Nonprofit · EIN 23-7448579
SHEET METAL INDUSTRY OF HAWAII INDUSTRY FUND
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $400,175 | $579,215 | -$179,040 | $525,122 | $0 | $525,122 |
| December 31, 2023 | 990 | $432,105 | $376,419 | $55,686 | $654,132 | $0 | $654,132 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $375,402
- Membership dues
- $375,402
- Program service revenue
- $0
- Investment income
- $24,773
- Net gain from sales of assets
- -$3,694
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $19,314
- Accounting fees
- $2,618
- Program services (functional)
- $556,488
- Management and general (functional)
- $22,727
Balance sheet and other
- Total assets, start of year
- $654,132
- Total assets, end of year
- $525,122
- Total liabilities, end of year
- $0
- Net assets, end of year
- $525,122
- Publicly traded securities
- $171,625
- Gross receipts
- $418,203
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1974
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| KEVIN HIRAYAMA | ADMINISTRATOR Officer | 0.5 | $0 | $115,603 |
| ROBERT FUJIKAWA | CHAIRMAN Trustee or director | 0.35 | $0 | $0 |
| DAVID PARKE | TRUSTEE Trustee or director | 0.35 | $0 | $0 |
| GLENN SAITO | TRUSTEE Trustee or director | 0.35 | $0 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| KEVIN HIRAYAMA | ADMINISTRATOR Officer | 5 | $0 | $111,240 |
| ROBERT FUJIKAWA | CHAIRMAN Trustee or director | 0.35 | $0 | $0 |
| DAVID PARKE | TRUSTEE Trustee or director | 0.35 | $0 | $0 |
| GLENN SAITO | TRUSTEE Trustee or director | 0.35 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1088 BISHOP ST APT 609, HONOLULU, HI 96813-3116
- Principal officer (990 for 2024)
- KEVIN HIRAYAMA, 1088 BISHOP ST 609, HONOLULU, HI 96813
- Signed the 990
- KEVIN HIRAYAMA, EXECUTIVE DIRECTOR
- Phone
- (808) 845-9393
- Return prepared by
- BUSINESS TAX ADVISORS HAWAII LLP
Mission
TO PROMOTE THE SHEET METAL INDUSTRY IN HAWAII.
Program accomplishments
- PROVIDED PROGRAMS AND ACTIVITIES FOR THE PROMOTION OF THE SHEET METAL INDUSTRY.Expenses $556,058
- PARTICIPATED IN A SCHOLARSHIP PROGRAM FOR POTENITAL SHEET METAL WORKERS ATTENDING AND ENROLLED IN THE HONOLULU COMMUNITY COLLEGE'S SHEET METAL PROGRAM.Expenses $430
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7448579
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1975
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $525,122
- Income (IRS master file)
- $418,203
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $400,175 | $579,215 | $525,122 | XML |
| 990 | December 2023 | $432,105 | $376,419 | $654,132 | XML |
| 990 | December 2022 | $396,529 | $448,277 | $559,080 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7448579).
Questions about SHEET METAL INDUSTRY OF HAWAII INDUSTRY FUND
- What is the EIN of SHEET METAL INDUSTRY OF HAWAII INDUSTRY FUND?
- The employer identification number (EIN) of SHEET METAL INDUSTRY OF HAWAII INDUSTRY FUND is 23-7448579.
- Is SHEET METAL INDUSTRY OF HAWAII INDUSTRY FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1975.
- Are donations to SHEET METAL INDUSTRY OF HAWAII INDUSTRY FUND tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHEET METAL INDUSTRY OF HAWAII INDUSTRY FUND file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SHEET METAL INDUSTRY OF HAWAII INDUSTRY FUND due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SHEET METAL INDUSTRY OF HAWAII INDUSTRY FUND last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SHEET METAL INDUSTRY OF HAWAII INDUSTRY FUND?
- The 990 for the year ended December 31, 2024 names KEVIN HIRAYAMA.
- Who are the officers and directors of SHEET METAL INDUSTRY OF HAWAII INDUSTRY FUND?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does SHEET METAL INDUSTRY OF HAWAII INDUSTRY FUND have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $400,175, expenses of $579,215 and total assets of $525,122 at year end.
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