2025-10-20T19:18:00-05:00 2024-12-31 261659234 CW ASSOCIATES CPAS 700 BISHOP STREET SUITE 1040 HONOLULU HI 96813 990 2024-01-01 996005352 HAWAII DENTAL ASSOCIATION HAWA 8085937956 500 ALA MOANA BLVD 7-411 HONOLULU HI 96813 RACHEL DIPASQUALE PRESIDENT 8085937956 2025-10-20 1 1 RODNEY M HARANO P00389596 8085311040 2025-10-20 2024 2025-03-06 01:10:19Z X RACHEL DIPASQUALE 500 ALA MOANA BLVD 7-411 HONOLULU HI 96813 1439643 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 4 100 10997 0 70776 73025 868095 858644 58301 225930 70135 62112 1067307 1219711 69259 23057 0 0 239708 316795 0 0 0 596782 738068 905749 1077920 161558 141791 5875070 5673318 865514 510762 5009556 5162556 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. LEADERSHIP DEVELOPMENT, EXCHANGE, AND CULTIVATION - MEMBER LEADERS AND STAFF ATTENDED BOTH VIRTUAL AND IN-PERSON CONFERENCES WITH DISTRICT AND NATIONAL COUNTERPARTS IN 2024, 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 14 0 1 4 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 ANTHONY KIM DMD PRESIDENT 5.00 X X 0 0 0 RACHEL DIPASQUALE DDS PRESIDENT-ELECT 4.00 X X 0 0 0 AMY OGAWA DMD VICE-PRESIDENT 1.00 X X 0 0 0 NORMAN CHUN DMD IMMEDIATE PAST PRESIDENT 10.00 X X 0 0 0 CARLA FUKUMOTO DDS SECRETARY 2.00 X X 0 0 0 DEREK ICHIMURA DMD TREASURER 7.00 X X 0 0 0 CURT SHIMIZU DDS SPEAKER OF THE HOUSE 2.00 X X 0 0 0 LENA HAMAKAWA DDS HAWAII 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 JASE CHUN DDS TRUSTEE, AT LARGE 1.00 X 0 0 0 CALBERT LUM DDS TRUSTEE, AT LARGE 1.00 X 0 0 0 DAVID LUM DDS TRUSTEE, AT LARGE 1.00 X 0 0 0 WAYNE LEONG DDS TRUSTEE, AT LARGE 1.00 X 0 0 0 WILLIAM LI DDS TRUSTEE, AT LARGE 1.00 X 0 0 0 DAYTON LUM DDS ADA SR DELEGATE 2.00 X 0 0 0 KIM NGUYEN MSW EXECUTIVE DIRECTOR 40.00 X 102984 0 15736 102984 0 15736 1 0 0 0 0 73025 73025 ANNUAL CONVENTION FEES 900099 461907 461907 MEMBERSHIP DUES 900099 330163 330163 MEMBER SERVICE FEE 900099 60000 60000 COUNTY ASSISTANCE PROG 900099 5589 5589 OTHER REVENUE 900099 985 985 858644 236015 236015 51095 51095 208963 219048 -10085 -10085 -10085 904 884 20 20 ADVERTISING & COMMISSI 513120 10997 10997 10997 1219711 858664 10997 277025 23057 118720 152062 1229 23993 20791 4635 55787 68075 70 55000 80540 14392 428585 739 5881 DUES AND SUBSCRIPTIONS 10848 MOVING EXPENSES 9314 TAXES 4202 1077920 446340 280257 1066250 800923 11050 16804 11154 10270 53032 86642 3695 3695 739 0 4221998 4429014 64507 49408 5875070 5673318 48057 57120 237536 101345 579921 352297 865514 510762 X 5009556 5162556 5009556 5162556 5875070 5673318 141791 11209 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 330163 45000 801 45801 43582 2219 3695 3695 0 0 DUE TO SOCIETIES AND ADA 226226 OTHER LIABILITIES 19896 RIGHT OF USE LIABILITIES 51127 DUE TO HDA FOUNDATION 55048 352297 X 1231804 11209 11209 1220595 -884 -884 1219711 1078804 884 884 1077920 0 1077920 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, 2024 AND 2023, 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 YEARS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -884. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 884. 1 HAWAII DENTAL ASSOCIATION FOUNDATION INC 500 ALA MOANA BLVD SUITE 7-411 HONOLULU HI 96813 813947506 501(C)(3) 23057 0 FOR COSTS OF ADMINISTRATIVE EXPENSES AND TO SPONSOR GIVE KIDS A SMILE BENEFIT GALA 1 0 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 990 IS REVIEWED BY MANAGEMENT AND THE TREASURER; THE TREASURER INFORMS AND SHARES THE 990 WITH THE BOARD OF TRUSTEES, AND CONFIRMS APPROVAL WITH THE BOARD. 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 2023. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO THE PUBLIC AT THE HDA'S OFFICE UPON REQUEST.