2025-02-25T13:12:28-06:00 2024-08-31 421539623 KMH LLP 1003 BISHOP STREET SUITE 2400 HONOLULU HI 96813 990 2023-09-01 990145127 HAWAII STATE TEACHERS ASSOCIATION HAWA 8088332711 1200 ALA KAPUNA STREET HONOLULU HI 96819 GORDON MURAKAMI CFO 8088332711 2025-02-25 1 0 DANIELLE A HARANO P01258470 8085262255 2025-02-19 2023 2025-03-06 01:10:19Z CHENEY KAKU 1200 ALA KAPUNA STREET HONOLULU HI 96819 16454705 0 X WWW.HSTA.ORG X 1970 HI THE HAWAII STATE TEACHERS ASSOCIATION CONSISTS OF TEACHERS EMPLOYED BY THE STATE OF HAWAII DEPARTMENT OF EDUCATION. THE ASSOCIATION SERVES AS THE EXCLUSIVE COLLECTIVE BARGAINING AGENT FOR EMPLOYEES CLASSIFIED AS TEACHERS EMPLOYED BY THE STATE OF HAWAII, UNDER THE LAWS OF THE HAWAII PUBLIC EMPLOYEE BARGAINING ACT, TO NEGOTIATE AND ADMINISTER THE MEMBERS' CONTRACT, REPRESENT MEMBERS BEFORE THE STATE OF HAWAII CONCERNING GRIEVANCES, LABOR DISPUTES, WAGES, FRINGE BENEFITS, HOURS AND OTHER EMPLOYMENT CONDITIONS. 28 27 50 65 27509 0 179835 183195 9020778 9898112 519916 851475 108389 104943 9828918 11037725 25000 0 117500 269180 5973642 6027063 0 0 0 2998740 3212522 9114882 9508765 714036 1528960 21640963 24527684 2916892 3245739 18724071 21281945 SERVED HSTA MEMBERS AS THEIR EXCLUSIVE COLLECTIVE BARGAINING AGENT,ADMINISTERED MEMBERS' CONTRACT NEGOTIATIONS WITH THE STATE OF HAWAIICONCERNING GRIEVANCES, LABOR DISPUTES, WAGES, FRINGE BENEFITS, HOURSAND OTHER EMPLOYMENT CONDITIONS. 0 0 SERVED HSTA MEMBERS AS THEIR EXCLUSIVE COLLECTIVE BARGAINING AGENT, ADMINISTERED MEMBERS' CONTRACT NEGOTIATIONS WITH THE STATE OF HAWAIICONCERNING GRIEVANCES, LABOR DISPUTES, WAGES, FRINGE BENEFITS, HOURSAND OTHER EMPLOYMENT CONDITIONS. THERE WERE APPROXIMATELY 13,000 ACTIVEMEMBERS AS OF AUGUST 31, 2024. 0 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 49 0 1 50 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 28 27 0 0 0 0 1 1 0 1 1 0 1 1 0 1 1 1 1 1 1 1 0 X CHENEY KAKU SECRETARY-TREASURER 8088332711 1200 ALA KAPUNA STREET HONOLULU HI 96819 OSA TUI JR DIRECTOR, PRESIDENT 40.00 0.00 X X 187003 0 0 LOGAN OKITA DIRECTOR, VICE PRESIDENT 0.10 0.10 X X 0 0 0 LISA MORRISON DIRECTOR THROUGH 6/30/24 0.10 0.00 X X 0 0 0 CHENEY KAKU DIRECTOR, SECRETARY/TREASURER 0.10 0.00 X X 0 0 0 AARON KUBO DIRECTOR, NEA 0.10 0.00 X 0 0 0 ROBERTA AKIU DIRECTOR 0.10 0.00 X 0 0 0 ASHLEY MONDEN DIRECTOR 0.10 0.00 X 0 0 0 JULIANA ROMERO DIRECTOR 0.10 0.00 X 0 0 0 AUSTIN MORRISEY DIRECTOR 0.10 0.00 X 0 0 0 EDWIN KAGAWA DIRECTOR 0.10 0.00 X 0 0 0 CHANNA UYETAKE DIRECTOR 0.10 0.00 X 0 0 0 TINA MIYATAKI DIRECTOR THROUGH 6/30/24 0.10 0.00 X 0 0 0 SHANNON GARAN DIRECTOR 0.10 0.00 X 0 0 0 JANICE EALA DIRECTOR THROUGH 6/30/24 0.10 0.00 X 0 0 0 SHAUN KAMIDA DIRECTOR 0.10 0.00 X 0 0 0 KATHRYN PARSONS DIRECTOR 0.10 0.00 X 0 0 0 SARAH TOCHIKI DIRECTOR 0.10 0.00 X 0 0 0 WENDY NICKL DIRECTOR 0.10 0.00 X 0 0 0 JILL JACOBS DIRECTOR 0.10 0.00 X 0 0 0 CHARLOTTE MENZE DIRECTOR 0.10 0.00 X 0 0 0 JENNIFER KAAIKALA DIRECTOR THROUGH 6/30/24 0.10 0.00 X 0 0 0 SARAH MILIANTA-LAFFIN DIRECTOR 0.10 0.00 X 0 0 0 REBECCA HADLEY-SCHLOSSER DIRECTOR 0.10 0.00 X 0 0 0 KELLI KAANAANA DIRECTOR 0.10 0.00 X 0 0 0 NATHAN REYES ODA DIRECTOR 0.10 0.00 X 0 0 0 AMBER RIEL DIRECTOR 0.10 0.00 X 3000 0 0 MIKE LANDES DIRECTOR 0.10 0.00 X 0 0 0 ASHLEY OLSON DIRECTOR 0.10 0.00 X 0 0 0 BRIANN STARKEY DIRECTOR 0.10 0.00 X 0 0 0 JODI BEATY DIRECTOR 0.10 0.00 X 0 0 0 KARIN HANSEN DEL REY DIRECTOR 0.10 0.00 X 0 0 0 KANA NAIPO DIRECTOR THROUGH 10/10/23 0.10 0.00 X 0 0 0 JONATHAN GILLENTINE DIRECTOR 0.10 0.00 X 1250 0 0 ANN MAHI EXECUTIVE DIRECTOR 40.00 0.10 X 206350 0 0 ANDREA ESHELMAN DEPUTY EXECUTIVE DIRECTOR 40.00 0.00 X 178047 0 0 MACGEORGE KERR DIRECTOR OF COMMUNICATIONS 40.00 0.00 X 146157 0 0 GORDON MURAKAMI DIRECTOR OF FINANCE & ACCOUNTING 40.00 0.00 X 143423 0 0 LAURA NAKASONE DIRECTOR OF HUMAN RESOURCES 40.00 0.00 X 120490 0 0 MONICA NAONE DIRECTOR OF ADMINISTRATION 40.00 0.00 X 113220 0 0 ERIC NAGAMINE UNISERV DIRECTOR 40.00 0.00 X 119067 0 0 JONATHAN LEIBOWITZ UNISERV DIRECTOR 40.00 0.00 X 110257 0 0 COLLEEN BIRD NEGOTIATIONS SPECIALIST 40.00 0.00 X 106924 0 0 CHRISTOPHER CHANG UNISERV DIRECTOR 40.00 0.00 X 106804 0 0 JODENE PARIS UNISERV DIRECTOR 40.00 0.00 X 101976 0 0 1643968 0 0 14 0 1 0 THE KUPAA GROUP 425 KAMEHAMEHA HWY SUITE 401 PEARL CITY HI 96782 IT SERVICE 295841 DELLEW CORPORATION PO BOX 970940 WAIPAHU HI 96797 LOGISTICS AND FACILITIES 213824 KULA PRINTING LTD 2016 COLBURN ST HONOLULU HI 96819 T-SHIRT VENDOR 128840 B RESORT & SPA 1905 HOTEL PLAZA BLVD LAKE BUENA VISTA FL 32830 PROPERTY RESORT 108029 4 183195 183195 MEMBERSHIP DUES 900099 9133859 9133859 NATL FINANCIAL SUPPORT 900099 764253 764253 9898112 846109 846109 40512 13003 27509 27509 27509 5409343 5403977 5366 5366 5366 MISCELLANEOUS 900099 77434 77434 77434 11037725 9980912 27509 846109 269180 1643968 2539355 1498461 345279 240223 313412 73363 70063 181837 117349 73534 348427 27438 312181 87765 MAINTENANCE 400934 LEADERSHIP TRAINING 253767 PROGRAMS AND ACTIVITIES 208274 INSTRUCTOR FEES 116560 387395 9508765 1531160 2328840 466072 552989 45252 32410 7150891 4138845 3227898 3012046 16123932 17980425 246649 620974 21640963 24527684 667439 575161 2249453 2670578 2916892 3245739 X 18708636 21281945 15435 0 18724071 21281945 21640963 24527684 1528960 1028914 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 HAWAII STATE TEACHERS ASSOCIATION POLITICAL ACTION COMMITTEE FUND 1200 ALA KAPUNA STREET HONOLULU HI 96819 521073928 0 0 1286138 1286138 4267771 2675804 1591967 1596982 1463041 133941 3012046 ACCRUED VACTION 712916 OTHER LIABLITIES 563476 OTHER POST RETIREMNT LIABLITIES 759498 LEASE LIABLITY 634688 2670578 X 14735889 1028914 2669250 3698164 11037725 0 11037725 12242311 2733546 2733546 9508765 0 9508765 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FORM INCOME TAXATION UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION IS TAX EXEMPT EXCEPT TO THE EXTENT OF CERTAIN UNRELATED BUSINESS INCOME, WHICH IS SUBJECT TO INCOME TAX. THE ASSOCIATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION AFTER AN AUDIT BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ASSOCIATION HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION'S 2021 THROUGH 2023 FEDERAL AND HAWAII TAX RETURNS REMAIN OPEN TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND STATE OF HAWAII DEPARTMENT OF TAXATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE DUES 2,669,250. PART XII, LINE 2D - OTHER ADJUSTMENTS: AFFILIATE DUES 2,669,250. HSTA POLITICAL ACTION COMMITTEE FUND EXPENSES 64,296. NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 MANAGEMENT AND GENERAL EXPENSES CONTRACTED WITH 14 ORANGES SOFTWARE, INC. FOR WEBSITE DESIGN, CREATION, AND HOSTING 10774 0 0 0 0 0 0 10774 0 10774 0 0 0 0 0 0 X X 0 0 0 ANN MAHI EXECUTIVE DIRECTOR 186350 0 0 0 20000 0 0 0 0 0 206350 0 0 0 OSA TUI JR DIRECTOR, PRESIDENT 167489 0 0 0 19514 0 0 0 0 0 187003 0 0 0 ANDREA ESHELMAN DEPUTY EXECUTIVE DIRECTOR 155727 0 0 0 22320 0 0 0 0 0 178047 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS FIVE CLASSES OF MEMBERS: ACTIVE MEMBERS, RETIRED MEMBERS, STUDENT MEMBERS, ASSOCIATE MEMBERS, AND STAFF MEMBERS. -ACTIVE MEMBERS ARE ELIGIBLE TO VOTE, HOLD OFFICE, PARTICIPATE IN GOVERNANCE OF THE ORGANIZATION AND PARTICIPATE IN MEMBERSHIP PROGRAMS AND ACTIVITIES AS DETERMINED BY THE BOARD. -RETIRED & STUDENT MEMBER ARE ELIGIBLE TO PARTICIPATE IN THE ANNUAL CONVENTION, PARTICIPATE IN MEMBERSHIP PROGRAMS AND ACTIVITIES AS DETERMINED BY THE BOARD AND ARE REPRESENTED ON THE ORGANIZATION'S BOARD. THESE CLASSES OF MEMBERS ARE NOT ELIGIBLE TO VOTE FOR OFFICER ELECTION, HOLD OFFICE OR VOTE ON MATTERS RESERVED FOR ACTIVE MEMBERS. -ASSOCIATE & STAFF MEMBERS ARE ELIGIBLE TO PARTICIPATE IN MEMBERSHIP PROGRAMS AND ACTIVITIES AS DETERMINED BY THE BOARD. THESE CLASSES OF MEMBERS ARE NOT ELIGIBLE TO VOTE, HOLD OFFICE OR OTHERWISE PARTICIPATE IN GOVERNANCE OF THE ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT DELEGATES THAT ARE AUTHORIZED TO REPRESENT THEM AND VOTE ON THEIR BEHALF. AT THE ANNUAL CONVENTION, THE ELECTED DELEGATES VOTE ON BYLAW CHANGES THAT AFFECT OPERATING POLICIES OF THE BOARD OF DIRECTORS. MEMBERS OF THE GOVERNING BODY ARE ELECTED TO OFFICE BY THE GENERAL MEMBERSHIP AT SPECIFIED TIMES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT, SECRETARY-TREASURER AND DIRECTOR OF FINANCE AND ACCOUNTING PRIOR TO FILING AND PRESENTATION TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS, EMPLOYEES, VOLUNTEERS AND MEMBERS (INTERESTED PERSONS) AND THEIR FAMILY MEMBERS. POTENTIAL CONFLICTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR OR HIS/HER DESIGNEE AND THE EXISTENCE OF CONFLICTS ARE DETERMINED BY THE BOARD OF DIRECTORS. INTERESTED PERSONS WITH POTENTIAL CONFLICTS MAY NOT PARTICIPATE IN ANY DISCUSSION OR DEBATE BY THE BOARD OF DIRECTORS OR ITS COMMITTEE OR SUBCOMMITTEE. DIRECTORS WITH POTENTIAL CONFLICTS ARE RECUSED FROM DISCUSSIONS OR VOTING ON SUCH CONFLICTS. THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS AND ANY CHANGES ARE COMMUNICATED TO ALL DIRECTORS, OFFICERS, EMPLOYEES, VOLUNTEERS AND MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE PRESIDENT IS DETERMINED BY THE BYLAWS AND GOVERNANCE MANUAL OF THE ASSOCIATION AND CONFIRMED BY THE BOARD THROUGH THE BUDGET PROCESS. THE PERSONNEL COMMITTEE OF THE BOARD OF DIRECTORS WILL REVIEW AND SET THE EXECUTIVE DIRECTOR'S SALARY AND SENDS THEIR RECOMMENDATION TO THE BOARD FOR APPROVAL. COMPENSATION OF TOP MANAGEMENT IS SET BY THE EXECUTIVE DIRECTOR AND IS INCORPORATED WITHIN THE OPERATING BUDGET OF THE ASSOCIATION. APPROVAL OF TOP MANAGEMENT COMPENSATION IS THROUGH THE BOARD'S APPROVAL OF THE OPERATING BUDGET. HSTA PARTICIPATES IN THE NCSEA COMPENSATION SURVEY FOR AFFILIATES THAT PROVIDES NATIONAL COMPENSATION INFORMATION ON COMPARABLE POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST FORM 990, PART XII, LINE 2C, FINANCIAL STATEMENTS AND REPORTING: THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. HSTA POLITICAL ACTION COMMITTEE FUND 1200 ALA KAPUNA STREET HONOLULU HI 96819 521073928 GOVERNMENT RELATIONS,POLITICAL EXPENDITURES HI 527 HAWAII STATE TEACHERS ASSOCIATION 1 HSTA VOLUNTARY EMPLOYEES BENEFICIARY TRUST 1259 AALA STREET 202 HONOLULU HI 96817 237296050 ADMINSITERS THE VEBA TRUST FOR HSTA MEMBERS HI 501(C)(9) N/A 0 HAWAII FOUNDATION FOR EDUCATORS 1200 ALA KAPUNA STREET HONOLULU HI 96819 814412540 PROVIDE PROFESSIONAL EDUCATION FOR EDUCATORS HI 501(C)(3) LINE 7 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0