2022-11-15T17:56:13-06:00 2021-12-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2021-01-01 990073517 HAWAII NURSES ASSOCIATION OFFICE & PROFESSIONAL EMPLOYEES INTL UNION LOCAL 50 % JOAN CRAFT HAWA 8085311628 1600 ALA MOANA BLVD Suite 100 HONOLULU HI 96815 JOAN CRAFT TREASURER 8085311628 2022-11-14 true JOAN CRAFT 999009999 RICHARD RUVELSON P00234075 3012726000 2022-11-14 3 2021 2022-09-23 18:48:47Z X JOAN CRAFT 1600 ALA MOANA BLVD SUITE 100 HONOLULU HI 96815 2687667 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. 18 15 39 0 0 0 0 0 2581310 2612727 9246 1189 62509 72371 2653065 2686287 0 1000 0 0 1208972 1167366 0 0 0 1171231 1579203 2380203 2747569 272862 -61282 3515284 3431443 371210 390505 3144074 3040938 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 8 0 true 39 true false false false false false false false false X 18 15 true false false false true true true true true false false true false false false true false false HI X JOAN CRAFT 8085311628 1600 ALA MOANA BLVD SUITE 100 HONOLULU HI 96815 X Mindy Sturge MEMBER NEGOTIATOR 35.0 0.0 X 113102 0 2214 Gary Nuber Director- FIELD SERVICES 35.0 0.0 X 106208 0 2040 Daniel Ross President 16.0 0.0 X X 53861 0 0 Joan Craft Treasurer 16.0 0.0 X X 53861 0 0 Robert Coombes Director 10.0 0.0 X 32316 0 0 Debrah Trankel Trustee 4.0 0.0 X 9761 0 0 Cheryl Lynn Miller Secretary 4.0 0.0 X X 9445 0 0 Rory Ramos Director 2.0 0.0 X 836 0 0 Paulette Vasu Trustee 1.0 0.0 X 743 0 0 Melissa Samia Director (Eff 2/14/2021) 1.0 0.0 X 731 0 0 Wendy Yoshika Vice-President(Thru 1/14/2021) 1.0 0.0 X X 0 0 0 Rosalee Agas Yuu Vice President (Eff 1/16/2021) 1.0 0.0 X X 0 0 0 Billy Craft Director 1.0 0.0 X 0 0 0 Kari Delude Director 1.0 0.0 X 0 0 0 Natalie Jacob Director 1.0 0.0 X 0 0 0 Elizabeth Joyce Director 1.0 0.0 X 0 0 0 Joan Kutzer Director (thru 7/10/2021) 1.0 0.0 X 0 0 0 Patrick Magbulos Director 1.0 0.0 X 0 0 0 Andrew Pang Director 1.0 0.0 X 0 0 0 Quyen Rockwell Director (thru 12/29/2021) 1.0 0.0 X 0 0 0 Patrick Switzer Director 1.0 0.0 X 0 0 0 Jill Michele A Teruya Trustee 1.0 0.0 X 0 0 0 Carolyn Uehara Director 1.0 0.0 X 0 0 0 380864 0 4254 2 false false false WITHUM SMITHBROWN 4600 EAST WEST HIGHWAY SUITE 900 BETHESDA MD 20814 ACCOUNTING 166452 WEINBERG ROGER ROSENFELD 220 S KING ST SUITE 901 HONOLULU HI 96813 LEGAL 162930 2 0 MEMBERSHIP DUES 900099 2612727 2612727 2612727 2569 2569 0 0 0 0 0 1380 -1380 -1380 -1380 0 0 0 0 0 0 0 0 0 OPEIU INTL SUBSIDIES 900099 72371 72371 72371 2686287 2685098 0 1189 1000 0 0 0 161555 0 767614 26864 131769 79564 0 222867 166452 0 0 600 95648 11299 41556 46155 0 205205 4864 0 6146 0 655210 20580 25183 LOST WAGES 51322 BAD DEBT EXPENSE 23095 MEMBERSHIP ACTIVITIES 1871 REPRESENTATIONAL EXPENSES 1150 2747569 1157725 854246 2089577 811829 0 0 167219 159276 0 0 0 0 0 0 0 0 27154 17854 1560635 45064 7985 1515571 53128 60171 0 0 0 0 0 0 12496 12496 3515284 3431443 104980 125363 0 0 194880 204351 0 0 0 0 0 0 0 0 0 0 71350 60791 371210 390505 X 3090805 2981403 53269 59535 3144074 3040938 3515284 3431443 X -61282 6266 -48120 X false true X false false true true false 303087 303087 1220427 15255 1205172 37121 29809 7312 1515571 0 ACCRUED VACATION 60791 60791 X 2687667 2687667 -1380 -1380 2686287 2797069 49500 49500 2747569 2747569 PART X, LINE 2 - FIN48 FOOTNOTE Accounting principles generally accepted in the United States of America require that management of HNA evaluate tax positions taken and recognize a tax liability if it is more likely than not that a tax position taken will not be sustained upon examination by the Internal Revenue Service. Management has analyzed the HNA's tax positions and has concluded that as of December 31, 2021, there are no uncertain positions taken or expected to be taken that would require recognition in the financial statements. HNA is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. In addition, there have been no tax related interest or penalties for the periods presented in these financial statements. Should such penalties and interest be incurred, the HNA's policy is to recognize them as operating expenses. PART XI, LINE 4B - AMOUNTS INCLUDED IN REVENUES ON RETURN, NOT FINANCIALS $ 1,380 LOSS ON DISPOSAL OF ASSETS PART XII, LINE 2D - AMOUNTS INCLUDED AS EXPENSES ON FINANCIALS, NOT RETURN $ 1,380 LOSS ON DISPOSAL OF ASSETS $48,120 DOUBTFUL FOR ALLOWANCE ACCOUNTSS 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 XI, LINE 9 - OTHER CHANGES IN NET ASSET $(48,120) DOUBTFUL FOR ALLOWANCE ACCOUNTS