Civic Intelligence

Hawaii State Teachers Association

990 • Fiscal year 2017 • EIN 99-0145127

Sep 01, 2016 to Aug 31, 2017 • Filed on Jan 29, 2018

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

79th percentile

0.20x

Higher debt load relative to assets than 79% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.27x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2017

Net Margin

38th percentile

6.1%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

24th percentile

$154,789

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Source year 2017

Asset Growth

17th percentile

0.5%

Faster asset growth than 17% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

24th percentile

-1.3%

Faster revenue growth than 24% of similar nonprofits.

2017 filings • 501(c)5 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$11,963,945

Up $60,775 (+0.5%) from 2016

Net Assets

Up

$9,564,141

Up $569,708 (+6.3%) from 2016

Liabilities

Down

$2,399,804

Down $508,933 (-17%) from 2016

Revenue

Down

$8,806,271

Down $111,490 (-1.3%) from 2016

Expenses

Down

$8,272,063

Down $202,424 (-2.4%) from 2016

Net Income

Up

$534,208

Up $90,934 (+21%) from 2016

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

2017

Assets$11,963,945
Liabilities$2,399,804
Net Assets$9,564,141

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

2017

Revenue$8,806,271
Expenses$8,272,063
Net Income$534,208
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jan 29, 2018
Return Version
2016v3.0
Gross Receipts
$8,809,204
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
Investments in Publicly Traded Securities$4,870,178$5,959,998▲ $1,089,820
Land, Buildings, and Equipment, Net$3,936,712$3,821,082▼ $115,630
Savings and Temporary Cash Investments$2,463,599$1,526,473▼ $937,126
Accounts Receivable$505,716$528,287▲ $22,571
Prepaid Expenses and Deferred Charges$101,135$128,105▲ $26,970
Total Assets$11,903,170$11,963,945▲ $60,775
Other Assets Total$25,830$0▼ $25,830
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,362,549$973,329▼ $389,220
Other Liabilities$885,579$867,367▼ $18,212
Accounts Payable and Accrued Expenses$660,609$559,108▼ $101,501
Total Liabilities$2,908,737$2,399,804▼ $508,933
Net Assets / Fund Balance
Unrestricted Net Assets$8,994,433$9,564,141▲ $569,708
Total Net Assets Fund Balance$8,994,433$9,564,141▲ $569,708
Total Liabilities and Net Assets / Fund Balance$11,903,170$11,963,945▲ $60,775

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,337,677$1,814,691$4,152,368
Land$1,286,138-$1,286,138
Equipment$197,267$1,024,180$1,221,447
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Corey RosenleePresidentFT$151,189$172,011$172,011
Wilbert HolckExecutive DirectorFT$146,809$167,036$167,036
Andrea EshelmanDeputy Executive DirectorFT$124,615$2,500$127,115
Gordon MurakamiDirector of Finance & AccountingFT$109,209$2,500$111,709
David Forest JrUnivserv DirectorFT$101,852$295$102,147
Kristi MiyamaeDirector--$4,470$4,470
Logan OkitaDirector--$4,400$4,400
Amber RielDirector--$3,750$3,750
Jonathan GillentineDirector--$3,000$3,000
Rebecca Hadley-schlosserDirector--$2,500$2,500
Laverne MooreDirector--$690$690

Board Members and Trustees

NameTitle
Justin HugheyVice President
Alan IsbellDirector
Ashley OlsonDirector
Bobbye YamamotoDirector
Carrie SatoDirector
Cindy ConstantinoDirector
Danny AcideraDirector
Daryll FujinoDirector
Dawn RaymondDirector
Edwin KagawaDirector
Je-ann WilliamsDirector
Jeri YamagataDirector
John KometaniDirector
Juli PattenDirector
Kaitlyn ClevelandDirector
Larry DenisDirector
Lester KunimitsuDirector
Lisa RodriguesDirector
Lokenlani HanDirector
Louise CayetanoDirector
Mitzie HigaDirector
Romeo ElenoDirector
Ruth DalisayDirector
Serena LynnDirector
Shirley YamauchiDirector
Valerie De CorteDirector
Vaughn TokashikiDirector
Cliff FukudaNea Director
Amy PerrusoSecretary-treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
The Kupaa GroupProfessional Services425 KAMEHAMEHA HWY STE 401, Pearl City, HI 96782$169,690
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,449,357
Investment Income
$141,693
Other Revenue
$215,221
Change in Net Assets
$534,208

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,806,271
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$2,529,571
Total Revenue per Audited Statements
$11,335,842
Total Revenue per Form 990
$8,806,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,722,238
Other Expenses$3,549,825
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,575,713
Current Officers, Directors, Trustees, and Key Employees---$863,566
Other Employee Benefits---$671,958
Conferences and Meetings---$565,956
All Other Expenses---$363,225
Pension Plan Contributions---$349,314
Office Expenses---$335,582
Payroll Taxes---$261,687
Fees for Services Legal---$251,148
Depreciation Depletion---$198,631
Fees for Services Accounting---$192,753
Other Expenses---$146,931
Occupancy---$124,352
Insurance---$98,470
Fees for Services Other---$97,482
Advertising---$89,041
Travel---$75,053
Interest---$48,335
Total Functional Expenses$0$0$0$8,272,063

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,766,134
Expenses per Audited Statements$8,272,063
Total Expenses per Form 990$8,272,063
Expenses Not Reported on Form 990$2,494,071
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$650,260
Other Liabilities$217,107
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
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, 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 member 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 state 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
Amy Perruso
Title
Secretary-treasurer
Phone
8088332711
Signed
2018-01-29
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
48
Volunteers
0

Preparer

Firm
Egami & Ichikawa Cpas Inc
Address
615 PIIKOI STREET SUITE 2001, HONOLULU, HI 96814-3147
Preparer
Michael Y Ichikawa
Phone
8085912772
Supplemental Narrative

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 2017 and 2016. 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

PART XII, LINE 2D - OTHER ADJUSTMENTS:

AFFILIATE DUES

Raw XML AppendixShowing 400 of 766 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/ActivityOrMissionDesc0THE 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.
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IRS990/Form990PartVIISectionAGrp/PersonNm2AMY PERRUSO
IRS990/Form990PartVIISectionAGrp/PersonNm3CLIFF FUKUDA
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IRS990/Form990PartVIISectionAGrp/PersonNm5DARYLL FUJINO
IRS990/Form990PartVIISectionAGrp/PersonNm6JE-ANN WILLIAMS
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IRS990/Form990PartVIISectionAGrp/PersonNm29LOKENLANI HAN
IRS990/Form990PartVIISectionAGrp/PersonNm30ASHLEY OLSON
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IRS990/Form990PartVIISectionAGrp/PersonNm32LESTER KUNIMITSU
IRS990/Form990PartVIISectionAGrp/PersonNm33VAUGHN TOKASHIKI
IRS990/Form990PartVIISectionAGrp/PersonNm34DANNY ACIDERA
IRS990/Form990PartVIISectionAGrp/PersonNm35KAITLYN CLEVELAND
IRS990/Form990PartVIISectionAGrp/PersonNm36WILBERT HOLCK
IRS990/Form990PartVIISectionAGrp/PersonNm37ANDREA ESHELMAN
IRS990/Form990PartVIISectionAGrp/PersonNm38GORDON MURAKAMI
IRS990/Form990PartVIISectionAGrp/PersonNm39DAVID FOREST JR
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt380
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt390
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3NEA DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt29DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt30DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt32DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt33DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt34DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt35DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt36EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt37DEPUTY EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt38DIRECTOR OF FINANCE & ACCOUNTING
IRS990/Form990PartVIISectionAGrp/TitleTxt39UNIVSERV DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/Form990TFiledInd01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)5 • $10M-$25M nonprofits