2025-10-31T11:43:08-04:00 2024-12-31 WITHUMSMITHBROWNPC 1800 TYSONS BLVD SUITE 1800 TYSONS VA 22102 990 2024-01-01 990073517 HAWAII NURSES ASSOCIATION OFFICE & PROFESSIONAL EMPLOYEES INTL UNION LOCAL 50 % JOHN CRAFT HAWA 8085311628 1600 ALA MOANA BLVD Suite 100 HONOLULU HI 96815 ROSALEE AGAS-YUU PRESIDENT 8085311628 2025-11-15 true true RICHARD RUVELSON P00234075 3012726000 2024 2025-03-06 01:10:19Z ROSALEE AGAS-YUU 1600 ALA MOANA BLVD SUITE 100 HONOLULU HI 96815 3710698 false X WWW.HAWAIINURSES.ORG X 1917 HI 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. 20 16 37 0 0 0 0 0 2808200 2781910 2899 9947 28250 918841 2839349 3710698 12652 488 0 0 1324878 1648504 0 0 0 1548509 1914279 2886039 3563271 -46690 147427 3791831 3885663 397447 341401 3394384 3544262 X SEE SCHEDULE O false false HAWAII NURSES ASSOCIATION OPEIU LOCAL 50 REPRESENTS ITS MEMBERSHIPS IN CONTRACT NEGOTIATIONS WITH EMPLOYERS HAWAII NURSES ASSOCIATION OPEIU LOCAL 50 REPRESENTS ITS MEMBERSHIP IN THE GRIEVANCE AND ARBITRATION PROCESS BETWEEN EMPLOYEES AND EMPLOYERS. OFFICE AND PROFESSIONAL EMPLOYEES INTERNATIONAL UNION LOCAL 50 HAWAII NURSES' ASSOCIATION REPRESENTS ITS MEMBERSHIP AT REGULARLY SCHEDULED MONTHLY, OR MORE FREQUENTLY IF NECESSARY, MEETINGS WITH MANAGEMENT AND/OR HUMAN RESOURCES STAFF OF THE EMPLOYERS THAT PARTICIPANT IN THE COLLECTIVE BARGAINING PROCESS WITH THE LOCAL MEMBERS. false false false true false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 397 0 true 37 true false false false false false false false false X 20 16 true false false false true true true true true false false false false false true true false false HI X JOHN CRAFT 8085311628 1600 ALA MOANA BLVD SUITE 100 HONOLULU HI 96815 X Rosalee Agas-Yuu President 30.0 0.0 X X 62957 0 0 Debrah Trankel trustee (SENIOR) 1.0 0.0 X 24392 0 0 Christy Lashley Exec Board 1.0 0.0 X 18666 0 0 Paulette Vasu Treasurer 24.0 0.0 X X 15129 0 0 Cheryl Lynn Miller Secretary 4.0 0.0 X X 9216 0 0 Daniel Ross Trustee - TERM. 7/2024 1.0 0.0 X 4895 0 0 Joan Craft Vice President 1.0 0.0 X X 2587 0 0 DIANA RODRIGUEZ EXEC BOARD 1.0 0.0 X 2071 0 0 Melissa Samia Exec Board 1.0 0.0 X 1440 0 0 Patricia Halvorsen Exec Board 1.0 0.0 X 1440 0 0 Andrew Pang Exec Board 1.0 0.0 X 1320 0 0 Rory Ramos Exec Board 1.0 0.0 X 730 0 0 Craig Day Exec Board 1.0 0.0 X 582 0 0 Billy Craft Exec Board 1.0 0.0 X 0 0 0 Kari Delude Exec Board - TERM. 1/2024 1.0 0.0 X 0 0 0 Elizabeth Joyce Exec Board 1.0 0.0 X 0 0 0 Patrick Switzer Exec Board 1.0 0.0 X 0 0 0 Jill Michele A Teruya Trustee - TERM. 1/2024 1.0 0.0 X 0 0 0 Kathleen Torres Exec Board 1.0 0.0 X 0 0 0 Doryn Abayon Exec Board 1.0 0.0 X 0 0 0 Michael Aker trustee 1.0 0.0 X 0 0 0 Lisa Haberman Exec Board 1.0 0.0 X 0 0 0 PAUL SILVA TRUSTEE 1.0 0.0 X 0 0 0 145425 0 0 0 false false false WITHUM SMITHBROWN 4600 EAST WEST HIGHWAY SUITE 900 BETHESDA MD 20814 ACCOUNTING 113353 1 0 MEMBERSHIP DUES 900099 2781910 2781910 2781910 9947 9947 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 OPEIU INTL STRIKE SUBSIDY 900099 918841 918841 918841 3710698 3700751 9947 488 0 0 0 145545 0 1194917 57838 136738 113466 0 116155 142117 0 0 0 41951 0 168556 14038 0 43388 20559 0 15159 115 1257281 34835 29843 ELECTION EXPENSES 12114 LOST WAGES 11897 PAYROLL PROCESSING FEES 5132 HIRING COSTS 823 316 3563271 2224745 1776869 113693 556034 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1578378 148982 1453393 1429396 0 123364 0 0 0 0 0 0 0 0 3791831 3885663 0 0 0 0 0 0 0 0 0 0 0 0 0 0 350000 250000 47447 91401 397447 341401 X 3335394 3475816 58990 68446 3394384 3544262 3791831 3885663 147427 2451 X X false true X false false true true false 303087 303087 1220427 106182 1114245 54864 42800 12064 1429396 0 ACCRUED VACATION 91401 91401 X 3713149 2451 2451 3710698 3710698 3563271 3563271 3563271 PART X, LINE 2 - FIN48 FOOTNOTE The Local is exempt from federal income taxes under Section 501(c)(5) of the Internal Revenue Code ("IRC"), except on net income derived from unrelated business activities as defined in the IRC. Accordingly, the Local files as a tax exempt organization. The Local follows guidance issued by the FASB on accounting for income taxes and has evaluated its tax positions, expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings, and believes that no provision for income taxes is necessary to cover any uncertain tax positions. The Local's returns for tax years 2021 and later remain subject to examination by taxing authorities. 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. 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. Part VII, Section A - Compensation Reported Some of the individuals listed on Part VII may have participated in a strike during 2024 and where applicable, they received a Form 1099-MISC for their strike benefits, in addition to any Form W-2s they received from the organization. Where applicable, the compensation reported on Part VII, Section A, Column D includes both the Form W-2 compensation and the Form 1099-MISC compensation.