University of Hawaii Professional Assembly

Nonprofit profile at a glance

EIN
990156407
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Honolulu, HI, USA
Phone
8085932157
Rating confidence
Limited

Official website

Reported finances

Revenue
$4,033,658
Expenses
$3,308,404
Assets
$9,477,829
Liabilities
$300,386

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

32 people listed

Executive titles in this filing

  • HAYASHI KARLA (PRESIDENT)
  • AZMAN ROSIANA (VICE PRESIDENT)
  • FERN CHRISTIAN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • FERN CHRISTIAN (EXECUTIVE DIRECTOR): $325,851 total reported compensation
  • TAKENO DWIGHT (ASSOCIATE EXEC. DIRECTOR): $264,135 total reported compensation
  • SAM JOSEPH (ASSOCIATE EXEC. DIRECTOR/COMPTROLLER): $261,099 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To serve members of bargaining unit 7 in matters pertaining to employee representation in negotiations and administering the collective bargaining agreement.

Operating model

Revenue model
Earned-program. 94% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 64
  • Accountability: 86
  • Sustainability: 66
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 4th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 92.3%; rating input score 92; 23rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 18%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.86; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 44.6%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 0.2% per year; rating input score 100; 12th percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 24 of 26 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $326K · 32 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $119K reported
  • Consistency: 12 of 13 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 2/100.