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

“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.”

“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.”

“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.”

“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.”

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

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

“Joan craft and billy craft have a family relationship.”

“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 form 990 was amended to responses to certain questions for part vi and regarding updates to part vii as to average hours for certain officers and the highly compensated employees.”

“On january 1, 2023, the local adopted the modified cash basis of accounting. The following table summarizes the effect on net assets after removing certain assets and liabilites from the financial statements: accounts receivable $ 246,301 prepaid expenses 22,985 accounts payable (63,628) deposits (1,975) other assets and liabilites, net 200,688 ----------- $ 404,371”