Civic Intelligence

Hawaii State Teachers Association

EIN 99-0145127 • 501(c)5 • Honolulu, HI

Profile

Served hsta members as their exclusive collective bargaining agent,administered members' contract negotiations with the state of hawaiiconcerning grievances, labor disputes, wages, fringe benefits, hoursand other employment conditions.

1200 Ala Kapuna StreetHonolulu, HI 96819

www.hsta.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.12x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.27x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2025

Net Margin

58th percentile

17%

Higher net margin than 58% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

22nd percentile

$213,041

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

501(c)5 • $25M-$50M nonprofits • Source year 2025

Asset Growth

55th percentile

8.5%

Faster asset growth than 55% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

36th percentile

3.5%

Faster revenue growth than 36% of similar nonprofits.

501(c)5 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Up

$26,619,793

Up $2,092,109 (+8.5%) from 2024

Liabilities

Down

$3,122,308

Down $123,431 (-3.8%) from 2024

Net Assets

Up

$23,497,485

Up $2,215,540 (+10%) from 2024

Revenue

Up

$11,423,928

Up $386,203 (+3.5%) from 2024

Expenses

Down

$9,457,951

Down $50,814 (-0.5%) from 2024

Net Income

Up

$1,965,977

Up $437,017 (+29%) from 2024

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $11,441,279Liabilities 2010: $3,598,064Net Assets 2010: $7,843,2152010Assets 2011: $10,955,711Liabilities 2011: $3,443,948Net Assets 2011: $7,511,7632011Assets 2012: $11,484,859Liabilities 2012: $3,290,233Net Assets 2012: $8,194,6262012Assets 2013: $11,720,138Liabilities 2013: $3,336,135Net Assets 2013: $8,384,0032013Assets 2014: $11,519,755Liabilities 2014: $2,988,702Net Assets 2014: $8,531,0532014Assets 2015: $11,344,203Liabilities 2015: $2,867,485Net Assets 2015: $8,476,7182015Assets 2016: $11,903,170Liabilities 2016: $2,908,737Net Assets 2016: $8,994,4332016Assets 2017: $11,963,945Liabilities 2017: $2,399,804Net Assets 2017: $9,564,1412017Assets 2018: $13,073,428Liabilities 2018: $2,020,653Net Assets 2018: $11,052,7752018Assets 2019: $14,922,367Liabilities 2019: $2,651,696Net Assets 2019: $12,270,6712019Assets 2020: $17,159,447Liabilities 2020: $2,530,891Net Assets 2020: $14,628,5562020Assets 2021: $20,841,717Liabilities 2021: $2,632,557Net Assets 2021: $18,209,1602021Assets 2022: $20,921,937Liabilities 2022: $2,566,603Net Assets 2022: $18,355,3342022Assets 2023: $21,640,963Liabilities 2023: $2,916,892Net Assets 2023: $18,724,0712023Assets 2024: $24,527,684Liabilities 2024: $3,245,739Net Assets 2024: $21,281,9452024Assets 2025: $26,619,793Liabilities 2025: $3,122,308Net Assets 2025: $23,497,4852025

Highlighted filing

2025

Assets$26,619,793
Liabilities$3,122,308
Net Assets$23,497,485

Operations Trend

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

$15M$10M$5.0M$0Expenses 2010: $7,118,6912010Expenses 2011: $7,364,4792011Expenses 2012: $7,287,0182012Expenses 2013: $7,442,3402013Revenue 2014: $7,918,807Expenses 2014: $7,508,947Net Income 2014: $409,8602014Revenue 2015: $7,927,627Expenses 2015: $7,890,339Net Income 2015: $37,2882015Revenue 2016: $8,917,761Expenses 2016: $8,474,487Net Income 2016: $443,2742016Revenue 2017: $8,806,271Expenses 2017: $8,272,063Net Income 2017: $534,2082017Revenue 2018: $9,316,311Expenses 2018: $7,884,909Net Income 2018: $1,431,4022018Revenue 2019: $9,699,130Expenses 2019: $7,967,820Net Income 2019: $1,731,3102019Revenue 2020: $9,751,585Expenses 2020: $7,628,587Net Income 2020: $2,122,9982020Revenue 2021: $10,453,162Expenses 2021: $7,353,360Net Income 2021: $3,099,8022021Revenue 2022: $9,663,120Expenses 2022: $8,147,848Net Income 2022: $1,515,2722022Revenue 2023: $9,828,918Expenses 2023: $9,114,882Net Income 2023: $714,0362023Revenue 2024: $11,037,725Expenses 2024: $9,508,765Net Income 2024: $1,528,9602024Revenue 2025: $11,423,928Expenses 2025: $9,457,951Net Income 2025: $1,965,9772025

Highlighted filing

2025

Revenue$11,423,928
Expenses$9,457,951
Net Income$1,965,977

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$26.6$3.12$23.5$11.4$9.46$1.97
2024Detailed filing. Detailed filing data is available for this year.$24.5$3.25$21.3$11.0$9.51$1.53
2023Detailed filing. Detailed filing data is available for this year.$21.6$2.92$18.7$9.83$9.11$0.71
2022Detailed filing. Detailed filing data is available for this year.$20.9$2.57$18.4$9.66$8.15$1.52
2021Detailed filing. Detailed filing data is available for this year.$20.8$2.63$18.2$10.5$7.35$3.10
2020Detailed filing. Detailed filing data is available for this year.$17.2$2.53$14.6$9.75$7.63$2.12
2019Detailed filing. Detailed filing data is available for this year.$14.9$2.65$12.3$9.70$7.97$1.73
2018Detailed filing. Detailed filing data is available for this year.$13.1$2.02$11.1$9.32$7.88$1.43
2017Detailed filing. Detailed filing data is available for this year.$12.0$2.40$9.56$8.81$8.27$0.53
2016Detailed filing. Detailed filing data is available for this year.$11.9$2.91$8.99$8.92$8.47$0.44
2015Detailed filing. Detailed filing data is available for this year.$11.3$2.87$8.48$7.93$7.89$0.04
2014Detailed filing. Detailed filing data is available for this year.$11.5$2.99$8.53$7.92$7.51$0.41
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.7$3.34$8.38$7.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$3.29$8.19$7.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$3.44$7.51$7.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.4$3.60$7.84$7.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Feb 21, 2026
Return Version
2024v5.5
Gross Receipts
$23,137,977
Mission and Program Overview

Mission

Served hsta members as their exclusive collective baraining agent, administered members' contract negotiations with the state of hawaaii concerning grievances, labor disputes, wages, fringe benefits, hours and other employment conditions.

The hawaii state teachers association consists of teachers employed by the state of hawaii department of education. The association serves as the exclusive collective bargaining agent for employees classified as teachers employed by the state of hawaii, under the laws of the hawaii public employee bargaining act, to negotiate and administer the members' contract, represent members before the state of hawaii concerning grievances, labor disputes, wages, fringe benefits, hours and other employment conditions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$17,980,425$20,578,673▲ $2,598,248
Land, Buildings, and Equipment, Net$3,012,046$2,844,501▼ $167,545
Savings and Temporary Cash Investments$2,328,840$2,067,247▼ $261,593
Accounts Receivable$552,989$535,295▼ $17,694
Prepaid Expenses and Deferred Charges$32,410$62,362▲ $29,952
Total Assets$24,527,684$26,619,793▲ $2,092,109
Other Assets Total$620,974$531,715▼ $89,259
Liabilities
Other Liabilities$2,670,578$2,511,883▼ $158,695
Accounts Payable and Accrued Expenses$575,161$610,425▲ $35,264
Total Liabilities$3,245,739$3,122,308▼ $123,431
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,281,945$23,497,485▲ $2,215,540
Total Net Assets Fund Balance$21,281,945$23,497,485▲ $2,215,540
Total Liabilities and Net Assets / Fund Balance$24,527,684$26,619,793▲ $2,092,109

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,474,339$2,793,432$4,267,771
Equipment$84,024$1,554,111$1,638,135
Land$1,286,138-$1,286,138
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ann MahiExecutive Director (retired 7/31/25)FT$213,041$213,041
Osa Tui JrDirector, PresidentFT$192,860$192,860
Andrea EshelmanDeputy Executive DirectorFT$183,419$183,419
Macgeorge KerrDirector of CommunicationsFT$150,622$150,622
Gordon MurakamiDirector of Finance & AccoFT$148,230$148,230
Laura NakasoneDirector of Human ResourceFT$124,441$124,441
Eric NagamineUniserv DirectorFT$122,558$122,558
Monica NaoneDirector of AdministrationFT$117,332$117,332
Christopher ChangUniserv DirectorFT$110,069$110,069
Colleen BirdNegotiations SpecialistFT$109,922$109,922
Jodene ParisUniserv DirectorFT$105,012$105,012
Ahliinn SueMember Services SpecialistFT$104,682$104,682
Amber RielDirector-$4,800$4,800
Edwin KagawaDirector-$1,624$1,624

Board Members and Trustees

NameTitle
Logan OkitaDirector, Vice President
Ashley MondenDirector
Ashley OlsonDirector
Austin MorriseyDirector
Briann StarkeyDirector
Channa UyetakeDirector
Fredeelyn Freeman KoepkeDirector
Jasmine MathewDirector
Jennifer KaaikalaDirector
Jodi BeatyDirector
John FitzpatrickDirector
Jonathan GillentineDirector
Juliana RomeroDirector
Karin Hansen Del ReyDirector
Kelli KaanaanaDirector
Kori OrosDirector
Nathan Reyes OdaDirector
Rebecca Hadley-schlosserDirector
Sarah Milianta-laffinDirector
Sarah TochikiDirector
Shannon GaranDirector
Shaun KamidaDirector
Charlotte MenzeDirector Through 6/30/25
Jill JacobsDirector Through 6/30/25
Kathryn ParsonsDirector Through 6/30/25
Mike LandesDirector Through 6/30/25
Roberta AkuiDirector Through 6/30/25
Tina MiyatakiDirector Through 6/30/25
Wendy NicklDirector Through 6/30/25
Aaron KuboDirector, Nea
Cheney KakuDirector, Secretary/treasu

Highest Paid Contractors

ContractorServicesLocationCompensation
The Kupaa GroupIt Service425 KAMEHAMEHA HWY SUITE 401, Pearl City, HI 96782$267,196
Kula Printing LtdT-shirt Vendor2016 COLBURN ST, Honolulu, HI 96819$149,010
Dellew CorporationLogistics And FacilitiesPO BOX 970940, Waipahu, HI 96797$134,702
Es&a INCLegal1003 BISHOP ST SUITE 2750, Honolulu, HI 96813$112,471
Alapa & Otake LllcLegal707 RICHARDS ST PH-1, Honolulu, HI 96813$108,650
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$10,261,175
Investment Income
$1,118,015
Other Revenue
$44,738
Change in Net Assets
$1,965,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,423,928
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,050,832
Total Revenue per Audited Statements
$14,474,760
Total Revenue per Form 990
$11,423,928
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,179,242
Other Expenses$3,271,209
Grants and Similar Amounts Paid$7,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,696,571
Current Officers, Directors, Trustees, and Key Employees---$1,684,458
Other Employee Benefits---$1,462,177
Fees for Services Accounting---$355,377
Payroll Taxes---$336,036
All Other Expenses---$308,675
Conferences and Meetings---$304,786
Depreciation Depletion---$260,240
Office Expenses---$195,168
Fees for Services Other---$166,524
Fees for Services Legal---$162,533
Occupancy---$124,492
Other Expenses---$102,987
Advertising---$88,098
Travel---$84,006
Insurance---$83,921
Interest---$24,861
Grants to Domestic Orgs---$7,500
Total Functional Expenses$0$0$0$9,457,951

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,312,230
Expenses per Audited Statements$9,457,951
Total Expenses per Form 990$9,457,951
Expenses Not Reported on Form 990$2,854,279
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$15,410

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North America - Canada and Mexico, But Not the United StatesManagement and General ExpensesContracted With 14 Oranges Software, Inc. for Website Design, Creation, and Hosting00$15,410
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
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$0

Section 527 Organizations

OrganizationLocationAmount
52-1073928Honolulu, HI$0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Vacation$756,822
Other Post Retirement Liabilities$674,562
Lease Liability$551,454
Other Liabilities$529,045
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has five classes of members: active members, retired members, aspiring educator members, associate members, and staff members. -active members are eligible to vote, hold office, participate in governance of the organization and participate in membership programs and activities as determined by the board. -retired & aspiring educator members are eligible to participate in the annual convention, participate in membership programs and activities as determined by the board and are represented on the organization's board. These classes of members are not eligible to vote for officer election, hold office or vote on matters reserved for active members. -associate & staff members are eligible to participate in membership programs and activities as determined by the board. These classes of members are not eligible to vote, hold office or otherwise participate in governance of the organization.

Form 990, Part VI, Section A, Line 7A

Members elect delegates that are authorized to represent them and vote on their behalf. At the annual convention, the elected delegates vote on bylaw changes that affect operating policies of the board of directors. Members of the governing body are elected to office by the general membership at specified times.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed and approved by the president, secretary-treasurer and director of finance and accounting prior to filing and presentation to the board of directors.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy applies to all directors, officers, employees, volunteers and members (interested persons) and their family members. Potential conflicts are reviewed by the executive director or his/her designee and the existence of conflicts are determined by the board of directors. Interested persons with potential conflicts may not participate in any discussion or debate by the board of directors or its committee or subcommittee. Directors with potential conflicts are recused from discussions or voting on such conflicts. The conflict of interest policy is reviewed annually by the board of directors and any changes are communicated to all directors, officers, employees, volunteers and members.

Form 990, Part VI, Section B, Line 15

The compensation of the president is determined by the bylaws and governance manual of the association and confirmed by the board through the budget process. The personnel committee of the board of directors will review and set the executive director's salary and sends their recommendation to the board for approval. Compensation of top management is set by the executive director and is incorporated within the operating budget of the association. Approval of top management compensation is through the board's approval of the operating budget. Hsta participates in the ncsea compensation survey for affiliates that provides national compensation information on comparable positions.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Hawaii State Teachers Association
EIN
99-0145127
Phone
8088332711
Address
1200 ALA KAPUNA STREET, HONOLULU, HI 96819

Signing Officer

Name
Gordon Murakami
Title
CFO
Phone
8088332711
Signed
2026-02-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheney Kaku
Formed
1970
Legal Domicile
Hi
Voting Board Members
27
Independent Board Members
26
Employees
49
Volunteers
65

Preparer

Firm
Kmh Llp
Address
1003 BISHOP STREET SUITE 2400, HONOLULU, HI 96813
Preparer
Danielle a Harano
Phone
8085262255
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Affiliate dues adjustment -70,896.

FORM 990, PART XII, LINE 2C, FINANCIAL STATEMENTS AND REPORTING:

The process has not changed from the previous year.

Financial Statement Notes

PART X, LINE 2:

The association is exempt from income taxation under section 501(c)(5) of the internal revenue code. The association is tax exempt except to the extent of certain unrelated business income, which is subject to income tax. The association recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position after an audit based on the technical merits of the position. The association has not identified any uncertain tax positions in filed returns that require disclosure in the accompanying financial statements. Federal and hawaii tax returns from the year ended august 31, 2022 and on remain open to examination by the internal revenue service and state of hawaii department of taxation.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Affiliate dues 2,730,373.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Affiliate dues 2,801,269. Hsta political action committee fund expenses 53,010.

Raw XML AppendixShowing 400 of 887 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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IRS990/Desc0SERVED HSTA MEMBERS AS THEIR EXCLUSIVE COLLECTIVE BARGAINING AGENT, ADMINISTERED MEMBERS' CONTRACT NEGOTIATIONS WITH THE STATE OF HAWAIICONCERNING GRIEVANCES, LABOR DISPUTES, WAGES, FRINGE BENEFITS, HOURSAND OTHER EMPLOYMENT CONDITIONS. THERE WERE APPROXIMATELY 13,000 ACTIVEMEMBERS AS OF AUGUST 31, 2025.
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