2026-01-21T15:40:23-06:00 2025-06-30 990169131 N&K CPAS INC 999 BISHOP ST STE 2200 HONOLULU HI 96813 990 2024-07-01 990156407 UNIVERSITY OF HAWAII PROFESSIONAL ASSEMBLY UNIV 8085932157 1017 PALM DRIVE HONOLULU HI 96814 CHRISTIAN FERN EXECUTIVE DIRECTOR 8085932157 2025-12-24 1 0 WON J LEE P01286148 8085242255 2024 2025-03-06 01:10:19Z CHRISTIAN FERN 1017 PALM DRIVE HONOLULU HI 96814 4236666 0 X WWW.UHPA.ORG X 1974 HI TO SERVE MEMBERS OF BARGAINING UNIT 7 IN MATTERS PERTAINING TO EMPLOYEE REPRESENTATION IN NEGOTIATIONS AND ADMINISTERING THE COLLECTIVE BARGAINING AGREEMENT. 26 24 11 24 0 0 0 0 3072874 3742945 207157 290713 0 0 3280031 4033658 0 0 0 0 1676493 1926160 0 0 0 977589 1382244 2654082 3308404 625949 725254 8631728 9477829 252936 300386 8378792 9177443 TO SERVE MEMBERS OF BARGAINING UNIT 7 IN MATTERS PERTAINING TO EMPLOYEE REPRESENTATION IN NEGOTIATIONS AND ADMINISTERING THE COLLECTIVE BARGAINING AGREEMENT. 0 0 TO SERVE MEMBERS OF BARGAINING UNIT 7 IN MATTERS PERTAINING TO EMPLOYEE REPRESENTATION IN NEGOTIATIONS AND ADMINISTERING THE COLLECTIVE BARGAINING AGREEMENT. 0 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 9 0 1 11 1 0 0 0 0 0 0 0 0 0 0 X 26 24 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JOSEPH SAM 8085932157 1017 PALM DRIVE HONOLULU HI 96814 HAYASHI KARLA PRESIDENT 4.00 X X 7200 0 0 AZMAN ROSIANA VICE PRESIDENT 4.00 X X 0 0 0 RAI SARITA TREASURER 4.00 X X 4985 0 0 MINAS RANDALL SECRETARY 4.00 X X 0 0 0 EDWARDS KEITH H DIRECTOR 2.00 X 0 0 0 TSAI GEORGE DIRECTOR 2.00 X 0 0 0 OBERHEU DONALD DIRECTOR 2.00 X 0 0 0 DANIEL MARCUS DIRECTOR 2.00 X 0 0 0 GHORBANI REZA DIRECTOR 2.00 X 0 0 0 WU LANG DIRECTOR 2.00 X 0 0 0 NUNOKAWA JILL DIRECTOR 2.00 X 0 0 0 TSUGAWA DAVID DIRECTOR 2.00 X 0 0 0 HALE FRANKIE DIRECTOR 2.00 X 0 0 0 BEAMER KAMANAMAIKALANI DIRECTOR 2.00 X 0 0 0 KUMASHIRO KRISTIN DIRECTOR 2.00 X 0 0 0 EHLERS SHARON DIRECTOR 2.00 X 0 0 0 NAKAMURA KELLI DIRECTOR 2.00 X 0 0 0 AGCAOILI AURELIO DIRECTOR 2.00 X 0 0 0 SAITO FAITH DIRECTOR 2.00 X 0 0 0 NUTE KEVIN DIRECTOR 2.00 X 0 0 0 BUTLER MARGUERITE DIRECTOR 2.00 X 0 0 0 BRANSON CANDY DIRECTOR 2.00 X 0 0 0 TASAKA ROBYN DIRECTOR 2.00 X 0 0 0 PORT DANIEL DIRECTOR 2.00 X 0 0 0 PAULL ROBERT DIRECTOR 2.00 X 0 0 0 RATLIFF ELIZABETH DIRECTOR 2.00 X 0 0 0 FERN CHRISTIAN EXECUTIVE DIRECTOR 50.00 X 259419 0 66432 TAKENO DWIGHT ASSOCIATE EXEC. DIRECTOR 50.00 X 206320 0 57815 SAM JOSEPH ASSOCIATE EXEC. DIRECTOR/COMPTROLLER 50.00 X 203820 0 57279 KARDASH JAMES ASSOCIATE EXEC. DIRECTOR 50.00 X 203820 0 48585 MOW JAMIE ASSOCIATE EXEC. DIRECTOR 50.00 X 165665 0 34496 BEAMER SARAH ASSOCIATE EXEC. DIRECTOR 50.00 X 133430 0 27423 1184659 0 292030 6 0 1 0 LAW OFFICE OF WADE C ZUKERAN 1164 BISHOP STREET SUITE 601 HONOLULU HI 96813 LEGAL SERVICES 118853 1 MEMBERSHIP DUES 561000 3742945 3742945 3742945 228268 228268 265453 203008 62445 62445 62445 4033658 3742945 0 290713 323704 1165020 161473 177237 98726 123147 40496 19907 51220 648853 51738 171501 RIGHTS MAINT/CONTRACT E 115787 COMMUNICATIONS & PUBLIC 67890 MISCELLANEOUS 66931 RESEARCH/DATA PROC. 24774 3308404 3511163 4383345 306110 52967 117376 137434 44800 39358 4149767 2154107 2013943 1995660 2637836 2868565 500 500 8631728 9477829 252936 300386 252936 300386 X 8366127 9163657 12665 13786 8378792 9177443 8631728 9477829 X 725254 81709 -8312 X X 0 1 X 1 0 UH PROFESSIONAL ASSEMBLY - PAC 1017 PALM DRIVE HONOLULU HI 96814 460618834 987415 987415 1402140 1087916 314224 1546357 874450 671907 213855 191741 22114 1995660 X 4124537 81709 9170 90879 4033658 0 4033658 3325886 27426 27426 3298460 9944 9944 3308404 PART X, LINE 2: THE UNIVERSITY OF HAWAII PROFESSIONAL ASSEMBLY (UHPA) IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN EXEMPT ORGANIZATION UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. UHPA RECOGNIZES THE FINANCIAL STATEMENT EFFECTS FROM 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. UHPA HAS NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS IN FILED RETURNS THAT REQUIRE DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: INVESTMENT FEES -9,944. UH PROFESSIONAL ASSEMBLY PAC INTEREST INCOME 19,114. PART XII, LINE 2D - OTHER ADJUSTMENTS: UH PROFESSIONAL ASSEMBLY PAC EXPENSES 27,426. PART XII, LINE 4B - OTHER ADJUSTMENTS: INVESTMENT FEES 9,944. X 0 0 0 FERN CHRISTIAN EXECUTIVE DIRECTOR 259419 0 0 0 0 0 38931 0 27501 0 325851 0 0 0 TAKENO DWIGHT ASSOCIATE EXEC. DIRECTOR 206320 0 0 0 0 0 30948 0 26867 0 264135 0 0 0 SAM JOSEPH ASSOCIATE EXEC. DIRECTOR/COMPTROLLER 203820 0 0 0 0 0 30573 0 26706 0 261099 0 0 0 KARDASH JAMES ASSOCIATE EXEC. DIRECTOR 203820 0 0 0 0 0 30573 0 18012 0 252405 0 0 0 MOW JAMIE ASSOCIATE EXEC. DIRECTOR 165665 0 0 0 0 0 7371 0 27125 0 200161 0 0 0 BEAMER SARAH ASSOCIATE EXEC. DIRECTOR 133430 0 0 0 0 0 18555 0 8868 0 160853 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS ACTIVE MEMBERS WITH VOTING PRIVILEGES. ACTIVE MEMBERS ARE UNIVERSITY OF HAWAII FACULTY MEMBERS ELIGIBLE FOR COVERAGE UNDER BARGAINING UNIT 07 PURSUANT TO CHAPTER 89 OF THE HAWAII REVISED STATUTES. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED BY THE ACTIVE MEMBERS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND COMPTROLLER REVIEW THE FORM 990 PRIOR TO FILING WITH THE IRS. ADDITIONALLY, THE FORM 990 IS POSTED ON THE ORGANIZATION'S WEBSITE AND AN EMAIL IS SENT TO ALL DIRECTORS ENCOURAGING THEM TO REVIEW THE FORM. FORM 990, PART VI, SECTION B, LINE 12C ANY ACTUAL OR POTENTIAL CONFLICT IS DIRECTED TO THE BOARD VIA THE PRESIDENT OR THE SECRETARY. THE RESPONSIBLE PERSON WITH THE CONFLICT SHALL NOT PARTICIPATE IN ANY DISCUSSIONS RELEVANT TO DETERMINING IF A CONFLICT OF INTEREST EXISTS AND, IF SO, HOW IT WILL BE ADDRESSED. SUCH PERSON MAY, HOWEVER, MAKE A PRESENTATION TO THE BOARD OR RELEVANT BOARD COMMITTEE MEETING TO DISCLOSE THE CONFLICT AND ANSWER ANY QUESTIONS RELEVANT THERETO, BUT, AFTER SUCH PRESENTATION HE/SHE WILL LEAVE THE MEETING DURING THE DISCUSSION OF AND THE VOTE BY THE REMAINING DIRECTORS OR COMMITTEE MEMBERS ON WHETHER THE TRANSACTION OR ARRANGEMENT RESULTS IN THE CONFLICT OF INTEREST. IF IT APPEARS THAT A CONFLICT OF INTREST EXISTS, THE BOARD OR THE CHAIR OF THE RELEVANT BOARD COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR A BOARD COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. THE BOARD, OR COMMITTEE THEREOF, SHALL TAKE ALL ACTIONS NECESSARY AND APPROPRIATE TO DEMONSTRATE AND DOCUMENT THE FAIRNESS AND REASONABLENESS OF THE TRANSACTION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE POSTED ON OUR WEBSITE FOR MEMBERS TO REVIEW. THESE DOCUMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC. FORM 990, PART XI, LINE 9: CHANGE IN NET ASSETS OF UH PROFESSIONAL ASSEMBLY - PAC -8,312. FROM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. UH PROFESSIONAL ASSEMBLY - PAC 1017 PALM DRIVE HONOLULU HI 96814 460618834 POLITICAL EXPENDITURES HI 527 N/A UNIVERSITY OF HAWAII PROFESSIONAL ASSEMBLY 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0