Civic Intelligence

General Contractors Association of Hawaii

EIN 99-0064606 • 501(c)6 • Honolulu, HI

Profile

The general contractors association of hawaii was organized for the purposes of improving the status of the construction industry through ongoing review, modification and implementation of educational programs for all levels of employees; assisting public agencies in all matters which will improve industry relations and regulations; promoting safety programs aimed at the construction industry, and improving employee relations and contractor-owner responsibilities.

1065 Ahua StreetHonolulu, HI 96819

www.gcahawaii.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

20th percentile

0.04x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

27th percentile

0.11x

Higher debt load relative to revenue than 27% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

58th percentile

7.1%

Higher net margin than 58% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$213,281

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Asset Growth

62nd percentile

8.3%

Faster asset growth than 62% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

83rd percentile

20%

Faster revenue growth than 83% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,702,993

Up $516,512 (+8.3%) from 2023

Liabilities

Down

$275,342

Down $15,824 (-5.4%) from 2023

Net Assets

Up

$6,427,651

Up $532,336 (+9.0%) from 2023

Revenue

Up

$2,416,140

Up $410,929 (+20%) from 2023

Expenses

Up

$2,245,735

Up $206,692 (+10%) from 2023

Net Income

Up

$170,405

Up $204,237 (+604%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,233,700Liabilities 2010: $135,285Net Assets 2010: $4,098,4152010Assets 2011: $4,379,073Liabilities 2011: $140,603Net Assets 2011: $4,238,4702011Assets 2012: $4,664,869Liabilities 2012: $138,786Net Assets 2012: $4,526,0832012Assets 2013: $5,076,245Liabilities 2013: $138,896Net Assets 2013: $4,937,3492013Assets 2014: $5,282,155Liabilities 2014: $134,956Net Assets 2014: $5,147,1992014Assets 2015: $5,366,591Liabilities 2015: $136,261Net Assets 2015: $5,230,3302015Assets 2016: $5,505,118Liabilities 2016: $123,950Net Assets 2016: $5,381,1682016Assets 2017: $5,710,884Liabilities 2017: $126,180Net Assets 2017: $5,584,7042017Assets 2018: $5,527,076Liabilities 2018: $127,560Net Assets 2018: $5,399,5162018Assets 2019: $6,023,453Liabilities 2019: $126,375Net Assets 2019: $5,897,0782019Assets 2020: $6,377,968Liabilities 2020: $127,030Net Assets 2020: $6,250,9382020Assets 2021: $6,721,024Liabilities 2021: $129,195Net Assets 2021: $6,591,8292021Assets 2022: $5,642,963Liabilities 2022: $140,832Net Assets 2022: $5,502,1312022Assets 2023: $6,186,481Liabilities 2023: $291,166Net Assets 2023: $5,895,3152023Assets 2024: $6,702,993Liabilities 2024: $275,342Net Assets 2024: $6,427,6512024

Highlighted filing

2024

Assets$6,702,993
Liabilities$275,342
Net Assets$6,427,651

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,103,3582010Expenses 2011: $1,323,5002011Expenses 2012: $1,419,1442012Revenue 2013: $1,617,006Expenses 2013: $1,395,316Net Income 2013: $221,6902013Revenue 2014: $1,783,949Expenses 2014: $1,398,418Net Income 2014: $385,5312014Revenue 2015: $1,729,296Expenses 2015: $1,453,947Net Income 2015: $275,3492015Revenue 2016: $1,514,175Expenses 2016: $1,617,817Net Income 2016: -$103,6422016Revenue 2017: $1,556,426Expenses 2017: $1,626,812Net Income 2017: -$70,3862017Revenue 2018: $1,462,823Expenses 2018: $1,433,172Net Income 2018: $29,6512018Revenue 2019: $1,487,558Expenses 2019: $1,520,197Net Income 2019: -$32,6392019Revenue 2020: $1,331,974Expenses 2020: $1,466,107Net Income 2020: -$134,1332020Revenue 2021: $1,455,396Expenses 2021: $1,692,688Net Income 2021: -$237,2922021Revenue 2022: $1,821,991Expenses 2022: $2,178,468Net Income 2022: -$356,4772022Revenue 2023: $2,005,211Expenses 2023: $2,039,043Net Income 2023: -$33,8322023Revenue 2024: $2,416,140Expenses 2024: $2,245,735Net Income 2024: $170,4052024

Highlighted filing

2024

Revenue$2,416,140
Expenses$2,245,735
Net Income$170,405

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.70$0.28$6.43$2.42$2.25$0.17
2023Detailed filing. Detailed filing data is available for this year.$6.19$0.29$5.90$2.01$2.04$0.03
2022Detailed filing. Detailed filing data is available for this year.$5.64$0.14$5.50$1.82$2.18$0.36
2021Detailed filing. Detailed filing data is available for this year.$6.72$0.13$6.59$1.46$1.69$0.24
2020Detailed filing. Detailed filing data is available for this year.$6.38$0.13$6.25$1.33$1.47$0.13
2019Summary only. Only limited summary data is available for this year.$6.02$0.13$5.90$1.49$1.52$0.03
2018Detailed filing. Detailed filing data is available for this year.$5.53$0.13$5.40$1.46$1.43$0.03
2017Detailed filing. Detailed filing data is available for this year.$5.71$0.13$5.58$1.56$1.63$0.07
2016Detailed filing. Detailed filing data is available for this year.$5.51$0.12$5.38$1.51$1.62$0.10
2015Detailed filing. Detailed filing data is available for this year.$5.37$0.14$5.23$1.73$1.45$0.28
2014Detailed filing. Detailed filing data is available for this year.$5.28$0.13$5.15$1.78$1.40$0.39
2013Detailed filing. Detailed filing data is available for this year.$5.08$0.14$4.94$1.62$1.40$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$0.14$4.53$1.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.38$0.14$4.24$1.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.14$4.10$1.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 24, 2025
Return Version
2024v5.0
Gross Receipts
$2,552,872
Mission and Program Overview

Mission

The general contractors association of hawaii was organized for the purposes of improving the status of the construction industry through ongoing review, modification and implementation of educational programs for all levels of employees; assisting public agencies in all matters which will improve industry relations and regulations; promoting safety programs aimed at the construction industry; and improving employee relations and contractor-owner responsibilities.

The association was organized for the purpose of improving the status of the construction industry through education, assisting public agencies, promoting safety, and improving employee relations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,790,505$4,189,200▲ $398,695
Land, Buildings, and Equipment, Net$1,976,662$1,964,368▼ $12,294
Cash and Non-Interest-Bearing Accounts$123,509$257,806▲ $134,297
Savings and Temporary Cash Investments$159,904$165,503▲ $5,599
Total Assets$6,186,481$6,702,993▲ $516,512
Other Assets Total$135,901$126,116▼ $9,785
Liabilities
Other Liabilities$291,166$275,342▼ $15,824
Total Liabilities$291,166$275,342▼ $15,824
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,895,315$6,427,651▲ $532,336
Total Net Assets Fund Balance$5,895,315$6,427,651▲ $532,336
Total Liabilities and Net Assets / Fund Balance$6,186,481$6,702,993▲ $516,512

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,842,842-$1,842,842
Buildings$104,513$739,404$843,917
Equipment$4,716$148,661$153,377
Other Land Buildings$12,297$28,692$40,989
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cheryl WalthallExecutive DiFT$201,420$11,861$213,281
Cheryl WalthallExecutive Director-$166,420$46,861$213,281

Board Members and Trustees

NameTitle
Michael YoungPresident
Aaron YahikuDirector
Aaron YamasakiDirector
Colin YoshiyamaDirector
Jackson ChengDirector
Matt HeahlkeDirector
Roy ShioiDirector
Teri MoritomoDirector
Travis HigaDirector
Russell Inouye1st Vice Pre
Michael Inouye2nd Vice Pre
Gerry MajkutAgc Governor
Glen KaneshigeAgc Governor
Leslie IsemotoAgc Governor
Rick HeltzelAgc Governor
Lance K WilhelmAgc Life Gov
Steve BaginskiImme. Past P
Dale Sakamoto YonedaPast Preside
John RomanowskiPast Preside
Mike VeneziaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,227,084
Program Service Revenue
$875,399
Investment Income
$268,494
Other Revenue
$45,163
Change in Net Assets
$170,405

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,416,140
Revenue Not Reported on Form 990
$361,931
Total Revenue per Audited Statements
$2,778,071
Total Revenue per Form 990
$2,416,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,221,497
Salaries, Compensation, and Employee Benefits$804,238
Grants and Similar Amounts Paid$220,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$306,413$73,100-$379,513
Grants to Domestic Orgs$220,000--$220,000
Current Officers, Directors, Trustees, and Key Employees$201,420--$201,420
Payment Travel Entrtnmnt Publicly Ofcl$149,380--$149,380
Other Employee Benefits$121,258--$121,258
Fees for Services Lobbying$107,390--$107,390
Occupancy$78,375--$78,375
Office Expenses$75,642--$75,642
All Other Expenses$67,760--$67,760
Travel$62,654--$62,654
Pension Plan Contributions$56,385--$56,385
Payroll Taxes$45,662--$45,662
Other Expenses$34,998--$34,998
Depreciation Depletion$32,827--$32,827
Insurance$24,472--$24,472
Information Technology$18,941--$18,941
Fees for Service Investment Mgmnt Fees$13,350--$13,350
Fees for Services Accounting-$10,564-$10,564
Fees for Services Legal$3,853--$3,853
Total Functional Expenses$2,162,071$83,664$0$2,245,735

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,245,735
Total Expenses per Audited Statements$2,245,735
Total Expenses per Form 990$2,245,735
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Gca Education FoundationHonolulu, HI501c3Education$195,000
Gca of Hawaii MewaHonolulu, HI501Health Benefits$25,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$34,572
Total Nondeductible Lobbying and Political Cost$9,652
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$149,226
Operating Lease Liabilities-noncurre$116,127
Operating Lease Liabilities-current$9,989
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The association has members

Form 990, Page 6, Part VI, Line 7A

The associatino has members who elect the officers and directors of the board.

Form 990, Page 6, Part VI, Line 11B

The financial committee and the board of directors review and approve the tax return prior to filing. The tax return is prepared using information from gca's audited financial statement, which is reviewed and approved by the finance committee and the board of directors.

Form 990, Page 6, Part VI, Line 12C

Part vi, section b, line 12c the board of directors shall sign a statement which affirms such person: 1. Has received a copy of the conflicts of interest policy. 2. Has read and understood the policy. 3. Has agreed to comply with the policy, and 4. Understands the organization is a 501(c) tax exempt organization and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt puroses.

Form 990, Page 6, Part VI, Line 15A

Part vi, section b, line 15a an executive committee, consisting of national agc governors and the officers of gca recommends salary requests for the executive vice president/secretary based on comparable data from the agc chapter wages survey. Recommendations by the executive committee are subject to review and approval by the board of directors and documented via signed letter by the current president approving all changes to wages and bonuses.

Form 990, Page 6, Part VI, Line 15B

Part vi, section b, line 15b an executive committee, consisting of national agc governors and the officers of gca recommends salary requests for the executive vice president/secretary based on comparable data from teh agc chapter wages survey. Recommendations by the executive committee are subject to review and approval by the board of directors and documented via signed letter by the current president approving all changes to wages and bonuses.

Form 990, Page 6, Part VI, Line 19

Requests for these documents would be addressed at the time they are made.

Filing and Contact Details

Filer

Filer Name
General Contractors Association of
EIN
99-0064606
Phone
8088331681
Address
1065 AHUA STREET, HONOLULU, HI 96819

Signing Officer

Name
Cheryl Walthall
Title
Executive Director
Phone
8088331681
Signed
2025-09-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cheryl Walthall
Formed
1946
Legal Domicile
Hi
Voting Board Members
21
Independent Board Members
21
Employees
5

Preparer

Firm
Mc Group Hawaii Inc
Address
2733 E MANOA RD STE 200, HONOLULU, HI 96822
Preparer
Gary Y Miyashiro
Phone
8089885757
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The general contractors association of hawaii was organized for the purposes of improving the status of the construction industry through ongoing review, modification and implementation of educational programs for all levels of employees; assisting public agencies in all matters which will improve industry relations and regulations; promoting safety programs aimed at the construction industry, and improving employee relations and contractor-owner responsibilities.

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