2023-10-23T18:34:57-05:00 2022-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2022-01-01 996005352 HAWAII DENTAL ASSOCIATION HAWA 8085937956 500 ALA MOANA BLVD 7-411 HONOLULU HI 96813 NORMAN CHUN PRESIDENT 8085937956 2023-10-23 1 NORMAN CHUN 999009999 0 MELANIE A KING P00220997 8085311040 2023-10-19 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NORMAN CHUN 500 ALA MOANA BLVD 7-411 HONOLULU HI 96813 4460187 0 X WWW.HAWAIIDENTALASSOCIATION.NET X 1976 HI TO PROMOTE HIGH PROFESSIONAL STANDARDS IN THE PRACTICE OF DENTISTRY AND THE ART AND SCIENCE OF DENTISTRY AS A PROFESSION. 17 17 3 100 17045 0 53944 67816 454258 483984 4692 2001690 -61465 -35987 451429 2517503 9147 20660 0 0 234882 227972 0 0 0 336340 374929 580369 623561 -128940 1893942 3562721 5415552 685974 662910 2876747 4752642 TO PROMOTE HIGH PROFESSIONAL STANDARDS IN THE PRACTICE OF DENTISTRY AND THE ART AND SCIENCE OF DENTISTRY AS A PROFESSION. 0 0 HAWAII DENTAL ASSOCIATION CONVENTION - ANNUAL DENTAL CONVENTION HELD TO INFORM, EXCHANGE IDEAS, PROVIDE CE CREDITS, AND TO PROMOTE NETWORKING AMONG MEMBERS, STAFF, AND OUT OF STATE VISITING GUESTS OF THE DENTAL PROFESSION. CONVENTION RETURNED TO ITS TRADITIONAL, 2-DAY, IN PERSON MODEL IN 2022. LEADERSHIP DEVELOPMENT, EXCHANGE, AND CULTIVATION - MEMBER LEADERS AND STAFF ATTENDED BOTH VIRTUAL AND IN-PERSON CONFERENCES WITH DISTRICT AND NATIONAL COUNTERPARTS IN 2022, TO RECEIVE UPDATES, SHARE BEST PRACTICES AND CHALLENGES, AND ENHANCE HAWAII'S OWN LEADERSHIP DEVELOPMENT WORK. PROACTIVELY SUPPORTED ASSOCIATION MEMBERS WITH UPDATED INFORMATION RELATED TO LICENSING, PRACTICE MANAGEMENT, AND TOPICS RELATED TO THEIR PROFESSIONAL DEVELOPMENT AND DENTAL PRACTICES. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 13 0 3 1 1 1 0 0 0 1 1 0 0 0 0 0 X 17 17 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X KIM NGUYEN 8085937956 500 ALA MOANA BLVD SUITE 7-411 HONOLULU HI 96813 SCOTT KANAMORI DDS PRESIDENT 2.00 X X 0 0 0 NORMAN CHUN DDS PRESIDENT-ELECT 3.00 X X 0 0 0 AMY OGAWA DMD VICE PRESIDENT 1.00 X X 0 0 0 CARLA FUKUMOTO DDS SECRETARY 1.00 X X 0 0 0 DAVID LUM DDS TREASURER 1.00 X X 0 0 0 CURT SHIMIZU DDS SPEAKER OF THE HOUSE 4.00 X X 0 0 0 PATSY FUJIMOTO DDS IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 DAYTON LUM DDS ADA SR DELEGATE 1.00 X 0 0 0 ANTHONY SUR DDS HAWAII COUNTY TRUSTEE 1.00 X 0 0 0 ANTHONY KIM DMD HONOLULU COUNTY TRUSTEE 1.00 X 0 0 0 DEREK ICHIMURA DDS HONOLULU COUNTY TRUSTEE 1.00 X 0 0 0 JEFF MIYAZAWA DDS HONOLULU COUNTY TRUSTEE 1.00 X 0 0 0 JACLYN PALOLA DMD HONOLULU COUNTY TRUSTEE 1.00 X 0 0 0 WESLEY SATO DDS HONOLULU COUNTY TRUSTEE 1.00 X 0 0 0 DARRELL TERUYA DDS HONOLULU COUNTY TRUSTEE 1.00 X 0 0 0 CRAIG HARUKI DDS KAUAI COUNTY TRUSTEE 1.00 X 0 0 0 ZACH DODSON DDS MAUI COUNTY TRUSTEE 1.00 X 0 0 0 KIM NGUYEN MSW EXECUTIVE DIRECTOR 40.00 X 100000 0 7417 100000 0 7417 0 0 0 0 0 67816 67816 MEMBERSHIP DUES 900099 341069 341069 ANNUAL CONVENTION FEES 900099 76169 76169 MEMBER SERVICE FEE 900099 60000 60000 COUNTY ASSISTANCE PROGRAM SERVICE 900099 5058 5058 OTHER REVENUE 900099 1688 1688 483984 17481 17481 54592 54592 5510 113181 -107671 -107671 -107671 3812230 1828021 1984209 1984209 1984209 1529 1482 47 47 ADVERTISING & COMMISSIONS 513120 17045 17045 17045 2517503 484031 17045 1948611 20660 101294 92885 1009 17264 15520 2847 50959 47027 318 50000 29545 11638 17218 119676 12342 6264 TAXES 9088 REPAIRS AND MAINTENANCE 7810 MOVING EXPENSES 7544 DUES AND SUBSCRIPTIONS 2474 179 623561 1148170 916306 386382 4205450 4303 40177 5421 12445 347 43249 3695 2217 1874964 1478 143134 196447 3562721 5415552 41468 36989 243701 241277 400805 384644 685974 662910 X 2876747 4752642 2876747 4752642 3562721 5415552 1893942 -18047 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 341068 45000 -7803 37197 42969 -5772 3695 2217 1478 1478 DUE TO SOCIETIES AND ADA 346244 RENTAL DEPOSIT & OTHER LIABILITIES 38400 384644 X 2613570 -18047 -18047 2631617 -114114 -114114 2517503 738224 114663 114663 623561 0 623561 PART X, LINE 2: U.S. GAAP REQUIRES UNCERTAIN TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THEY ARE MORE LIKELY THAN NOT TO FAIL UPON REGULATORY EXAMINATION. MANAGEMENT HAS EVALUATED THE ASSOCIATION'S TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021, AND FOR THE YEARS THEN ENDED, AND DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS REQUIRED TO BE REPORTED IN ACCORDANCE WITH U.S. GAAP. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -113,181. COST OF GOODS SOLD -1,482. INCREASE (DECREASE) IN NET ASSETS WITH DONOR RESTRICTIONS 549. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 113,181. COST OF GOODS SOLD 1,482. 1 HAWAII DENTAL ASSOCIATION FOUNDATION INC 500 ALA MOANA BLVD SUITE 7-411 HONOLULU HI 96813 813947506 501(C)(3) 10660 0 ADMINISTRATIVE SUPPORT MASSACHUSETTS DENTAL CARE PROVIDERS FOR BETTER DENTAL BENEFITS ONE INTERNATIONAL PLACE SUITE 1820 BOSTON MA 02110 883227524 10000 0 SUPPORT QUESTION 2 (MA BALLOT INITIATIVE) 1 1 PART I, LINE 2: REQUESTS FOR PAYMENT SUPPORTED BY INVOICES ARE GENERALLY REVIEWED AND APPROVED ON INDIVIDUAL REQUEST FOR PAYMENT OR REIMBURSEMENT. RECORDS ARE ALSO KEPT THROUGH MEETING MINUTES AND REPORTS. THERE ARE REPORTS FROM THE FOUNDATION TO THE HDA ON ITS WORK (QUARTERLY AT ITS BOARD MEETINGS) AND THERE IS AN HDA OFFICER WHO SERVES AS A LIAISON BETWEEN THE HDA AND THE FOUNDATION. THESE MECHANISMS KEEP THE COMMUNICATION AND INFORMATION OPEN AND TRANSPARENT. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF THE ORGANIZATION ARE CLASSIFIED AS FOLLOWS: A) ACTIVE MEMBERS B) LIFE MEMBERS C) RETIRED MEMBERS D) NONPRACTICING DENTIST MEMBERS E) STUDENT MEMBERS F) HONORARY MEMBERS G) PROVISIONAL MEMBERS H) ASSOCIATE MEMBERS I) INTERNATIONAL MEMBERS FORM 990, PART VI, SECTION A, LINE 7A AN ACTIVE MEMBER IN GOOD STANDING SHALL BE ELIGIBLE FOR ELECTION AS A DELEGATE OR ALTERNATE DELEGATE TO THE HOUSE OF DELEGATES AND FOR ELECTION OR APPOINTMENT TO ANY OFFICE OR AGENCY OF THE ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PROVIDED TO THE FINANCIAL PROGRAM AND BOARD OF TRUSTEES FOR REVIEW, COMMENT, AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C MEMBERS OF THE BOARD OF TRUSTEES THAT HAVE A POTENTIAL CONFLICT OF INTEREST MUST DISCLOSE AND EXCUSE THEMSELVES FROM VOTING DURING BOARD OF TRUSTEE MEETINGS, BUT MAY STILL PARTICIPATE IN DISCUSSIONS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE DIRECTOR'S COMPENSATION IS ANNUALLY REVIEWED BY THE EXECUTIVE DIRECTOR COMPENSATION AND EMPLOYMENT COMMITTEE (EDCEC), THE FINDINGS OF WHICH ARE REPORTED TO, RECOMMENDATIONS ARE MADE (IF ANY), AND ALL INFORMATION IS APPROVED BY THE BOARD OF TRUSTEES. AS PART OF ITS DUE DILIGENCE, THE EDCEC SURVEYS VARIOUS MEMBER LEADERS AND COMMITTEE CHAIRS, FOR THEIR ANONYMOUS FEEDBACK. COMPARABLE DATA AND BACKGROUND, SUCH AS SEEKING COUNSEL FROM OTHER STATES AND/OR LEGAL COUNSEL, IS USED. THIS PROCESS IS DOCUMENTED IN MEETING MINUTES OF THE EDCEC AND OF THE BOARD IN EXECUTIVE SESSION, AND IN THE PERSONNEL FILE, AND WAS LAST UNDERTAKEN IN 2022. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC AT THE HDA'S OFFICE UPON REQUEST.