Civic Intelligence

Hawaii Nurses Association Office &

EIN 99-0073517 • 501(c)5 • Honolulu, HI

Profile

The hawaii nurses assoc. Opeiu local 50 promotes the professional & educational advancement of nurses, their economic & general welfare and projects a positive image of nurses.

1600 ALA MOANA BLVD Suite 100Honolulu, HI 96815

www.hawaiinurses.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.09x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.09x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

42nd percentile

4.0%

Higher net margin than 42% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

40th percentile

2.5%

Faster asset growth than 40% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

31%

Faster revenue growth than 90% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,885,663

Up $93,832 (+2.5%) from 2023

Liabilities

Down

$341,401

Down $56,046 (-14%) from 2023

Net Assets

Up

$3,544,262

Up $149,878 (+4.4%) from 2023

Revenue

Up

$3,710,698

Up $871,349 (+31%) from 2023

Expenses

Up

$3,563,271

Up $677,232 (+23%) from 2023

Net Income

Up

$147,427

Up $194,117 (+416%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,762,739Liabilities 2010: $193,398Net Assets 2010: $1,569,3412010Assets 2011: $1,821,833Liabilities 2011: $128,384Net Assets 2011: $1,693,4492011Assets 2012: $1,940,880Liabilities 2012: $175,896Net Assets 2012: $1,764,9842012Assets 2013: $2,073,871Liabilities 2013: $143,864Net Assets 2013: $1,930,0072013Assets 2014: $2,502,910Liabilities 2014: $258,250Net Assets 2014: $2,244,6602014Assets 2015: $2,792,452Liabilities 2015: $251,052Net Assets 2015: $2,541,4002015Assets 2016: $2,848,223Liabilities 2016: $276,736Net Assets 2016: $2,571,4872016Assets 2017: $2,881,641Liabilities 2017: $260,777Net Assets 2017: $2,620,8642017Assets 2018: $2,960,541Liabilities 2018: $216,363Net Assets 2018: $2,744,1782018Assets 2019: $3,282,026Liabilities 2019: $229,866Net Assets 2019: $3,052,1602019Assets 2020: $3,515,284Liabilities 2020: $371,210Net Assets 2020: $3,144,0742020Assets 2021: $3,431,443Liabilities 2021: $390,505Net Assets 2021: $3,040,9382021Assets 2022: $3,893,660Liabilities 2022: $865,507Net Assets 2022: $3,028,1532022Assets 2023: $3,791,831Liabilities 2023: $397,447Net Assets 2023: $3,394,3842023Assets 2024: $3,885,663Liabilities 2024: $341,401Net Assets 2024: $3,544,2622024

Highlighted filing

2024

Assets$3,885,663
Liabilities$341,401
Net Assets$3,544,262

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,716,436Expenses 2010: $1,564,500Net Income 2010: $151,9362010Revenue 2011: $1,716,483Expenses 2011: $1,590,382Net Income 2011: $126,1012011Revenue 2012: $1,655,508Expenses 2012: $1,583,662Net Income 2012: $71,8462012Revenue 2013: $2,225,759Expenses 2013: $2,058,594Net Income 2013: $167,1652013Revenue 2014: $2,473,366Expenses 2014: $2,121,320Net Income 2014: $352,0462014Revenue 2015: $2,578,182Expenses 2015: $2,279,299Net Income 2015: $298,8832015Revenue 2016: $2,689,688Expenses 2016: $2,660,690Net Income 2016: $28,9982016Revenue 2017: $2,856,436Expenses 2017: $2,812,265Net Income 2017: $44,1712017Revenue 2018: $2,887,015Expenses 2018: $2,757,426Net Income 2018: $129,5892018Revenue 2019: $3,040,892Expenses 2019: $2,740,024Net Income 2019: $300,8682019Revenue 2020: $2,653,065Expenses 2020: $2,380,203Net Income 2020: $272,8622020Revenue 2021: $2,686,287Expenses 2021: $2,747,569Net Income 2021: -$61,2822021Revenue 2022: $2,662,200Expenses 2022: $2,665,890Net Income 2022: -$3,6902022Revenue 2023: $2,839,349Expenses 2023: $2,886,039Net Income 2023: -$46,6902023Revenue 2024: $3,710,698Expenses 2024: $3,563,271Net Income 2024: $147,4272024

Highlighted filing

2024

Revenue$3,710,698
Expenses$3,563,271
Net Income$147,427

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.89$0.34$3.54$3.71$3.56$0.15
2023Detailed filing. Detailed filing data is available for this year.$3.79$0.40$3.39$2.84$2.89$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.89$0.87$3.03$2.66$2.67$0.00
2021Detailed filing. Detailed filing data is available for this year.$3.43$0.39$3.04$2.69$2.75$0.06
2020Detailed filing. Detailed filing data is available for this year.$3.52$0.37$3.14$2.65$2.38$0.27
2019Detailed filing. Detailed filing data is available for this year.$3.28$0.23$3.05$3.04$2.74$0.30
2018Detailed filing. Detailed filing data is available for this year.$2.96$0.22$2.74$2.89$2.76$0.13
2017Detailed filing. Detailed filing data is available for this year.$2.88$0.26$2.62$2.86$2.81$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.85$0.28$2.57$2.69$2.66$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.79$0.25$2.54$2.58$2.28$0.30
2014Detailed filing. Detailed filing data is available for this year.$2.50$0.26$2.24$2.47$2.12$0.35
2013Detailed filing. Detailed filing data is available for this year.$2.07$0.14$1.93$2.23$2.06$0.17
2012Summary only. Only limited summary data is available for this year.$1.94$0.18$1.76$1.66$1.58$0.07
2011Summary only. Only limited summary data is available for this year.$1.82$0.13$1.69$1.72$1.59$0.13
2010Summary only. Only limited summary data is available for this year.$1.76$0.19$1.57$1.72$1.56$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$3,710,698
Mission and Program Overview

Mission

The hawaii nurses association office and professional employees international union local 50 strives to stimulate and promote the professional and educational advancement of nurses and other health care professionals and advance their economic and general welfare; foster high standards of nursing; and promote continual improvement of health standards and availability of health care services for all people.

The hawaii nurses assoc. Opeiu local 50 promotes the professional & educational advancement of nurses, their economic & general welfare and projects a positive image of nurses.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,224,745$1,776,869▼ $447,876
Land, Buildings, and Equipment, Net$1,453,393$1,429,396▼ $23,997
Savings and Temporary Cash Investments$113,693$556,034▲ $442,341
Investments in Publicly Traded Securities$0$123,364▲ $123,364
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
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$3,791,831$3,885,663▲ $93,832
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$350,000$250,000▼ $100,000
Other Liabilities$47,447$91,401▲ $43,954
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$397,447$341,401▼ $56,046
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,335,394$3,475,816▲ $140,422
Net Assets With Donor Restrictions$58,990$68,446▲ $9,456
Total Net Assets Fund Balance$3,394,384$3,544,262▲ $149,878
Total Liabilities and Net Assets / Fund Balance$3,791,831$3,885,663▲ $93,832

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,114,245$106,182$1,220,427
Land$303,087-$303,087
Equipment$12,064$42,800$54,864
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rosalee Agas-YuuPresidentPT$62,957$62,957
Debrah Trankeltrustee (SENIOR)-$24,392$24,392
Christy LashleyExec Board-$18,666$18,666
Paulette VasuTreasurerPT$15,129$15,129
Cheryl Lynn MillerSecretary-$9,216$9,216
Daniel RossTrustee - TERM. 7/2024-$4,895$4,895
Joan CraftVice President-$2,587$2,587
Diana RodriguezExec Board-$2,071$2,071
Melissa SamiaExec Board-$1,440$1,440
Patricia HalvorsenExec Board-$1,440$1,440
Andrew PangExec Board-$1,320$1,320
Rory RamosExec Board-$730$730
Craig DayExec Board-$582$582

Board Members and Trustees

NameTitle
Billy CraftExec Board
Doryn AbayonExec Board
Elizabeth JoyceExec Board
Kathleen TorresExec Board
Lisa HabermanExec Board
Patrick SwitzerExec Board
Kari DeludeExec Board - TERM. 1/2024
Michael Akertrustee
Paul SilvaTrustee
Jill Michele A TeruyaTrustee - TERM. 1/2024

Highest Paid Contractors

ContractorServicesLocationCompensation
Withum SmithbrownAccounting4600 EAST WEST HIGHWAY SUITE 900, Bethesda, MD 20814$113,353
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,781,910
Investment Income
$9,947
Other Revenue
$918,841
Change in Net Assets
$147,427

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,710,698
Revenue Not Reported on Form 990
$2,451
Total Revenue per Audited Statements
$3,713,149
Total Revenue per Form 990
$3,710,698
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,914,279
Salaries, Compensation, and Employee Benefits$1,648,504
Grants and Similar Amounts Paid$488
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates---$1,257,281
Other Salaries and Wages---$1,194,917
Office Expenses---$168,556
Current Officers, Directors, Trustees, and Key Employees---$145,545
Fees for Services Accounting---$142,117
Other Employee Benefits---$136,738
Fees for Services Legal---$116,155
Payroll Taxes---$113,466
Pension Plan Contributions---$57,838
Occupancy---$43,388
Fees for Services Other---$41,951
Depreciation Depletion---$34,835
Insurance---$29,843
Travel---$20,559
Conferences and Meetings---$15,159
Information Technology---$14,038
Other Expenses---$823
Grants to Domestic Orgs---$488
All Other Expenses---$316
Interest---$115
Total Functional Expenses$0$0$0$3,563,271

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,563,271
Total Expenses per Audited Statements$3,563,271
Total Expenses per Form 990$3,563,271
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
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
Accrued Vacation$91,401
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

PART VI, SECTION A, LINE 6 - MEMBERS OF THE ORGANIZATION:

The membership of HNA shall consist of the following classifications --------------------------------------------------------------------- 1. Active Members - those employed within a collective bargaining unit represented by this local union; an employee or officer of the International Union or one of its subordinates; an employee or officer of this local union or any council or other federation of local unions who has not retired from the position that made them eligible for active membership. 2. Non-active members - those individuals who are former active members of this Union, including anyone who has retired from the position which made them eligible to be an active member, who desires to maintain membership in this local union. 3. Associate members - the local union may establish an associate membership classification which is consistent with any action concerning an associate membership classification by the Executive Board of the International Union.

PART VI, SECTION A, LINE 7A - POWER TO ELECT GOVERNING BODY:

The officers and members of the Executive Board shall be elected by the membership and shall hold office for a term of three (3) years.

PART VI, SECTION A, LINE 7B - GOVERANCE DECISIONS RESERVED TO MEMBERS:

No action of the membership shall be deemed valid or binding unless such action is taken by the membership at a regular or special meeting held pursuant to the provisions of this Constitution and Bylaws.

PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990:

The form 990 is prepared by an independent certified public accounting firm ("cpa firm") that is engaged by the board. The cpa firm forwards a draft copy of the return for review by the treasurer, as the executive board's representative. Upon completion of the treasurer's review of the return, any comments are communicated to the cpa firm for discussion and a final draft copy is then re-sent for final approval prior to filing with the internal revenue service.

PART VI, SECTION B, LINE 15A - COMPENSATION PROCESS FOR TOP OFFICIAL:

The compensation of all other employees is determined by the President and submitted for approval by the Executive Board.

PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS AND F/S:

The financial statements are available to the public upon request at hna's office or by written request.

PART VI, SECTION A, LINE 2 - FAMILY RELATIONSHIP:

Joan craft and billy craft have a family relationship.

Part VII, Section A - Compensation Reported

Some of the individuals listed on Part VII may have participated in a strike during 2024 and where applicable, they received a Form 1099-MISC for their strike benefits, in addition to any Form W-2s they received from the organization. Where applicable, the compensation reported on Part VII, Section A, Column D includes both the Form W-2 compensation and the Form 1099-MISC compensation.

Filing and Contact Details

Filer

Filer Name
Hawaii Nurses Association Office &
EIN
99-0073517
In Care Of
% JOHN CRAFT
Phone
8085311628
Address
1600 ALA MOANA BLVD Suite 100, HONOLULU, HI 96815

Signing Officer

Name
Rosalee Agas-yuu
Title
President
Phone
8085311628
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rosalee Agas-yuu
Formed
1917
Legal Domicile
Hi
Voting Board Members
20
Independent Board Members
16
Employees
37
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
1800 TYSONS BLVD SUITE 1800, TYSONS, VA 22102
Preparer
Richard Ruvelson
Phone
3012726000
Supplemental Narrative

Additional Explanations

PART III, LINE 1 - ORGANIZATION'S MISSION

The hawaii nurses association office and professional employees international union local 50 strives to stimulate and promote the professional and educational advancement of nurses and other health care professionals and advance their economic and general welfare; foster high standards of nursing; and promote continual improvement of health standards and availability of health care services for all people.

Financial Statement Notes

Part X, Line 2 - Fin48 Footnote

The Local is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code ("IRC"), except on net income derived from unrelated business activities as defined in the IRC. Accordingly, the Local files as a tax exempt organization. The Local follows guidance issued by the FASB on accounting for income taxes and has evaluated its tax positions, expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings, and believes that no provision for income taxes is necessary to cover any uncertain tax positions. The Local's returns for tax years 2021 and later remain subject to examination by taxing authorities.

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IRS990/Form990PartVIISectionAGrp/TitleTxt12Exec Board
IRS990/Form990PartVIISectionAGrp/TitleTxt13Exec Board
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