﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-13T22:20:33-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</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>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>384010901</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SUBCONTRACTORS ASSOC OF HAWAII</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SUBC</BusinessNameControlTxt>
      <PhoneNum>8085336404</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1188 BISHOP STREET 1003</AddressLine1Txt>
        <CityNm>HONOLULU</CityNm>
        <StateAbbreviationCd>HI</StateAbbreviationCd>
        <ZIPCd>96813</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>TIMOTHY L LYONS</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8085336404</PhoneNum>
      <SignatureDt>2025-11-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JAMES M SMITH JR</PreparerPersonNm>
      <PTIN>P01210303</PTIN>
      <PhoneNum>8085375714</PhoneNum>
      <PreparationDt>2025-11-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>63968</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>13094</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">50874</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>22199</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>28675</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>41769</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>21000</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>901</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>15497</OtherExpensesTotalAmt>
      <TotalExpensesAmt>37398</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>4371</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>47337</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-27922</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>23786</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>47337</BOYAmt>
        <EOYAmt>23786</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>47337</BOYAmt>
        <EOYAmt>23786</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>47337</BOYAmt>
        <EOYAmt>23786</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROMOTE THE BUSINESS CLIMATE OF THE SUBCONTRACTOR INDUSTRY IN HAWAII.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION IS AN ASSOCIATION OF ASSOCIATIONS REPRESENTING 10 SEPARATE INDEPENDENT SUBCONTRACTING ASSOCIATIONS AND OFFERS MANAGEMENT TRAINING SEMINARS AS WELL AS WORKER TRAINING AND SAFETY SEMINAR SESSIONS. IT KEEPS ITS MEMBER ASSOCIATIONS UP TO DATE WITH REGULATORY AND LEGISLATIVE CHANGES IN ORDER TO KEEP THEM COMPLIANT. SESSIONS RANGE FROM 65 TO 150 PEOPLE.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIMOTHY L LYONS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREGG SERIKAKU</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AL ITAMOTO</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BARBARA KONO</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEAN NAGATOSHI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KEVIN HIRAYAMA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.10</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>TIMOTHY L LYONS</PersonNm>
        <USAddress>
          <AddressLine1Txt>1188 BISHOP STREET STE 1003</AddressLine1Txt>
          <CityNm>HONOLULU</CityNm>
          <StateAbbreviationCd>HI</StateAbbreviationCd>
          <ZIPCd>96813</ZIPCd>
        </USAddress>
        <PhoneNum>8085336404</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>ANNUAL GOLF INC</Event1Nm>
        <GrossReceiptsEvent1Amt>50874</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>50874</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>22199</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>50874</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>50874</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>22199</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>22199</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>28675</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUAL GOLF INCOME GENERAL EXCISE 5,321 EXPENSES OFFICE EXP. 779 COMMITTEE MEETING 1,115 CONVENTION 7,000 ASA DUES 425 TELEPHONE 857 TOTAL 15,497</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENT 201 TRANSFER TO PAC -28,123</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS AN ASSOCIATION OF ASSOCIATIONS REPRESENTING 10 SEPARATE INDEPENDENT SUBCONTRACTING ASSOCIATIONS AND OFFERS MANAGEMENT TRAINING SEMINARS AS WELL AS WORKER TRAINING AND SAFETY SEMINAR SESSIONS. IT KEEPS ITS MEMBER ASSOCIATIONS UP TO DATE WITH REGULATORY AND LEGISLATIVE CHANGES IN ORDER TO KEEP THEM COMPLIANT. SESSIONS RANGE FROM 65 TO 150 PEOPLE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>