{"success":true,"data":{"_id":996009497,"filings":[{"Organization":{"value":null,"Person":["ROBERT FUJIKAWA","CHERYL SHIMIZU","DAVID PARKE","BRIAN SEN","GLENN SAITO","RYAN ANDO","KEVIN HIRAYAMA"],"Title":["DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","EXECUTIVE DIRECTOR"],"Hours":[0.35,0.35,0.35,0.35,0.35,0.35,35.0],"Total Compensation":[0,0,0,0,0,0,115603],"Direct compensation":[0,0,0,0,0,0,115603],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Negotiate a labor and management agreement with the sheet metal union.","year":2024,"name":"SHEET METAL CONTRACTORS ASSOCIATION","phone":8088459393,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KEVIN HIRAYAMA","year_formation":1961,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1088 BISHOP STREET 609, HONOLULU, HI, 96813, USA","city":"HONOLULU","state":"HI","country":"USA","zip_code":96813},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":609867,"Contributions":{"value":520000,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":520000},"Program revenue":{"value":77908,"Total revenue":{"value":77908,"SERVICES":69908,"MEMBERSHIPS":8000},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":11959,"Investment income total":14224,"Net investment gain":-2265,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":472997,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":146131,"Current officers":115603,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":8892,"Other employee benefits":7934,"Payroll taxes":13702},"Other expenses":{"value":326866,"Management services":126487,"Legal":16963,"Accounting":4188,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":52748,"Office expenses":1460,"Information technology":4213,"Royalties":0,"Occupancy":10928,"Travel":0,"Conferences and meetings":26787,"Interest":4418,"Payments to affiliates":0,"Depreciation and depletion":6554,"Insurance":10749,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":58657,"IFUS CONTRIBUTIONS":25201,"GOLF TOURNAMENTS":20777,"BANK CHARGES":11150,"PAYROLL PROCESSING":1529},"All other expenses":2714},"Functional Expenses":{"value":null,"Program Service Expenses":313799,"Management And General Expenses":159198,"Fundraising Expenses":0}},"Assets":{"value":964155,"Non-interest bearing cash":131,"Savings and temp cash investments":177759,"Pledges and grants receivable":0,"Accounts receivable":268106,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":235129,"Investments publicly traded":283030,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":134364,"Sum of Total Liabilities":0,"Accounts payable, accrued":369,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":133995,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":829791,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.663427040763472,"percentile":0.51816116584631},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2244259814025025,"percentile":0.7794418587398931},"Liabilities to Assets Ratio":{"score":0.13935933537657327,"percentile":0.2915269659294073},"Operating Reserve Ratio":{"score":2.038395592361051,"percentile":0.6210364089672752},"Officer Compensation Ratio":{"score":0.2444053556365051,"percentile":0.2481203117681792},"Program Expense Growth":{"score":0.019917324097949538,"percentile":0.40472673116818236},"Revenue Growth":{"score":0.05538579872197659,"percentile":0.6283103634502111},"Asset Growth":{"score":0.08612693538749733,"percentile":0.6463663642783909},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6078670244183308,"percentile":0.6282778739148581}},"source_xml":"202523219349325952_public.xml"},{"Organization":{"value":null,"Person":["ROBERT FUJIKAWA","KYONG TAE CHANG","RYAN ANDO","CHERYL SHIMIZU","BRIAN SEN","GLENN SAITO","DAVID PARKE","BLAKE PARSONS"],"Title":["TREASURER","PRESIDENT","DIRECTOR","VICE PRESIDENT","DIRECTOR","DIRECTOR","SECRETARY","EXECUTIVE DIRECTOR"],"Hours":[0.35,0.35,0.35,0.35,0.35,0.35,0.35,35.0],"Total Compensation":[0,0,0,0,0,0,0,126174],"Direct compensation":[0,0,0,0,0,0,0,109492],"Other compensation":[0,0,0,0,0,0,0,16682]},"Basic":{"value":null,"mission":"Negotiate a labor and management agreement with the sheet metal union.","year":2019,"name":"SHEET METAL CONTRACTORS ASSOCIATION","phone":8088459393,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BLAKE PARSONS","year_formation":1961,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"1088 BISHOP STREET NO 609, HONOLULU, HI, 96813, USA","city":"HONOLULU","state":"HI","country":"USA","zip_code":96813},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":409327,"Contributions":{"value":403194,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":403194},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6133,"Investment income total":7240,"Net investment gain":-1107,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":377695,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":135118,"Current officers":109492,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":7512,"Other employee benefits":9170,"Payroll taxes":8944},"Other expenses":{"value":242577,"Management services":0,"Legal":10021,"Accounting":8623,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":34701,"Office expenses":1598,"Information technology":3598,"Royalties":0,"Occupancy":9235,"Travel":0,"Conferences and meetings":62426,"Interest":5058,"Payments to affiliates":0,"Depreciation and depletion":6898,"Insurance":1845,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":91652,"IFUS CONTRIBUTIONS":56105,"SEMINARS & TRAINING":18510,"GOLF TOURNAMENTS":11237,"SMACNA ANNUAL MEMBERSHI":5800},"All other expenses":6922},"Functional Expenses":{"value":null,"Program Service Expenses":348102,"Management And General Expenses":29593,"Fundraising Expenses":0}},"Assets":{"value":606375,"Non-interest bearing cash":191,"Savings and temp cash investments":240596,"Pledges and grants receivable":0,"Accounts receivable":444,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":268303,"Investments publicly traded":96841,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":156597,"Sum of Total Liabilities":0,"Accounts payable, accrued":2912,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":153685,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":449778,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9216484200214459,"percentile":0.8045886267148945},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07727806863461242,"percentile":0.5817922876144944},"Liabilities to Assets Ratio":{"score":0.25825108225108223,"percentile":0.22046087314189824},"Operating Reserve Ratio":{"score":1.6054620791908816,"percentile":0.5571947628448713},"Officer Compensation Ratio":{"score":0.334063199142165,"percentile":0.15792506838670858},"Program Expense Growth":{"score":0.11532704742661633,"percentile":0.7045439549751885},"Revenue Growth":{"score":0.04536166473005018,"percentile":0.5864690324428427},"Asset Growth":{"score":0.09720530106667577,"percentile":0.6760773651203156},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6732272981694136,"percentile":0.7962656060545762}},"source_xml":"202043199349300619_public.xml"},{"Organization":{"value":null,"Person":["ROBERT FUJIKAWA","CHERYL SHIMIZU","DAVID PARKE","BRIAN SEN","GLENN SAITO","RYAN ANDO","KEVIN HIRAYAMA"],"Title":["DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","EXECUTIVE DIRECTOR"],"Hours":[0.35,0.35,0.35,0.35,0.35,0.35,35.0],"Total Compensation":[0,0,0,0,0,0,122139],"Direct compensation":[0,0,0,0,0,0,122139],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Negotiate a labor and management agreement with the sheet metal union.","year":2022,"name":"SHEET METAL CONTRACTORS ASSOCIATION","phone":8088459393,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KEVIN HIRAYAMA","year_formation":1961,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"1088 BISHOP STREET 609, HONOLULU, HI, 96813, USA","city":"HONOLULU","state":"HI","country":"USA","zip_code":96813},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":503370,"Contributions":{"value":480000,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":480000},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12396,"Investment income total":13338,"Net investment gain":-942,"Income from invest bond proceeds":0},"Other revenues":{"value":10974,"Other total":10974,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":485159,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":136591,"Current officers":122139,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":7438,"Other employee benefits":5371,"Payroll taxes":1643},"Other expenses":{"value":348568,"Management services":82787,"Legal":6301,"Accounting":4686,"Lobbying services":0,"Investment management fees":150,"Other services":0,"Advertising":58480,"Office expenses":1658,"Information technology":6320,"Royalties":0,"Occupancy":9894,"Travel":0,"Conferences and meetings":45289,"Interest":4722,"Payments to affiliates":0,"Depreciation and depletion":6569,"Insurance":1248,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":114163,"IFUS CONTRIBUTIONS":92220,"SMACNA ANNUAL MEMBERSHI":9400,"GOLF TOURNAMENTS":6328,"SEMINARS & TRAINING":6215},"All other expenses":6301},"Functional Expenses":{"value":null,"Program Service Expenses":379021,"Management And General Expenses":106138,"Fundraising Expenses":0}},"Assets":{"value":797530,"Non-interest bearing cash":131,"Savings and temp cash investments":258833,"Pledges and grants receivable":0,"Accounts receivable":40673,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":248238,"Investments publicly traded":248655,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1000},"Liabilities":{"value":168947,"Sum of Total Liabilities":0,"Accounts payable, accrued":26666,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":142281,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":628583,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7812304832024141,"percentile":0.6034747005228264},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03617815920694519,"percentile":0.49298109780566446},"Liabilities to Assets Ratio":{"score":0.21183779920504558,"percentile":0.24433474590853002},"Operating Reserve Ratio":{"score":1.6438528399967847,"percentile":0.5636548127331249},"Officer Compensation Ratio":{"score":0.2517504570666524,"percentile":0.23888828925538705},"Program Expense Growth":{"score":0.05288239789736043,"percentile":0.5420835114965625},"Revenue Growth":{"score":0.05973854138153616,"percentile":0.6451192952897531},"Asset Growth":{"score":0.10114494100063251,"percentile":0.6859270158042429},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5964530274704395,"percentile":0.5950644180655762}},"source_xml":"202312459349300101_public.xml"},{"Organization":{"value":null,"Person":["ROBERT FUJIKAWA","KYONG TAE CHANG","OWEN MURAMATSU","CHERYL SHIMIZU","BRIAN SEN","GLENN SAITO","BARRY LAI","BLAKE PARSONS"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR"],"Hours":[0.35,0.35,0.35,0.35,0.35,0.35,0.35,35.0],"Total Compensation":[0,0,0,0,0,0,0,112479],"Direct compensation":[0,0,0,0,0,0,0,99760],"Other compensation":[0,0,0,0,0,0,0,12719]},"Basic":{"value":null,"mission":"Negotiate a labor and management agreement with the sheet metal union.","year":2017,"name":"SHEET METAL CONTRACTORS ASSOCIATION","phone":8088459393,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BLAKE PARSONS","year_formation":1961,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"1088 BISHOP STREET NO 609, HONOLULU, HI, 96813, USA","city":"HONOLULU","state":"HI","country":"USA","zip_code":96813},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":396202,"Contributions":{"value":389218,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":389218},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6984,"Investment income total":6984,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":348566,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":120927,"Current officers":99760,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":5660,"Other employee benefits":7059,"Payroll taxes":8448},"Other expenses":{"value":227639,"Management services":0,"Legal":7270,"Accounting":6526,"Lobbying services":0,"Investment management fees":150,"Other services":0,"Advertising":32620,"Office expenses":6274,"Information technology":4169,"Royalties":0,"Occupancy":14083,"Travel":2965,"Conferences and meetings":93280,"Interest":5281,"Payments to affiliates":0,"Depreciation and depletion":19792,"Insurance":3975,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":26358,"SEMINARS & TRAINING":10230,"GOLF TOURNAMENTS":8034,"MISCELLANEOUS":4359,"CONTINUING EDUCATION":3735},"All other expenses":4896},"Functional Expenses":{"value":null,"Program Service Expenses":304852,"Management And General Expenses":23922,"Fundraising Expenses":0}},"Assets":{"value":504646,"Non-interest bearing cash":37,"Savings and temp cash investments":130826,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":278697,"Investments publicly traded":95086,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":165741,"Sum of Total Liabilities":0,"Accounts payable, accrued":5031,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":160710,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":338905,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.874589030484901,"percentile":0.7308856226789009},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.12023159903281659,"percentile":0.6561437990950703},"Liabilities to Assets Ratio":{"score":0.32843022633687774,"percentile":0.19024905241112822},"Operating Reserve Ratio":{"score":1.4477774653867561,"percentile":0.5284448530281054},"Officer Compensation Ratio":{"score":0.3226906812483145,"percentile":0.16710141452186444},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6641290873074316,"percentile":0.7754172030422469}},"source_xml":"201843189349307609_public.xml"},{"Organization":{"value":null,"Person":["ROBERT FUJIKAWA","CHERYL SHIMIZU","DAVID PARKE","BRIAN SEN","GLENN SAITO","RYAN ANDO","KEVIN HIRAYAMA"],"Title":["DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","EXECUTIVE DIRECTOR"],"Hours":[0.35,0.35,0.35,0.35,0.35,0.35,35.0],"Total Compensation":[0,0,0,0,0,0,111240],"Direct compensation":[0,0,0,0,0,0,111240],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Negotiate a labor and management agreement with the sheet metal union.","year":2023,"name":"SHEET METAL CONTRACTORS ASSOCIATION","phone":8088459393,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KEVIN HIRAYAMA","year_formation":1961,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"1088 BISHOP STREET 609, HONOLULU, HI, 96813, USA","city":"HONOLULU","state":"HI","country":"USA","zip_code":96813},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":464092,"Contributions":{"value":440000,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":440000},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12699,"Investment income total":12699,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":11393,"Other total":11393,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":429984,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":133113,"Current officers":111240,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":7875,"Other employee benefits":5488,"Payroll taxes":8510},"Other expenses":{"value":296871,"Management services":81448,"Legal":23484,"Accounting":3677,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":19554,"Office expenses":1780,"Information technology":5987,"Royalties":0,"Occupancy":9868,"Travel":0,"Conferences and meetings":43797,"Interest":4552,"Payments to affiliates":0,"Depreciation and depletion":6555,"Insurance":3715,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":84462,"IFUS CONTRIBUTIONS":51010,"GOLF TOURNAMENTS":14038,"PAYROLL PROCESSING":9734,"SEMINARS & TRAINING":9680},"All other expenses":7992},"Functional Expenses":{"value":null,"Program Service Expenses":303696,"Management And General Expenses":119733,"Fundraising Expenses":0}},"Assets":{"value":808992,"Non-interest bearing cash":131,"Savings and temp cash investments":185722,"Pledges and grants receivable":0,"Accounts receivable":120766,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":241683,"Investments publicly traded":260690,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":142001,"Sum of Total Liabilities":0,"Accounts payable, accrued":3796,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":138205,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":666991,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7062960482250502,"percentile":0.540921632442622},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0734940485938133,"percentile":0.5743501867556448},"Liabilities to Assets Ratio":{"score":0.1755283117756418,"percentile":0.2661299044791088},"Operating Reserve Ratio":{"score":1.8814467515070328,"percentile":0.59998819786919},"Officer Compensation Ratio":{"score":0.2587073007367716,"percentile":0.2305798108663684},"Program Expense Growth":{"score":0.028834524558778718,"percentile":0.44374040810590565},"Revenue Growth":{"score":0.04344644295880561,"percentile":0.5779373215736042},"Asset Growth":{"score":0.08503415422412064,"percentile":0.6432703352307246},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5761379133852103,"percentile":0.5350700136369554}},"source_xml":"202422719349301642_public.xml"},{"Organization":{"value":null,"Person":["ROBERT FUJIKAWA","KYONG TAE CHANG","RYAN ANDO","CHERYL SHIMIZU","BRIAN SEN","GLENN SAITO","DAVID PARKE","BLAKE PARSONS"],"Title":["TREASURER","PRESIDENT","DIRECTOR","VICE PRESIDENT","DIRECTOR","DIRECTOR","SECRETARY","EXECUTIVE DIRECTOR"],"Hours":[0.35,0.35,0.35,0.35,0.35,0.35,0.35,35.0],"Total Compensation":[0,0,0,0,0,0,0,113871],"Direct compensation":[0,0,0,0,0,0,0,99606],"Other compensation":[0,0,0,0,0,0,0,14265]},"Basic":{"value":null,"mission":"Negotiate a labor and management agreement with the sheet metal union.","year":2018,"name":"SHEET METAL CONTRACTORS ASSOCIATION","phone":8088459393,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BLAKE PARSONS","year_formation":1961,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"1088 BISHOP STREET NO 609, HONOLULU, HI, 96813, USA","city":"HONOLULU","state":"HI","country":"USA","zip_code":96813},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":403025,"Contributions":{"value":397042,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":397042},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5983,"Investment income total":6611,"Net investment gain":-628,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":343122,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":122272,"Current officers":99606,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":6822,"Other employee benefits":7443,"Payroll taxes":8401},"Other expenses":{"value":220850,"Management services":0,"Legal":1948,"Accounting":3944,"Lobbying services":0,"Investment management fees":150,"Other services":0,"Advertising":56634,"Office expenses":2034,"Information technology":6235,"Royalties":0,"Occupancy":10017,"Travel":4626,"Conferences and meetings":48553,"Interest":5173,"Payments to affiliates":0,"Depreciation and depletion":12042,"Insurance":7987,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":56827,"IFUS CONTRIBUTIONS":34950,"GOLF TOURNAMENTS":14125,"SEMINARS & TRAINING":5203,"DUES & SUBSCRIPTIONS":2549},"All other expenses":4680},"Functional Expenses":{"value":null,"Program Service Expenses":327119,"Management And General Expenses":16003,"Fundraising Expenses":0}},"Assets":{"value":571921,"Non-interest bearing cash":48,"Savings and temp cash investments":208165,"Pledges and grants receivable":0,"Accounts receivable":2044,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":276966,"Investments publicly traded":84698,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":166439,"Sum of Total Liabilities":0,"Accounts payable, accrued":9184,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":153655,"Unsecured notes loans payable":0,"Other liabilities":3600},"Fund balance":{"value":405482,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9533606122603622,"percentile":0.8503020953332313},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.14863345946281248,"percentile":0.6968218218473228},"Liabilities to Assets Ratio":{"score":0.29101746569893394,"percentile":0.205634364251032},"Operating Reserve Ratio":{"score":1.6668153018459906,"percentile":0.5674397803348612},"Officer Compensation Ratio":{"score":0.33186738244705966,"percentile":0.15966422260392557},"Program Expense Growth":{"score":0.15286061092083902,"percentile":0.7587191441995337},"Revenue Growth":{"score":0.06568372525101687,"percentile":0.6667290992821369},"Asset Growth":{"score":0.11390945202064041,"percentile":0.7152045781867189},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7202665930063287,"percentile":0.8800943847701266}},"source_xml":"201933199349313183_public.xml"},{"Organization":{"value":null,"Person":["ROBERT FUJIKAWA","KYONG TAE CHANG","OWEN MURAMATSU","CHERYL SHIMIZU","BRIAN SEN","GLENN SAITO","BARRY LAI","BLAKE PARSONS","STEVEN ARITA"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","EXECUTIVE DIRECTOR","INTERIM EXECUTIVE DIRECTOR"],"Hours":[0.35,0.35,0.35,0.35,0.35,0.35,0.35,35.0,35.0],"Total Compensation":[0,0,0,0,0,0,0,73972,8490],"Direct compensation":[0,0,0,0,0,0,0,70487,8490],"Other compensation":[0,0,0,0,0,0,0,3485,0]},"Basic":{"value":null,"mission":"Negotiate a labor and management agreement with the sheet metal union.","year":2016,"name":"SHEET METAL CONTRACTORS ASSOCIATION","phone":8088459393,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BLAKE PARSONS","year_formation":1961,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"1088 BISHOP STREET NO 609, HONOLULU, HI, 96813, USA","city":"HONOLULU","state":"HI","country":"USA","zip_code":96813},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":2,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":352588,"Contributions":{"value":345216,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":345216},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7372,"Investment income total":7372,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":270278,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":91997,"Current officers":78998,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":3485,"Payroll taxes":9514},"Other expenses":{"value":178281,"Management services":0,"Legal":8185,"Accounting":4682,"Lobbying services":0,"Investment management fees":325,"Other services":10766,"Advertising":38250,"Office expenses":3431,"Information technology":4451,"Royalties":0,"Occupancy":29676,"Travel":2655,"Conferences and meetings":42749,"Interest":1214,"Payments to affiliates":0,"Depreciation and depletion":4098,"Insurance":4018,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":19290,"GOLF TOURNAMENTS":6656,"CONTINUING EDUCATION":6303,"MISCELLANEOUS":3637,"DUES & SUBSCRIPTIONS":2694},"All other expenses":4491},"Functional Expenses":{"value":null,"Program Service Expenses":238420,"Management And General Expenses":31858,"Fundraising Expenses":0}},"Assets":{"value":455571,"Non-interest bearing cash":34,"Savings and temp cash investments":75196,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":285255,"Investments publicly traded":95086,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":164302,"Sum of Total Liabilities":0,"Accounts payable, accrued":245,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":164057,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":291269,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.882128771117146,"percentile":0.7426093383709409},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.23344526756440945,"percentile":0.7873115400457213},"Liabilities to Assets Ratio":{"score":0.36065069989090615,"percentile":0.1781930016895186},"Operating Reserve Ratio":{"score":1.6855644928555042,"percentile":0.5705301602038212},"Officer Compensation Ratio":{"score":0.30510067412072017,"percentile":0.18233720642310042},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.701247508924409,"percentile":0.8508684234787616}},"source_xml":"201712439349300201_public.xml"},{"Organization":{"value":null,"Person":["ROBERT FUJIKAWA","CHERYL SHIMIZU","DAVID PARKE","BRIAN SEN","GLENN SAITO","RYAN ANDO","BLAKE PARSONS"],"Title":["TREASURER","PRESIDENT","VICE PRESIDENT","DIRECTOR","DIRECTOR","SECRETARY","EXECUTIVE DIRECTOR"],"Hours":[0.35,0.35,0.35,0.35,0.35,0.35,35.0],"Total Compensation":[0,0,0,0,0,0,105000],"Direct compensation":[0,0,0,0,0,0,105000],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Negotiate a labor and management agreement with the sheet metal union.","year":2020,"name":"SHEET METAL CONTRACTORS ASSOCIATION","phone":8088459393,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KEVIN HIRAYAMA","year_formation":1961,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"1088 BISHOP STREET NO 609, HONOLULU, HI, 96813, USA","city":"HONOLULU","state":"HI","country":"USA","zip_code":96813},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":485490,"Contributions":{"value":480000,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":480000},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5490,"Investment income total":5490,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":316702,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":131639,"Current officers":105000,"Disqualified persons":0,"Other salaries and wages":749,"Pension plan contributions":7199,"Other employee benefits":10212,"Payroll taxes":8479},"Other expenses":{"value":185063,"Management services":0,"Legal":14335,"Accounting":15885,"Lobbying services":0,"Investment management fees":150,"Other services":0,"Advertising":16989,"Office expenses":1689,"Information technology":3792,"Royalties":0,"Occupancy":7440,"Travel":0,"Conferences and meetings":18164,"Interest":4942,"Payments to affiliates":0,"Depreciation and depletion":6794,"Insurance":1476,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":92778,"IFUS CONTRIBUTIONS":81475,"DUES & SUBSCRIPTIONS":8732,"SEMINARS & TRAINING":1944,"REIMBURSEMENTS":627},"All other expenses":629},"Functional Expenses":{"value":null,"Program Service Expenses":275832,"Management And General Expenses":40870,"Fundraising Expenses":0}},"Assets":{"value":778222,"Non-interest bearing cash":156,"Savings and temp cash investments":338926,"Pledges and grants receivable":0,"Accounts receivable":80150,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":261509,"Investments publicly traded":97481,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":159410,"Sum of Total Liabilities":0,"Accounts payable, accrued":9411,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":149999,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":618812,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.870951241229926,"percentile":0.7253405621389961},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3476652454221508,"percentile":0.8615780653268739},"Liabilities to Assets Ratio":{"score":0.20483872211271334,"percentile":0.24826172953609524},"Operating Reserve Ratio":{"score":2.4572689784087247,"percentile":0.6673043993857234},"Officer Compensation Ratio":{"score":0.33154195426615557,"percentile":0.15993527865294424},"Program Expense Growth":{"score":0.03950746992789387,"percentile":0.4895955530457986},"Revenue Growth":{"score":0.06814341806441021,"percentile":0.6751986575027906},"Asset Growth":{"score":0.12805945689272424,"percentile":0.7441140262760151},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6934020187722897,"percentile":0.8375116466078698}},"source_xml":"202143169349307809_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["ROBERT FUJIKAWA","CHERYL SHIMIZU","DAVID PARKE","BRIAN SEN","GLENN SAITO","RYAN ANDO","KEVIN HIRAYAMA"],"Title":["DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","EXECUTIVE DIRECTOR"],"Hours":[0.35,0.35,0.35,0.35,0.35,0.35,35.0],"Total Compensation":[0,0,0,0,0,0,115603],"Direct compensation":[0,0,0,0,0,0,115603],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Negotiate a labor and management agreement with the sheet metal union.","year":2024,"name":"SHEET METAL CONTRACTORS ASSOCIATION","phone":8088459393,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KEVIN HIRAYAMA","year_formation":1961,"state_legal_domicile":"HI","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"1088 BISHOP STREET 609, HONOLULU, HI, 96813, USA","city":"HONOLULU","state":"HI","country":"USA","zip_code":96813},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":609867,"Contributions":{"value":520000,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":520000},"Program revenue":{"value":77908,"Total revenue":{"value":77908,"SERVICES":69908,"MEMBERSHIPS":8000},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":11959,"Investment income total":14224,"Net investment gain":-2265,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":472997,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":146131,"Current officers":115603,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":8892,"Other employee benefits":7934,"Payroll taxes":13702},"Other expenses":{"value":326866,"Management services":126487,"Legal":16963,"Accounting":4188,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":52748,"Office expenses":1460,"Information technology":4213,"Royalties":0,"Occupancy":10928,"Travel":0,"Conferences and meetings":26787,"Interest":4418,"Payments to affiliates":0,"Depreciation and depletion":6554,"Insurance":10749,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":58657,"IFUS CONTRIBUTIONS":25201,"GOLF TOURNAMENTS":20777,"BANK CHARGES":11150,"PAYROLL PROCESSING":1529},"All other expenses":2714},"Functional Expenses":{"value":null,"Program Service Expenses":313799,"Management And General Expenses":159198,"Fundraising Expenses":0}},"Assets":{"value":964155,"Non-interest bearing cash":131,"Savings and temp cash investments":177759,"Pledges and grants receivable":0,"Accounts receivable":268106,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":235129,"Investments publicly traded":283030,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":134364,"Sum of Total Liabilities":0,"Accounts payable, accrued":369,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":133995,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":829791,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.663427040763472,"percentile":0.51816116584631},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2244259814025025,"percentile":0.7794418587398931},"Liabilities to Assets Ratio":{"score":0.13935933537657327,"percentile":0.2915269659294073},"Operating Reserve Ratio":{"score":2.038395592361051,"percentile":0.6210364089672752},"Officer Compensation Ratio":{"score":0.2444053556365051,"percentile":0.2481203117681792},"Program Expense Growth":{"score":0.019917324097949538,"percentile":0.40472673116818236},"Revenue Growth":{"score":0.05538579872197659,"percentile":0.6283103634502111},"Asset Growth":{"score":0.08612693538749733,"percentile":0.6463663642783909},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6078670244183308,"percentile":0.6282778739148581}},"source_xml":"202523219349325952_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}