CONTRACTORS ASSOCIATION OF KAUAI: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- CONTRACTORS ASSOCIATION OF KAUAI (EIN 23-7148165)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-14
- IRS object ID
- 202333189349310013
- Schema version
- 2022v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-14T14:17:22-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 990248031 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SHIMANUKI & MATSUMURA CPAS INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4139 HARDY STREET STE A | AddressLine1Txt |
| City | LIHUE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96766 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 237148165 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CONTRACTORS ASSOCIATION OF KAUAI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CONT | BusinessNameControlTxt |
| Phone | 8082464662 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4231 AHUKINI ROAD | AddressLine1Txt |
| City | LIHUE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96766 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NATHAN KONISHI | PersonNm |
| Person Title | 1ST VP/DIRECTOR | PersonTitleTxt |
| Phone | 8082464662 | PhoneNum |
| Signature | 2023-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | NATHAN | PersonFirstNm |
| Person Last | KONISHI | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| 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 | FAITH MATSUMURA | PreparerPersonNm |
| PTIN | P00441511 | PTIN |
| Phone | 8082453358 | PhoneNum |
| Preparation | 2023-11-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | NATHAN KONISHI | PrincipalOfficerNm |
| Gross Receipts | $226,570 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Activity Or Mission | THE 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 Body | 83 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $24,167 | PYContributionsGrantsAmt |
| CY Contributions Grants | $34,250 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $118,471 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $176,788 | CYProgramServiceRevenueAmt |
| PY Investment Income | $81 | PYInvestmentIncomeAmt |
| CY Investment Income | $97 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,036 | PYOtherRevenueAmt |
| CY Other Revenue | $15,435 | CYOtherRevenueAmt |
| PY Total Revenue | $146,755 | PYTotalRevenueAmt |
| CY Total Revenue | $226,570 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $60,491 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $61,155 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $16,331 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $93,568 | PYOtherExpensesAmt |
| CY Other Expenses | $163,987 | CYOtherExpensesAmt |
| PY Total Expenses | $154,059 | PYTotalExpensesAmt |
| CY Total Expenses | $225,142 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$7,304 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,428 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $77,705 | TotalAssetsBOYAmt |
| Total Assets EOY | $81,886 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,912 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,464 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $74,793 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $78,422 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE 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 Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $44,385 | ExpenseAmt |
| Desc | THE ASSOCIATION PROVIDED 11 SAFETY TRAINING COURSES FOR OSHA/HIOSH COMPLIANCE: THE COURSES INCLUDED: 3 - FLAGGER CERTIFICATION CLASSES 4 - POWERED INDUSTRIAL TRUCKS (FORK LIFT) CERTIFICATION CLASSES 1 - CONFINED SPACE AND TRENCHING/EXCAVATION CERTIFIED TRAINING FOR FIELD SUPERVISORS 2 - DRIVER IMPROVEMENT CLASSES FOR CERTIFIED DRIVERS LICENSED (CDL) HOLDERS 1 - FORK LIFT COMPETENT PERSON TRAINING A TOTAL OF 197 PEOPLE ATTENDED THESE TRAININGS. IN ADDITION THE ASSOCIATION PROVIDED ONE CLASS FOR LEAD PAINT CERTIFICATION (RRP) FOR 22 PEOPLE. ANOTHER ENVIRONMENTAL WORKSHOP WAS OFFERED IN PARTNERSHIP WITH THE STATE OF HAWAII DEPARTMENT OF HEATH, CLEAN WATER BRANCH ON THE NATIONAL POLLUTANT DISCHARGE ELIMINATION SYSTEM (NPDES) AND BEST MANAGEMENT PRACTICES (BMPS) FOR 32 REGISTERED INDIVIDUALS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $5,929 | ExpenseAmt |
| Desc | THE ASSOCIATION NORMALLY SPONSORS UP TO SIX GENERAL MEMBERSHIP MEETINGS A YEAR WHICH IS DESIGNED TO PROVIDE MEMBERS, POTENTIAL MEMBERS, AND GUESTS WITH TIMELY INFORMATION, AND EDUCATION THAT IMPACTS THE CONSTRUCTION INDUSTRY AND/OR THE BUSINESS COMMUNITY. IN 2022 SIX MEETINGS WERE HELD AND INCLUDED INCLUDED THE FOLLOWING: - IN JANUARY, THE SOON-TO-BE OPENED PUAKEA GOLF COURSE AND PUAKEA GRILL WAS THE SITE OF THE MEMBERSHIP MEETING WITH A "WALKABOUT" OF BOTH THE GOLF COURSE AND RESTAURANT AND PRESENTATIONS BY THE GOLF COURSE PRO AND THE EXECUTIVE CHEF OF THE RESTAURANT. - IN MARCH, JOSEPH TAIT, THE MANAGER AND CHIEF ENGINEER, OF THE COUNTY OF KAUAI DEPARTMENT OF WATER UPDATED THE MEMBERSHIP ON THE STATUS OF ISSUANCES OF PERMITS AND OTHER CONSTRUCTION RELATED ISSUES. - IN MAY, THE DEPARTMENT OF EDUCATION'S TECHNICAL EDUCATION RESOURCE TEACHER AND AREA COMPLEX SUPERINTENDENT PROVIDED UPDATES ON THE DEPARTMENT'S NEW CURRICULUM OF DEVELOPING "ACADEMIES" IN THE HIGH SCHOOLS TO PROVIDE STUDENTS WITH EXPOSURE OF VARIOUS CAREER PATHS AND THE DEPARTMENT OF EDUCATION WAS SHARING HOW IT IS PARTNERING WITH THE LOCAL COMMUNITY COLLEGE TO PROVIDE STUDENTS WITH INCENTIVES OF COMPLETING NOT ONLY HIGH SCHOOL WORK BUT ALSO GAINING COLLEGE CREDITS. - IN JULY, THE 2022 SCHOLARSHIP RECIPIENTS AND THEIR PARENTS WERE HONORED AT THIS MEETING WITH CHECK PRESENTATIONS. THE KEYNOTE SPEAKER WAS ERIC WRIGHT THE PRESIDENT AND CEO OF PAR HAWAII, THE LOCAL FUEL DISTRIBUTOR IN THE STATE, WHO SPOKE ON ISSUES FACING HIS INDUSTRY AND THE POTENTIAL IMPACT IT COULD HAVE ON THE CONSTRUCTION INDUSTRY AND BUSINESS COMMUNITY. - IN OCTOBER, THE MEETING WAS DEDICATED TO NETWORKING AND FELLOWSHIP IN A MEETING HELD AT KAUAI COMMUNITY COLLEGE. THE SECOND YEAR CULINARY ARTS STUDENTS PREPARED DINNER FOR THE MEETING WHICH WAS PART OF THEIR COURSE CURRICULUM. - IN DECEMBER, THE ASSOCIATION CELEBRATED ITS 65TH ANNIVERSARY. WARREN HARUKI, THE PRESIDENT AND CEO OF GROVE FARM COMPANY PROVIDED AN UPDATE OF THEIR COMPANY'S PLANS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $12,405 | ExpenseAmt |
| Desc | NINE KAUAI STUDENTS SHARED IN 10,000 WORTH OF SCHOLARSHIPS. THE SCHOLARSHIP FUNDS WERE RETAINED IN THE ASSOCIATION'S RESTRICTED ACCOUNT TO BE AWARDED IN 2022: - RON JANUS ACOB, SENIOR ARCHITECT MAJOR AT PORTLAND STATE UNIVERSITY. 1,500 - THOMAS JAY SHIGEMOTO, MASTER'S IN BUSINESS ADMINISTRATION AT THE UNIVERSITY OF HAWAII, SHIDLER SCHOOL OF BUSINESS. 1,000 - JULIA SAFFORD, JUNIOR CIVIL ENGINEERING MAJOR AT SAINT MARY'S COLLEGE IN SOUTH BEND, INDIANA. 1,000 - KAILEE OYAMA, FRESHMAN CIVIL ENGINEERING MAJOR AT SANTA CLARA UNIVERSITY. 1,500 - DESTREY SHIBUYA, JUNIOR CIVIL ENGINEERING/MATH MAJOR AT THE COLLEGE OF WOOSTER IN OHIO. 1,000 - KALISH LETMAN, FRESHMAN ARCHITECT MAJOR AT WENTWORTH INSTITUTE OF TECHNOLOGY IN BOSTON, MASSACHUSETTS. 1,000 - ANDREW JAMES GALIZA, FRESHMAN CONSTRUCTION MANAGER MAJOR AT ARIZONA STATE UNIVERSITY. 1,000 - DWIGHT APAO, FRESHMAN MECHANICAL ENGINEERING MAJOR AT THE UNIVERSITY OF SOUTHERN CALIFORNIA. 1,000 - BRONZE DECOSTA, FRESHMAN HEAVY EQUIPMENT OPERATOR/CONSTRUCTION MANAGER MAJOR AT BUTTE COLLEGE IN CALIFORNIA. 1,000 | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | THE BOARD OF DIRECTORS CONTINUED PREVIOUS YEARS' INITIATIVES OF ADDRESSING ENVIRONMENTAL ISSUES, UNLICENSED CONTRACTING, BUILDING CODE ISSUES AND ISSUES THAT IMPACT THE CONSTRUCTION INDUSTRY. 1. THE ASSOCIATION CONTINUES TO FILE COMPLAINTS ON BEHALF OF ITS MEMBERS TO THE REGULATED INDUSTRIES COMPLAINTS OFFICE (RICO) ON UNLICENSED CONTRACTING. 2. 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. 3. THE GROUP HEALTH INSURANCE PROGRAM THAT THE ASSOCIATION HAS BEEN ABLE TO PROVIDE THE MEMBERSHIP WHICH IS AT 16 COMPANIES WITH OVER 300 MEMBERS (EMPLOYEES AND THEIR FAMILIES WHO BELONG TO THE PROGRAM). | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $62,719 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | 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 | Yes (true) | 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 | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | 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 | false | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 2 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| 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 | 83 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | 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 | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAREN TAKETA | PersonNm |
| Phone | 8082462662 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4231 AHUKINI ROAD | AddressLine1Txt |
| City | LIHUE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96766 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|
| JACQUELYN CONTRADES | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| JONI HAMADA-PATRICIO | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| TRINETTE KAUI | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| NATHAN KONISHI | |||||
| 1ST VP/DIREC | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ALICIA LEONG | |||||
| TREASURER/DI | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JERRY NISHEK | |||||
| SECRETARY/DI | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RYSAN OUYE | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| THOMAS JAY SHIGEMOTO | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| LAUREN STARNER | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| DEMETRIO TOLENTINO | |||||
| PRESIDENT/DI | Yes (X) | $0 | $0 | $0 | Yes (X) |
| 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 |
| Fundraising | $14,900 | FundraisingAmt |
| All Other Contributions | $19,350 | AllOtherContributionsAmt |
| Total Contributions | $34,250 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| CAK DUES | $90,978 | $90,978 |
| TRAINING & WORKSHOPS | $40,299 | $40,299 |
| MEMBERSHIP DINNERS | $29,998 | $29,998 |
| HCIIF | $12,245 | $12,245 |
| CAK NEWSLETTER | $2,000 | $2,000 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,268 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,268 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $176,788 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $97 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $97 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $15,435 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $14,900 | ContriRptFundraisingEventAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,435 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $226,570 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $176,885 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,212 | TotalAmt |
| Management And General | $44,212 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,881 | TotalAmt |
| Management And General | $7,881 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,850 | TotalAmt |
| Management And General | $9,850 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$788 | TotalAmt |
| Management And General | -$788 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,974 | TotalAmt |
| Management And General | $4,974 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,215 | TotalAmt |
| Management And General | $4,215 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,218 | TotalAmt |
| Management And General | $1,218 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $676 | TotalAmt |
| Management And General | $676 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,692 | TotalAmt |
| Management And General | $46,692 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $247 | TotalAmt |
| Management And General | $247 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,656 | TotalAmt |
| Management And General | $3,656 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,852 | TotalAmt |
| Management And General | $3,852 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| WORKSHOPS & SEMINARS | $44,385 | $44,385 | |
| GOLF TOURNAMENT EXPENSES | $12,186 | $12,186 | |
| SCHOLARSHIPS | $10,000 | $10,000 | |
| MEMBERSHIP EXPENSES | $5,929 | $5,929 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,957 | TotalAmt |
| Program Services | $2,405 | ProgramServicesAmt |
| Management And General | $19,407 | ManagementAndGeneralAmt |
| Fundraising | $4,145 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $225,142 | TotalAmt |
| Program Services | $62,719 | ProgramServicesAmt |
| Management And General | $146,092 | ManagementAndGeneralAmt |
| Fundraising | $16,331 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,661 | BOYAmt |
| EOY | $49,150 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,750 | BOYAmt |
| EOY | $29,053 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $37,778 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $34,095 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,294 | BOYAmt |
| EOY | $3,683 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,705 | BOYAmt |
| EOY | $81,886 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,912 | BOYAmt |
| EOY | $3,464 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,912 | BOYAmt |
| EOY | $3,464 | 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 | $74,793 | BOYAmt |
| EOY | $78,422 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,793 | BOYAmt |
| EOY | $78,422 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,705 | BOYAmt |
| EOY | $81,886 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,428 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $2,201 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | false | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $37,778 | OtherCostOrOtherBasisAmt |
| Depreciation | $34,095 | DepreciationAmt |
| Book Value | $3,683 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,683 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $25,395 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $14,900 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $10,495 | GrossRevenueEvent1Amt |
| Gross Receipts Total | $25,395 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $14,900 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $10,495 | GrossRevenueTotalEventsAmt |
| Net Income Summary | $10,495 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE 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 6 | SPOUSES, COLLEAGUES, AND FELLOW WORKERS OF MEMBER COMPANIES WHO VOLUNTEER FOR THE GOLF TOURNAMENT. |
| FORM 990, PAGE 2, PART III, LINE 4A | THE ASSOCIATION PROVIDED 11 SAFETY TRAINING COURSES FOR OSHA/HIOSH COMPLIANCE: THE COURSES INCLUDED: 3 - FLAGGER CERTIFICATION CLASSES 4 - POWERED INDUSTRIAL TRUCKS (FORK LIFT) CERTIFICATION CLASSES 1 - CONFINED SPACE AND TRENCHING/EXCAVATION CERTIFIED TRAINING FOR FIELD SUPERVISORS 2 - DRIVER IMPROVEMENT CLASSES FOR CERTIFIED DRIVERS LICENSED (CDL) HOLDERS 1 - FORK LIFT COMPETENT PERSON TRAINING A TOTAL OF 197 PEOPLE ATTENDED THESE TRAININGS. IN ADDITION THE ASSOCIATION PROVIDED ONE CLASS FOR LEAD PAINT CERTIFICATION (RRP) FOR 22 PEOPLE. ANOTHER ENVIRONMENTAL WORKSHOP WAS OFFERED IN PARTNERSHIP WITH THE STATE OF HAWAII DEPARTMENT OF HEATH, CLEAN WATER BRANCH ON THE NATIONAL POLLUTANT DISCHARGE ELIMINATION SYSTEM (NPDES) AND BEST MANAGEMENT PRACTICES (BMPS) FOR 32 REGISTERED INDIVIDUALS. |
| FORM 990, PAGE 2, PART III, LINE 4B | THE ASSOCIATION NORMALLY SPONSORS UP TO SIX GENERAL MEMBERSHIP MEETINGS A YEAR WHICH IS DESIGNED TO PROVIDE MEMBERS, POTENTIAL MEMBERS, AND GUESTS WITH TIMELY INFORMATION, AND EDUCATION THAT IMPACTS THE CONSTRUCTION INDUSTRY AND/OR THE BUSINESS COMMUNITY. IN 2022 SIX MEETINGS WERE HELD AND INCLUDED INCLUDED THE FOLLOWING: - IN JANUARY, THE SOON-TO-BE OPENED PUAKEA GOLF COURSE AND PUAKEA GRILL WAS THE SITE OF THE MEMBERSHIP MEETING WITH A "WALKABOUT" OF BOTH THE GOLF COURSE AND RESTAURANT AND PRESENTATIONS BY THE GOLF COURSE PRO AND THE EXECUTIVE CHEF OF THE RESTAURANT. - IN MARCH, JOSEPH TAIT, THE MANAGER AND CHIEF ENGINEER, OF THE COUNTY OF KAUAI DEPARTMENT OF WATER UPDATED THE MEMBERSHIP ON THE STATUS OF ISSUANCES OF PERMITS AND OTHER CONSTRUCTION RELATED ISSUES. - IN MAY, THE DEPARTMENT OF EDUCATION'S TECHNICAL EDUCATION RESOURCE TEACHER AND AREA COMPLEX SUPERINTENDENT PROVIDED UPDATES ON THE DEPARTMENT'S NEW CURRICULUM OF DEVELOPING "ACADEMIES" IN THE HIGH SCHOOLS TO PROVIDE STUDENTS WITH EXPOSURE OF VARIOUS CAREER PATHS AND THE DEPARTMENT OF EDUCATION WAS SHARING HOW IT IS PARTNERING WITH THE LOCAL COMMUNITY COLLEGE TO PROVIDE STUDENTS WITH INCENTIVES OF COMPLETING NOT ONLY HIGH SCHOOL WORK BUT ALSO GAINING COLLEGE CREDITS. - IN JULY, THE 2022 SCHOLARSHIP RECIPIENTS AND THEIR PARENTS WERE HONORED AT THIS MEETING WITH CHECK PRESENTATIONS. THE KEYNOTE SPEAKER WAS ERIC WRIGHT THE PRESIDENT AND CEO OF PAR HAWAII, THE LOCAL FUEL DISTRIBUTOR IN THE STATE, WHO SPOKE ON ISSUES FACING HIS INDUSTRY AND THE POTENTIAL IMPACT IT COULD HAVE ON THE CONSTRUCTION INDUSTRY AND BUSINESS COMMUNITY. - IN OCTOBER, THE MEETING WAS DEDICATED TO NETWORKING AND FELLOWSHIP IN A MEETING HELD AT KAUAI COMMUNITY COLLEGE. THE SECOND YEAR CULINARY ARTS STUDENTS PREPARED DINNER FOR THE MEETING WHICH WAS PART OF THEIR COURSE CURRICULUM. - IN DECEMBER, THE ASSOCIATION CELEBRATED ITS 65TH ANNIVERSARY. WARREN HARUKI, THE PRESIDENT AND CEO OF GROVE FARM COMPANY PROVIDED AN UPDATE OF THEIR COMPANY'S PLANS. |
| FORM 990, PAGE 2, PART III, LINE 4C | NINE KAUAI STUDENTS SHARED IN 10,000 WORTH OF SCHOLARSHIPS. THE SCHOLARSHIP FUNDS WERE RETAINED IN THE ASSOCIATION'S RESTRICTED ACCOUNT TO BE AWARDED IN 2022: - RON JANUS ACOB, SENIOR ARCHITECT MAJOR AT PORTLAND STATE UNIVERSITY. 1,500 - THOMAS JAY SHIGEMOTO, MASTER'S IN BUSINESS ADMINISTRATION AT THE UNIVERSITY OF HAWAII, SHIDLER SCHOOL OF BUSINESS. 1,000 - JULIA SAFFORD, JUNIOR CIVIL ENGINEERING MAJOR AT SAINT MARY'S COLLEGE IN SOUTH BEND, INDIANA. 1,000 - KAILEE OYAMA, FRESHMAN CIVIL ENGINEERING MAJOR AT SANTA CLARA UNIVERSITY. 1,500 - DESTREY SHIBUYA, JUNIOR CIVIL ENGINEERING/MATH MAJOR AT THE COLLEGE OF WOOSTER IN OHIO. 1,000 - KALISH LETMAN, FRESHMAN ARCHITECT MAJOR AT WENTWORTH INSTITUTE OF TECHNOLOGY IN BOSTON, MASSACHUSETTS. 1,000 - ANDREW JAMES GALIZA, FRESHMAN CONSTRUCTION MANAGER MAJOR AT ARIZONA STATE UNIVERSITY. 1,000 - DWIGHT APAO, FRESHMAN MECHANICAL ENGINEERING MAJOR AT THE UNIVERSITY OF SOUTHERN CALIFORNIA. 1,000 - BRONZE DECOSTA, FRESHMAN HEAVY EQUIPMENT OPERATOR/CONSTRUCTION MANAGER MAJOR AT BUTTE COLLEGE IN CALIFORNIA. 1,000 |
| FORM 990, PAGE 2, PART III, LINE 4D | THE BOARD OF DIRECTORS CONTINUED PREVIOUS YEARS' INITIATIVES OF ADDRESSING ENVIRONMENTAL ISSUES, UNLICENSED CONTRACTING, BUILDING CODE ISSUES AND ISSUES THAT IMPACT THE CONSTRUCTION INDUSTRY. 1. THE ASSOCIATION CONTINUES TO FILE COMPLAINTS ON BEHALF OF ITS MEMBERS TO THE REGULATED INDUSTRIES COMPLAINTS OFFICE (RICO) ON UNLICENSED CONTRACTING. 2. 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. 3. THE GROUP HEALTH INSURANCE PROGRAM THAT THE ASSOCIATION HAS BEEN ABLE TO PROVIDE THE MEMBERSHIP WHICH IS AT 16 COMPANIES WITH OVER 300 MEMBERS (EMPLOYEES AND THEIR FAMILIES WHO BELONG TO THE PROGRAM). |
| FORM 990, PAGE 6, PART VI, LINE 11B | NO REVIEW WAS OR WILL BE CONDUCTED. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE 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 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| FORM 990, PART IX, LINE 24E | NEWSLETTER 0 4,353 0 AUTO EXPENSE 0 4,051 0 PRIZES 0 0 3,120 TELEPHONE 0 3,021 0 SCHOLARSHIP ADMIN. 2,405 0 0 UTILITIES 0 2,274 0 GOVERNMENT AFFAIRS 0 1,871 0 EQUIPMENT RENTAL 0 1,518 0 ADVERTISING 0 0 1,025 BANK CHARGES 0 996 0 GENERAL EXCISE TAXES 0 701 0 PROFESSIONAL DUES & PUB 0 474 0 REPAIRS & MAINTENANCE 0 142 0 MISCELLANEOUS 0 6 0 TOTAL 2,405 19,407 4,145 |
| FORM 990, PART XI, LINE 9 | BOOK / TAX DEPRECIATION DIFFERENCE 2,209 PENALTIES -8 TOTAL 2,201 |