Civic Intelligence

Hawaii Education Association (Hea)

EIN 99-0039988 • 501(c)3 • Honolulu, HI

Profile

The mission of this organization shall be to maintain and advance the best american ideals and standards of education, to foster professional zeal and growth; to cultivate helpful, friendly relations among its members and the community; to promote both personal and general welfare of the members for the best interests of education; and to encourage members in the discharge of their professional, community, and civic responsibilities.

1953 South Beretania St Ste 5-cHonolulu, HI 96826

www.heaed.com

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.07x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

0.47x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

56th percentile

7.2%

Higher net margin than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

34th percentile

-1.4%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

88th percentile

74%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$3,259,827

Down $37,313 (-1.1%) from 2023

Liabilities

Down

$287,366

Down $66,843 (-19%) from 2023

Net Assets

Up

$2,972,461

Up $29,530 (+1.0%) from 2023

Revenue

Up

$282,397

Up $24,159 (+9.4%) from 2023

Expenses

Up

$489,276

Up $62,745 (+15%) from 2023

Net Income

Down

-$206,879

Down $38,586 (-23%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,161,763Liabilities 2011: $115,082Net Assets 2011: $4,046,6812011Assets 2012: $3,717,726Liabilities 2012: $95,859Net Assets 2012: $3,621,8672012Assets 2013: $3,796,537Liabilities 2013: $96,723Net Assets 2013: $3,699,8142013Assets 2014: $3,883,189Liabilities 2014: $102,138Net Assets 2014: $3,781,0512014Assets 2015: $3,783,894Liabilities 2015: $100,700Net Assets 2015: $3,683,1942015Assets 2016: $3,877,018Liabilities 2016: $118,593Net Assets 2016: $3,758,4252016Assets 2017: $4,030,892Liabilities 2017: $95,968Net Assets 2017: $3,934,9242017Assets 2018: $3,883,663Liabilities 2018: $100,129Net Assets 2018: $3,783,5342018Assets 2019: $3,870,075Liabilities 2019: $84,830Net Assets 2019: $3,785,2452019Assets 2020: $3,399,186Liabilities 2020: $116,897Net Assets 2020: $3,282,2892020Assets 2021: $4,075,715Liabilities 2021: $226,916Net Assets 2021: $3,848,7992021Assets 2022: $3,387,973Liabilities 2022: $402,652Net Assets 2022: $2,985,3212022Assets 2023: $3,297,140Liabilities 2023: $354,209Net Assets 2023: $2,942,9312023Assets 2024: $3,259,827Liabilities 2024: $287,366Net Assets 2024: $2,972,4612024

Highlighted filing

2024

Assets$3,259,827
Liabilities$287,366
Net Assets$2,972,461

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $372,7842011Expenses 2012: $365,8422012Expenses 2013: $267,8192013Revenue 2014: $215,570Expenses 2014: $285,463Net Income 2014: -$69,8932014Revenue 2015: $225,537Expenses 2015: $256,642Net Income 2015: -$31,1052015Revenue 2016: $315,880Expenses 2016: $288,615Net Income 2016: $27,2652016Revenue 2017: $427,176Expenses 2017: $325,943Net Income 2017: $101,2332017Revenue 2018: $340,101Expenses 2018: $316,188Net Income 2018: $23,9132018Revenue 2019: $423,812Expenses 2019: $271,573Net Income 2019: $152,2392019Revenue 2020: $193,429Expenses 2020: $265,040Net Income 2020: -$71,6112020Revenue 2021: $324,712Expenses 2021: $409,195Net Income 2021: -$84,4832021Revenue 2022: $478,740Expenses 2022: $651,164Net Income 2022: -$172,4242022Revenue 2023: $258,238Expenses 2023: $426,531Net Income 2023: -$168,2932023Revenue 2024: $282,397Expenses 2024: $489,276Net Income 2024: -$206,8792024

Highlighted filing

2024

Revenue$282,397
Expenses$489,276
Net Income-$206,879

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.26$0.29$2.97$0.28$0.49$0.21
2023Detailed filing. Detailed filing data is available for this year.$3.30$0.35$2.94$0.26$0.43$0.17
2022Detailed filing. Detailed filing data is available for this year.$3.39$0.40$2.99$0.48$0.65$0.17
2021Detailed filing. Detailed filing data is available for this year.$4.08$0.23$3.85$0.32$0.41$0.08
2020Detailed filing. Detailed filing data is available for this year.$3.40$0.12$3.28$0.19$0.27$0.07
2019Detailed filing. Detailed filing data is available for this year.$3.87$0.08$3.79$0.42$0.27$0.15
2018Detailed filing. Detailed filing data is available for this year.$3.88$0.10$3.78$0.34$0.32$0.02
2017Detailed filing. Detailed filing data is available for this year.$4.03$0.10$3.93$0.43$0.33$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.88$0.12$3.76$0.32$0.29$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.78$0.10$3.68$0.23$0.26$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.88$0.10$3.78$0.22$0.29$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.80$0.10$3.70$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.10$3.62$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$0.12$4.05$0.37
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 2, 2025
Return Version
2023v6.0
Gross Receipts
$282,397
Mission and Program Overview

Mission

The mission of this organization shall be to maintain and advance the best american ideals and standards of education, to foster professional zeal and growth; to cultivate helpful, friendly relations among its members and the community; to promote both personal and general welfare of the members for the best interests of education; and to encourage members in the discharge of their professional, community, and civic responsibilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$3,021,078$2,991,433▼ $29,645
Savings and Temporary Cash Investments$189,690$182,552▼ $7,138
Investments Other Securities$72,000$72,000→ $0
Prepaid Expenses and Deferred Charges$7,698$7,662▼ $36
Inventories for Sale or Use$654$654→ $0
Accounts Receivable$388$442▲ $54
Land, Buildings, and Equipment, Net$721$173▼ $548
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$3,297,140$3,259,827▼ $37,313
Other Assets Total$4,811$4,811→ $0
Liabilities
Unsecured Notes Loans Payable$232,129$158,329▼ $73,800
Other Liabilities$116,072$121,938▲ $5,866
Accounts Payable and Accrued Expenses$6,008$7,099▲ $1,091
Total Liabilities$354,209$287,366▼ $66,843
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,837,912$2,867,442▲ $29,530
Net Assets With Donor Restrictions$105,019$105,019→ $0
Total Net Assets Fund Balance$2,942,931$2,972,461▲ $29,530
Total Liabilities and Net Assets / Fund Balance$3,297,140$3,259,827▼ $37,313

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$173$28,540$28,713
Investment Program Related Org$19,020--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joan K LewisPresident
Jacqueline YanagiDirector
Meredith MaedaDirector
Pilialoha Lee LoyDirector
June MotokawaPast Preside
Wilbur LunaTreasurer
Jonathan MedeirosVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$66,856
Program Service Revenue
$0
Investment Income
$215,541
Other Revenue
$0
All Other Contributions
$62,112
Change in Net Assets
$-206,879
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$248,863
Other Expenses$215,918
Grants and Similar Amounts Paid$24,495
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$100,684$100,685-$201,369
Conferences and Meetings$1,785$42,152-$43,937
Office Expenses$33,029$5,090-$38,119
Fees for Services Other$31,414--$31,414
Fees for Service Investment Mgmnt Fees-$30,333-$30,333
Other Employee Benefits$14,302$14,304-$28,606
Occupancy-$20,921-$20,921
Grants to Domestic Individuals$18,995--$18,995
Payroll Taxes$9,443$9,445-$18,888
Insurance-$17,306-$17,306
Interest$16,071--$16,071
Fees for Services Accounting-$8,500-$8,500
Information Technology-$6,044-$6,044
Grants to Domestic Orgs$5,500--$5,500
Fees for Services Legal-$3,141-$3,141
Other Expenses-$42-$42
Total Functional Expenses$231,223$258,053$0$489,276
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Leave$62,785
Excess Loss-invest. in Subsidiary$40,167
Dues Payable Heaia$11,746
Accrued Fed. Withheld & Er Tax$4,026
Sit Withheld$2,764
Accrued Sui$431
Payable to Hseoa, Nea$19
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

MEMBER ORGANIZATION

Form 990, Page 6, Part VI, Line 7A

Membership elects governing body annually.

Form 990, Page 6, Part VI, Line 7B

Governance decisions of the organization are subject to approval by membership.

Form 990, Page 6, Part VI, Line 11B

Form 990 return is reviewed, approved and signed by president of the association. Form 990 is subject to review by executive committee of the board of directors.

Form 990, Page 6, Part VI, Line 12C

Potential conflict of interest situations are subject to review and monitoring by the board of directors and executive committee.

Form 990, Page 6, Part VI, Line 15A

The compensation process is governed by the executive committee of the board of directors.

Form 990, Page 6, Part VI, Line 15B

The compensation process is governed by the executive committee of the board of trustees. The officers and directors of the governing board are all uncompensated.

Form 990, Page 6, Part VI, Line 19

Copies of governing documents, financial statements, and exempt-organization tax returns are available upon request at the organization's office for public inspection.

Filing and Contact Details

Filer

Filer Name
Hawaii Education Association (hea)
EIN
99-0039988
Phone
8089496657
Address
1953 SOUTH BERETANIA ST STE 5-C, HONOLULU, HI 96826

Signing Officer

Name
Joan K Lewis
Title
President
Phone
8089496657
Signed
2025-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joan K Lewis
Formed
1956
Legal Domicile
Hi
Voting Board Members
9
Independent Board Members
9
Employees
2

Preparer

Firm
Galen G L Lum C P a Inc
Address
1188 BISHOP STREET SUITE 2203, HONOLULU, HI 96813-3309
Preparer
Galen G L Lum
Phone
8085318265
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The mission of this organization shall be to maintain and advance the best american ideals and standards of education, to foster professional zeal and growth; to cultivate helpful, friendly relations among its members and the community; to promote both personal and general welfare of the members for the best interests of education; and to encourage members in the discharge of their professional, community, and civic responsibilities.

Form 990, Page 2, Part III, Line 4D

The purpose of this organization is to promote, advance and support the professionalism of hawaii educators; quality education accessible to all the children of hawaii; teaching as a profession; and the advancement of education in hawaii. All such purposes shall be accomplished exclusively within the meaning of section 501(c)(3) of the internal revenue code.

Form 990, Part XI, Line 9

Depreciation per books -548

Raw XML AppendixShowing 400 of 420 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF THIS ORGANIZATION SHALL BE TO MAINTAIN AND ADVANCE THE BEST AMERICAN IDEALS AND STANDARDS OF EDUCATION, TO FOSTER PROFESSIONAL ZEAL AND GROWTH; TO CULTIVATE HELPFUL, FRIENDLY RELATIONS AMONG ITS MEMBERS AND THE COMMUNITY; TO PROMOTE BOTH PERSONAL AND GENERAL WELFARE OF THE MEMBERS FOR THE BEST INTERESTS OF EDUCATION; AND TO ENCOURAGE MEMBERS IN THE DISCHARGE OF THEIR PROFESSIONAL, COMMUNITY, AND CIVIC RESPONSIBILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PURPOSE OF THIS ORGANIZATION IS TO PROMOTE, ADVANCE AND SUPPORT THE PROFESSIONALISM OF HAWAII EDUCATORS; QUALITY EDUCATION ACCESSIBLE TO ALL THE CHILDREN OF HAWAII; TEACHING AS A PROFESSION; AND THE ADVANCEMENT OF EDUCATION IN HAWAII. ALL SUCH PURPOSES SHALL BE ACCOMPLISHED EXCLUSIVELY WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBER ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERSHIP ELECTS GOVERNING BODY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNANCE DECISIONS OF THE ORGANIZATION ARE SUBJECT TO APPROVAL BY MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990 RETURN IS REVIEWED, APPROVED AND SIGNED BY PRESIDENT OF THE ASSOCIATION. FORM 990 IS SUBJECT TO REVIEW BY EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6POTENTIAL CONFLICT OF INTEREST SITUATIONS ARE SUBJECT TO REVIEW AND MONITORING BY THE BOARD OF DIRECTORS AND EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE COMPENSATION PROCESS IS GOVERNED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE COMPENSATION PROCESS IS GOVERNED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE OFFICERS AND DIRECTORS OF THE GOVERNING BOARD ARE ALL UNCOMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9COPIES OF GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND EXEMPT-ORGANIZATION TAX RETURNS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE FOR PUBLIC INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DEPRECIATION PER BOOKS -548
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990/USAddress/CityNm0EWA BEACH
IRS990/USAddress/StateAbbreviationCd0HI
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JOAN K LEWIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08089496657
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWAII EDUCATION ASSOCIATION (HEA)
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ReturnHeader/Filer/EIN0990039988

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