2026-04-02T20:33:58-04:00 2025-06-30 990337615 GALEN G L LUM C P A INC 1188 BISHOP STREET SUITE 2203 HONOLULU HI 968133309 990 2024-07-01 990039988 HAWAII EDUCATION ASSOCIATION (HEA) HAWA 8089496657 1953 SOUTH BERETANIA ST STE 5-C HONOLULU HI 96826 JOAN K LEWIS PRESIDENT 8089496657 2026-04-02 true true GALEN G L LUM P01063947 8085318265 2026-04-02 2024 2025-03-06 01:10:19Z JOAN K LEWIS 91-1018 KAIMALIE STREET R4 EWA BEACH HI 96706 1718804 false X WWW.HEAED.COM X 1956 HI THE MISSION OF THIS ORGANIZATION SHALL BE TO MAINTAIN AND ADVANCE THE BEST AMERICAN IDEALS AND STANDARDS OF EDUCATION, TO FOSTER PROFESSIONAL ZEAL AND GROWTH; TO CULTIVATE HELPFUL, FRIENDLY RELATIONS AMONG ITS MEMBERS AND THE COMMUNITY; TO PROMOTE BOTH PERSONAL AND GENERAL WELFARE OF THE MEMBERS FOR THE BEST INTERESTS OF EDUCATION; AND TO ENCOURAGE MEMBERS IN THE DISCHARGE OF THEIR PROFESSIONAL, COMMUNITY, AND CIVIC RESPONSIBILITIES. 5 5 2 0 66856 122954 0 215541 367760 0 282397 490714 24495 37280 0 248863 243754 0 78 215918 174549 489276 455583 -206879 35131 3259827 3215447 287366 231706 2972461 2983741 X THE MISSION OF THIS ORGANIZATION SHALL BE TO MAINTAIN AND ADVANCE THE BEST AMERICAN IDEALS AND STANDARDS OF EDUCATION, TO FOSTER PROFESSIONAL ZEAL AND GROWTH; TO CULTIVATE HELPFUL, FRIENDLY RELATIONS AMONG ITS MEMBERS AND THE COMMUNITY; TO PROMOTE BOTH PERSONAL AND GENERAL WELFARE OF THE MEMBERS FOR THE BEST INTERESTS OF EDUCATION; AND TO ENCOURAGE MEMBERS IN THE DISCHARGE OF THEIR PROFESSIONAL, COMMUNITY, AND CIVIC RESPONSIBILITIES. false false 238519 37280 THE PURPOSE OF THIS ORGANIZATION IS TO PROMOTE, ADVANCE AND SUPPORT THE PROFESSIONALISM OF HAWAII EDUCATORS; QUALITY EDUCATION ACCESSIBLE TO ALL THE CHILDREN OF HAWAII; TEACHING AS A PROFESSION; AND THE ADVANCEMENT OF EDUCATION IN HAWAII. ALL SUCH PURPOSES SHALL BE ACCOMPLISHED EXCLUSIVELY WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE PURPOSE OF THIS ORGANIZATION IS TO PROMOTE, ADVANCE AND SUPPORT THE PROFESSIONALISM OF HAWAII EDUCATORS; QUALITY EDUCATION ACCESSIBLE TO ALL THE CHILDREN OF HAWAII; TEACHING AS A PROFESSION; AND THE ADVANCEMENT OF EDUCATION IN HAWAII. ALL SUCH PURPOSES SHALL BE ACCOMPLISHED EXCLUSIVELY WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. 238519 true false false false false false false false false false true false true false true false false false false false false false false false false false false true true false false false false false false false false false false false false false false false true false false false true 0 0 2 true false false false false false false false false X 5 5 false false false false true true true true true false false false true true true true true true true false X LAURIE TOGAMI 8089496657 1953 S BERETANIA ST STE 5-C HONOLULU HI 96826 X JOAN K LEWIS PRESIDENT X 0 0 0 WILBUR LUNA TREASURER X X 0 0 0 PILIALOHA LEE LOY DIRECTOR X 0 0 0 MEREDITH MAEDA DIRECTOR X 0 0 0 JONATHAN MEDEIROS VICE-PRESIDE X X 0 0 0 JUNE MOTOKAWA PAST PRESIDE X 0 0 0 JACQUELINE YANAGI DIRECTOR X 0 0 0 false false false 4365 118589 122954 185658 185658 1408195 1997 1228090 180105 1997 182102 182102 490714 182102 185658 17280 17280 20000 20000 203095 101547 101548 22719 11359 11360 17940 8969 8971 32836 32836 34555 34555 38860 34289 4571 7027 7027 20921 20921 8651 229 8344 78 10118 10118 19563 19563 CONTINGENCY FUND 1687 1687 LICENSES & FEES 173 173 FOREIGN TAXES WITHHELD 115 115 GENERAL EXCISE TAXES 43 43 455583 238519 216986 78 100 100 182552 246389 442 240 654 654 7662 6314 205039 205039 173 72000 72000 2991433 2884939 4811 4811 3259827 3215447 7099 1805 158329 108329 121938 121572 287366 231706 X 2867442 2878722 105019 105019 2972461 2983741 3259827 3215447 X 35131 6019 -29697 -173 X true false false X 61344 62444 88045 66856 122954 401643 61344 62444 88045 66856 122954 401643 401643 211244 221923 189895 190181 185658 998901 1400544 0.28680 0.23530 X true false THE ORGANIZATION IS TOTALLY RELIANT ON CONTRIBUTIONS AND GRANTS TO FUND ITS PROGRAM RELATED EXPENSES. IT RECEIVES INCOME FROM INVESTMENT ASSETS TO FUND ITS PROGRAM EXPENSES. PART II, LINE 17A THE ORGANIZATION IS TOTALLY RELIANT ON CONTRIBUTIONS AND GRANTS TO FUND ITS PROGRAM RELATED EXPENSES. IT RECEIVES INCOME FROM INVESTMENT ASSETS TO FUND ITS PROGRAM EXPENSES. 205039 205039 EQUITABLE ADVISORS/LPL PORTFOLIO 1780029 F AXA/LPL FINANCIAL BONDS 1084404 F MORGAN STANLEY DEAN WITTER PORTFOLIO 20506 F 2884939 ACCRUED LEAVE 65319 EXCESS LOSS-INVEST. IN SUBSIDIARY 40167 DUES PAYABLE HEAIA 10113 ACCRUED FED. WITHHELD & ER TAX 3714 ACCRUED SIT WITHHELD 1987 ACCRUED SUI 248 PAYABLE TO HSEOA, NEA 24 121572 true GIA SPECIAL GRANT AWARD 16280 HEA SCHOLARSHIPS 8 12800 CASH HIROSHI & BK SCHOLARSHIPS 2 2000 CASH HSTA RETIRED GRANTS 4 4000 CASH TAAC GRANTS 2 1200 CASH FORM 990 - ORGANIZATION'S MISSION THE MISSION OF THIS ORGANIZATION SHALL BE TO MAINTAIN AND ADVANCE THE BEST AMERICAN IDEALS AND STANDARDS OF EDUCATION, TO FOSTER PROFESSIONAL ZEAL AND GROWTH; TO CULTIVATE HELPFUL, FRIENDLY RELATIONS AMONG ITS MEMBERS AND THE COMMUNITY; TO PROMOTE BOTH PERSONAL AND GENERAL WELFARE OF THE MEMBERS FOR THE BEST INTERESTS OF EDUCATION; AND TO ENCOURAGE MEMBERS IN THE DISCHARGE OF THEIR PROFESSIONAL, COMMUNITY, AND CIVIC RESPONSIBILITIES. FORM 990, PAGE 2, PART III, LINE 4D THE PURPOSE OF THIS ORGANIZATION IS TO PROMOTE, ADVANCE AND SUPPORT THE PROFESSIONALISM OF HAWAII EDUCATORS; QUALITY EDUCATION ACCESSIBLE TO ALL THE CHILDREN OF HAWAII; TEACHING AS A PROFESSION; AND THE ADVANCEMENT OF EDUCATION IN HAWAII. ALL SUCH PURPOSES SHALL BE ACCOMPLISHED EXCLUSIVELY WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FORM 990, PAGE 6, PART VI, LINE 6 MEMBER ORGANIZATION FORM 990, PAGE 6, PART VI, LINE 7A MEMBERSHIP ELECTS GOVERNING BODY ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 7B GOVERNANCE DECISIONS OF THE ORGANIZATION ARE SUBJECT TO APPROVAL BY MEMBERSHIP. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 RETURN IS REVIEWED, APPROVED AND SIGNED BY PRESIDENT OF THE ASSOCIATION. FORM 990 IS SUBJECT TO REVIEW BY EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 12C POTENTIAL CONFLICT OF INTEREST SITUATIONS ARE SUBJECT TO REVIEW AND MONITORING BY THE BOARD OF DIRECTORS AND EXECUTIVE COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPENSATION PROCESS IS GOVERNED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B THE COMPENSATION PROCESS IS GOVERNED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. THE OFFICERS AND DIRECTORS OF THE GOVERNING BOARD ARE ALL UNCOMPENSATED VOLUNTEERS. FORM 990, PAGE 6, PART VI, LINE 19 COPIES OF GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND EXEMPT-ORGANIZATION TAX RETURNS ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S OFFICE FOR PUBLIC INSPECTION. FORM 990, PART XI, LINE 9 DEPRECIATION PER BOOKS -173