Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Subcontractors Association of Hawaii
EIN 38-4010901 • 501(c)6 • Honolulu, HI
Profile
To promote the business climate of the subcontractor industry in hawaii.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
69th percentile
Higher net margin than 69% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Balance Sheet
Assets
Down$23,786
Down $23,551 (-50%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$23,786
No earlier filing loaded for comparison.
Revenue
Down$41,769
Down $28,955 (-41%) from 2023
Expenses
Down$37,398
Down $34,922 (-48%) from 2023
Net Income
Up$4,371
Up $5,967 (+374%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $23,786
- Liabilities
- -
- Net assets
- $23,786
- Revenue
- $41,769
- Expenses
- $37,398
- Net income
- $4,371
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 13, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $63,968
Mission and Program Overview
Mission
To promote the business climate of the subcontractor industry in Hawaii
To promote the business climate of the subcontractor industry in hawaii.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE ORGANIZATION IS AN ASSOCIATION OF ASSOCIATIONS REPRESENTING 10 SEPARATE INDEPENDENT SUBCONTRACTING ASSOCIATIONS AND OFFERS MANAGEMENT TRAINING SEMINARS AS WELL AS WORKER TRAINING AND SAFETY SEMINAR SESSIONS. IT KEEPS ITS MEMBER ASSOCIATIONS UP TO DATE WITH REGULATORY AND LEGISLATIVE CHANGES IN ORDER TO KEEP THEM COMPLIANT. SESSIONS RANGE FROM 65 TO 150 PEOPLE. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| TIMOTHY L LYONS | President | PT | $0 | - | - |
| GREGG SERIKAKU | Vice Preside | - | $0 | - | - |
| AL ITAMOTO | Secretary | - | $0 | - | - |
| BARBARA KONO | Treasurer | - | $0 | - | - |
| DEAN NAGATOSHI | Director | - | $0 | - | - |
| KEVIN HIRAYAMA | Director | - | $0 | - | - |
Fundraising, Events, and Gaming
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Annual Golf Inc | $50,874 | $50,874 | $22,199 | $28,675 |
| Total Events | $50,874 | $50,874 | $22,199 | $28,675 |
Filing and Contact Details
Filer
- Filer Name
- Subcontractors Assoc of Hawaii
- EIN
- 38-4010901
- Phone
- 8085336404
- Address
- 1188 BISHOP STREET 1003, HONOLULU, HI 96813
Signing Officer
- Name
- Timothy L Lyons
- Title
- President
- Phone
- 8085336404
- Signed
- 2025-11-13
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Cs Accounting and Tax Services Inc
- Address
- 1188 BISHOP STREET STE 2105, HONOLULU, HI 96813
- Preparer
- James M Smith Jr
- Phone
- 8085375714
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Annual golf income general excise 5,321 expenses office exp. 779 committee meeting 1,115 convention 7,000 asa dues 425 telephone 857 total 15,497”
Form 990-ez, Part I, Line 20
“Prior period adjustment 201 transfer to pac -28,123”
Form 990-ez, Part III, Line 28
“The organization is an association of associations representing 10 separate independent subcontracting associations and offers management training seminars as well as worker training and safety seminar sessions. It keeps its member associations up to date with regulatory and legislative changes in order to keep them compliant. Sessions range from 65 to 150 people.”
Raw XML Appendix119 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | TIMOTHY L LYONS |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8085336404 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1188 BISHOP STREET STE 1003 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | HONOLULU |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | HI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96813 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 47337 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 23786 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4371 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 21000 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 47337 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 23786 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 50874 |
| IRS990EZ/GrossReceiptsAmt | 0 | 63968 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 13094 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 47337 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 23786 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 47337 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 23786 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | TIMOTHY L LYONS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | GREGG SERIKAKU |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | AL ITAMOTO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | BARBARA KONO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | DEAN NAGATOSHI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | KEVIN HIRAYAMA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -27922 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 15497 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROMOTE THE BUSINESS CLIMATE OF THE SUBCONTRACTOR INDUSTRY IN HAWAII. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 901 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE ORGANIZATION IS AN ASSOCIATION OF ASSOCIATIONS REPRESENTING 10 SEPARATE INDEPENDENT SUBCONTRACTING ASSOCIATIONS AND OFFERS MANAGEMENT TRAINING SEMINARS AS WELL AS WORKER TRAINING AND SAFETY SEMINAR SESSIONS. IT KEEPS ITS MEMBER ASSOCIATIONS UP TO DATE WITH REGULATORY AND LEGISLATIVE CHANGES IN ORDER TO KEEP THEM COMPLIANT. SESSIONS RANGE FROM 65 TO 150 PEOPLE. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 22199 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 28675 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 37398 |
| IRS990EZ/TotalRevenueAmt | 0 | 41769 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 22199 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | ANNUAL GOLF INC |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 50874 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 50874 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 50874 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 50874 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 28675 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 22199 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 22199 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ANNUAL GOLF INCOME GENERAL EXCISE 5,321 EXPENSES OFFICE EXP. 779 COMMITTEE MEETING 1,115 CONVENTION 7,000 ASA DUES 425 TELEPHONE 857 TOTAL 15,497 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PRIOR PERIOD ADJUSTMENT 201 TRANSFER TO PAC -28,123 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION IS AN ASSOCIATION OF ASSOCIATIONS REPRESENTING 10 SEPARATE INDEPENDENT SUBCONTRACTING ASSOCIATIONS AND OFFERS MANAGEMENT TRAINING SEMINARS AS WELL AS WORKER TRAINING AND SAFETY SEMINAR SESSIONS. IT KEEPS ITS MEMBER ASSOCIATIONS UP TO DATE WITH REGULATORY AND LEGISLATIVE CHANGES IN ORDER TO KEEP THEM COMPLIANT. SESSIONS RANGE FROM 65 TO 150 PEOPLE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TIMOTHY L LYONS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8085336404 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SUBCONTRACTORS ASSOC OF HAWAII |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SUBC |
| ReturnHeader/Filer/EIN | 0 | 384010901 |
| ReturnHeader/Filer/PhoneNum | 0 | 8085336404 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1188 BISHOP STREET 1003 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 96813 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 453917231 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CS ACCOUNTING AND TAX SERVICES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1188 BISHOP STREET STE 2105 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HONOLULU |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | HI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 96813 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8085375714 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JAMES M SMITH JR |
| ReturnHeader/ReturnTs | 0 | 2025-11-13T22:20:33-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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