Civic Intelligence

Hawaii Nurses Association Office & Profe Ssional Employees Intl Union Local 50

990 • Fiscal year 2020 • EIN 99-0073517

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

3375 Koapaka Street B217Honolulu, HI 96819

(808) 531-1628

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

77th percentile

0.11x

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

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

78th percentile

0.14x

Higher debt load relative to revenue than 78% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Net Margin

56th percentile

10%

Higher net margin than 56% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

35th percentile

$53,045

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2020

Asset Growth

50th percentile

7.1%

Faster asset growth than 50% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

21st percentile

-13%

Faster revenue growth than 21% of similar nonprofits.

2020 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,515,284

Up $233,258 (+7.1%) from 2019

Net Assets

Up

$3,144,074

Up $91,914 (+3.0%) from 2019

Liabilities

Up

$371,210

Up $141,344 (+61%) from 2019

Revenue

Down

$2,653,065

Down $387,827 (-13%) from 2019

Expenses

Down

$2,380,203

Down $359,821 (-13%) from 2019

Net Income

Down

$272,862

Down $28,006 (-9.3%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2020

Assets$3,515,284
Liabilities$371,210
Net Assets$3,144,074

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$2,653,065
Expenses$2,380,203
Net Income$272,862
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$2,653,065
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
Savings and Temporary Cash Investments$2,080,549$2,089,577▲ $9,028
Cash and Non-Interest-Bearing Accounts$949,227$1,157,725▲ $208,498
Accounts Receivable$154,161$167,219▲ $13,058
Investments in Publicly Traded Securities$47,509$53,128▲ $5,619
Prepaid Expenses and Deferred Charges$30,452$27,154▼ $3,298
Land, Buildings, and Equipment, Net$7,632$7,985▲ $353
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
Total Assets$3,282,026$3,515,284▲ $233,258
Other Assets Total$12,496$12,496→ $0
Liabilities
Deferred Revenue$0$194,880▲ $194,880
Accounts Payable and Accrued Expenses$186,943$104,980▼ $81,963
Other Liabilities$42,923$71,350▲ $28,427
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$229,866$371,210▲ $141,344
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,004,873$3,090,805▲ $85,932
Net Assets With Donor Restrictions$47,287$53,269▲ $5,982
Total Net Assets Fund Balance$3,052,160$3,144,074▲ $91,914
Total Liabilities and Net Assets / Fund Balance$3,282,026$3,515,284▲ $233,258

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,052$25,037$31,089
Leasehold Improvements$1,933$1,932$3,865
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joan CraftTreasurerPT$53,045$53,045
Daniel RossPresidentPT$52,822$52,822
Ginna RossDirector-$555$555

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,581,310
Investment Income
$9,246
Other Revenue
$62,509
Change in Net Assets
$272,862

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,653,065
Revenue Not Reported on Form 990
$5,982
Total Revenue per Audited Statements
$2,659,047
Total Revenue per Form 990
$2,653,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,208,972
Other Expenses$1,171,231
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$831,221
Payments to Affiliates---$675,709
Occupancy---$158,194
Other Employee Benefits---$151,770
Current Officers, Directors, Trustees, and Key Employees---$106,423
Payroll Taxes---$78,232
Fees for Services Legal---$63,094
Fees for Services Other---$56,810
Office Expenses---$41,452
Pension Plan Contributions---$41,326
Fees for Services Accounting---$38,625
Information Technology---$30,842
Insurance---$23,471
Advertising---$11,546
Travel---$7,426
Conferences and Meetings---$6,452
Depreciation Depletion---$4,186
Other Expenses---$1,741
Fees for Service Investment Mgmnt Fees---$600
All Other Expenses---$121
Interest---$10
Total Functional Expenses$0$0$0$2,380,203

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,380,203
Total Expenses per Audited Statements$2,380,203
Total Expenses per Form 990$2,380,203
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$71,350
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:

Daniel ross and ginna roass have a family relationship. Joan craft and billy craft have a family relationship.

Filing and Contact Details

Filer

Filer Name
Hawaii Nurses Association Office &
EIN
99-0073517
In Care Of
% JOAN CRAFT
Phone
8085311628
Address
3375 KOAPAKA STREET B217, HONOLULU, HI 96819

Signing Officer

Name
Joan Craft
Title
Treasurer
Phone
8085311628
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joan Craft
Formed
1917
Legal Domicile
Hi
Voting Board Members
22
Independent Board Members
19
Employees
27
Volunteers
0

Preparer

Firm
Withumsmithbrownpc
Address
4600 EAST WEST HWY 900, BETHESDA, MD 20814-3423
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.

Part XI, Line 9 - Other Changes in Net Asset

$186,930 is the change due to financial statements issued after filing of prior year return.

Financial Statement Notes

PART X, LINE 2 - FIN48 FOOTNOTE:

Accounting principles generally accepted in the United States of America require that management of HNA evaluate tax positions taken and recognize a tax liability if it is more likely than not that a tax position taken will not be sustained upon examination by the Internal Revenue Service. Management has analyzed the HNA's tax positions and has concluded that as of December 31, 2020, there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. HNA is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest or penalties for the periods presented in these financial statements. Should such penalties and interest be incurred, the HNA's policy is to recognize them as operating expenses.

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IRS990/Form990PartVIISectionAGrp/PersonNm7Jessica Ramirez
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IRS990/Form990PartVIISectionAGrp/PersonNm9Billy Craft
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice-President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
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IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
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IRS990/ProgSrvcAccomActy2Grp/Desc0HAWAII NURSES ASSOCIATION OPEIU LOCAL 50 REPRESENTS ITS MEMBERSHIP IN THE GRIEVANCE AND ARBITRATION PROCESS BETWEEN EMPLOYEES AND EMPLOYERS.
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IRS990/PYProgramServiceRevenueAmt02930530
IRS990/PYRevenuesLessExpensesAmt0300868
IRS990/PYSalariesCompEmpBnftPaidAmt01191210
IRS990/PYTotalExpensesAmt02740024
IRS990/PYTotalProfFndrsngExpnsAmt00

Document Assets

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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