<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-11-13T22:13:44-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>453917231</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CS ACCOUNTING AND TAX SERVICES INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1188 BISHOP STREET STE 2105</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>481287601</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROOFING CONTRACTORS ASSOCIATION OF</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>HAWAII</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROOF</BusinessNameControlTxt>
      <PhoneNum>8085371224</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1188 BISHOP STREET STE 1003</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TIMOTHY LYONS</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIR.</PersonTitleTxt>
      <PhoneNum>8085371224</PhoneNum>
      <SignatureDt>2023-11-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>TIMOTHY</PersonFirstNm>
        <PersonLastNm>LYONS</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES M SMITH JR</PreparerPersonNm>
      <PTIN>P01210303</PTIN>
      <PhoneNum>8085375714</PhoneNum>
      <PreparationDt>2023-11-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>171989</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>79376</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>42078</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc3">50535</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>25931</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>24604</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>146058</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>137574</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>748</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>12262</OtherExpensesTotalAmt>
      <TotalExpensesAmt>150584</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-4526</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>222066</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-28800</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>188740</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>222066</BOYAmt>
        <EOYAmt>188740</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>222066</BOYAmt>
        <EOYAmt>188740</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>222066</BOYAmt>
        <EOYAmt>188740</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PROMOTING AND PROTECTING THE ROOFING INDUSTRY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION OFFERS MANAGEMENT TRAINING SEMINARS AND INDUSTRY PROMOTIONAL OPPORTUNITIES AS WELL AS WORKER TRAINING AND SAFETY SEMINAR SESSIONS. IT KEEPS ITS MEMBERS UP TO DATE WITH REGULATORY AND LEGISLATIVE CHANGES IN ORDER TO KEEP THEM COMPLIANT. SESSIONS RANGE FROM 25 TO 150 PEOPLE.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION OFFERS MANAGEMENT TRAINING SEMINARS AND INDUSTRY PROMOTIONAL OPPORTUNITIES AS WELL AS WORKER TRAINING AND SAFETY SEMINAR SESSIONS. IT KEEPS ITS MEMBERS UP TO DATE WITH REGULATORY AND LEGISLATIVE CHANGES IN ORDER TO KEEP THEM COMPLIANT. SESSIONS RANGE FROM 25 TO 150 PEOPLE.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIMOTHY LYONS</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE TORY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BERNADETTE ROBINS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVELYN LEONG MARTIN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HINA CHOW</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROCKY RIVEIRA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENNAN LEONG</PersonNm>
        <TitleTxt>DIRECTORS</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE RONEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RON LLOYD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT AI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc2">true</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>HI</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>THE LEGISLATIVE CENTER</PersonNm>
        <USAddress>
          <AddressLine1Txt>1188 BISHOP STREET STE 1003</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96813</ZIPCd>
        </USAddress>
        <PhoneNum>8085371224</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc2">false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleC documentId="RetDoc2">
      <SubstantiallyAllDuesNondedInd>true</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>true</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>true</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>42078</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>1473</NonDeductibleLbbyngPltclCYAmt>
      <NonDeductibleLbbyngPltclTotAmt>1473</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>2945</AggregateReportedDuesNtcAmt>
      <TaxableAmt>-1472</TaxableAmt>
    </IRS990ScheduleC>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>41535</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>41535</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>22462</OtherDirectExpensesEvent1Amt>
        <Event2Nm>PICNIC</Event2Nm>
        <GrossReceiptsEvent2Amt>9000</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>9000</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>3469</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>50535</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>50535</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>25931</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>25931</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>24604</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE EXPENSES 4,075 TRAVEL 1,601 SEMINARS AND MEETINGS 1,464 BOARD OF DIRECTORS 537 LEGISLATIVE 249 INSURANCE 100 AWARD BANQUET 2,981 DUES AND SUBSCRIPTIOIN 1,250 LICENSES AND FEES 5 TOTAL 12,262</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>TRANSFER TO RESERVE -25,000 TRANSFER TO PAC -3,800</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION OFFERS MANAGEMENT TRAINING SEMINARS AND INDUSTRY PROMOTIONAL OPPORTUNITIES AS WELL AS WORKER TRAINING AND SAFETY SEMINAR SESSIONS. IT KEEPS ITS MEMBERS UP TO DATE WITH REGULATORY AND LEGISLATIVE CHANGES IN ORDER TO KEEP THEM COMPLIANT. SESSIONS RANGE FROM 25 TO 150 PEOPLE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION OFFERS MANAGEMENT TRAINING SEMINARS AND INDUSTRY PROMOTIONAL OPPORTUNITIES AS WELL AS WORKER TRAINING AND SAFETY SEMINAR SESSIONS. IT KEEPS ITS MEMBERS UP TO DATE WITH REGULATORY AND LEGISLATIVE CHANGES IN ORDER TO KEEP THEM COMPLIANT. SESSIONS RANGE FROM 25 TO 150 PEOPLE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
