2024-11-15T18:24:14-05:00 2023-12-31 651203311 WIKOFF COMBS & CO LLC 1001 BISHOP STREET SUITE 2760 HONOLULU HI 968133486 990 2023-01-01 990170963 STATE OF HAWAII ORGANIZATION OF POLICE OFFICERS RELIEF ASSOCIATION STAT 8088474676 1717 HOE STREET HONOLULU HI 96819 DEREK PA TREASURER 8088474676 2024-11-15 true false CATHA LEE COMBS P01711103 8087911414 2024-11-15 2023 2024-10-15 13:58:12Z ROBERT CAVACO 439731 false X N/A X 1976 HI TO PROVIDE AID AND ASSISTANCE TO POLICE OFFICERS AND THEIR FAMILIES IN THE EVENT OF DEATH, ILLNESS, DISABILITY AND OTHER RELATED OCCURRENCES. 11 11 0 28616 0 121540 118668 12695 28616 0 134235 147284 0 54904 78897 0 0 0 38037 38839 92941 117736 41294 29548 1496152 1587422 26346 29389 1469806 1558033 PROVIDED MONETARY ASSISTANCE TO POLICE OFFICERS AND THEIR FAMILIES DUE TO DEATH, ACCIDENT, ILLNESS, DISABILITY AND OTHER RELATED OCCURRENCES. false false PROVIDED MONETARY ASSISTANCE TO POLICE OFFICERS AND THEIR FAMILIES DUE TO DEATH, ACCIDENT, ILLNESS, DISABILITY AND OTHER RELATED OCCURRENCES. false false false false false false false false false false false false false true true true false false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 0 true true false false false false false false false X 11 11 false false false false false false false true true false false true true true true true true false false false X THE ORGANIZATION 8088474676 1717 HOE STREET HONOLULU HI 96819 ROBERT CAVACO PRESIDENT 1.00 12.00 X X 0 16800 0 STEPHEN KEOGH VICE PRESIDE 1.00 2.00 X X 0 9600 0 KENNISON NAGAHISA SECRETARY 1.00 2.00 X X 0 9600 0 DEREK PA TREASURER 1.00 12.00 X X 0 9600 0 NICHOLAS SCHLAPAK OAHU CHAPTE 1.00 4.00 X 0 9600 0 JAMES CORREA HAWAII CHAPT 1.00 4.00 X 0 9600 0 BOBBY L K THOMPSOM KAUAI CHAPT 1.00 4.00 X 0 9600 0 NICHOLAS KRAU MAUI CHAPTER 1.00 4.00 X 0 9600 0 SHAWN CAVACO DIRECTOR AT 1.00 2.00 X 0 7200 0 CARMEL HURLEY DIRECTOR AT 1.00 2.00 X 0 7200 0 MARK ARNOLD DIRECTOR AT 1.00 2.00 X 0 7200 0 CACIQUE MELENDEZ HI AREA 1 VI 1.00 2.00 X 0 6000 0 COREY KANEKO HI AREA 1 VI 1.00 2.00 X 0 6000 0 JONATHAN FRYE OAHU VICE CH 1.00 2.00 X 0 6000 0 LUCAS HAMBERG KAUAI VICE C 1.00 2.00 X 0 5000 0 128600 false false false SPONSOR VEBA CONTRIBUTIONS 525100 118668 118668 118668 14222 14222 306841 292447 14394 14394 14394 147284 118668 28616 78897 15475 18848 4493 FOREIGN TAX ON INVESTMENT 23 117736 0 0 0 955787 967538 10061 9872 530304 610012 1496152 1587422 26346 29389 26346 29389 X 1469806 1558033 1469806 1558033 1496152 1587422 X 29548 58679 X false true X true DUE TO SHOPO 29389 29389 X 201447 58679 58679 142768 4493 23 4516 147284 113220 113220 4493 23 4516 117736 SCHEDULE D, PAGE 3, PART X THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS QUALIFIED AS A NONPROFIT VOLUNTARY EMPLOYEE'S BENEFICIARY ASSOCIATION (VEBA) PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC), AND ACCORDINGLY, THE TRUST'S NET INVESTMENT INCOME IS EXEMPT FROM FEDERAL AND HAWAII INCOME TAXES. THE TRUST HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE. THE TRUST WAS AMENDED AFTER RECEIVING THE DETERMINATION LETTER. HOWEVER, THE TRUST ADMINISTRATOR AND TRUST'S TAX COUNSEL BELIEVE THAT THE TRUST IS DESIGNED AND CURRENTLY BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. THE INTERNAL REVENUE SERVICE ALLOWS VEBAS TO "SET ASSIDE" NET INVESTMENT INCOME FROM CERTAIN ACTIVITIES FOR THE PAYMENT OF LIFE, SICK, ACCIDENT, OR OTHER BENEFITS TO ITS MEMBERS. DURING 2022 AND 2021, THE BOARD OF TRUSTEES ELECTED TO SET-ASIDE NET INVESTMENT INCOME OF APPROXIMATELY 8,000 AND 21,000 PER YEAR, RESPECTIVELY, TO PAY MEMBER BENEFITS. SCHEDULE D, PAGE 4, PART XI, LINE 4B FOREIGN TAX FEES 23 SCHEDULE D, PAGE 4, PART XII, LINE 4B FOREIGN TAX FEES 23 FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT OF FORM 990 IS DISTRIBUTED TO THE OFFICERS AND BOARD MEMBERS FOR REVIEW, COMMENT, AND APPROVAL. THE APPROVED FORM 990 IS SIGNED BY AN AUTHORIZED MEMBER OF THE BOARD AND SUBMITTED TO THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY, THE BOARD REVIEWS ITS CONFLICT OF INTEREST POLICY. ACTUAL AND POTENTIAL CONFLICTS ARE SUBMITTED TO THE BOARD FOR RESOLUTION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 FOREIGN TAX FEES -23 FOREIGN TAX FEES 23 STATE OF HI ORG OF POLICE OFFICERS 1717 HOE STREET HONOLULU HI 96819 990149626 LABOR ORG HI 501C5 NA false false false false false false false false false false false false false false true true true false false true STATE OF HI ORG POLICE OFFICERS S 118668 SPONSOR VEBA CONTRIBUTION