CONTRACTORS ASSOCIATION OF KAUAI: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- CONTRACTORS ASSOCIATION OF KAUAI (EIN 23-7148165)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-11-01
- IRS object ID
- 201813059349301676
- Schema version
- 2017v2.3
- 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 | 2018-11-01T08:16:22-10:00 | ReturnTs |
| Tax Period End | 2017-12-31 | 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 | 2017-01-01 | 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 |
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 | JERRY NISHEK | PersonNm |
| Person Title | SECRETARY/DIRECTOR | PersonTitleTxt |
| Signature | 2018-10-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | FAITH MATSUMURA | PreparerPersonNm |
| PTIN | P00441511 | PTIN |
| Phone | 8082453358 | PhoneNum |
| Preparation | 2018-10-21 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 72.130.145.179 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-11-01 | IPDt |
| IP Tm | 13:16:22 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 1D24A2B2C823D9FE8213BCED662E9F9683C1F339 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | AAC4BCBC3FCF358D35E67ECF1C5ECCADCABE745D | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JERRY NISHEK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3-1550 KAUMUALII HIGHWAY | AddressLine1Txt |
| City | LIHUE | CityNm |
| State Abbreviation | HI | StateAbbreviationCd |
| ZIP | 96766 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $253,505 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Activity Or Mission | THE ORGANIZATION SPONSORS AND FACILITATES SAFETY TRAININGS THAT INCLUDES PROVIDING INFORMATION, TRAINING AND TOOLS THAT HELPS EMPLOYERS MAKE THE COMPETENT PERSON DESIGNATION FOR THEIR APPROPRIATE STAFF. SAFETY TRAININGS ALSO INCLUDE NEW OSHA AND HIOSH STANDARDS AND UPDATING OF ADMINISTRATIVE RULES. THE ASSOCIATION'S HOME SHOW WAS HELD FOR THE 25TH YEAR AND WAS A SOLD OUT EVENT. THE GENERAL MEMBERSHIP MEETINGS ALWAYS INCLUDES SPEAKERS ON TIMELY TOPICS OR ISSUES. IN ADDITION, THE ASSOCIATION PUBLISHED A MONTHLY NEWSLETTER THAT IS DISTRIBUTED IN ELECTRONIC OR HARD COPIES NATIONWIDE. THIS COMMUNICATION TOOL ALWAYS INCLUDES REGISTRATION FORMS FOR SAFETY TRAININGS AND GENERAL MEMBERSHIP MEETINGS ALONG WITH 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 | 89 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $37,845 | PYContributionsGrantsAmt |
| CY Contributions Grants | $47,410 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $182,822 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $171,183 | CYProgramServiceRevenueAmt |
| PY Investment Income | $141 | PYInvestmentIncomeAmt |
| CY Investment Income | $144 | CYInvestmentIncomeAmt |
| PY Other Revenue | $30,452 | PYOtherRevenueAmt |
| CY Other Revenue | $34,768 | CYOtherRevenueAmt |
| PY Total Revenue | $251,260 | PYTotalRevenueAmt |
| CY Total Revenue | $253,505 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $50,752 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $57,965 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $54,634 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $184,613 | PYOtherExpensesAmt |
| CY Other Expenses | $194,508 | CYOtherExpensesAmt |
| PY Total Expenses | $235,365 | PYTotalExpensesAmt |
| CY Total Expenses | $252,473 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $15,895 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,032 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $73,909 | TotalAssetsBOYAmt |
| Total Assets EOY | $74,122 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,029 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,319 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $69,880 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $70,803 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE ORGANIZATION SPONSORS AND FACILITATES SAFETY TRAININGS THAT INCLUDES PROVIDING INFORMATION, TRAINING AND TOOLS THAT HELPS EMPLOYERS MAKE THE COMPETENT PERSON DESIGNATION FOR THEIR APPROPRIATE STAFF. SAFETY TRAININGS ALSO INCLUDE NEW OSHA AND HIOSH STANDARDS AND UPDATING OF ADMINISTRATIVE RULES. THE ASSOCIATION'S HOME SHOW WAS HELD FOR THE 25TH YEAR AND WAS A SOLD OUT EVENT. THE GENERAL MEMBERSHIP MEETINGS ALWAYS INCLUDES SPEAKERS ON TIMELY TOPICS OR ISSUES. IN ADDITION, THE ASSOCIATION PUBLISHED A MONTHLY NEWSLETTER THAT IS DISTRIBUTED IN ELECTRONIC OR HARD COPIES NATIONWIDE. THIS COMMUNICATION TOOL ALWAYS INCLUDES REGISTRATION FORMS FOR SAFETY TRAININGS AND GENERAL MEMBERSHIP MEETINGS ALONG WITH 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 | $35,161 | ExpenseAmt |
| Desc | 317 CAK MEMBER STAFF AND EMPLOYEES ALONG WITH STAFF AND EMPLOYEES OF NON- MEMBER COMPANIES ATTENDED THE 12 SAFETY TRAINING CLASSES THE ASSOCIATION PROVIDED. THE ASSOCIATION ALSO PROVIDED ONE CLASS ON ENVIRONMENTAL TRAINING ON SEDIMENT AND EROSION CONTROL ON CONSTRUCTION SITES. 2017 SAFETY TRAININGS INCLUDED: CONFINED SPACE; EXCAVATION AND TRENCHING; POWERED INDUSTRIAL TRUCKS (FORK LIFT); OSHA 10-HOUR FOR CONSTRUCTION INDUSTRY; OSHA 10 HOUR FOR GENERAL INDUSTRY; LADDER SAFETY FOR BOTH THE CONSTRUCTION INDUSTRY AND GENERAL INDUSTRY; FALL PROTECTION; AERIAL LIFT; DRIVER IMPROVEMENT PROGRAM (DIP) FOR CDLS; DEFENSIVE DRIVING FOR NON-CDLS; AND SILICA STANDARDS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $9,013 | ExpenseAmt |
| Desc | THE ASSOCIATION SPONSORS SIX GENERAL MEMBERSHIP MEETINGS A YEAR WHICH IS DESIGNED TO PROVIDE MEMBERS, POTENTIAL MEMBERS, AND GUESTS WITH TIMELY INFORMATION, EDUCATION THAT IMPACTS THE CONSTRUCTION INDUSTRY AND/OR THE BUSINESS COMMUNITY. INCLUDED IN THESE MEETINGS ARE GUEST SPEAKERS AND IN 2017 THEY INCLUDED: RANDY FUJIKI, AIA AND DEE CROWELL, AIA ON PRINCEVILLE AT HANALEI UPDATE; CAPTAIN VINCENT JOHNSON, USN AND LT. COMMANDER TIMOTHY KABER, USN ON AN UPDATE ON THE PACIFIC MISSILE RANGE FACILITIES (PMRF); JOHN KNOREK, ESQ ON MEDICAL MARIJUANA FROM A HUMAN RESOURCES LAW PERSPECTIVE; TOM YAMACHIKA, ESQ, HAWAII TAX FOUNDATION; MAYORAL CANDIDATES DEREK KAWAKAMI AND MEL RAPOZO; TODD SCHAFER, CHIEF OF STAFF TO THE COMMANDER OF THE U.S. PACIFIC FLEET AND BRIAN BENNETT (USN, RET). | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $10,285 | ExpenseAmt |
| Desc | SEVEN KAUAI STUDENTS SHARED IN 9,000 IN SCHOLARSHIPS, FIVE OF THE SCHOLARS WERE 2017 HIGH SCHOOL GRADUATES, ONE WAS DOING POST-GRADUATE WORK IN ARCHITECTURE AND ONE A JUNIOR ARCHITECTURE MAJOR. 1. JAYNA MCCLARAN, A POST GRADUATE ARCHITECTURE STUDENT AT THE UNIVERSITY OF HAWAII, IN MANOA, HAWAII. 2,000 2. MASON CHOW, JUNIOR ARCHITECTURE MAJOR AT THE UNIVERSITY OF HAWAII, IN MANOA, HAWAII. 1,500 3. NOAH MARSHALL, FRESHMAN PRE-ARCHITECTURE MAJOR AT PORTLAND STATE UNIVERSITY, IN PORTLAND, OREGON. 1,500 4. ELYSSA GALLEGO, FRESHMAN CIVIL ENGINEERING MAJOR, UNIVERSITY OF HAWAII, IN MANOA, HAWAII. 1,500 5. BRONWYN KAY, FRESHMAN ENGINEERING MAJOR AT PACIFIC LUTHERAN UNIVERSITY, IN TACOMA, WASHINGTON. 500 6. BENNETT KANAHELE DUARTE, FRESHMAN CARPENTRY MAJOR AT KAUAI COMMUNITY COLLEGE, IN LIHUE, HAWAII. 1,000 7. STETSON BORILEZ, FRESHMAN ELECTRICIAN MAJOR AT KAUAI COMMUNITY COLLEGE, IN LIHUE, HAWAII. 1,000 | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $58 | ExpenseAmt |
| 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 CONTRACTORS ASSOCIATION OF KAUAI'S AND ITS ENVIRONMENTAL AD-HOC COMMITTEE AND STAFF WORKS WITH THE STATE OF HAWAII, DEPARTMENT OF HEALTH, CLEANWATER BRANCH TO PARTNER ON REGULAR UPDATES ON CLEANWATER AND/OR WASTEWATER ISSUES. AS MORE PRODUCTS AND MATERIALS ARE CONSIDERED "GREEN- OR SUSTAINABLE, THE EXHIBITORS IN THE ANNUAL HOME SHOW ARE ABLE TO SHOW NEW, OR UPDATED PRODUCTS TO DESIGN PROFESSIONALS, COUNTY BUILDING OFFICIALS, CONSTRUCTION PROFESSIONALS AS WELL AS CONSUMERS. TO EMPHASIZE THE "GREEN BUILDING" CONCEPT, A&B PROPERTIES, A DEVELOPMENT COMPANY, AWARDS THE ANNUAL BEST DISPLAY OF "GREEN PRINCIPLES" AWARD AT THE HOME SHOW, WHICH WAS WON BY NATHAN WOOD GENERAL CONTRACTOR IN 2017. 2. THE ASSOCIATION CONTINUES TO FILE COMPLAINTS ON BEHALF OF ITS MEMBERS TO THE REGULATED INDUSTRIES COMPLAINTS OFFICE (RICO) ON UNLICENSED CONTRACTING WHICH NOW INCLUDES SEPTIC SYSTEM INSTALLATIONS BEING DONE BY UNLICENSED COMPANIES. 3. THE DRUG AND ALCOHOL TESTING CONSORTIUM THAT IS A PARTNERSHIP WITH THE ASSOCIATION AND DIAGNOSTIC LABORATORY SERVICES (DLS) IS CONTINUING AND WILL TAKE ON MORE OF AN URGENCY ONCE THE MEDICAL MARIJUANA LAW IS IMPLEMENTED IN HAWAII. 4. 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 TRAININGS THE ASSOCIATION SPONSORS AND ANY SPECIAL ACTIVITIES THE ASSOCIATION IS AFFILIATED WITH. 5. CAK HAD REPRESENTATIVES ON THE TASK FORCE THAT WORKED ON THE COUNTY OF KAUAI'S BUILDING CODE AMENDMENTS. THE ASSOCIATION PROVIDED SUPPORT ON THE CODE AMENDMENTS AND THEN PROVIDED TRAINING FOR ITS MEMBERS ON THE NEW AMENDMENTS. 6. 2017 HOME SHOW: CAK STREAMED THE CONSUMER PRESENTATIONS OFFERED ON FRIDAY AFTERNOON/EVENING ON HAWAII STREAM WHICH WAS THEN ARCHIVED ON THE ASSOCIATION'S WEBSITE. THE 2017 CONSUMER SEMINARS INCLUDED: OVERVIEW ON NEW STATE OF HAWAII WASTEWATER SYSTEMS, REALTORS PERSPECTIVE OF WHAT SELLER AND BUYERS NEED TO KNOW ABOUT NEW HAWAII WASTEWATER LAWS; SEPTIC SYSTEMS: LOCATION, SOIL TYPES, NEW TECHNOLOGY AND OPTIONS; DOING YOUR OWN BUILDING OR REMODELING; LEARN ABOUT NEW OWNER BUILDER LAWS BEFORE YOU START (NOTE: THIS PRESENTATION WAS DONE BY THE REGULATED INDUSTRIES COMPLAINTS OFFICE); AND CONSUMER PROTECTION TIPS. IN ADDITION KAUAI ISLAND UTILITY COOPERATIVE PROVIDE MINI-SEMINARS IN THEIR BOOTH ON HOW TO APPLY FOR NEW SERVICE; INTRODUCING KIUC'S NEW SMART HUB SERVICE AND PHOTOVOLTAIC PROCESS FOR SMALL RESIDENTIAL SYSTEMS. HAWAII GAS ALSO PROVIDED MINI-SEMINARS IN THEIR BOOTHS ADDRESSING PERMITTING ISSUES NEW SERVICE CONSUMERS SHOULD KNOW AND PROPANE SAFETY. 7. THE GROUP HEALTH INSURANCE PROGRAM THAT THE ASSOCIATION HAS BEEN ABLE TO PROVIDE THE MEMBERSHIP WITH HAS GROWN TO 21 GROUPS AFFECTING OVER 250 MEMBERS (EMPLOYEES AND THEIR FAMILIES WHO BELONG TO THE PROGRAM). | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $58 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $54,517 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 6 | 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 |
| Governing Body Voting Members | 89 | 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 | false | 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 (14 entries)
| TitleTitleTxt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|
| BRYAN DAVIDSON | |||||
| PAST PRES./D | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JERRY NISHEK | |||||
| SECRETARY/DI | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DIRK APAO | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| TRINETTE KAUI | |||||
| DIRECTOR | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PRESTON CHONG | |||||
| TREAS/DIRECT | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CURTIS LAW | |||||
| PRESIDENT/DI | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ALICIA LEONG | |||||
| VP/DIRECTOR | Yes (X) | Yes (X) | $0 | $0 | $0 |
| FRED PASCUAL | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| KALEO SMITH | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| LAWTON SUGIHARA | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| DEMETRIO TOLENTINO | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| JONI HAMADA-PATRICIO | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| JOEL PALERACIO | |||||
| DIRECTOR | Yes (X) | $0 | $0 | $0 | |
| LEONARD PETERS | |||||
| DIRECTOR | 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 |
| Fundraising | $36,350 | FundraisingAmt |
| All Other Contributions | $11,060 | AllOtherContributionsAmt |
| Total Contributions | $47,410 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| CAK DUES | $68,982 | $68,982 |
| MEMBERSHIP DINNERS | $41,275 | $41,275 |
| WORKSHOP FEES | $35,694 | $35,694 |
| HCIIF | $14,517 | $14,517 |
| NAHB DUES | $6,640 | $6,640 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,075 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,075 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $171,183 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $144 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $144 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $34,768 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $36,350 | ContriRptFundraisingEventAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $34,768 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $253,505 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $171,327 | 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 | $36,907 | TotalAmt |
| Management And General | $36,907 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,657 | TotalAmt |
| Management And General | $8,657 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,846 | TotalAmt |
| Management And General | $8,846 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,555 | TotalAmt |
| Management And General | $3,555 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,365 | TotalAmt |
| Management And General | $5,365 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,213 | TotalAmt |
| Management And General | $585 | ManagementAndGeneralAmt |
| Fundraising | $8,628 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395 | TotalAmt |
| Fundraising | $395 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,073 | TotalAmt |
| Management And General | $1,073 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $843 | TotalAmt |
| Management And General | $843 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,768 | TotalAmt |
| Management And General | $41,768 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $530 | TotalAmt |
| Management And General | $530 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $878 | TotalAmt |
| Program Services | $58 | ProgramServicesAmt |
| Management And General | $820 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200 | TotalAmt |
| Fundraising | $200 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| WORKSHOPS & SEMINARS | $35,161 | $35,161 | |
| GOLF TOURNAMENT EXPENSES | $21,009 | $21,009 | |
| SITE AND RELATED COSTS | $15,578 | $15,578 | |
| SCHOLARSHIPS | $10,285 | $10,285 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,210 | TotalAmt |
| Program Services | $9,013 | ProgramServicesAmt |
| Management And General | $34,373 | ManagementAndGeneralAmt |
| Fundraising | $8,824 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $252,473 | TotalAmt |
| Program Services | $54,517 | ProgramServicesAmt |
| Management And General | $143,322 | ManagementAndGeneralAmt |
| Fundraising | $54,634 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,889 | BOYAmt |
| EOY | $28,927 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,971 | BOYAmt |
| EOY | $39,132 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $36,188 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $30,125 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,049 | BOYAmt |
| EOY | $6,063 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,909 | BOYAmt |
| EOY | $74,122 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,029 | BOYAmt |
| EOY | $3,319 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,029 | BOYAmt |
| EOY | $3,319 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,880 | BOYAmt |
| EOY | $70,803 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,880 | BOYAmt |
| EOY | $70,803 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,909 | BOYAmt |
| EOY | $74,122 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,032 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$109 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $36,188 | OtherCostOrOtherBasisAmt |
| Depreciation | $30,125 | DepreciationAmt |
| Book Value | $6,063 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $6,063 | TotalBookValueLandBuildingsAmt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $33,015 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $22,750 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $10,265 | GrossRevenueEvent1Amt |
| Event2 | CONTRACTORS ASS | Event2Nm |
| Gross Receipts Event2 | $31,980 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $13,600 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $18,380 | GrossRevenueEvent2Amt |
| Other Events Total | 1 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $6,123 | GrossReceiptsOtherEventsAmt |
| Gross Revenue Other Events | $6,123 | GrossRevenueOtherEventsAmt |
| Gross Receipts Total | $71,118 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $36,350 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $34,768 | GrossRevenueTotalEventsAmt |
| Net Income Summary | $34,768 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE ORGANIZATION SPONSORS AND FACILITATES SAFETY TRAININGS THAT INCLUDES PROVIDING INFORMATION, TRAINING AND TOOLS THAT HELPS EMPLOYERS MAKE THE COMPETENT PERSON DESIGNATION FOR THEIR APPROPRIATE STAFF. SAFETY TRAININGS ALSO INCLUDE NEW OSHA AND HIOSH STANDARDS AND UPDATING OF ADMINISTRATIVE RULES. THE ASSOCIATION'S HOME SHOW WAS HELD FOR THE 25TH YEAR AND WAS A SOLD OUT EVENT. THE GENERAL MEMBERSHIP MEETINGS ALWAYS INCLUDES SPEAKERS ON TIMELY TOPICS OR ISSUES. IN ADDITION, THE ASSOCIATION PUBLISHED A MONTHLY NEWSLETTER THAT IS DISTRIBUTED IN ELECTRONIC OR HARD COPIES NATIONWIDE. THIS COMMUNICATION TOOL ALWAYS INCLUDES REGISTRATION FORMS FOR SAFETY TRAININGS AND GENERAL MEMBERSHIP MEETINGS ALONG WITH 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, FELLOW WORKERS OF MEMBER COMPANIES, SCHOOL GROUPS WHO VOLUNTEER FOR THE HOME SHOW AND GOLF TOURNAMENT. |
| FORM 990, PAGE 2, PART III, LINE 4C | HAWAII, IN MANOA, HAWAII. 1,500 5. BRONWYN KAY, FRESHMAN ENGINEERING MAJOR AT PACIFIC LUTHERAN UNIVERSITY, IN TACOMA, WASHINGTON. 500 6. BENNETT KANAHELE DUARTE, FRESHMAN CARPENTRY MAJOR AT KAUAI COMMUNITY COLLEGE, IN LIHUE, HAWAII. 1,000 7. STETSON BORILEZ, FRESHMAN ELECTRICIAN MAJOR AT KAUAI COMMUNITY COLLEGE, IN LIHUE, HAWAII. 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 CONTRACTORS ASSOCIATION OF KAUAI'S AND ITS ENVIRONMENTAL AD-HOC COMMITTEE AND STAFF WORKS WITH THE STATE OF HAWAII, DEPARTMENT OF HEALTH, CLEANWATER BRANCH TO PARTNER ON REGULAR UPDATES ON CLEANWATER AND/OR WASTEWATER ISSUES. AS MORE PRODUCTS AND MATERIALS ARE CONSIDERED "GREEN- OR SUSTAINABLE, THE EXHIBITORS IN THE ANNUAL HOME SHOW ARE ABLE TO SHOW NEW, OR UPDATED PRODUCTS TO DESIGN PROFESSIONALS, COUNTY BUILDING OFFICIALS, CONSTRUCTION PROFESSIONALS AS WELL AS CONSUMERS. TO EMPHASIZE THE "GREEN BUILDING" CONCEPT, A&B PROPERTIES, A DEVELOPMENT COMPANY, AWARDS THE ANNUAL BEST DISPLAY OF "GREEN PRINCIPLES" AWARD AT THE HOME SHOW, WHICH WAS WON BY NATHAN WOOD GENERAL CONTRACTOR IN 2017. 2. THE ASSOCIATION CONTINUES TO FILE COMPLAINTS ON BEHALF OF ITS MEMBERS TO THE REGULATED INDUSTRIES COMPLAINTS OFFICE (RICO) ON UNLICENSED CONTRACTING WHICH NOW INCLUDES SEPTIC SYSTEM INSTALLATIONS BEING DONE BY UNLICENSED COMPANIES. 3. THE DRUG AND ALCOHOL TESTING CONSORTIUM THAT IS A PARTNERSHIP WITH THE ASSOCIATION AND DIAGNOSTIC LABORATORY SERVICES (DLS) IS CONTINUING AND WILL TAKE ON MORE OF AN URGENCY ONCE THE MEDICAL MARIJUANA LAW IS IMPLEMENTED IN HAWAII. 4. 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 TRAININGS THE ASSOCIATION SPONSORS AND ANY SPECIAL ACTIVITIES THE ASSOCIATION IS AFFILIATED WITH. 5. CAK HAD REPRESENTATIVES ON THE TASK FORCE THAT WORKED ON THE COUNTY OF KAUAI'S BUILDING CODE AMENDMENTS. THE ASSOCIATION PROVIDED SUPPORT ON THE CODE AMENDMENTS AND THEN PROVIDED TRAINING FOR ITS MEMBERS ON THE NEW AMENDMENTS. 6. 2017 HOME SHOW: CAK STREAMED THE CONSUMER PRESENTATIONS OFFERED ON FRIDAY AFTERNOON/EVENING ON HAWAII STREAM WHICH WAS THEN ARCHIVED ON THE ASSOCIATION'S WEBSITE. THE 2017 CONSUMER SEMINARS INCLUDED: OVERVIEW ON NEW STATE OF HAWAII WASTEWATER SYSTEMS, REALTORS PERSPECTIVE OF WHAT SELLER AND BUYERS NEED TO KNOW ABOUT NEW HAWAII WASTEWATER LAWS; SEPTIC SYSTEMS: LOCATION, SOIL TYPES, NEW TECHNOLOGY AND OPTIONS; DOING YOUR OWN BUILDING OR REMODELING; LEARN ABOUT NEW OWNER BUILDER LAWS BEFORE YOU START (NOTE: THIS PRESENTATION WAS DONE BY THE REGULATED INDUSTRIES COMPLAINTS OFFICE); AND CONSUMER PROTECTION TIPS. IN ADDITION KAUAI ISLAND UTILITY COOPERATIVE PROVIDE MINI-SEMINARS IN THEIR BOOTH ON HOW TO APPLY FOR NEW SERVICE; INTRODUCING KIUC'S NEW SMART HUB SERVICE AND PHOTOVOLTAIC PROCESS FOR SMALL RESIDENTIAL SYSTEMS. HAWAII GAS ALSO PROVIDED MINI-SEMINARS IN THEIR BOOTHS ADDRESSING PERMITTING ISSUES NEW SERVICE CONSUMERS SHOULD KNOW AND PROPANE SAFETY. 7. THE GROUP HEALTH INSURANCE PROGRAM THAT THE ASSOCIATION HAS BEEN ABLE TO PROVIDE THE MEMBERSHIP WITH HAS GROWN TO 21 GROUPS AFFECTING OVER 250 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 19 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| FORM 990, PART IX, LINE 24E | MEMBERSHIP EXPENSES 9,013 0 0 INSURANCE 0 4,731 0 AUTO EXPENSE 0 4,625 0 NEWSLETTER 0 4,322 0 ADMINISTRATION 0 0 3,575 BANK CHARGES 0 3,289 0 TELEPHONE 0 3,213 0 OFFICE SUPPLIES 0 3,136 0 PRIZES AND AWARDS 0 0 3,000 UTILITIES 0 2,900 0 EQUIPMENT RENTAL 0 2,721 0 GOVERNMENT AFFAIRS 0 2,644 0 REPAIRS & MAINTENANCE 0 1,533 0 MISCELLANEOUS 0 0 995 OPENING CEREMONY 0 0 654 POSTAGE & FREIGHT 0 549 0 PROFESSIONAL DUES & PUB. 0 514 0 BOOTH CONTEST 0 0 500 GENERAL EXCISE TAXES 0 180 0 REGISTRATION 0 0 100 MISCELLANEOUS 0 16 0 TOTAL 9,013 34,373 8,824 |
| FORM 990, PART XI, LINE 9 | BOOK / TAX DEPRECIATION DIFFERENCE -109 |