Civic Intelligence

Hawaii State Teachers Association

990 • Fiscal year 2015 • EIN 99-0145127

Sep 01, 2014 to Aug 31, 2015 • Filed on Feb 13, 2016

1200 Ala Kapuna StreetHonolulu, HI 96819

(808) 833-2711

Siviq Scores

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

Liabilities / Assets

78th percentile

0.25x

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

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

81st percentile

0.36x

Higher debt load relative to revenue than 81% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Net Margin

28th percentile

0.5%

Higher net margin than 28% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

66th percentile

$249,092

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2015

Asset Growth

25th percentile

-1.5%

Faster asset growth than 25% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

31st percentile

0.1%

Faster revenue growth than 31% of similar nonprofits.

2015 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Down

$11,344,203

Down $175,552 (-1.5%) from 2014

Net Assets

Down

$8,476,718

Down $54,335 (-0.6%) from 2014

Liabilities

Down

$2,867,485

Down $121,217 (-4.1%) from 2014

Revenue

Up

$7,927,627

Up $8,820 (+0.1%) from 2014

Expenses

Up

$7,890,339

Up $381,392 (+5.1%) from 2014

Net Income

Down

$37,288

Down $372,572 (-91%) from 2014

Historical Trend

Balance Sheet Trend

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

$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

2015

Assets$11,344,203
Liabilities$2,867,485
Net Assets$8,476,718

Operations Trend

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

2015

Revenue$7,927,627
Expenses$7,890,339
Net Income$37,288
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Feb 13, 2016
Return Version
2014v6.0
Gross Receipts
$8,755,937
Mission and Program Overview

Mission

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.

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
Savings and Temporary Cash Investments$4,826,776$5,078,890▲ $252,114
Land, Buildings, and Equipment, Net$4,015,575$4,058,103▲ $42,528
Investments in Publicly Traded Securities$1,929,563$1,712,322▼ $217,241
Accounts Receivable$454,125$450,136▼ $3,989
Prepaid Expenses and Deferred Charges$84,573$44,752▼ $39,821
Total Assets$11,519,755$11,344,203▼ $175,552
Other Assets Total$209,143$0▼ $209,143
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,611,663$1,488,860▼ $122,803
Accounts Payable and Accrued Expenses$710,490$692,729▼ $17,761
Other Liabilities$666,549$685,896▲ $19,347
Total Liabilities$2,988,702$2,867,485▼ $121,217
Net Assets / Fund Balance
Unrestricted Net Assets$8,531,053$8,476,718▼ $54,335
Total Net Assets Fund Balance$8,531,053$8,476,718▼ $54,335
Total Liabilities and Net Assets / Fund Balance$11,519,755$11,344,203▼ $175,552

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,569,096$1,583,272$4,152,368
Land$1,286,138-$1,286,138
Equipment$202,869$950,579$1,153,448
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wilfred OkabeImmediate Past PresidentFT$213,496$35,596$249,092
Susan BitlerInterim Deputy Executive DirectorFT$146,095$30,560$176,655
Alvin NagasakoImmediate Past Executive DirectorFT$145,800$19,908$165,708
David Forest JrUniserv DirectorFT$101,526$32,765$134,291
Gordon MurakamiDirector of Finance & AccountingFT$106,051$27,901$133,952
Wilbert HolckExecutive Director (eff. 11/14)FT$19,714$6,497$26,211

Board Members and Trustees

NameTitle
Corey RosenleePresident (effective 07/15)
Joan Kamila LewisImmediate Past Vice President
Justin HugheyVice President (effective 07/15)
Alan IsbellDirector
Amber RielDirector
Carrie SatoDirector
Cliff FukudaDirector
Daryll FujinoDirector
Donna SorianoDirector
Ed GarciaDirector
Edwin KagawaDirector
Je-ann WilliamsDirector
Jeri YamagataDirector
John KometaniDirector
Jonathan GillentineDirector
Juli PattenDirector
Kaitlyn ClevelandDirector
Keith HamadaDirector
Kristi MiyamaeDirector
Lanny BusherDirector
Laverne MooreDirector
Lester KunimitsuDirector
Lisa RodriguesDirector
Logan OkitaDirector
Lokelani HanDirector
Louise CayetanoDirector
Maia DaughertyDirector
Michael WootenDirector
Mitzie HigaDirector
Pat NiibuDirector
Romeo ElenoDirector
Ross PerrinsDirector
Ruth DalisayDirector
Shannon KaaaDirector
Shirley YamauchiDirector
Terrie SimpsonDirector
Valerie De CorteDirector
Vaughn TokashikiDirector
Fran BellingerNea Director
Colleen PascoImmediate Past Secretary-treasurer
Amy PerrusoSecretary-treasurer (eff. 07/15)

Highest Paid Contractors

ContractorServicesLocationCompensation
Takahashi And CovertLegal Services345 QUEEN ST ROOM 506, Honolulu, HI 96813$233,750
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,654,185
Investment Income
$83,084
Other Revenue
$190,358
Change in Net Assets
$37,288

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,927,627
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,416,935
Total Revenue per Audited Statements
$10,344,562
Total Revenue per Form 990
$7,927,627
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,367,725
Other Expenses$3,522,614
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,518,266
Current Officers, Directors, Trustees, and Key Employees---$634,726
Other Employee Benefits---$600,591
Conferences and Meetings---$480,747
All Other Expenses---$383,267
Pension Plan Contributions---$363,298
Fees for Services Legal---$354,533
Fees for Services Other---$351,972
Office Expenses---$293,547
Payroll Taxes---$250,844
Depreciation Depletion---$183,430
Advertising---$172,657
Other Expenses---$111,920
Occupancy---$105,457
Travel---$96,644
Insurance---$84,585
Interest---$50,253
Total Functional Expenses$0$0$0$7,890,339

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,398,897
Expenses per Audited Statements$7,890,339
Total Expenses per Form 990$7,890,339
Expenses Not Reported on Form 990$2,508,558
Expenses Not Reported on Financial Statements$0
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

Section 527 Organizations

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

Other Reported Liabilities

LiabilityAmount
Accrued Vacation and Other Liabilities$669,967
Interfund Payable$15,929
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 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
Yes
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, student 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 & student 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 nominate candidates for officer and board of director positions and hold a vote to elect officers and board of directors.

Form 990, Part VI, Section B, Line 11

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 subcomittee. 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

Compensation of the organization's top management officials are determined by the executive director, who is responsible for recruitment and employment, and formalized by a written employment contract. Compensation packages are reviewed annually by the personnel committee and subject to approval by the board of directors. Hsta participates in the ncsea state compensation survey for nea affiliates that provides compensation information on similar 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
Amy Perruso
Title
Secretary-treasurer
Phone
8088332711
Signed
2016-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Corey Rosenlee
Formed
1970
Legal Domicile
Hi
Voting Board Members
30
Independent Board Members
29
Employees
47
Volunteers
400

Preparer

Firm
N&k Cpas Inc
Address
1001 BISHOP ST STE 1700, HONOLULU, HI 96813-3696
Preparer
Brian S Isobe
Phone
8085242255
Supplemental Narrative

Additional Explanations

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. Such taxes were nominal in 2015 and 2014. 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.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Affiliate dues 2,508,558.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Affiliate dues 2,508,558.

Raw XML AppendixShowing 400 of 833 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/Form990PartVIISectionAGrp/PersonNm2JOAN KAMILA LEWIS
IRS990/Form990PartVIISectionAGrp/PersonNm3JUSTIN HUGHEY
IRS990/Form990PartVIISectionAGrp/PersonNm4COLLEEN PASCO
IRS990/Form990PartVIISectionAGrp/PersonNm5AMY PERRUSO
IRS990/Form990PartVIISectionAGrp/PersonNm6FRAN BELLINGER
IRS990/Form990PartVIISectionAGrp/PersonNm7KRISTI MIYAMAE
IRS990/Form990PartVIISectionAGrp/PersonNm8CLIFF FUKUDA
IRS990/Form990PartVIISectionAGrp/PersonNm9DARYLL FUJINO
IRS990/Form990PartVIISectionAGrp/PersonNm10JE-ANN WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm11CARRIE SATO
IRS990/Form990PartVIISectionAGrp/PersonNm12LOGAN OKITA
IRS990/Form990PartVIISectionAGrp/PersonNm13LOUISE CAYETANO
IRS990/Form990PartVIISectionAGrp/PersonNm14LAVERNE MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm15RUTH DALISAY
IRS990/Form990PartVIISectionAGrp/PersonNm16SHANNON KAAA
IRS990/Form990PartVIISectionAGrp/PersonNm17AMBER RIEL
IRS990/Form990PartVIISectionAGrp/PersonNm18LANNY BUSHER
IRS990/Form990PartVIISectionAGrp/PersonNm19KEITH HAMADA
IRS990/Form990PartVIISectionAGrp/PersonNm20JULI PATTEN
IRS990/Form990PartVIISectionAGrp/PersonNm21MITZIE HIGA
IRS990/Form990PartVIISectionAGrp/PersonNm22MICHAEL WOOTEN
IRS990/Form990PartVIISectionAGrp/PersonNm23SHIRLEY YAMAUCHI
IRS990/Form990PartVIISectionAGrp/PersonNm24TERRIE SIMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm25JONATHAN GILLENTINE
IRS990/Form990PartVIISectionAGrp/PersonNm26LISA RODRIGUES
IRS990/Form990PartVIISectionAGrp/PersonNm27ROSS PERRINS
IRS990/Form990PartVIISectionAGrp/PersonNm28VALERIE DE CORTE
IRS990/Form990PartVIISectionAGrp/PersonNm29EDWIN KAGAWA
IRS990/Form990PartVIISectionAGrp/PersonNm30JERI YAMAGATA
IRS990/Form990PartVIISectionAGrp/PersonNm31JOHN KOMETANI
IRS990/Form990PartVIISectionAGrp/PersonNm32MAIA DAUGHERTY
IRS990/Form990PartVIISectionAGrp/PersonNm33ROMEO ELENO
IRS990/Form990PartVIISectionAGrp/PersonNm34PAT NIIBU
IRS990/Form990PartVIISectionAGrp/PersonNm35LOKELANI HAN
IRS990/Form990PartVIISectionAGrp/PersonNm36ED GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm37ALAN ISBELL
IRS990/Form990PartVIISectionAGrp/PersonNm38LESTER KUNIMITSU
IRS990/Form990PartVIISectionAGrp/PersonNm39VAUGHN TOKASHIKI
IRS990/Form990PartVIISectionAGrp/PersonNm40DONNA SORIANO
IRS990/Form990PartVIISectionAGrp/PersonNm41KAITLYN CLEVELAND
IRS990/Form990PartVIISectionAGrp/PersonNm42ALVIN NAGASAKO
IRS990/Form990PartVIISectionAGrp/PersonNm43WILBERT HOLCK
IRS990/Form990PartVIISectionAGrp/PersonNm44GORDON MURAKAMI
IRS990/Form990PartVIISectionAGrp/PersonNm45DAVID FOREST JR
IRS990/Form990PartVIISectionAGrp/PersonNm46SUSAN BITLER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0213496
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt370
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt380

Document Assets

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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