Civic Intelligence

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

990 • Fiscal year 2022 • EIN 99-0073517

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

1600 ALA MOANA BLVD Suite 100Honolulu, HI 96815

(808) 531-1628

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Flat

$3,893,660

Flat from 2022

Net Assets

Flat

$3,028,153

Flat from 2022

Liabilities

Flat

$865,507

Flat from 2022

Revenue And Expenses

Revenue

Flat

$2,662,200

Flat from 2022

Expenses

Flat

$2,665,890

Flat from 2022

Net Income

Flat

-$3,690

Flat from 2022

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 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

2022

Assets$3,893,660
Liabilities$865,507
Net Assets$3,028,153

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 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

2022

Revenue$2,662,200
Expenses$2,665,890
Net Income-$3,690
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$2,662,200
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
Land, Buildings, and Equipment, Net$1,515,571$1,486,860▼ $28,711
Cash and Non-Interest-Bearing Accounts$854,246$1,479,990▲ $625,744
Savings and Temporary Cash Investments$811,829$605,483▼ $206,346
Accounts Receivable$159,276$246,301▲ $87,025
Investments in Publicly Traded Securities$60,171$50,891▼ $9,280
Prepaid Expenses and Deferred Charges$17,854$22,985▲ $5,131
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$3,431,443$3,893,660▲ $462,217
Other Assets Total$12,496$1,150▼ $11,346
Liabilities
Accounts Payable and Accrued Expenses$125,363$585,413▲ $460,050
Deferred Revenue$204,351$220,222▲ $15,871
Other Liabilities$60,791$59,872▼ $919
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$390,505$865,507▲ $475,002
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,981,403$2,977,713▼ $3,690
Net Assets With Donor Restrictions$59,535$50,440▼ $9,095
Total Net Assets Fund Balance$3,040,938$3,028,153▼ $12,785
Total Liabilities and Net Assets / Fund Balance$3,431,443$3,893,660▲ $462,217

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,166,837$45,513$1,212,350
Land$303,087-$303,087
Equipment$9,061$34,232$43,293
Leasehold Improvements$7,875$202$8,077
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gary NuberDirector - Field ServicesFT$116,455$4,681$121,136
Mindy SturgeMember NegotiatorFT$108,691$4,647$113,338
Daniel RossPresidentPT$55,658-$55,658
Joan CraftTreasurerPT$42,964-$42,964

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Withum SmithbrownAccounting4600 EAST WEST HIGHWAY SUITE 900, Bethesda, MD 20814$158,559
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,608,304
Investment Income
$896
Other Revenue
$53,000
Change in Net Assets
$-3,690

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,662,200
Revenue Not Reported on Form 990
$-9,095
Total Revenue per Audited Statements
$2,653,105
Total Revenue per Form 990
$2,662,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,520,664
Salaries, Compensation, and Employee Benefits$1,145,226
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$801,787
Payments to Affiliates---$716,679
Fees for Services Accounting---$158,559
Other Employee Benefits---$120,908
Fees for Services Legal---$105,447
Current Officers, Directors, Trustees, and Key Employees---$98,622
Office Expenses---$86,314
Payroll Taxes---$77,163
Occupancy---$72,993
Fees for Services Other---$69,873
Information Technology---$65,843
Pension Plan Contributions---$46,746
Depreciation Depletion---$34,935
Insurance---$32,633
Travel---$10,716
Advertising---$6,282
Conferences and Meetings---$3,326
Other Expenses---$1,968
Total Functional Expenses$0$0$0$2,665,890

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,665,890
Total Expenses per Audited Statements$2,665,890
Total Expenses per Form 990$2,665,890
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$59,872
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.

Filing and Contact Details

Filer

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

Signing Officer

Name
Joan Craft
Title
Treasurer
Phone
8085311628
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joan Craft
Formed
1917
Legal Domicile
Hi
Voting Board Members
18
Independent Board Members
15
Employees
41
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.

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, 2022 and 2021, there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. HNA is subject to routine examinations by taxing jurisdictions; however, there are currently no examinations 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, HNA's policy is to recognize them as operating expenses.

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IRS990/Form990PartVIISectionAGrp/PersonNm2Daniel Ross
IRS990/Form990PartVIISectionAGrp/PersonNm3Joan Craft
IRS990/Form990PartVIISectionAGrp/PersonNm4Cheryl Lynn Miller
IRS990/Form990PartVIISectionAGrp/PersonNm5Rosalee Agas Yuu
IRS990/Form990PartVIISectionAGrp/PersonNm6Debrah Trankel
IRS990/Form990PartVIISectionAGrp/PersonNm7Paulette Vasu
IRS990/Form990PartVIISectionAGrp/PersonNm8Robert Coombes
IRS990/Form990PartVIISectionAGrp/PersonNm9Billy Craft
IRS990/Form990PartVIISectionAGrp/PersonNm10Kari Delude
IRS990/Form990PartVIISectionAGrp/PersonNm11Natalie Jacob
IRS990/Form990PartVIISectionAGrp/PersonNm12Elizabeth Joyce
IRS990/Form990PartVIISectionAGrp/PersonNm13Patrick Magbulos
IRS990/Form990PartVIISectionAGrp/PersonNm14Andrew Pang
IRS990/Form990PartVIISectionAGrp/PersonNm15Rory Ramos
IRS990/Form990PartVIISectionAGrp/PersonNm16Melissa Samia
IRS990/Form990PartVIISectionAGrp/PersonNm17Patrick Switzer
IRS990/Form990PartVIISectionAGrp/PersonNm18Jill Michele A Teruya
IRS990/Form990PartVIISectionAGrp/PersonNm19Carolyn Uehara
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR - FIELD SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER NEGOTIATOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/OtherExpensesGrp/Desc0LOST WAGES
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IRS990/OtherExpensesGrp/Desc2MEMBERSHIP ACTIVITIES
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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/PYOtherRevenueAmt072371
IRS990/PYProgramServiceRevenueAmt02612727
IRS990/PYRevenuesLessExpensesAmt0-61282
IRS990/PYSalariesCompEmpBnftPaidAmt01167366
IRS990/PYTotalExpensesAmt02747569
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02686287
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReconcilationRevenueExpnssAmt0-3690
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00

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
2022Detailed filing. Detailed filing data is available for this year.$3.89$0.87$3.03$2.66$2.67$0.00
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