Nonprofit · EIN 99-6009349
HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
Tax-exempt · HONOLULU, HI 96806
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $449,100 | $491,551 | -$42,451 | $1,095,009 | $272,847 | $822,162 |
| June 30, 2024 | 990 | $506,826 | $515,243 | -$8,417 | $1,072,704 | $226,846 | $845,858 |
| June 30, 2023 | 990 | $527,063 | $504,926 | $22,137 | $1,133,804 | $278,222 | $855,582 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $33,706
- Program service revenue
- $365,967
- Investment income
- $27,432
- Net gain from sales of assets
- -$2,711
- Other revenue
- $21,995
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $136,580
- Other salaries and wages
- $65,033
- Salaries, compensation and benefits (total)
- $262,296
- Professional fundraising fees
- $0
- Accounting fees
- $19,581
- Occupancy
- $41,755
- Travel
- $2,510
- Depreciation
- $2,959
- Program services (functional)
- $241,194
- Management and general (functional)
- $250,357
Balance sheet and other
- Total assets, start of year
- $1,072,704
- Total assets, end of year
- $1,095,009
- Total liabilities, end of year
- $272,847
- Net assets, end of year
- $822,162
- Land, buildings and equipment
- $2,652
- Publicly traded securities
- $598,177
- Net assets without donor restrictions
- $682,535
- Net assets with donor restrictions
- $139,627
- Gross unrelated business income
- $16,116
- Gross receipts
- $513,641
- Employees
- 2
- Year formed
- 1932
- 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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHY CASTILLO | EXECUTIVE DI Officer | 40 | $133,000 | $23,445 |
| CHAD K FUNASAKI | SECTETARY/TR Trustee or director, Officer | 1 | $0 | $0 |
| ADRIAN HONG | VICE-PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| NORMAN OKIMOTO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NATALIE TANIGUCHI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RON I HELLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FRANKLIN T KUDO | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| NELSON K LAU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHANTAL MENTZER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| EDMUND N NAKANO | ASS'T SECRET Trustee or director, Officer | 1 | $0 | $0 |
| DARRYL K NITTA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TRISHA N NOMURA | PRESIDENT -E Trustee or director, Officer | 1 | $0 | $0 |
| GRAYSON Y NOSE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOEL C PERALTO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RYAN K SUEKAWA | DIRECTOR Trustee or director | 1 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GORDON M TOM | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHY CASTILLO | EXECUTIVE DI Officer | 40 | $126,500 | $22,646 |
| CHAD K FUNASAKI | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| ADRIAN HONG | ASS'T SECRET Trustee or director, Officer | 1 | $0 | $0 |
| NATALIE TANIGUCHI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RON I HELLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FRANKLIN T KUDO | PRESIDENT - Trustee or director, Officer | 1 | $0 | $0 |
| NELSON K LAU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHANTAL MENTZER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| EDMUND N NAKANO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DARRYL K NITTA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TRISHA N NOMURA | VICE-PRESIDE Trustee or director, Officer | 1 | $0 | $0 |
| GRAYSON Y NOSE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NORMAN N OKIMOTO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOEL C PERALTO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RYAN K SUEKAWA | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| GORDON M TOM | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 16 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| KATHY CASTILLO | EXECUTIVE DIRECTOR Officer | 40 | $120,317 | $21,505 |
| RYAN K SUEKAWA | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| FRANKLIN T KUDO | PRESIDENT - ELECT Trustee or director, Officer | 1 | $0 | $0 |
| TRISHA N NOMURA | VICE-PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| CHAD K FUNASAKI | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| NATALIE MH TANIGUCHI | ASS'T SECRETARY Trustee or director | 1 | $0 | $0 |
| RON I HELLER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ADRIAN K HONG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NELSON K LAU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CHANTAL MENTZER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| EDMUND N NAKANO | IMMEDIATE PAST PRESIDENT Trustee or director | 1 | $0 | $0 |
| DARRYL K NITTA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GRAYSON Y NOSE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NORMAN N OKIMOTO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOEL C PERALTO | DIRECTOR Trustee or director | 1 | $0 | $0 |
| GORDON M TOM | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1754, HONOLULU, HI 96806-1754
- Principal officer (990 for 2024)
- CHAD K FUNASAKI, SAME AS C ABOVE, HONOLULU, HI 96813
- Signed the 990
- CHAD K FUNASAKI, SECTETARY/TREASURER
- Phone
- (808) 537-9475
- Website
- WWW.HSCPA.ORG
- Return prepared by
- CLIFFORD ISARA CPA LLC
Mission
TO PROMOTE HIGH STANDARDS OF INTEGRITY AND COMPETENCE WITHIN THE ACCOUNTING PROFESSION.
Program accomplishments
- PROVIDE SEMINARS AND MEETINGS FOR MEMBERS AND OTHERS TO ENHANCE KNOWLEDGE, KEEP UP TO DATE ON PROFESSIONAL STANDARDS AND OTHER DEVEOPMENTS; AND TO PROMOTE A HIGH LEVEL OF INTEGRITY AND COMPETENCE IN THE ACCOUNTING PROFESSION.
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 99-6009349
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1954
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,095,009
- Income (IRS master file)
- $513,641
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $449,100 | $491,551 | $1,095,009 | IRS |
| 990 | June 2024 | $506,826 | $515,243 | $1,072,704 | IRS |
| 990 | June 2023 | $527,063 | $504,926 | $1,133,804 | XML |
| 990 | June 2022 | $525,513 | $454,394 | $1,017,874 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | 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 99-6009349).
Questions about HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
- What is the EIN of HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS?
- The employer identification number (EIN) of HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS is 99-6009349.
- Is HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1954.
- Are donations to HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS 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 HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS?
- The 990 for the year ended June 30, 2025 names CHAD K FUNASAKI.
- Who are the officers and directors of HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS?
- The 990 for the year ended June 30, 2025 lists 16 people; 1 received compensation from the organization, the highest $133,000 (KATHY CASTILLO, EXECUTIVE DI).
- How much revenue does HAWAII SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $449,100, expenses of $491,551 and total assets of $1,095,009 at year end.
Other nonprofits in HONOLULU
- HAWAII PACIFIC HEALTH GROUP RETURN EIN 38-3835105 · last filed 990 for 2025
- THE QUEENS MEDICAL CENTER EIN 99-0073524 · last filed 990 for 2025
- TRUSTEES OF THE ESTATE OF BERNICE PAUAHI BISHOP EIN 99-0073480 · last filed 990 for 2025
- ALOHACARE EIN 99-0309519 · last filed 990 for 2024
- QUEEN EMMA LAND COMPANY EIN 99-0183769 · last filed 990 for 2025
- KAPIOLANI MEDICAL SPECIALISTS EIN 99-0322406 · last filed 990 for 2025
- HAWAII DENTAL SERVICE EIN 99-0107971 · last filed 990 for 2024
- THE QUEENS HEALTH SYSTEMS EIN 99-0238120 · last filed 990 for 2025