HAWAII NURSES ASSOCIATION OFFICE & PROFESSIONAL EMPLOYEES INTL UNION LOCAL 50 (EIN 990073517) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1917

Legal Domicile

Principal Officer

ROSALEE AGAS YUU

Phone

8085311628

Tax Period

2023-01-01 to 2023-12-31

HAWAII NURSES ASSOCIATION OFFICE & PROFESSIONAL EMPLOYEES INTL UNION LOCAL 50, founded in 1917, is a community nonprofit that reported $2.8M in total revenue in fiscal year 2023.

Mission

THE HAWAII NURSES ASSOC. OPEIU LOCAL 50 PROMOTES THE PROFESSIONAL & EDUCATIONAL ADVANCEMENT OF NURSES, THEIR ECONOMIC & GENERAL WELFARE AND PROJECTS A POSITIVE IMAGE OF NURSES.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,808,200

Investment Income $2,899

Other Revenue $28,250

TOTAL REVENUE $2,839,349

Expense Breakdown

Grants Paid $12,652

Salaries & Benefits $1,324,878

Fundraising Expenses $0

Other Expenses $1,548,509

TOTAL EXPENSES $2,886,039

Year-over-Year Comparison

	2023	2022	Change
Revenue	$2,839,349	$2,662,200	+0.1%
Expenses	$2,886,039	$2,665,890	+0.1%
Net Income	$-46,690	$-3,690	+11.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$74,520

Total Directors

$77,994

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Daniel Ross	President	30.0	Officer Director	$57,763	$0	$57,763
Joan Craft	Treasurer	24.0	Officer Director	$16,757	$0	$16,757
Patrick Switzer	Director	1.0	Director	$3,474	$0	$3,474
Cheryl Lynn Miller	Secretary	4.0	Officer Director	$0	$0	$0
Rosalee Agas Yuu	Vice President	1.0	Officer Director	$0	$0	$0
Debrah Trankel	Trustee	1.0	Director	$0	$0	$0
Paulette Vasu	Trustee	1.0	Director	$0	$0	$0
Robert Coombes	Director	10.0	Director	$0	$0	$0
Billy Craft	Director	1.0	Director	$0	$0	$0
Kari Delude	Director	1.0	Director	$0	$0	$0
Natalie Jacob	Director	1.0	Director	$0	$0	$0
Elizabeth Joyce	Director	1.0	Director	$0	$0	$0
Patrick Magbulos	Director	1.0	Director	$0	$0	$0
Andrew Pang	Director	1.0	Director	$0	$0	$0
Rory Ramos	Director	2.0	Director	$0	$0	$0
Melissa Samia	Director	1.0	Director	$0	$0	$0
Jill Michele A Teruya	Trustee	1.0	Director	$0	$0	$0
Carolyn Uehara	Director	1.0	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$2,839,349	$2,886,039	$3,791,831	$-46,690
2022	$2,662,200	$2,665,890	$3,893,660	$-3,690
2022	$2,662,200	$2,665,890	$3,893,660	$-3,690
2021	$2,686,287	$2,747,569	$3,431,443	$-61,282
2020	$2,653,065	$2,380,203	$3,515,284	$272,862
2019	$3,040,892	$2,740,024	$3,282,026	$300,868
2018	$2,887,015	$2,757,426	$2,960,541	$129,589

HAWAII NURSES ASSOCIATION OFFICE & PROFESSIONAL EMPLOYEES INTL UNION LOCAL 50