Nonprofit · EIN 99-6009497
SHEET METAL CONTRACTORS ASSOCIATION
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $609,867 | $472,997 | $136,870 | $964,155 | $134,364 | $829,791 |
| December 31, 2023 | 990 | $464,092 | $429,984 | $34,108 | $808,992 | $142,001 | $666,991 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $520,000
- Program service revenue
- $77,908
- Investment income
- $11,959
- Net gain from sales of assets
- -$2,265
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $115,603
- Salaries, compensation and benefits (total)
- $146,131
- Professional fundraising fees
- $0
- Legal fees
- $16,963
- Accounting fees
- $4,188
- Occupancy
- $10,928
- Depreciation
- $6,554
- Program services (functional)
- $313,799
- Management and general (functional)
- $159,198
Balance sheet and other
- Total assets, start of year
- $808,992
- Total assets, end of year
- $964,155
- Total liabilities, end of year
- $134,364
- Net assets, end of year
- $829,791
- Land, buildings and equipment
- $235,129
- Publicly traded securities
- $283,030
- Gross receipts
- $612,132
- Employees
- 1
- Volunteers
- 0
- Year formed
- 1961
- 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 |
|---|---|---|---|
| KEVIN HIRAYAMA | EXECUTIVE DIRECTOR Officer | 35 | $115,603 |
| ROBERT FUJIKAWA | DIRECTOR Trustee or director | 0.35 | $0 |
| CHERYL SHIMIZU | DIRECTOR Trustee or director | 0.35 | $0 |
| DAVID PARKE | PRESIDENT Trustee or director | 0.35 | $0 |
| BRIAN SEN | VICE PRESIDENT Trustee or director | 0.35 | $0 |
| GLENN SAITO | TREASURER Trustee or director | 0.35 | $0 |
| RYAN ANDO | SECRETARY Trustee or director | 0.35 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEVIN HIRAYAMA | EXECUTIVE DIRECTOR Officer | 35 | $111,240 |
| ROBERT FUJIKAWA | DIRECTOR Trustee or director | 0.35 | $0 |
| CHERYL SHIMIZU | DIRECTOR Trustee or director | 0.35 | $0 |
| DAVID PARKE | PRESIDENT Trustee or director | 0.35 | $0 |
| BRIAN SEN | VICE PRESIDENT Trustee or director | 0.35 | $0 |
| GLENN SAITO | TREASURER Trustee or director | 0.35 | $0 |
| RYAN ANDO | SECRETARY Trustee or director | 0.35 | $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 STREET 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 DEVELOP AND IMPROVE THE SHEET METAL INDUSTRY BY ENTERING INTO NEGOTIATIONS WITH LABOR; FURTHERING THE CAUSE OF THE JOINT APPRENTICESHIP STANDARDS/ACTIVITIES; CONDUCTING ADVERTISING, EDUCATIONAL AND PUBLIC RELATIONS PROGRAMS; SETTING THE HIGHEST STANDARDS FOR SHEET METAL CONTRACTORS.
Program accomplishments
- CONDUCTED AND SUBSIDIZED SEMINARS AND CONFERENCES TO EDUCATE SHEET METAL CONTRACTORS ON INDUSTRY UPDATES AND STANDARDS FOR THE BENEFIT OF THE COMMUNITY; PARTICIPATED IN JOINT APPRENTICESHIP COMMITTEE AND OTHER ACTIVITIES TO SUPPORT DEVELOPMENT OF THE SHEET METAL INDUSTRY.Expenses $26,787 · revenue $8,000
- MONITOR AND DISSEMINATED UPDATES FROM LOCAL AND NATIONAL SOURCES AFFECTING THE SHEET METAL INDUSTRY.Expenses $213,451 · revenue $69,908
- HOSTED INDUSTRY PROMOTION EVENTS, LIKE MEMBER GOLF TOURNAMENTS, TO PROMOTE AND CREATE GOODWILL IN THE COMMUNITY FOR THE SHEET METAL INDUSTRY.Expenses $73,561
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
- 99-6009497
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1963
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $964,155
- Income (IRS master file)
- $612,132
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $609,867 | $472,997 | $964,155 | XML |
| 990 | December 2023 | $464,092 | $429,984 | $808,992 | XML |
| 990 | December 2022 | $503,370 | $485,159 | $797,530 | 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 99-6009497).
Questions about SHEET METAL CONTRACTORS ASSOCIATION
- What is the EIN of SHEET METAL CONTRACTORS ASSOCIATION?
- The employer identification number (EIN) of SHEET METAL CONTRACTORS ASSOCIATION is 99-6009497.
- Is SHEET METAL CONTRACTORS ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1963.
- Are donations to SHEET METAL CONTRACTORS ASSOCIATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does SHEET METAL CONTRACTORS ASSOCIATION 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 CONTRACTORS ASSOCIATION 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 CONTRACTORS ASSOCIATION 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 CONTRACTORS ASSOCIATION?
- The 990 for the year ended December 31, 2024 names KEVIN HIRAYAMA.
- Who are the officers and directors of SHEET METAL CONTRACTORS ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 7 people; 1 received compensation from the organization, the highest $115,603 (KEVIN HIRAYAMA, EXECUTIVE DIRECTOR).
- How much revenue does SHEET METAL CONTRACTORS ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $609,867, expenses of $472,997 and total assets of $964,155 at year end.
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