2024-09-06T11:35:57-04:00 2023-12-31 474306215 Mullins PC 7625 Wisconsin Avenue Bethesda MD 20814 990 2023-01-01 464604754 H-CAP Education Association Inc H-CA 1178 Broadway STE 1029 New York NY 10001 Danielle Copeland Executive Direc 2128944373 2024-08-21 true true John Mullins P01429307 2027706371 2024-09-06 2023 2024-08-08 14:25:15Z Sandi Vito 910773 false X hcapinc.org/education-association-about X 2014 NY H-CAP Education Association Inc. is a network of industry driven, labor management training and upgrading partnerships. These partnerships are affiliated with major healthcare employers in regions around the country and with the Service Employees International Union SEIU. 4 4 0 4 0 0 800000 136080 110773 0 0 136080 910773 0 0 0 0 0 307465 264002 307465 264002 -171385 646771 255316 895428 12656 5997 242660 889431 H-CAP Education Association Inc. is a network of industry driven, labor management training and upgrading partnerships. These partnerships are affiliated with major healthcare employers in regions around the country and with the Service Employees International Union SEIU. false false 233884 Providing professional development, technical assistance and program assistance to training and upgrading partnerships that provide education to healthcare workers in hospital, nursing home and home care settings. These partnerships work to advance workforce development and the delivery of high quality health care. 233884 true true false false false false false false false false false 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 false false false true 2 0 true 0 true false false false false false false false false false false false false X 4 4 false false false false false false false true true false false true true true true true true false false false DC X The Organization 2128944373 1178 Broadway Suite 1029 New York NY 10001 X Corinne Eldridge Board Member 0.50 0.00 X 0 0 0 Steve Bender Board Treasurer 0.50 0.00 X X 0 0 0 Sandi Vito Board President 0.50 0.00 X X 0 0 0 Rebecca Hanson Board Secretary 0.50 0.00 X X 0 0 0 0 0 0 0 false false false H-CAP Inc 1178 Broadway Suite 3016 New York NY 10001 Programs 233834 1 800000 800000 Membership Dues 900099 102000 102000 Program Services 900099 8773 8773 110773 910773 110773 0 0 X 27629 27629 233000 233000 884 884 2489 2489 264002 233884 30118 0 253462 879522 14000 1854 1906 255316 895428 12656 997 5000 12656 5997 X 122518 1289 120142 888142 242660 889431 255316 895428 646771 0 X false true X true false X 598500 1593000 331000 800000 3322500 598500 1593000 331000 800000 3322500 2850650 471850 3322500 0.14200 0.14630 X 10 Facts and Circumstances Test Part II line 17a or 17b H-CAP Education Association Inc. fails to meet the public support test for the year ended December 31, 2023. However, based on the following facts and circumstances, The Association should continue to be recognized as a publicly supported organization under Internal Revenue Code section 509(a)(1). The total amount of public support for The Association during the above-mentioned period is 14.2%. Therefore, the total public support is greater than the required 10%. The Association maintains a continuous and bona fide program for solicitation of funds from the general public, community, and membership groups. In addition, The Associations governing board represents the broad interests of the public. The Associations services are performed directly for the benefit of the public on a continuing basis. Based on the above facts and circumstances, H-CAP Education Association Inc. should continue to be considered as publicly supported under internal revenue code section 509(a)(1). RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED Due from H-CAP 5000 5000 X 910773 910773 910773 264002 264002 264002 Footnote for uncertain tax position under FIN 48 (Part X) The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Association and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities at year end.The Associations policy would be to recognize interest and penalties, if any, on tax positions related to its unrecognized tax benefits in income tax expense in the financial statements. No interest and penalties were assessed or recorded during the year. Form 990 governing body review Part VI line 11 Ths IRS Form 990 is reviewed by the full Board prior to its filing. Conflict of interest policy compliance Part VI line 12c Conflicts and potential conflicts are addressed immediately with the appropriate members of The Organization. Governing documents etc available to public Part VI line 19 These documents are available upon request. List of other fees for services expenses Part IX line 11g Consultants: $20,000Contractors: $213,000