Civic Intelligence

Voluntary Employees Beneficiary Trust

EIN 23-7296050 • 501(c)9 • honolulu, HI

View Organization Page

Profile

NONE

1259 Aala St Ste 202honolulu, HI 96817

hstaveba.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.03x

Higher debt load relative to assets than 49% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

66th percentile

0.11x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Net Margin

17th percentile

-7.8%

Higher net margin than 17% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

44th percentile

$0

Higher top officer pay than 44% of similar nonprofits.

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

501(c)9 • $25M-$50M nonprofits • Source year 2024

Asset Growth

51st percentile

7.3%

Faster asset growth than 51% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

11%

Faster revenue growth than 63% of similar nonprofits.

501(c)9 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

Up

$25,288,273

Up $1,712,743 (+7.3%) from 2023

Liabilities

Up

$685,595

Up $211,379 (+45%) from 2023

Net Assets

Up

$24,602,678

Up $1,501,364 (+6.5%) from 2023

Operations
Liabilities / Revenue66th percentileNet Margin17th percentile

Revenue

Up

$6,230,806

Up $616,638 (+11%) from 2023

Expenses

Up

$6,716,442

Up $331,467 (+5.2%) from 2023

Net Income

Up

-$485,636

Up $285,171 (+37%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$40M$30M$20M$10M$0Assets 2010: $31,775,460Liabilities 2010: $12,364,651Net Assets 2010: $19,410,8092010Assets 2011: $24,276,655Liabilities 2011: $3,376,509Net Assets 2011: $20,900,1462011Assets 2012: $21,427,114Liabilities 2012: $513,254Net Assets 2012: $20,913,8602012Assets 2013: $22,211,492Liabilities 2013: $291,365Net Assets 2013: $21,920,1272013Assets 2014: $23,651,593Liabilities 2014: $310,857Net Assets 2014: $23,340,7362014Assets 2015: $21,737,063Liabilities 2015: $361,413Net Assets 2015: $21,375,6502015Assets 2016: $22,184,598Liabilities 2016: $370,632Net Assets 2016: $21,813,9662016Assets 2018: $23,211,272Liabilities 2018: $362,381Net Assets 2018: $22,848,8912018Assets 2019: $23,005,449Liabilities 2019: $388,329Net Assets 2019: $22,617,1202019Assets 2020: $23,408,760Liabilities 2020: $459,611Net Assets 2020: $22,949,1492020Assets 2021: $27,046,846Liabilities 2021: $511,008Net Assets 2021: $26,535,8382021Assets 2022: $23,380,215Liabilities 2022: $473,482Net Assets 2022: $22,906,7332022Assets 2023: $23,575,530Liabilities 2023: $474,216Net Assets 2023: $23,101,3142023Assets 2024: $25,288,273Liabilities 2024: $685,595Net Assets 2024: $24,602,6782024

Highlighted filing

2024

Assets$25,288,273
Liabilities$685,595
Net Assets$24,602,678
Open 2024 Filing

Operations Trend

Revenue Growth63rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150M$100M$50M$0-$50MExpenses 2010: $104,438,5952010Expenses 2011: $39,019,8722011Expenses 2012: $4,174,6822012Expenses 2013: $3,998,4802013Revenue 2014: $5,022,094Expenses 2014: $4,124,897Net Income 2014: $897,1972014Revenue 2015: $4,521,113Expenses 2015: $4,354,448Net Income 2015: $166,6652015Revenue 2016: $4,169,405Expenses 2016: $4,807,675Net Income 2016: -$638,2702016Revenue 2018: $4,843,453Expenses 2018: $4,870,677Net Income 2018: -$27,2242018Revenue 2019: $4,976,833Expenses 2019: $5,051,316Net Income 2019: -$74,4832019Revenue 2020: $4,973,066Expenses 2020: $5,620,370Net Income 2020: -$647,3042020Revenue 2021: $7,631,032Expenses 2021: $5,847,602Net Income 2021: $1,783,4302021Revenue 2022: $6,723,726Expenses 2022: $6,357,054Net Income 2022: $366,6722022Revenue 2023: $5,614,168Expenses 2023: $6,384,975Net Income 2023: -$770,8072023Revenue 2024: $6,230,806Expenses 2024: $6,716,442Net Income 2024: -$485,6362024

Highlighted filing

2024

Revenue$6,230,806
Expenses$6,716,442
Net Income-$485,636
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,288,273
Liabilities
$685,595
Net assets
$24,602,678
Revenue
$6,230,806
Expenses
$6,716,442
Net income
-$485,636
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$25.3$0.69$24.6$6.23$6.72$0.49
2023Detailed filing. Detailed filing data is available for this year.$23.6$0.47$23.1$5.61$6.38$0.77
2022Detailed filing. Detailed filing data is available for this year.$23.4$0.47$22.9$6.72$6.36$0.37
2021Detailed filing. Detailed filing data is available for this year.$27.0$0.51$26.5$7.63$5.85$1.78
2020Detailed filing. Detailed filing data is available for this year.$23.4$0.46$22.9$4.97$5.62$0.65
2019Detailed filing. Detailed filing data is available for this year.$23.0$0.39$22.6$4.98$5.05$0.07
2018Detailed filing. Detailed filing data is available for this year.$23.2$0.36$22.8$4.84$4.87$0.03
2016Detailed filing. Detailed filing data is available for this year.$22.2$0.37$21.8$4.17$4.81$0.64
2015Detailed filing. Detailed filing data is available for this year.$21.7$0.36$21.4$4.52$4.35$0.17
2014Detailed filing. Detailed filing data is available for this year.$23.7$0.31$23.3$5.02$4.12$0.90
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.2$0.29$21.9$4.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.4$0.51$20.9$4.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$24.3$3.38$20.9$39.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$31.8$12.4$19.4$104
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
May 22, 2025
Return Version
2023v6.0
Gross Receipts
$10,682,194
Mission and Program Overview

Mission

NONE

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$23,101,314$24,602,678▲ $1,501,364
Investments in Publicly Traded Securities$21,096,713$22,495,450▲ $1,398,737
Cash and Non-Interest-Bearing Accounts$47,859$328,047▲ $280,188
Savings and Temporary Cash Investments$91,046$109,816▲ $18,770
Prepaid Expenses and Deferred Charges$43,531$20,171▼ $23,360
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$23,575,530$25,288,273▲ $1,712,743
Other Assets Total$2,296,381$2,334,789▲ $38,408
Liabilities
Other Liabilities$471,678$682,676▲ $210,998
Accounts Payable and Accrued Expenses$2,538$2,919▲ $381
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$474,216$685,595▲ $211,379
Net Assets / Fund Balance
Total Net Assets Fund Balance$23,101,314$24,602,678▲ $1,501,364
Total Liabilities and Net Assets / Fund Balance$23,575,530$25,288,273▲ $1,712,743

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$684--
Compensation and Service Providers
Top Officer Pay44th percentile

Board Members and Trustees

NameTitle
Amber RielTrustee
Dawn RaymondTrustee
Gayle EnriquezTrustee
John KometaniTrustee
Roger TakabayashiTrustee
Romeo ElenoTrustee
Sonia PeraltaTrustee
Wilfred OkabeTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Hawaii Benefit Administrators INCThird Party Admin.200 N VINEYARD BLVD STE 100, Honolulu, HI 96817$507,225
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,148,995
Investment Income
$1,031,433
Other Revenue
$50,378
Change in Net Assets
$-485,636

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,230,806
Revenue Not Reported on Form 990
$1,987,000
Total Revenue per Audited Statements
$8,217,806
Total Revenue per Form 990
$6,230,806
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$927,503
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$5,788,939
Fees for Services Management---$507,225
Office Expenses---$96,042
Fees for Service Investment Mgmnt Fees---$79,413
Conferences and Meetings---$40,744
Information Technology---$36,405
Fees for Services Accounting---$35,300
Fees for Services Legal---$28,329
Insurance---$20,445
Other Expenses---$17,739
Advertising---$1,002
Total Functional Expenses$0$0$0$6,716,442

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,716,442
Total Expenses per Audited Statements$6,716,442
Total Expenses per Form 990$6,716,442
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Benefit Obligations$682,676
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

PART VI, SECTION A, LINE 3:

“The plan has delegated management duties to a third party admninistrator.”

PART VI, SECTION A, LINE 8B:

“The plan does not have committees with the authority to act on behalf of the governing body.”

PART VI, SECTION B, LINE 11B:

“Form 990 is made available to the board of trustees. The trustees have designated the chair and co-chair to review and approve form 990 prior to filing.”

PART VI, SECTION B, LINE 12C:

“The plan enforces compliance with the conflict of interest policy in place annually.”

PART VI, SECTION B, LINE 15:

“Members of the governing body do not receive compensation.”

PART VI, SECTION C, LINE 19:

“The plan document and any other governing documents, conflict of interest policy, including the financial statements are maintained at the plan administrator's office and are available upon written request.”

PART VII, SECTION A:

“Any trustees' compensation and/or benefits from related tax-exempt organizations is available on those organizations' form 990.”

Filing and Contact Details

Filer

Filer Name
Voluntary Employees Beneficiary Trust
EIN
23-7296050
In Care Of
% NENA GALICHA
Phone
8084406943
Address
1259 AALA ST STE 202, honolulu, HI 96817

Signing Officer

Name
Roger Takabayashi
Title
Trustee, Chair
Phone
8084406943
Signed
2025-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Takabayashi
Formed
1985
Legal Domicile
Hi
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Miller Kaplan Arase Llp
Address
3900 W ALAMEDA AVE STE 2400, BURBANK, CA 91505-4302
Preparer
Kami B Cohen
Phone
8187692010
Supplemental Narrative

Additional Explanations

PART I, LINE 1 AND PART III, LINES 1 AND 4A:

“The plan is designed to provide health and welfare benefits to approximately 8,000 members, employees, and dependents of members and employees of the hawaii state teachers association.”

PART XII, LINE 2C:

“The board of trustees assumes responsibility for oversight of the audit and the selection of an independent accountant.”

Financial Statement Notes

PART X, LINE 2:

“The plan has adopted guidance on accounting for uncertainty in income taxes issued by the financial accounting standards board. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the plan and recognize a tax liability if the plan has taken a tax position that more likely than not would not be sustained upon examination by a tax authority. The plan is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

Raw XML AppendixShowing 400 of 444 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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IRS990ScheduleD/OtherAssetsOrgGrp/Desc3OTHER RECEIVABLES
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PLAN HAS ADOPTED GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY IF THE PLAN HAS TAKEN A TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY A TAX AUTHORITY. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PLAN IS DESIGNED TO PROVIDE HEALTH AND WELFARE BENEFITS TO APPROXIMATELY 8,000 MEMBERS, EMPLOYEES, AND DEPENDENTS OF MEMBERS AND EMPLOYEES OF THE HAWAII STATE TEACHERS ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PLAN HAS DELEGATED MANAGEMENT DUTIES TO A THIRD PARTY ADMNINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PLAN DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS MADE AVAILABLE TO THE BOARD OF TRUSTEES. THE TRUSTEES HAVE DESIGNATED THE CHAIR AND CO-CHAIR TO REVIEW AND APPROVE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PLAN ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IN PLACE ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMBERS OF THE GOVERNING BODY DO NOT RECEIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PLAN DOCUMENT AND ANY OTHER GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, INCLUDING THE FINANCIAL STATEMENTS ARE MAINTAINED AT THE PLAN ADMINISTRATOR'S OFFICE AND ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ANY TRUSTEES' COMPENSATION AND/OR BENEFITS FROM RELATED TAX-EXEMPT ORGANIZATIONS IS AVAILABLE ON THOSE ORGANIZATIONS' FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 1 AND PART III, LINES 1 AND 4A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION A, LINE 3:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION A, LINE 8B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION B, LINE 11B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, SECTION B, LINE 12C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VI, SECTION B, LINE 15:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VI, SECTION C, LINE 19:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART VII, SECTION A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART XII, LINE 2C:
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