2024-05-28T19:50:30-05:00 2023-07-31 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2022-08-01 990166477 HAWAII IRON WORKERS' VACATION AND HOLIDAY PLAN HAWA 8086718225 94-497 UKEE ST WAIPAHU HI 96797 JOSEPH O'DONNELL T KAWIKA CHUN LABOR TRUSTEE/MANAGEMENT TRUSTEE 8086718225 2024-05-17 JOSEPH ODONNELL T KAWIKA C 999009999 0 DIANE HOSOKAWA P00922102 8085336254 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z JOSEPH O'DONNELL T KAW 94-497 UKEE ST WAIPAHU HI 96797 4100386 0 X N/A X 1973 HI ORGANIZATION IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN THAT PROVIDES VACATION AND HOLIDAY BENEFITS TO ELIGIBLE PLAN PARTICIPANTS. 12 0 0 0 0 0 0 0 4077747 4096532 243 3854 0 0 4077990 4100386 0 0 4031141 4062147 0 0 0 0 0 43557 54224 4074698 4116371 3292 -15985 1955906 1951415 1546339 1557833 409567 393582 TO PROVIDE VACATION AND HOLIDAY BENEFITS TO ELIGIBLE PLAN PARTICIPANTS. THE ORGANIZATION IS A COLLECTIVELY BARGAINED MULTIEMPLOYER PLAN. 0 0 4062147 TO PROVIDE VACATION AND HOLIDAY BENEFITS TO THOSE INDIVIDUALS SATISFYING PLAN ELIGIBILITY REQUIREMENTS. 4062147 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 2 0 1 0 0 0 0 0 0 0 0 0 0 0 X 12 0 1 0 0 0 0 0 0 1 1 1 0 1 1 1 1 1 1 0 0 0 X HAWAII IRON WORKERS ADMINISTRATIVE 8086718225 94-497 UKEE ST WAIPAHU HI 96797 X CLYDE EUGENIO LABOR TRUSTEE (FORMER) 0.50 X 0 0 0 SHON TGP MOEA'I LABOR TRUSTEE 0.50 X 0 0 0 JOSEPH O'DONNELL LABOR TRUSTEE 0.50 X 0 0 0 DOUGLAS EWART MANAGEMENT TRUSTEE 0.50 X 0 0 0 MELVIN KAHELE LABOR TRUSTEE 0.50 X 0 0 0 EDSON HOO MANAGEMENT TRUSTEE 0.50 X 0 0 0 T KAWIKA CHUN MANAGEMENT TRUSTEE 0.50 X 0 0 0 LINCOLN NAIWI JR LABOR TRUSTEE 0.50 X 0 0 0 BRONSON PARIS LABOR TRUSTEE 0.50 X 0 0 0 HENRY TAKAHASHI MANAGEMENT TRUSTEE 0.50 X 0 0 0 LINCOLN NAIWI SR LABOR TRUSTEE - ALTERNATE 0.50 X 0 0 0 GAYLORD LOVELL MANAGEMENT TRUSTEE - ALTER 0.50 X 0 0 0 DAVID MILLER MANAGEMENT TRUSTEE 0.50 X 0 0 0 BRENT HOLCOMB MANAGEMENT TRUSTEE 0.50 X 0 0 0 CHRIS STOWERS MANAGEMENT TRUSTEE (FORMER) 0.50 X 0 0 0 TIMOTHY HAN LABOR TRUSTEE 0.50 X 0 0 0 0 0 0 0 0 0 0 0 EMPLOYER CONTRIBUTIONS 900099 4032590 4032590 MEMBER ASSESSMENTS 900099 61114 61114 LIQUIDATED DAMAGES 900099 2828 2828 4096532 3854 3854 4100386 4096532 0 3854 4062147 3812 36126 1688 13 8295 ADMINISTRATIVE OFFICE 2998 BAD DEBT EXPENSE 1124 BANK FEES 118 TABULATING SERVICE 50 4116371 1382436 1370068 222053 225776 320746 339636 8990 8755 248 235 30423 15700 1955906 1951415 1546339 1557833 1546339 1557833 X 409567 393582 0 0 0 0 409567 393582 1955906 1951415 -15985 0 X X 0 1 X 1 0 8990 8755 235 235 VACATION & HOLIDAY BENEFITS PAYABLE 1557833 1557833 X 4099262 0 4099262 1124 1124 4100386 4115247 0 4115247 1124 1124 4116371 PART X, LINE 2: EXPLANATION: THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740) "THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE INTERNAL REVENUE SERVICE DATED FEBRUARY 26, 1999, STATING THAT THE TRUST IS TAX-EXEMPT UNDER PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME THE TRUST MAY BE SUBJECT TO INCOME TAXES. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED FOR THE YEARS ENDING JULY 31, 2023 AND 2022 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUBSTANTIATED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS." PART XI, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 1,124. PART XII, LINE 4B - OTHER ADJUSTMENTS: BAD DEBT EXPENSE 1,124. FORM 990, PART VI, SECTION A, LINE 2 SHON MOEA'I (LABOR TRUSTEE) AND BRONSON PARIS (LABOR TRUSTEE) - FAMILY RELATIONSHIP. LINCOLN NAIWI SR. (ALTERNATE LABOR TRUSTEE) AND LINCOLN NAIWI JR. (LABOR TRUSTEE) - FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS CIRCULATED TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C POLICY IS REVIEWED BY THE BOARD OF TRUSTEES ANNUALLY. FORM 990, PART VI, SECTION C, LINE 18 POLICIES ARE MADE AVAILABLE TO THE MEMBERS UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 POLICIES ARE MADE AVAILABLE TO THE MEMBERS UPON REQUEST. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC DOUGLAS EWART - P.O. BOX 700028, KAPOLEI, HI 96709. EDSON HOO - 850 AHUA STREET, HONOLULU, HI 96819. T KAWIKA CHUN - 2846 UALENA STREET, #5, HONOLULU, HI 96819. HENRY TAKAHASHI - 99-056 KOAHA WAY, AIEA, HI 96701. GAYLORD LOVELL - 94-092 LEOKANE STREET, WAIPAHU, HI 96797. DAVID MILLER - P.O. BOX 30246, HONOLULU, HI 96820. BRENT HOLCOMB - 11444 E. GERMANN ROAD, MESA, AZ 85212. CHRIS STOWERS - 11444 E. GERMANN ROAD, MESA, AZ 85212. FORM 990, PART XII, LINE 2C NO CHANGE IN REVIEW PROCESS FROM THE PRIOR YEAR. BOARD OF TRUSTEES SELECT AN INDEPENDENT AUDITOR. ADMINISTRATOR AND BOARD OF TRUSTEES FORMALLY REVIEW AND APPROVE THE FINANCIAL STATEMENTS. HAWAII IRON WORKERS HEALTH & WELFARE TRUST FUND 94-497 UKEE STREET WAIPAHU HI 96797 990166475 TO PROVIDE HEALTH & WELFARE BENEFITS TO ELIGIBLE MEMBERS HI 501(C)(9) N/A 0 HAWAII IRON WORKERS TRAINING TRUST FUND 94-497 UKEE STREET WAIPAHU HI 96797 990168649 TO PROVIDE TRAINING BENEFITS TO ELIGIBLE MEMBERS HI 501(C)(5) N/A 0 HAWAII IRON WORKERS PENSION PLAN 94-497 UKEE STREET WAIPAHU HI 96797 996025105 TO PROVIDE PENSION BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 HAWAII IRON WORKERS ANNUITY PLAN 94-497 UKEE STREET WAIPAHU HI 96797 990176931 TO PROVIDE ANNUITY BENEFITS TO ELIGIBLE MEMBERS HI 401(A) N/A 0 SEE SCHEDULE R SUPPLEMENTAL INFORMATION SEE SCHEDULE R SUPPLEMENTAL INFORMATION HAWAII IRON WORKERS ADMINISTRATIVE OFFICE 94-497 UKEE STREET WAIPAHU HI 96797 990164675 PROVIDE ADMIN SERVICES TO THE TRUST FUNDS HI N/A C 0 SEE SCHEDULE R SUPPLEMENTAL INFORMATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 FORM 990, SCHEDULE R, PARTS II, III, IV THE FILING ORGANIZATION IS A TAFT-HARTLEY MULTIEMPLOYER PLAN THAT PROVIDES VACATION AND HOLIDAY BENEFITS TO PARTICIPANTS. THE ADMINISTRATIVE OFFICE MAINTAINS A DATABASE OF THE CONTRIBUTING EMPLOYER INCLUDING THE NAMES, ADDRESSES, AND OTHER CONTACT INFORMATION. HOWEVER, THE LEGAL STRUCTURE (CORPORATION, PARTNERSHIP, ETC) FOR EACH CONTRIBUTING EMPLOYER IS NOT ON FILE WITH THE ADMINISTRATIVE OFFICE AND COULD NOT BE REASONABLY OBTAINED. AS A RESULT, THE CONTRIBUTING EMPLOYERS COULD NOT BE SEPARATED BY TYPE OF ORGANIZATION. HOWEVER, THEY ARE LISTED BELOW: ALOHA STEEL CORP CMC STEEL FABRICATORS, INC. DURA CONSTRUCTORS EVERGREEN PACIFIC FOUNDATIONS HAWAII HAWAII IRON WORKERS TRAINING PLAN HARRIS REBAR SOUTH PACIFIC IDEAL CONSTRUCTION IG STEEL, LLC IRON WORKERS LOCAL 625 ISLAN STEEL ERECTORS JAYCO HAWAII K&S WELDING KWL SERVICES KOAPAKA CONSTR CO. METAL WELD SPECIALTY NAN INC. NORTHWEST TOWER CRANE O'BRIEN STEEL ERECTORS, INC. PARADISE ERECTORS PARADISE REINFORCING REBAR INTERNATIONAL F. RONDUEN WELDING SHIMMICK CONSTRUCTION CO. SIMMONS STEEL CORP SWANSON STEEL ERECTORS UNITED STEEL, LLC WAIPAHU WELDING