TY 2014 Form 990

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)
(1) DEBBIE BOURNE........................................................................ Director	1.00 .......................0.00	X		0
(2) JOAN CRAFT........................................................................ President	16.00 .......................0.00	X	X	45,773
(3) ELAYNE SCHWARTZ........................................................................ Treasurer	4.00 .......................0.00	X	X	17,684
(4) CHRIS BROUSSARD........................................................................ Vice President	1.00 .......................0.00	X	X	0
(5) RICHARD BASKIN........................................................................ Secretary	1.00 .......................0.00	X	X	0
(6) ANNA GIUNTA-TOGO........................................................................ Director	1.00 .......................0.00	X		0
(7) CAROLYN UEHARA........................................................................ Director	1.00 .......................0.00	X		0
(8) DARYL HOKOANA........................................................................ Director	1.00 .......................0.00	X		728
(9) DAVID LEE........................................................................ Director	1.00 .......................0.00	X		0
(10) ELLA SIROSKEY........................................................................ Director	1.00 .......................0.00	X		0
(11) JILL TERUYA........................................................................ Director	1.00 .......................0.00	X		0
(12) HENRIETTA JONES........................................................................ Director	1.00 .......................0.00	X		438
(13) JOAN KUTZER........................................................................ Director	1.00 .......................0.00	X		0
(14) KATHRYN CHUNG........................................................................ Trustee	1.00 .......................0.00	X	X	0
(15) PETER FONG........................................................................ Director	1.00 .......................0.00	X		397
(16) ROBIN CHUN........................................................................ Director	1.00 .......................0.00	X		0
(17) RONALD GOVINA........................................................................ Director	1.00 .......................0.00	X		0

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) DEBBIE BOURNE........................................................................
Director

1.00
.......................0.00

(2) JOAN CRAFT........................................................................
President

16.00
.......................0.00

45,773

(3) ELAYNE SCHWARTZ........................................................................
Treasurer

4.00
.......................0.00

17,684

(4) CHRIS BROUSSARD........................................................................
Vice President

1.00
.......................0.00

(5) RICHARD BASKIN........................................................................
Secretary

1.00
.......................0.00

(6) ANNA GIUNTA-TOGO........................................................................
Director

1.00
.......................0.00

(7) CAROLYN UEHARA........................................................................
Director

1.00
.......................0.00

(8) DARYL HOKOANA........................................................................
Director

1.00
.......................0.00

728

(9) DAVID LEE........................................................................
Director

1.00
.......................0.00

(10) ELLA SIROSKEY........................................................................
Director

1.00
.......................0.00

(11) JILL TERUYA........................................................................
Director

1.00
.......................0.00

(12) HENRIETTA JONES........................................................................
Director

1.00
.......................0.00

438

(13) JOAN KUTZER........................................................................
Director

1.00
.......................0.00

(14) KATHRYN CHUNG........................................................................
Trustee

1.00
.......................0.00

(15) PETER FONG........................................................................
Director

1.00
.......................0.00

397

(16) ROBIN CHUN........................................................................
Director

1.00
.......................0.00

(17) RONALD GOVINA........................................................................
Director

1.00
.......................0.00

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(18) SUSAN CHANCO........................................................................
Director

1.00
.......................0.00

(19) TERILYN CARVALHO LUKE........................................................................
Trustee

1.00
.......................0.00

(20) WENDY YOSHIKA........................................................................
Trustee

1.00
.......................0.00

907

(A)
Name and business address

(B)
Description of services

Gill Zukeran & Sgan

707 Richards St 100
Honolulu,HI96813

Legal

301,266

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

Do not include amounts reported on lines 6b, 7b, 8b, 9b, and 10b of Part VIII.	(A) Total expenses	(B) Program service expenses	(C) Management and general expenses	(D) Fundraising expenses
1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....	0
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ....	0
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............	0
4	Benefits paid to or for members ....	0
5	Compensation of current officers, directors, trustees, and key employees ....	65,927
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....	0
7	Other salaries and wages ....	566,556
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	670
9	Other employee benefits .......	92,003
10	Payroll taxes ...........	58,907
11	Fees for services (non-employees):
a	Management ......	0
b	Legal .........	315,454
c	Accounting ...........	24,000
d	Lobbying ...........	0
e	Professional fundraising services. See Part IV, line 17	0
f	Investment management fees ......	5,330
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ....	30,244
12	Advertising and promotion ....	6,189
13	Office expenses .......	46,158
14	Information technology ......	39,652
15	Royalties ..	0
16	Occupancy ...........	61,692
17	Travel ............	43,869
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......	0
19	Conferences, conventions, and meetings ....	2,640
20	Interest ...........	0
21	Payments to affiliates .......	587,829
22	Depreciation, depletion, and amortization .....	7,443
23	Insurance ..............	32,099
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	LOST WAGES	62,671
b	BAD DEBTS	24,079
c	ELECTIONS	19,159
d	Postage and Shipping	13,851
e	All other expenses	14,898
25	Total functional expenses. Add lines 1 through 24e	2,121,320	0	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.

(A)
Total expenses

(B)
Program service expenses

(D)
Fundraising expenses

Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....

Grants and other assistance to domestic individuals. See Part IV, line 22 ....

Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16 ............

Benefits paid to or for members ....

Compensation of current officers, directors, trustees, and key employees ....

65,927

Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....

Other salaries and wages ....

566,556

Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....

670

Other employee benefits .......

92,003

Payroll taxes ...........

58,907

Fees for services (non-employees):

Management ......

Legal .........

315,454

Accounting ...........

24,000

Lobbying ...........

Professional fundraising services. See Part IV, line 17

Investment management fees ......

5,330

Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ....

30,244

Advertising and promotion ....

6,189

Office expenses .......

46,158

Information technology ......

39,652

Royalties ..

Occupancy ...........

61,692

Travel ............

43,869

Payments of travel or entertainment expenses for any federal, state, or local public officials ......

Conferences, conventions, and meetings ....

2,640

Interest ...........

Payments to affiliates .......

587,829

Depreciation, depletion, and amortization .....

7,443

Insurance ..............

32,099

Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)

LOST WAGES

62,671

BAD DEBTS

24,079

ELECTIONS

19,159

Postage and Shipping

13,851

All other expenses

14,898

Total functional expenses. Add lines 1 through 24e

2,121,320

Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet

if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	730,327	1	2,162,897
2	Savings and temporary cash investments .........	987,369	2	123,454
3	Pledges and grants receivable, net ...........		3	0
4	Accounts receivable, net .............	149,414	4	186,651
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5	0
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
			6	0
7	Notes and loans receivable, net .............		7	0
8	Inventories for sale or use ..............		8	0
9	Prepaid expenses and deferred charges ..........	6,824	9	18,553
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	145,960
b	Less: accumulated depreciation .....	10b	140,152	12,009	10c	5,808
11	Investments—publicly traded securities ..........	143,550	11	0
12	Investments—other securities. See Part IV, line 11 .....		12	0
13	Investments—program-related. See Part IV, line 11 .....		13	0
14	Intangible assets ...............		14	0
15	Other assets. See Part IV, line 11 ...........	5,547	15	5,547
16	Total assets. Add lines 1 through 15 (must equal line 34)......	2,035,040	16	2,502,910
	17	Accounts payable and accrued expenses .........	110,031	17	222,444
18	Grants payable .................		18
19	Deferred revenue ................		19
20	Tax-exempt bond liabilities .............		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D..		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..........		22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	33,833	25	35,806
26	Total liabilities. Add lines 17 through 25.........	143,864	26	258,250
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............	1,854,972	27	2,205,895
28	Temporarily restricted net assets ...........	36,204	28	38,765
29	Permanently restricted net assets ...........		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds ........		30
31	Paid-in or capital surplus, or land, building or equipment fund .....		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	1,891,176	33	2,244,660
34	Total liabilities and net assets/fund balances ........	2,035,040	34	2,502,910

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............

(A)
Beginning of year

(B)
End of year

Cash–non-interest-bearing .............

730,327

2,162,897

Savings and temporary cash investments .........

987,369

123,454

Pledges and grants receivable, net ...........

Accounts receivable, net .............

149,414

186,651

Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..................

Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L

Notes and loans receivable, net .............

Inventories for sale or use ..............

Prepaid expenses and deferred charges ..........

6,824

18,553

10a

Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D

10a

145,960

Less: accumulated depreciation .....

10b

140,152

12,009

10c

5,808

Investments—publicly traded securities ..........

143,550

Investments—other securities. See Part IV, line 11 .....

Investments—program-related. See Part IV, line 11 .....

Intangible assets ...............

Other assets. See Part IV, line 11 ...........

5,547

Total assets. Add lines 1 through 15 (must equal line 34)......

2,035,040

2,502,910

Accounts payable and accrued expenses .........

110,031

222,444

Grants payable .................

Deferred revenue ................

Tax-exempt bond liabilities .............

Escrow or custodial account liability. Complete Part IV of Schedule D..

Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified

persons. Complete Part II of Schedule L..........

Secured mortgages and notes payable to unrelated third parties ..

Unsecured notes and loans payable to unrelated third parties ....

Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................

33,833

35,806

Total liabilities. Add lines 17 through 25.........

143,864

258,250

Organizations that follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 27 through 29, and lines 33 and 34.

Unrestricted net assets ..............

1,854,972

2,205,895

Temporarily restricted net assets ...........

36,204

38,765

Permanently restricted net assets ...........

Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet

and complete lines 30 through 34.

Capital stock or trust principal, or current funds ........

Paid-in or capital surplus, or land, building or equipment fund .....

Retained earnings, endowment, accumulated income, or other funds

Total net assets or fund balances ...........

1,891,176

2,244,660

Total liabilities and net assets/fund balances ........

2,035,040

2,502,910

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements .......................	2a
b	Total acreage restricted by conservation easements ..................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ....................	2d

		Amount
c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1	2,475,447
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a	1,438
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d	643
e	Add lines 2a through 2d .....................	2e	2,081
3	Subtract line 2e from line 1.....................	3	2,473,366
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5	2,473,366

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1	2,121,963
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d	643
e	Add lines 2a through 2d......................	2e	643
3	Subtract line 2e from line 1.....................	3	2,121,320
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5	2,121,320

Return Reference	Explanation
Part X : FIN48 Footnote	No provision for income tax is provided since the Organization is a tax-exempt entity under IRC section 501(c)(5) and there is no unrelated business income that would be taxable. The Organization adopted the provisions of the Financial Accounting Standards Board Accounting Standards Codification (the FASB ASC) 740-10-25, Accounting for Uncertainty in Income Taxes. Under FASB ASC 740-10-25, an entity must recognize the tax benefit associated with a tax position taken for the tax return purposes when it is more likely than not that the position will be sustained. The implementation of FASB ASC 740-10-25 had no impact on the Organizations financial statements.
Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990	Loss on disposal of fixed assets $643
Part XII, Line 2d: Other expenses and losses per audited F/S	Loss on disposal of fixed assets $643

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2014

Open to Public
Inspection

Name of the organization

HAWAII NURSES ASSOCIATION OFFICE & PROFE
SSIONAL EMPLOYEES INTL UNION LOCAL 50

Employer identification number

99-0073517

Return Reference	Explanation
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder	PART VI, SECTION A, LINE 6 - MEMBERS OF THE ORGANIZATION:THE MEMBERSHIP OF THE LOCAL SHALLL 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.
Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body	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.
Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders	PART VI, SECTION A, LINE 7B - GOVERNANCE 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.
Form 990, Part VI, Line 11b: Form 990 Review Process	PART VI, SECTION B, LINE 11B - REVIEW PROCESS OF FORM 990:AS THE EXECUTIVE BOARD'S REPRESENTATIVE, THE TREASURER OF HAWAII NURSES ASSOCIATION REVIEWS AND DISCUSSES THE FORM 990 WITH THE PREPARER PRIOR TO ITS FILING.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	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.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	PART VI, SECTION C, LINE 19 - AVAILABILITY OF GOVERNING DOCUMENTS AND F/S:THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE LOCAL'S OFFICE OR BY WRITTEN REQUEST.
FORM 990, 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; FORSTER HIGH STANDARDS OF NURSING; AND PROMOTE CONTINUAL IMPROVEMENT OF HEALTH STANDARDS AND AVAILABILITY OF HEALTH CARE SERVICES FOR ALL PEOPLE.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2014

Additional Data

Software ID:	14000265
Software Version:	2014v5.0

1	Briefly describe the organization’s mission or most significant activities: THE HAWAII NURSES ASSOCIAITON OPEIU LOCAL 50 PROMOTES THE PROFESSIONAL AND EDUCATIONAL ADVANCEMENT OF NURSES, ECONOMIC AND GENERAL WELFARE AND PROJECTS A POSITIVE IMAGE OF NURSES.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	20
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	18
5	Total number of individuals employed in calendar year 2014 (Part V, line 2a) ......	5	12
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	2,113,735	2,461,115
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	7,053	5,524
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	104,971	6,727
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	2,225,759	2,473,366
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	500	0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	800,258	784,063
16a	Professional fundraising fees (Part IX, column (A), line 11e).....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	1,296,667	1,337,257
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	2,097,425	2,121,320
19	Revenue less expenses. Subtract line 18 from line 12.......	128,334	352,046
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	2,035,040	2,502,910
21	Total liabilities (Part X, line 26).............	143,864	258,250
22	Net assets or fund balances. Subtract line 21 from line 20.....	1,891,176	2,244,660

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	HAWAII NURSES ASSOCIATION OPEIU LOCAL 50 REPRESENTS ITS MEMBERSHIP IN CONTRACT NEGOTIATIONS WITH EMPLOYERS

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	HAWAII NURSES ASSOCIATION OPEIU LOCAL 50 REPRESENTS ITS MEMBERSHIP IN THE GRIEVANCE AND ARBITRATION PROCESS BETWEEN EMPLOYEES AND EMPLOYERS.

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	HAWAII NURSES ASSOCIATION OPEIU LOCAL 50 REPRESENTS ITS MEMBERSHIP AT REGULARLY SCHEDULED MONTHLY, OR MORE FREQUENTLY IF NECESSARY, MEETINGS WITH MANAGEMENT AND/OR MORE FREQUENTLY IF NECESSARY, MEETINGS WITH MANAGEMENT AND/OR HUMAN RESOURCES STAFF OF THE EMPLOYERS THAT PARTICIPATE IN THE COLLECTIVE BARGAINING PROCESS WITH THE LOCAL MEMBERS.

4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	65,927

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e

f	All other contributions, gifts, grants, and similar amounts not included above1f

g	Noncash contributions included in lines 1a-1f:$
h	Total. Add lines 1a-1f.......			0
			Business Code
2a	MEMBERSHIP DUES		900099	2,461,115	2,461,115
b
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			2,461,115
3	Investment income (including dividends, interest, and other similar amounts).......			3,362			3,362
4	Income from investment of tax-exempt bond proceeds..			0
5	Royalties...........			0
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......			0
		(i) Securities	(ii) Other
7a	Gross amount from sales of assets other than inventory	194,061
b	Less: cost or other basis and sales expenses	191,256	643
c	Gain or (loss)	2,805	-643
d	Net gain or (loss)..........			2,162	-643		2,805
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ..
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..			0
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities...			0
10a	Gross sales of inventory, less returns and allowances .
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..			0
Miscellaneous Revenue			Business Code
11a	MISCELLANEOUS INCOME		900099	156			156
b	OPEIU TRANSITION SUBSIDY		900099	6,571			6,571
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			6,727
12	Total revenue. See Instructions......			2,473,366	2,460,472		12,894

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

Description of property		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................
b	Buildings ................
c	Leasehold improvements ............
d	Equipment ................	145,960	140,152	5,808
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......				5,808

(a) Description of security or category (including name of security)		(b)Book value	(c) Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
Other








Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

1.(a) Description of liability		(b) Book value
Federal income taxes
ACCRUED VACATION		35,806








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		35,806
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII