CONSTRUCTION INDUSTRY IMPROVEMENT PROGRAM OF HAWAII: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: CONSTRUCTION INDUSTRY IMPROVEMENT PROGRAM OF HAWAII (EIN 99-0289878)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-08-20
IRS object ID: 202412339349301446
Schema version: 2023v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule I
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-08-20T18:00:21-04:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	990341355	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CPA HAWAII LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3615 HARDING AVE STE 405	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	968163758	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	990289878	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HAWAII CONSTRUCTION INDUSTRY	BusinessNameLine1Txt
Business Name Line2	IMPROVEMENT PROGRAM FUND	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	HAWA	BusinessNameControlTxt
Phone	8088417575	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	200 N VINEYARD BLVD RM/STE 100	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96817	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KENNETH SPENCE	PersonNm
Person Title	PRES/TREAS/SECRETARY	PersonTitleTxt
Phone	8088417575	PhoneNum
Signature	2024-08-20	SignatureDt

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DAISY AIO	PreparerPersonNm
PTIN	P00345336	PTIN
Phone	8089496079	PhoneNum
Preparation	2024-08-20	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-08-08 14:25:15Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KENNETH SPENCE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1099 ALAKEA ST 1600	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96813	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$276,590	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1991	FormationYr
Legal Domicile State	HI	LegalDomicileStateCd
Activity Or Mission	TO OPERATE AND MANAGE AN IMPROVEMENT FUND FOR THE CONSTRUCTION INDUSTRY IN THE STATE OF HAWAII.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$259,068	PYProgramServiceRevenueAmt
CY Program Service Revenue	$276,590	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$259,068	PYTotalRevenueAmt
CY Total Revenue	$276,590	CYTotalRevenueAmt
PY Grants And Similar Paid	$209,270	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$224,979	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$49,798	PYOtherExpensesAmt
CY Other Expenses	$51,611	CYOtherExpensesAmt
PY Total Expenses	$259,068	PYTotalExpensesAmt
CY Total Expenses	$276,590	CYTotalExpensesAmt
CY Revenues Less Expenses	$0	CYRevenuesLessExpensesAmt
Total Assets BOY	$10,000	TotalAssetsBOYAmt
Total Assets EOY	$10,000	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$10,000	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$10,000	NetAssetsOrFundBalancesEOYAmt
Mission	TO OPERATE AND MANAGE AN IMPROVEMENT FUND FOR THE CONSTRUCTION INDUSTRY IN THE STATE OF HAWAII.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$276,590	ExpenseAmt
Grant	$224,979	GrantAmt
Revenue	$276,590	RevenueAmt
Desc	THE FUNDS SHALL BE USED FOR PURPOSES, PROGRAMS, AND STAFFING IN MATTERS AND AREAS WHICH ARE DESIGNED TO IMPROVE THE HAWAII CONSTRUCTION INDUSTRY SUCH AS CONSTRUCTION EDUCATION, MARKET DEVELOPMENT AND IMPROVEMENT, SAFETY, POLLUTION CONTROL, PUBLIC RELATIONS AND RESEARCH.	Desc
Total Program Service Expenses	$276,590	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	HAWAII BENEFIT ADMINISTRATORS	PersonNm
Phone	8088417575	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	200 N VINEYARD BLVD 100	AddressLine1Txt
City	HONOLULU	CityNm
State Abbreviation	HI	StateAbbreviationCd
ZIP	96817	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
THOMAS TOMA
VICE PRES	1.00	Yes (X)	Yes (X)	$0	$0	$0
KENNETH SPENCE
PRES/TREAS/S	1.00	Yes (X)	Yes (X)	$0	$0	$0
JUSTIN IZUMI
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CONRAD MURASHIGE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RYAN WADA
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LESLIE ISEMOTO
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JEFFREY FISHER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CHERYL WALTHALL
DIRECTOR	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ER CONTRIBUTIONS - CARPENTERS	$120,161	$120,161
ER CONTRIBUTIONS - LABORERS	$76,516	$76,516
ER CONTRIBUTIONS - OP. ENGINE	$62,317	$62,317
ER CONTRIBUTIONS - MASONS	$17,596	$17,596

Field	Value	IRS element (for citing)
Total Program Service Revenue	$276,590	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$276,590	TotalRevenueColumnAmt
Related Or Exempt Func Income	$276,590	RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$224,979	TotalAmt
Program Services	$224,979	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$5,313	TotalAmt
Program Services	$5,313	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$2,011	TotalAmt
Program Services	$2,011	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
ADMINISTRATIVE FEE - HBAI	$43,864	$43,864
BANK SERVICE FEE	$419	$419
ANNUAL FILING FEE	$4	$4

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$276,590	TotalAmt
Program Services	$276,590	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$10,000	BOYAmt
EOY	$10,000	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,000	BOYAmt
EOY	$10,000	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$10,000	BOYAmt
EOY	$10,000	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,000	BOYAmt
EOY	$10,000	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,000	BOYAmt
EOY	$10,000	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$0	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	false	GrantRecordsMaintainedInd

Recipient Table RecipientTable (6 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
BUILDING INDUSTRY ASSOC OF HAWAII
PO BOX 17844	HONOLULU	HI	96817	990321214	6	$36,872	CONST EDU & IMPROVE
GENERAL CONTRACTORS ASSOC OF HAWAII
1065 AHUA STREET	HONOLULU	HI	96819	990064606	6	$124,701	CONST EDU & IMPROVE
HAWAII WALL & CEILING IND ASSOC
3375 KOAPAKA ST F220-43	HONOLULU	HI	96819	990156443	6	$8,096	CONST EDU & IMPROVE
HAWAII ISLAND CONTRACTORS ASSOC
494-C KALANIKOA STREET	HILO	HI	96720	990107706	6	$18,489	CONST EDU & IMPROVE
CONTRACTORS ASSOC OF KAUAI
4231 AHUKINI ROAD	LIHUE	HI	96766	237148165	6	$16,914	CONST EDU & IMPROVE
CONSTRUCTION INDUSTRY OF MAUI
PO BOX 1628	KAHULUI	HI	96733	990047745	6	$16,362	CONST EDU & IMPROVE

Field	Value	IRS element (for citing)
Total Other Org	6	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE I, PAGE 1, PART I, LINE 2	FormAndLineReferenceDesc
Explanation	THE CONSTRUCTION INDUSTRY IMPROVEMENT PROGRAM OF HAWAII (CIIP) AND ITS BOARD OF DIRECTORS DO NOT SPECIFICALLY MONITOR THE USE OF THE GRANT FUNDS TO THE INDIVIDUAL ASSOCIATIONS. EACH ASSOCIATION THAT RECEIVES FUNDS FROM CIIP IS MONITORED BY THEIR OWN BOARD OF DIRECTORS ON THE USE OF THE FUNDS. EACH ASSOCIATION UTILIZES THEIR FUNDS IN DIFFERENT WAYS TO PROMOTE EDUCATION AND IMPROVEMENT IN THE CONSTRUCTION INDUSTRY IN HAWAII. AS AN EXAMPLE, AN ASSOCIATION UTILIZES THEIR FUNDS TO SPONSOR MANY NON-PROFIT ORGANIZATIONS IN HAWAII AND TO FUND FIRST AID TRAINING CLASSES FOR THEIR MEMBERS.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS REVIEWED BY CO-CHAIRMEN OF THE PROGRAM PRIOR TO SIGNING AND FILING OF THE TAX RETURN.
FORM 990, PAGE 6, PART VI, LINE 19	THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS WILL BE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.