STRATEGY STUDIO / PUBLIC DATA EXPLORER

CONTRACTORS ASSOCIATION OF KAUAI: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
CONTRACTORS ASSOCIATION OF KAUAI (EIN 23-7148165)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-08
IRS object ID
202413139349304286
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-08T18:13:16-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN990248031PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SHIMANUKI & MATSUMURA CPAS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14139 HARDY STREET STE AAddressLine1Txt
CityLIHUECityNm
State AbbreviationHIStateAbbreviationCd
ZIP96766ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN237148165EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CONTRACTORS ASSOCIATION OF KAUAIBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCONTBusinessNameControlTxt
Phone8082464662PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14231 AHUKINI ROADAddressLine1Txt
CityLIHUECityNm
State AbbreviationHIStateAbbreviationCd
ZIP96766ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNATHAN KONISHIPersonNm
Person TitlePRESIDENT/DIRECTORPersonTitleTxt
Phone8082464662PhoneNum
Signature2024-11-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonFAITH MATSUMURAPreparerPersonNm
PTINP00441511PTIN
Phone8082453358PhoneNum
Preparation2024-11-08PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerNATHAN KONISHIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11648 HALEUKANA STREETAddressLine1Txt
CityLIHUECityNm
State AbbreviationHIStateAbbreviationCd
ZIP96766ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$211,424GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Activity Or MissionTHE ASSOCIATION SPONSORS AND FACILITATES SAFETY TRAININGS THAT INCLUDES PROVIDING INFORMATION, TRAINING AND TOOLS THAT HELPS EMPLOYERS MAKE COMPETENT PERSON DESIGNATIONS FOR THEIR APPROPRIATE STAFF. SAFETY TRAININGS ALSO INCLUDE NEW OSHA AND HIOSH STANDARDS AND UPDATING OF ADMINISTRATIVE RULES. THE GENERAL MEMBERSHIP MEETINGS ARE DESIGNED TO PROVIDE EDUCATION, INFORMATION OR UPDATES ON TIMELY TOPICS OR ISSUES. IN ADDITION, THE ASSOCIATION PUBLISHED A MONTHLY NEWSLETTER THAT IS DISTRIBUTED IN ELECTRONIC OR HARD COPIES NATIONWIDE. THIS MONTHLY COMMUNICATION TOOL INCLUDES REGISTRATION FORMS FOR SAFETY TRAININGS AND GENERAL MEMBERSHIP MEETINGS ALONG WITH INFORMATION ON OSHA UPDATES, INDUSTRY TRENDS, COUNTY AND STATE ISSUES THAT RELATE TO OR IMPACTS THE CONSTRUCTION INDUSTRY AND ALSO INCLUDES NATIONAL ISSUES IDENTIFIED BY THE NATIONAL ASSOCIATION OF HOME BUILDERS, AN ASSOCIATION THIS ORGANIZATION IS AFFILIATED WITH.ActivityOrMissionDesc
Voting Members Governing Body82VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee2TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$34,250PYContributionsGrantsAmt
CY Contributions Grants$36,900CYContributionsGrantsAmt
PY Program Service Revenue$176,788PYProgramServiceRevenueAmt
CY Program Service Revenue$161,692CYProgramServiceRevenueAmt
PY Investment Income$97PYInvestmentIncomeAmt
CY Investment Income$2,001CYInvestmentIncomeAmt
PY Other Revenue$15,435PYOtherRevenueAmt
CY Other Revenue$10,831CYOtherRevenueAmt
PY Total Revenue$226,570PYTotalRevenueAmt
CY Total Revenue$211,424CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$61,155PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$45,887CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$24,357CYTotalFundraisingExpenseAmt
PY Other Expenses$163,987PYOtherExpensesAmt
CY Other Expenses$156,432CYOtherExpensesAmt
PY Total Expenses$225,142PYTotalExpensesAmt
CY Total Expenses$202,319CYTotalExpensesAmt
PY Revenues Less Expenses$1,428PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$9,105CYRevenuesLessExpensesAmt
Total Assets BOY$81,886TotalAssetsBOYAmt
Total Assets EOY$88,092TotalAssetsEOYAmt
Total Liabilities BOY$3,464TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,534TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$78,422NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$86,558NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE ASSOCIATION SPONSORS AND FACILITATES SAFETY TRAININGS THAT INCLUDES PROVIDING INFORMATION, TRAINING AND TOOLS THAT HELPS EMPLOYERS MAKE COMPETENT PERSON DESIGNATIONS FOR THEIR APPROPRIATE STAFF. SAFETY TRAININGS ALSO INCLUDE NEW OSHA AND HIOSH STANDARDS AND UPDATING OF ADMINISTRATIVE RULES. THE GENERAL MEMBERSHIP MEETINGS ARE DESIGNED TO PROVIDE EDUCATION, INFORMATION OR UPDATES ON TIMELY TOPICS OR ISSUES. IN ADDITION, THE ASSOCIATION PUBLISHED A MONTHLY NEWSLETTER THAT IS DISTRIBUTED IN ELECTRONIC OR HARD COPIES NATIONWIDE. THIS MONTHLY COMMUNICATION TOOL INCLUDES REGISTRATION FORMS FOR SAFETY TRAININGS AND GENERAL MEMBERSHIP MEETINGS ALONG WITH INFORMATION ON OSHA UPDATES, INDUSTRY TRENDS, COUNTY AND STATE ISSUES THAT RELATE TO OR IMPACTS THE CONSTRUCTION INDUSTRY AND ALSO INCLUDES NATIONAL ISSUES IDENTIFIED BY THE NATIONAL ASSOCIATION OF HOME BUILDERS, AN ASSOCIATION THIS ORGANIZATION IS AFFILIATED WITH.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$20,981ExpenseAmt
Revenue$11,344RevenueAmt
DescTHE ASSOCIATION PROVIDED 10 SAFETY TRAINING COURSES FOR OSHA/HIOSH COMPLIANCE. THE COURSES INCLUDED: 3 - MOBILE ELEVATED WORK PLATFORM CERTIFICATION (FOR END USERS) 1 - POWERED INDUSTRIAL TRUCKS 3 - FALL PROTECTION FOR END USERS 1 - LADDER SAFETY 1 - FALL PROTECTION, COMPETENT PERSON TRAINING 1 - GLOBAL HARMONIZED SYSTEM (GHS) UPDATE A TOTAL OF 128 PEOPLE ATTENDED THESE SAFETY TRAININGS. IN ADDITION THE ASSOCIATION PROVIDED A PRESENTATION BY THE U.S. ARMY CORP OF ENGINEERS, REGULATORY BRANCH, ON THE ISSUE OF WATERS OF THE UNITED STATES (WOTUS). 47 MEMBERS AND COUNTY AND STATE AGENCIES ATTENDED THIS ENVIRONMENTAL PRESENTATION.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$61,132ExpenseAmt
DescTHE ASSOCIATION SPONSORED SIX GENERAL MEMBERSHIP MEETINGS A YEAR WHICH PROVIDE MEMBERS, POTENTIAL MEMBERS, AND GUESTS WITH TIMELY INDUSTRY INFORMATION, UPDATES AND EDUCATION THAT IMPACT THE CONSTRUCTION INDUSTRY AND/OR THE BUSINESS COMMUNITY. IN 2023 SIX MEETINGS INCLUDED THE FOLLOWING: - IN FEBRUARY, A GENERAL MEMBERSHIP MEETING WAS COMBINED WITH NETWORKING AND FELLOWSHIP AT NATHAN WOOD GENERAL CONTRACTING'S NEW SHOWROOM AND AN UPDATE ON FEDERAL AND STATE RENEWABLE ENERGY INITIATIVES WAS PRESENTED BY NATHAN WOOD AND FROM KAUAI ISLAND UTILITY COOPERATIVE, MAKANI TANIGUCHI AND SCOTT SATO. - IN APRIL, A PROGRAM ON LEGAL ISSUES PERTAINING TO THE CONSTRUCTION INDUSTRY WAS PRESENTED BY ATTORNEY SHERMAN SHIRAISHI AND ATTORNEY LAUREL LOO. THE MEETING HELD AT KAUAI COMMUNITY COLLEGE'S FINE DINING ROOM WITH DINNER WAS PREPARED BY THE COLLEGE'S SECOND YEAR CULINARY ARTS STUDENTS. - IN JUNE, THE ASSOCIATION HONORED THE 2023 SCHOLARS AND THEIR PARENTS WITH A PRESENTATION MADE BY REPRESENTATIVES FROM HAWAII WATER SYSTEM ON THEIR KOLOA REGIONAL WASTEWATER PROJECT. - IN AUGUST, THE ASSOCIATIONS WERE GUESTS OF KAULU I KA PONO ADOLESCENT TREATMENT CENTER AND THE GUEST PRESENTERS WERE TIM JOHNS, CEO AND GARRET AZAMA, COO BOTH OF ZEPHYR INSURANCE SPOKE ON UPCOMING INSURANCE ISSUES THE INDUSTRY NEEDED TO BE AWARE OF (PROPERTY AND LIABILITY INSURANCE). - IN OCTOBER, HPM SUPPLY'S PRESIDENT AND CEO, JASON FUJIMOTO PROVIDED UPDATES ON THEIR COMPANY'S PLANS FOR KAUAI AND STATEWIDE AS THEY CELEBRATED 100 YEARS OF BEING IN BUSINESS IN HAWAII. - IN DECEMBER, THE ANNUAL MEETING AND INSTALLATION DINNER ON THE GROUNDS OF PUAKEA GOLF COURSE AND GRILL FEATURES A KEYNOTE PRESENTATION BY CHAD BRUE, THE CEO OF DENVER, COLORADO BASED BBCP, KAUAI MAUKA LANDS. THE COMPANY ACQUIRED LANDS FORMERLY OWNED BY ALEXANDER & BALDWIN, INC.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$9,909ExpenseAmt
DescFIVE KAUAI STUDENTS SHARED IN 9,000 WORTH OF SCHOLARSHIPS. THE SCHOLARSHIP FUNDS WERE RETAINED IN THE ASSOCIATION'S RESTRICTED ACCOUNT TO BE AWARDED IN 2023: - KAILEE OYAMA, 2ND YEAR CIVIL ENGINEERING MAJOR AT SANTA CLARA UNIVERSITY RECEIVED THE GUY MATSUNAGA MEMORIAL SCHOLARSHIP. 2,000 - THOMAS JAY SHIGEMOTO, MASTER'S IN BUSINESS ADMINISTRATION AT THE UNIVERSITY OF HAWAII, SHIDLER SCHOOL OF BUSINESS RECEIVED THE YASUO, HISAE & RICHARD MINATOYOA MEMORIAL SCHOLARSHIP THAT CAN ONLY BE AWARDED TO A CAK MEMBER DEPENDENT OR A MEMBER. 1,000 - DESTREY SHIBUYA, JUNIOR-SENIOR (TRANSFER STUDENT)AT THE UNIVERSITY OF HAWAII, SCHOOL OF ENGINEERING RECEIVED A CAK SCHOLARSHIP. 2,000 - KALISH LETMAN, A 2ND YEAR ARCHITECTURE MAJOR AT WENTWORTH INSTITUTE OF TECHNOLOGY IN BOSTON, MASSACHUSETTS RECEIVED THE KENNETH SHIOI MEMORIAL SCHOLARSHIP. 2,000 - JULIA SAFFORD, JUNIOR-SENIOR CIVIL ENGINEERING MAJOR AT SAINT MARY'S COLLEGE IN SOUTH BEND, INDIANA RECEIVED A CAK SCHOLARHIP. 2,000Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Desc1. THE ASSOCIATION CONTINUES TO FILE COMPLAINTS ON BEHALF OF ITS MEMBERS TO THE REGULATED INDUSTRIES COMPLAINTS OFFICE (RICO) ON UNLICENSED CONTRACTING. 2. THE ASSOCIATION ALSO PROVIDES SERVICE TO CONSUMERS LOOKING TO CONFIRM CONTRACTOR'S LICENSE NUMBERS AND STATUS OF INSURANCE. 3. THE ASSOCIATION PRODUCES A MONTHLY NEWSLETTER, WHICH IS THE ASSOCIATION'S INTERNAL COMMUNICATION TOOL. INCLUDED IN THE NEWSLETTER ARE FLYERS AND REGISTRATION FORMS FOR MEMBERSHIP MEETINGS, ALL OF THE SAFETY AND ENVIRONMENTAL TRAININGS AND WORKSHOPS THE ASSOCIATION SPONSORS AND ANY SPECIAL ACTIVITIES THE ASSOCIATION IS AFFILIATED WITH. 4. THE ASSOCIATION CONTINUES TO INCREASE THE NUMBER OF MEMBER COMPANIES PARTICIPATING IN THE GROUP HEALTH INSURANCE PROGRAM WITH OUR PARTNER, HAWAII MEDICAL SERVICE ASSOCIATION (HMSA). THIS YEAR, THE CONTRACTORS ASSOCIATION OF KAUAI BOARD OF DIRECTORS AUTHORIZED THE EXECUTIVE DIRECTOR TO NEGOTIATE WITH HMSA A SUPPLEMENTAL PROGRAM FOR RETIRING MEMBERS IN THE HMSA GROUP HEALTH INSURANCE PROGRAM. WORK STARTED ON THE MEDICARE SUPPLEMENTAL PROGRAM CALLED AKAMAI ADVANTAGE. THE ROLLOUT OF THIS OPTIONAL PROGRAM WILL BE IN 2024. 5. THE ASSOCIATION PROVIDED TESTIMONIES TO THE HAWAII STATE LEGISLATURE ON THE FOLLOWING ISSUES: - HB 7141, HD1, RELATING TO MOORING LINES. TESTIMONY OPPOSING THIS MEASURE WAS SENT TO THE HAWAII STATE SENATE COMMITTEE ON WAYS AND MEANS. - CAK SENT A LETTER IN SUPPORT OF MEMBER LAUREL LOO, ESQ WHO WAS NOMINATED BY THE GOVERNOR TO BE THE KAUAI REPRESENTATIVE ON THE UNIVERSITY OF HAWAII BOARD OF REGENTS. - THE ASSOCIATION SENT A LETTER TO THE HONORABLE GOVERNOR GREEN RELATING TO SENATE BILL 1064 RELATING TO DAM AND APPURTENANCE SAFETY BILL. THE ASSOCIATION ASKED THE GOVERNOR TO SIGN THE BILL AND PROVIDE FUNDING FOR DAM SAFETY WHICH TRANSLATES TO PUBLIC SAFETY OF OUR COMMUNITIES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$92,022TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee2EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members82GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKAREN TAKETAPersonNm
Phone8082462662PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14231 AHUKINI ROADAddressLine1Txt
CityLIHUECityNm
State AbbreviationHIStateAbbreviationCd
ZIP96766ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ALYSSA CARVEIRO
TREASURER/DIYes (X)Yes (X)$0$0$0
JACQUELYN CONTRADES
DIRECTORYes (X)$0$0$0
JONI HAMADA-PATRICIO
DIRECTORYes (X)$0$0$0
TRINETTE KAUI
VP/DIRECTORYes (X)Yes (X)$0$0$0
JAMIE KIMURA
SECRETARY/DIYes (X)Yes (X)$0$0$0
NATHAN KONISHI
PRESIDENT/DIYes (X)Yes (X)$0$0$0
ALICIA LEONG
DIRECTORYes (X)$0$0$0
CODY NISHEK
DIRECTORYes (X)$0$0$0
RYSAN OUYE
DIRECTORYes (X)$0$0$0
THOMAS JAY SHIGEMOTO
DIRECTORYes (X)$0$0$0
LAUREN STARNER
DIRECTORYes (X)$0$0$0
DEMETRIO TOLENTINO
DIRECTORYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$19,550FundraisingAmt
All Other Contributions$17,350AllOtherContributionsAmt
Total Contributions$36,900TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CAK DUES$86,404$86,404
MEMBERSHIP DINNERS$42,275$42,275
HCIIF$17,548$17,548
TRAINING & WORKSHOPS$11,334$11,334
NAHB DUES$2,970$2,970

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,161TotalRevenueColumnAmt
Related Or Exempt Func Income$1,161RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$161,692TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,001TotalRevenueColumnAmt
Related Or Exempt Func Income$2,001RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$10,831FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$19,550ContriRptFundraisingEventAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,831TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$211,424TotalRevenueColumnAmt
Related Or Exempt Func Income$163,693RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$50,513TotalAmt
Management And General$50,513ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$9,604TotalAmt
Management And General$9,604ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$8,335TotalAmt
Management And General$8,335ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total-$22,565TotalAmt
Management And General-$22,565ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$8,325TotalAmt
Management And General$8,325ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,012TotalAmt
Management And General$5,012ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,218TotalAmt
Management And General$1,218ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$73TotalAmt
Management And General$73ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$54,722TotalAmt
Program Services$54,722ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$318TotalAmt
Management And General$318ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$831TotalAmt
Management And General$831ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,456TotalAmt
Management And General$4,456ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
WORKSHOPS & SEMINARS$20,981$20,981
GOLF TOURNAMENT EXPENSES$18,757$18,757
SCHOLARSHIPS$9,000$9,000
MEMBERSHIP EXPENSES$6,410$6,410

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$26,329TotalAmt
Program Services$909ProgramServicesAmt
Management And General$19,820ManagementAndGeneralAmt
Fundraising$5,600FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$202,319TotalAmt
Program Services$92,022ProgramServicesAmt
Management And General$85,940ManagementAndGeneralAmt
Fundraising$24,357FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$49,150BOYAmt
EOY$56,880EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$29,053BOYAmt
EOY$29,083EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$38,024LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$35,895LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,683BOYAmt
EOY$2,129EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$81,886BOYAmt
EOY$88,092EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$3,464BOYAmt
EOY$1,534EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,464BOYAmt
EOY$1,534EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$78,422BOYAmt
EOY$86,558EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$78,422BOYAmt
EOY$86,558EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$81,886BOYAmt
EOY$88,092EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$9,105ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$969OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearfalseAgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$38,024OtherCostOrOtherBasisAmt
Depreciation$35,895DepreciationAmt
Book Value$2,129BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,129TotalBookValueLandBuildingsAmt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GOLF TOURNAMENTEvent1Nm
Gross Receipts Event1$25,790GrossReceiptsEvent1Amt
Charitable Contri Event1$19,550CharitableContriEvent1Amt
Gross Revenue Event1$6,240GrossRevenueEvent1Amt
Gross Receipts Total$25,790GrossReceiptsTotalAmt
Charitable Contributions Tot$19,550CharitableContributionsTotAmt
Gross Revenue Total Events$6,240GrossRevenueTotalEventsAmt
Net Income Summary$6,240NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE ASSOCIATION SPONSORS AND FACILITATES SAFETY TRAININGS THAT INCLUDES PROVIDING INFORMATION, TRAINING AND TOOLS THAT HELPS EMPLOYERS MAKE COMPETENT PERSON DESIGNATIONS FOR THEIR APPROPRIATE STAFF. SAFETY TRAININGS ALSO INCLUDE NEW OSHA AND HIOSH STANDARDS AND UPDATING OF ADMINISTRATIVE RULES. THE GENERAL MEMBERSHIP MEETINGS ARE DESIGNED TO PROVIDE EDUCATION, INFORMATION OR UPDATES ON TIMELY TOPICS OR ISSUES. IN ADDITION, THE ASSOCIATION PUBLISHED A MONTHLY NEWSLETTER THAT IS DISTRIBUTED IN ELECTRONIC OR HARD COPIES NATIONWIDE. THIS MONTHLY COMMUNICATION TOOL INCLUDES REGISTRATION FORMS FOR SAFETY TRAININGS AND GENERAL MEMBERSHIP MEETINGS ALONG WITH INFORMATION ON OSHA UPDATES, INDUSTRY TRENDS, COUNTY AND STATE ISSUES THAT RELATE TO OR IMPACTS THE CONSTRUCTION INDUSTRY AND ALSO INCLUDES NATIONAL ISSUES IDENTIFIED BY THE NATIONAL ASSOCIATION OF HOME BUILDERS, AN ASSOCIATION THIS ORGANIZATION IS AFFILIATED WITH.
FORM 990, PAGE 1, PART I, LINE 6SPOUSES, COLLEAGUES, AND FELLOW WORKERS OF MEMBER COMPANIES WHO VOLUNTEER FOR THE GOLF TOURNAMENT.
FORM 990, PAGE 2, PART III, LINE 4ATHE ASSOCIATION PROVIDED 10 SAFETY TRAINING COURSES FOR OSHA/HIOSH COMPLIANCE. THE COURSES INCLUDED: 3 - MOBILE ELEVATED WORK PLATFORM CERTIFICATION (FOR END USERS) 1 - POWERED INDUSTRIAL TRUCKS 3 - FALL PROTECTION FOR END USERS 1 - LADDER SAFETY 1 - FALL PROTECTION, COMPETENT PERSON TRAINING 1 - GLOBAL HARMONIZED SYSTEM (GHS) UPDATE A TOTAL OF 128 PEOPLE ATTENDED THESE SAFETY TRAININGS. IN ADDITION THE ASSOCIATION PROVIDED A PRESENTATION BY THE U.S. ARMY CORP OF ENGINEERS, REGULATORY BRANCH, ON THE ISSUE OF WATERS OF THE UNITED STATES (WOTUS). 47 MEMBERS AND COUNTY AND STATE AGENCIES ATTENDED THIS ENVIRONMENTAL PRESENTATION.
FORM 990, PAGE 2, PART III, LINE 4BTHE ASSOCIATION SPONSORED SIX GENERAL MEMBERSHIP MEETINGS A YEAR WHICH PROVIDE MEMBERS, POTENTIAL MEMBERS, AND GUESTS WITH TIMELY INDUSTRY INFORMATION, UPDATES AND EDUCATION THAT IMPACT THE CONSTRUCTION INDUSTRY AND/OR THE BUSINESS COMMUNITY. IN 2023 SIX MEETINGS INCLUDED THE FOLLOWING: - IN FEBRUARY, A GENERAL MEMBERSHIP MEETING WAS COMBINED WITH NETWORKING AND FELLOWSHIP AT NATHAN WOOD GENERAL CONTRACTING'S NEW SHOWROOM AND AN UPDATE ON FEDERAL AND STATE RENEWABLE ENERGY INITIATIVES WAS PRESENTED BY NATHAN WOOD AND FROM KAUAI ISLAND UTILITY COOPERATIVE, MAKANI TANIGUCHI AND SCOTT SATO. - IN APRIL, A PROGRAM ON LEGAL ISSUES PERTAINING TO THE CONSTRUCTION INDUSTRY WAS PRESENTED BY ATTORNEY SHERMAN SHIRAISHI AND ATTORNEY LAUREL LOO. THE MEETING HELD AT KAUAI COMMUNITY COLLEGE'S FINE DINING ROOM WITH DINNER WAS PREPARED BY THE COLLEGE'S SECOND YEAR CULINARY ARTS STUDENTS. - IN JUNE, THE ASSOCIATION HONORED THE 2023 SCHOLARS AND THEIR PARENTS WITH A PRESENTATION MADE BY REPRESENTATIVES FROM HAWAII WATER SYSTEM ON THEIR KOLOA REGIONAL WASTEWATER PROJECT. - IN AUGUST, THE ASSOCIATIONS WERE GUESTS OF KAULU I KA PONO ADOLESCENT TREATMENT CENTER AND THE GUEST PRESENTERS WERE TIM JOHNS, CEO AND GARRET AZAMA, COO BOTH OF ZEPHYR INSURANCE SPOKE ON UPCOMING INSURANCE ISSUES THE INDUSTRY NEEDED TO BE AWARE OF (PROPERTY AND LIABILITY INSURANCE). - IN OCTOBER, HPM SUPPLY'S PRESIDENT AND CEO, JASON FUJIMOTO PROVIDED UPDATES ON THEIR COMPANY'S PLANS FOR KAUAI AND STATEWIDE AS THEY CELEBRATED 100 YEARS OF BEING IN BUSINESS IN HAWAII. - IN DECEMBER, THE ANNUAL MEETING AND INSTALLATION DINNER ON THE GROUNDS OF PUAKEA GOLF COURSE AND GRILL FEATURES A KEYNOTE PRESENTATION BY CHAD BRUE, THE CEO OF DENVER, COLORADO BASED BBCP, KAUAI MAUKA LANDS. THE COMPANY ACQUIRED LANDS FORMERLY OWNED BY ALEXANDER & BALDWIN, INC.
FORM 990, PAGE 2, PART III, LINE 4CFIVE KAUAI STUDENTS SHARED IN 9,000 WORTH OF SCHOLARSHIPS. THE SCHOLARSHIP FUNDS WERE RETAINED IN THE ASSOCIATION'S RESTRICTED ACCOUNT TO BE AWARDED IN 2023: - KAILEE OYAMA, 2ND YEAR CIVIL ENGINEERING MAJOR AT SANTA CLARA UNIVERSITY RECEIVED THE GUY MATSUNAGA MEMORIAL SCHOLARSHIP. 2,000 - THOMAS JAY SHIGEMOTO, MASTER'S IN BUSINESS ADMINISTRATION AT THE UNIVERSITY OF HAWAII, SHIDLER SCHOOL OF BUSINESS RECEIVED THE YASUO, HISAE & RICHARD MINATOYOA MEMORIAL SCHOLARSHIP THAT CAN ONLY BE AWARDED TO A CAK MEMBER DEPENDENT OR A MEMBER. 1,000 - DESTREY SHIBUYA, JUNIOR-SENIOR (TRANSFER STUDENT)AT THE UNIVERSITY OF HAWAII, SCHOOL OF ENGINEERING RECEIVED A CAK SCHOLARSHIP. 2,000 - KALISH LETMAN, A 2ND YEAR ARCHITECTURE MAJOR AT WENTWORTH INSTITUTE OF TECHNOLOGY IN BOSTON, MASSACHUSETTS RECEIVED THE KENNETH SHIOI MEMORIAL SCHOLARSHIP. 2,000 - JULIA SAFFORD, JUNIOR-SENIOR CIVIL ENGINEERING MAJOR AT SAINT MARY'S COLLEGE IN SOUTH BEND, INDIANA RECEIVED A CAK SCHOLARHIP. 2,000
FORM 990, PAGE 2, PART III, LINE 4D1. THE ASSOCIATION CONTINUES TO FILE COMPLAINTS ON BEHALF OF ITS MEMBERS TO THE REGULATED INDUSTRIES COMPLAINTS OFFICE (RICO) ON UNLICENSED CONTRACTING. 2. THE ASSOCIATION ALSO PROVIDES SERVICE TO CONSUMERS LOOKING TO CONFIRM CONTRACTOR'S LICENSE NUMBERS AND STATUS OF INSURANCE. 3. THE ASSOCIATION PRODUCES A MONTHLY NEWSLETTER, WHICH IS THE ASSOCIATION'S INTERNAL COMMUNICATION TOOL. INCLUDED IN THE NEWSLETTER ARE FLYERS AND REGISTRATION FORMS FOR MEMBERSHIP MEETINGS, ALL OF THE SAFETY AND ENVIRONMENTAL TRAININGS AND WORKSHOPS THE ASSOCIATION SPONSORS AND ANY SPECIAL ACTIVITIES THE ASSOCIATION IS AFFILIATED WITH. 4. THE ASSOCIATION CONTINUES TO INCREASE THE NUMBER OF MEMBER COMPANIES PARTICIPATING IN THE GROUP HEALTH INSURANCE PROGRAM WITH OUR PARTNER, HAWAII MEDICAL SERVICE ASSOCIATION (HMSA). THIS YEAR, THE CONTRACTORS ASSOCIATION OF KAUAI BOARD OF DIRECTORS AUTHORIZED THE EXECUTIVE DIRECTOR TO NEGOTIATE WITH HMSA A SUPPLEMENTAL PROGRAM FOR RETIRING MEMBERS IN THE HMSA GROUP HEALTH INSURANCE PROGRAM. WORK STARTED ON THE MEDICARE SUPPLEMENTAL PROGRAM CALLED AKAMAI ADVANTAGE. THE ROLLOUT OF THIS OPTIONAL PROGRAM WILL BE IN 2024. 5. THE ASSOCIATION PROVIDED TESTIMONIES TO THE HAWAII STATE LEGISLATURE ON THE FOLLOWING ISSUES: - HB 7141, HD1, RELATING TO MOORING LINES. TESTIMONY OPPOSING THIS MEASURE WAS SENT TO THE HAWAII STATE SENATE COMMITTEE ON WAYS AND MEANS. - CAK SENT A LETTER IN SUPPORT OF MEMBER LAUREL LOO, ESQ WHO WAS NOMINATED BY THE GOVERNOR TO BE THE KAUAI REPRESENTATIVE ON THE UNIVERSITY OF HAWAII BOARD OF REGENTS. - THE ASSOCIATION SENT A LETTER TO THE HONORABLE GOVERNOR GREEN RELATING TO SENATE BILL 1064 RELATING TO DAM AND APPURTENANCE SAFETY BILL. THE ASSOCIATION ASKED THE GOVERNOR TO SIGN THE BILL AND PROVIDE FUNDING FOR DAM SAFETY WHICH TRANSLATES TO PUBLIC SAFETY OF OUR COMMUNITIES.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 15ATHE TOP MANAGEMENT OFFICIAL'S PERFORMANCE IS EVALUATED YEARLY AND COMPENSATION INCREASES ARE DETERMINED AND APPROVED BY THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 24EREPAIRS & MAINTENANCE 0 4,904 0 NEWSLETTER 0 4,120 0 TELEPHONE 0 3,415 0 PRIZES 0 0 3,383 AUTO EXPENSE 0 2,763 0 ADVERTISING 0 0 1,535 UTILITIES 0 1,392 0 EQUIPMENT RENTAL 0 1,319 0 SCHOLARSHIP ADMIN. 909 0 0 GOVERNMENT AFFAIRS 0 760 0 GENERAL EXCISE TAXES 0 47 682 BANK CHARGES 0 636 0 PROFESSIONAL DUES & PUB 0 464 0 TOTAL 909 19,820 5,600
FORM 990, PART XI, LINE 9BOOK / TAX DEPRECIATION DIFFERENCE -969