Hawaii Rural Water Association
Nonprofit profile at a glance
- EIN
- 270711752
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Waikoloa, HI, USA
- Phone
- 8083158925
- Rating
- 85
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Water Resource, Wetlands Conservation and Management
Reported finances
- Revenue
- $1,557,790
- Expenses
- $1,503,219
- Assets
- $562,784
- Liabilities
- $444,257
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- KEVIN IHU (PRESIDENT)
Highest reported compensation
- JUANITA N REYHER-COLON (EXECUTIVE DI): $110,045 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To enhance the quality of life in rural and small municipalities in the state of Hawaii by providing training and technical assistance to non- profit public water, waste and like utilities.
What it reported doing in 2024
The wastewater technical assistance and training program provides full-time wastewater technician assistance/training. These technicians provide technical assistance/training to system operators in the areas of water and wastewater treatment, facility operations/maintenance, system financial management, regulatory compliance, and conservation issues.
Operating model
- Revenue model
- Grant-funded. 85% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 82
- Transparency & Controls: 92
- Accountability: 95
- Sustainability: 33
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85%; rating input score 85
- Program expense ratio: 87.1%; rating input score 87
- Fundraising efficiency: $14.75 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 8 controls in place; rating input score 88
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 3.5%; rating input score 46; 46th percentile among comparable filings
- Total-asset coverage ratio: 0.37; rating input score 18; 18th percentile among comparable filings
- Liabilities to assets ratio: 0.79; rating input score 9; 9th percentile among comparable filings
- Officer compensation ratio: 7.3%; rating input score 46; 46th percentile among comparable filings
Growth
- Program expense growth: 18.5% per year; rating input score 100; 81st percentile among comparable filings
- Revenue growth: 0.4% per year; rating input score 100; 16th percentile among comparable filings
- Asset growth: -1.5% per year; rating input score 0; 13th percentile among comparable filings
Details
- Where the money goes: 85% of revenue deployed · 87.1% of spending went to programs
- Governance: 6 of 6 board members independent · 7 of 8 filing controls reported
- Programs: 4 filed program accomplishments · $1.3M in reported program spending
- Leadership: top reported pay $110K · 7 people listed
- Consistency: 30 of 30 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 10 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Fundraising efficiency scored 50/100.
- Moderate — Sustainability: Operating margin scored 46/100.
- High — Sustainability: Total-asset coverage ratio scored 18/100.
- Review — Accountability: Governance controls: Other executive compensation review process not reported.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 9/100.
- Moderate — Sustainability: Officer compensation ratio scored 46/100.