets without donor restriction":975040,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.03275197250542242,"percentile":0.3139520641150562},"Liabilities to Assets Ratio":{"score":0.038325354226953795,"percentile":0.410215237458479},"Operating Reserve Ratio":{"score":2.5717068567993486,"percentile":0.6779574391720401},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.5129995025700548,"percentile":0.9341812903330845},"Revenue Growth":{"score":-0.007645406348191544,"percentile":0.33869469919097966},"Asset Growth":{"score":0.012854705254913154,"percentile":0.37372179811356143},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6538857703814307,"percentile":0.7511132647239221}},"source_xml":"202302589349302375_public.xml"},{"Organization":{"value":null,"Person":["ANDREW HEDGES","MIKE HAMILTON","ROBERT RYAN","RICK STOJNY","KERRY HUMBLE","RICKY MALONE","JASON EGAMI"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","SECRETARY","DIRECTOR"],"Hours":[4.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization is organized exclusively to ensure the availability and provision of water resources to the rural communities known as puuanahulu, puu lani ranch and puuwaawaa.","year":2024,"name":"NAPUU WATER INC","phone":8083252314,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANDREW HEDGES","year_formation":2005,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"71-1645 MAMALAHOA HWY, KAILUA KONA, HI, 96740, USA","city":"KAILUA KONA","state":"HI","country":"USA","zip_code":96740},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":593445,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":591684,"Total revenue":591684,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1761,"Investment income total":1761,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":473506,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":473506,"Management services":0,"Legal":1832,"Accounting":32137,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":51301,"Insurance":14367,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":370832,"ELECTRICITY":191399,"PLANT MAINTENANCE & OPERATIONS":121103,"REPAIR & MAINTENANCE":6144,"GENERAL & ADMINISTRATIVE":52186},"All other expenses":3037},"Functional Expenses":{"value":null,"Program Service Expenses":473506,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1897893,"Non-interest bearing cash":244748,"Savings and temp cash investments":811130,"Pledges and grants receivable":0,"Accounts receivable":54921,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":10836,"Land, building, equipment":759936,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":3460,"Other assets":12862},"Liabilities":{"value":37085,"Sum of Total Liabilities":0,"Accounts payable, accrued":4319,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":32766},"Fund balance":{"value":1860808,"Net assets without donor restriction":1860808,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.20210634515414233,"percentile":0.7584072648730434},"Liabilities to Assets Ratio":{"score":0.019540089983998043,"percentile":0.45912176168774876},"Operating Reserve Ratio":{"score":4.008170962986742,"percentile":0.7691226348499542},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.3024206335680142,"percentile":0.8663000288774388},"Revenue Growth":{"score":0.1186253485802154,"percentile":0.8015440733670022},"Asset Growth":{"score":0.11590022595973942,"percentile":0.7194955067907695},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7964744472419424,"percentile":0.9566965170467943}},"source_xml":"202542309349301489_public.xml"},{"Organization":{"value":null,"Person":["MIKE ARMSTRONG","MIKE HAMILTON","ELLIOT PARSONS","RICK STOJNY","KERRY HUMBLE","STAN OSSERMAN","JIM HIGGINS"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,3.0,3.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization is organized exclusively to ensure the availability and provision of water resources to the rural communities known as puuanahulu, puu lani ranch and puuwaawaa.","year":2020,"name":"NAPUU WATER INC","phone":8083252314,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"MIKE ARMSTRONG","year_formation":2005,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"71-1645 MAMALAHOA HWY, KAILUA KONA, HI, 96740, USA","city":"KAILUA KONA","state":"HI","country":"USA","zip_code":96740},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":403837,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":402117,"Total revenue":402117,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1720,"Investment income total":1720,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":398595,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":398595,"Management services":0,"Legal":796,"Accounting":27256,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":1116,"Payments to affiliates":0,"Depreciation and depletion":37100,"Insurance":14552,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":317775,"ELECTRICITY":106428,"PLANT MAINTENANCE & OPERATIONS":101152,"REPAIR & MAINTENANCE":51606,"GENERAL & ADMINISTRATIVE":58589},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":398595,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":898901,"Non-interest bearing cash":57494,"Savings and temp cash investments":552055,"Pledges and grants receivable":0,"Accounts receivable":38709,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":9532,"Land, building, equipment":222574,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":5675,"Other assets":12862},"Liabilities":{"value":76776,"Sum of Total Liabilities":0,"Accounts payable, accrued":26126,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":17884,"Unsecured notes loans payable":0,"Other liabilities":32766},"Fund balance":{"value":822125,"Net assets without donor restriction":822125,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.012980484700510355,"percentile":0.43332832655244},"Liabilities to Assets Ratio":{"score":0.08541096294252648,"percentile":0.3406670075200784},"Operating Reserve Ratio":{"score":2.2551737979653534,"percentile":0.6465025375591698},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":1.2,"percentile":0.9924014632378207},"Revenue Growth":{"score":-0.03495779576300977,"percentile":0.25424744761189644},"Asset Growth":{"score":-0.017787228378568568,"percentile":0.25330300572469594},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6608288060670162,"percentile":0.7677171928630266}},"source_xml":"202103139349305710_public.xml"},{"Organization":{"value":null,"Person":["ANDREW HEDGES","MIKE HAMILTON","ROBERT RYAN","RICK STOJNY","KERRY HUMBLE","RICKY MALONE","JASON EGAMI"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","SECRETARY","DIRECTOR"],"Hours":[4.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization is organized exclusively to ensure the availability and provision of water resources to the rural communities known as puuanahulu, puu lani ranch and puuwaawaa.","year":2023,"name":"NAPUU WATER INC","phone":8083252314,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANDREW HEDGES","year_formation":2005,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"71-1645 MAMALAHOA HWY, KAILUA KONA, HI, 96740, USA","city":"KAILUA KONA","state":"HI","country":"USA","zip_code":96740},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1045078,"Contributions":{"value":624842,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":624842,"Related organizations":0},"Program revenue":{"value":418966,"Total revenue":418966,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1270,"Investment income total":1270,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":392831,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":392831,"Management services":0,"Legal":0,"Accounting":35927,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":47367,"Insurance":13503,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":296034,"ELECTRICITY":144688,"PLANT MAINTENANCE & OPERATIONS":112940,"REPAIR & MAINTENANCE":1790,"GENERAL & ADMINISTRATIVE":36616},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":392831,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1774384,"Non-interest bearing cash":98362,"Savings and temp cash investments":596211,"Pledges and grants receivable":0,"Accounts receivable":41670,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":11003,"Land, building, equipment":1010262,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":4014,"Other assets":12862},"Liabilities":{"value":39594,"Sum of Total Liabilities":0,"Accounts payable, accrued":6828,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":32766},"Fund balance":{"value":1734790,"Net assets without donor restriction":1734790,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.6241132240847095,"percentile":0.9466788025057274},"Liabilities to Assets Ratio":{"score":0.022314222851423367,"percentile":0.45023724544559207},"Operating Reserve Ratio":{"score":4.516914398303596,"percentile":0.7897650466558036},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.37595540446342257,"percentile":0.8942250263710142},"Revenue Growth":{"score":0.15037639491883653,"percentile":0.8487778465563093},"Asset Growth":{"score":0.09182141555729453,"percentile":0.6620220156458387},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8347405089717576,"percentile":0.975888446944964}},"source_xml":"202443069349303014_public.xml"},{"Organization":{"value":null,"Person":["Mike Armstrong","Kerry Humble","Rick Strojny","Rocky Campbell","Mike Hamilton","Paul Ponthieux","Craig Nichols"],"Title":["Treasurer","Director","Secretary","President","Vice President","Director","Director"],"Hours":[3.0,1.0,3.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization is organized exclusively to ensure the availability and provision of water resources to the rural communities known as pu'uanahulu, pu'u lani ranch and pu'uwa'awa'a.","year":2018,"name":"NAPUU WATER INC","phone":8083252314,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Rocky Campbell","year_formation":2005,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"71-1645 MAMALAHOA HIGHWAY No 4, KAILUA KONA, HI, 96740, USA","city":"KAILUA KONA","state":"HI","country":"USA","zip_code":96740},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":320921,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":319836,"Total revenue":319836,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1085,"Investment income total":1085,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":358921,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":358921,"Management services":0,"Legal":2375,"Accounting":30407,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":8072,"Payments to affiliates":0,"Depreciation and depletion":32811,"Insurance":11966,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":273290,"Electricity":121219,"Plant operations":97593,"General and administrat":49778,"Repairs and maintenance":4700},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":961468,"Non-interest bearing cash":57957,"Savings and temp cash investments":583748,"Pledges and grants receivable":0,"Accounts receivable":55377,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":9325,"Land, building, equipment":235417,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":6782,"Other assets":12862},"Liabilities":{"value":203095,"Sum of Total Liabilities":0,"Accounts payable, accrued":27355,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":142974,"Unsecured notes loans payable":0,"Other liabilities":32766},"Fund balance":{"value":758373,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":758373,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.11840920351114449,"percentile":0.20584594997960942},"Liabilities to Assets Ratio":{"score":0.2112342792479833,"percentile":0.24467006864591065},"Operating Reserve Ratio":{"score":2.678773323377568,"percentile":0.6873514502777643},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4083645172534739,"percentile":0.13511725001864858}},"source_xml":"201941439349300934_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ANDREW HEDGES","MIKE HAMILTON","ROBERT RYAN","RICK STOJNY","KERRY HUMBLE","RICKY MALONE","JASON EGAMI"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","SECRETARY","DIRECTOR"],"Hours":[4.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization is organized exclusively to ensure the availability and provision of water resources to the rural communities known as puuanahulu, puu lani ranch and puuwaawaa.","year":2024,"name":"NAPUU WATER INC","phone":8083252314,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"ANDREW HEDGES","year_formation":2005,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"71-1645 MAMALAHOA HWY, KAILUA KONA, HI, 96740, USA","city":"KAILUA KONA","state":"HI","country":"USA","zip_code":96740},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":593445,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":591684,"Total revenue":591684,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1761,"Investment income total":1761,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":473506,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":473506,"Management services":0,"Legal":1832,"Accounting":32137,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":51301,"Insurance":14367,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":370832,"ELECTRICITY":191399,"PLANT MAINTENANCE & OPERATIONS":121103,"REPAIR & MAINTENANCE":6144,"GENERAL & ADMINISTRATIVE":52186},"All other expenses":3037},"Functional Expenses":{"value":null,"Program Service Expenses":473506,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1897893,"Non-interest bearing cash":244748,"Savings and temp cash investments":811130,"Pledges and grants receivable":0,"Accounts receivable":54921,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":10836,"Land, building, equipment":759936,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":3460,"Other assets":12862},"Liabilities":{"value":37085,"Sum of Total Liabilities":0,"Accounts payable, accrued":4319,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":32766},"Fund balance":{"value":1860808,"Net assets without donor restriction":1860808,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.20210634515414233,"percentile":0.7584072648730434},"Liabilities to Assets Ratio":{"score":0.019540089983998043,"percentile":0.45912176168774876},"Operating Reserve Ratio":{"score":4.008170962986742,"percentile":0.7691226348499542},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.3024206335680142,"percentile":0.8663000288774388},"Revenue Growth":{"score":0.1186253485802154,"percentile":0.8015440733670022},"Asset Growth":{"score":0.11590022595973942,"percentile":0.7194955067907695},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7964744472419424,"percentile":0.9566965170467943}},"source_xml":"202542309349301489_public.xml"},"sector":"Mutual/Membership Benefit","donation_categories":[],"zakat_policy":null},"error":null}