2024-08-07T15:49:06-05:00 2023-09-30 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD 2 302 HONOLULU HI 96813 990 2022-10-01 990144828 INTERNATIONAL BROTHERHOOD OF 1357 LOCAL ELECTRICAL WORKERS UNION INTE 8089417761 1103 9TH AVENUE 200 HONOLULU HI 96816 TROY BENEVIDES FIN SEC / BUS MGR 8089417761 2024-08-06 0 TERRY TAKAKI P00036112 8085336254 2022 2024-08-08 14:25:15Z TROY BENEVIDES 1103 9TH AVENUE SUITE 200 HONOLULU HI 96816 1122369 0 X WWW.IBEW1357.ORG X LABOR 1940 HI TO ORGANIZE WORKERS IN THE TELECOM INDUSTRY IN HAWAII AND SECURE IMPROVED COMPENSATION AND WORKING CONDITIONS BY COLLECTIVE BARGAINING. 12 11 15 0 0 0 0 0 1049328 1112138 806 2548 1630 364 1051764 1115050 0 0 0 0 814611 789695 0 0 0 393365 418484 1207976 1208179 -156212 -93129 837408 744985 187319 35499 650089 709486 PROVIDE IMPROVED WAGES, FRINGE BENEFITS AND WORKING CONDITIONS FOR MEMBERS IN THE TELECOM INDUSTRY THROUGH ORGANIZING AND COLLECTIVE BARGAINING. 0 0 941633 WAGE INCREASES WERE REALIZED FOR MEMBERS THROUGH COLLECTIVE BARGAINING AND MEMBERS WERE REPRESENTED IN GRIEVANCE PROCEDURES WITH EMPLOYERS. 169943 JOB SECURITY MAINTAINED THROUGH STABILIZATION OF TRADE JURISDICTION THROUGH AFFILIATION WITH INTERNATIONAL UNION VIA PER CAPITA DUES. 1111576 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 4 0 1 15 1 0 0 0 0 0 0 0 0 X 12 11 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 0 0 0 X LOCAL UNION 1357 IBEW 8089417761 1103 9TH AVENUE SUITE 200 HONOLULU HI 96816 NESTOR SUGUITAN EXECUTIVE BOARD-HONOLULU 2.00 X 3033 0 0 CRAIG PRUSE EXECUTIVE BOARD-MAUI 2.00 X 2687 0 0 JAMES PILGRIM EXECUTIVE BOARD-HONOLULU 2.00 X 3897 0 0 LISA TAYLOR EXECUTIVE BOARD-HONOLULU 2.00 X 2974 0 0 BRYAN CARVALHO EXECUTIVE BOARD-KAUAI 2.00 X 6309 0 0 DILLON FERNANDEZ EXECUTIVE BOARD-KONA 2.00 X 6525 0 0 TROY BENEVIDES BUSINESS MANAGER / FIN SEC 40.00 X 144715 0 14472 DARREN SAKAI PRESIDENT 3.00 X 3309 0 0 RONALD KELII JR RECORDING SECRETARY 2.00 X 2924 0 0 NEAL KATTO TREASURER 2.00 X 4650 0 0 JODY MEDEIROS VICE PRESIDENT 2.00 X 2965 0 0 LISA PARRAN BUSINESS REPRESENTATIVE 40.00 X 119449 0 19112 ANDIE KAHAKUI ASSISTANT BUSINESS MANAGER 40.00 X 127394 0 26285 430831 0 59869 3 0 1 0 0 DUES 900099 1111740 1111740 SERVICE FEE 900099 398 398 1112138 2548 2548 7319 7319 0 MISCELLANEOUS INCOME 900099 364 364 364 1115050 1112502 0 2548 147937 439605 106335 45835 49983 4862 26001 1311 42202 101037 9137 265 20860 PER CAPITA TAX 169943 PROMOTION 15873 NEGOTIATIONS 13881 UNIT FUND ALLOTMENT 10028 3084 1208179 549903 461311 270751 273298 10323 4210 142781 136615 6431 6166 837408 744985 152181 0 35138 35499 187319 35499 X 650089 709486 650089 709486 837408 744985 -93129 152526 0 X X 0 1 X 1 0 1 1 0 8354 2188 6166 110332 110332 0 24095 24095 0 6166 UNEARNED DUES 35499 35499 X 1115050 0 1115050 0 1115050 1208179 0 1208179 0 1208179 PART X, LINE 2: THE AUDITED FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN 48 (ASC 740): "THE INTERNATIONAL MAINTAINS A FEDERAL GROUP TAX EXEMPTION AS A "CENTRAL ORGANIZATION ON BEHALF OF ITS "SUBORDINATE ORGANIZATIONS. TO BE INCLUDED IN THE GROUP EXEMPTION, SUBORDINATE ORGANIZATIONS TYPICALLY MUST HAVE SIMILAR STRUCTURES, PURPOSES, AND ACTIVITIES AND BE SUBJECT TO THE GENERAL SUPERVISION OR CONTROL OF THE CENTRAL ORGANIZATION. THE INTERNATIONAL'S GROUP EXEMPTION LETTER THEREFORE COVERS IBEW LOCAL UNIONS AND OTHER SIMILAR ORGANIZATIONS. THE INTERNATIONAL'S GROUP EXEMPTION LETTER HAS BEEN IN EFFECT SINCE 1940 AND PERMITS IBEW SUBORDINATES TO TAKE ADVANTAGE OF THE INTERNATIONAL'S EXEMPT STATUS AS A LABOR ORGANIZATION UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ORGANIZATION'S MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE IRS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT HAS CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 AND 2022. 0 0 0 TROY BENEVIDES BUSINESS MANAGER / FIN SEC 144715 0 0 0 0 0 14472 0 0 0 159187 0 0 0 ANDIE KAHAKUI ASSISTANT BUSINESS MANAGER 127394 0 0 0 0 0 26285 0 0 0 153679 0 0 0 SCHEDULE J, PART 1, LINE 3 COMPENSATION OF BUSINESS MANAGER IS SET IN BYLAWS WHICH IS APPROVED BY THE IBEW INTERNATIONAL OFFICE AND UNION MEMBERSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS A LABOR UNION COMPRISED OF MEMBERS WHO ARE EMPLOYEES OF EMPLOYERS THAT HAVE BEEN ORGANIZED BY THE UNION. FORM 990, PART VI, SECTION A, LINE 7A EVERY THREE YEARS THE ORGANIZATION'S MEMBERSHIP ELECTS ITS OFFICERS AND EXECUTIVE BOARD (THE GOVERNING BODY). FORM 990, PART VI, SECTION A, LINE 7B CERTAIN ACTIONS TAKEN BY THE EXECUTIVE BOARD IS SUBJECT TO RATIFICATION BY THE MEMBERSHIP OF THE UNION FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE FINANCIAL SECRETARY/BUSINESS MANAGER PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE EXECUTIVE BOARD OF TRUSTEES ADOPTED A CONFLICT OF INTEREST POLICY IN THE 2014 PLAN YEAR. THE EXECUTIVE BOARD WILL REVIEW THE CONFLICT OF INTEREST POLICY ONCE A YEAR AND WHEN A NEW BOARD IS ELECTED. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST FORM 990, PART XII, LINE 2C: THE FINANCIAL SECRETARY / BUSINESS MANAGER REVIEWS THE DRAFT AUDIT ALONG WITH THE ORGANIZATION'S ACCOUNTANT. ONCE THEY APPROVE THE AUDIT, THE FINAL AUDIT IS PRESENTED TO THE FULL EXECUTIVE BOARD FOR APPROVAL. THE FINANCIAL SECRETARY / BUSINESS MANAGER SELECTS THE AUDITOR SUBJECT TO RATIFICATION BY THE FULL EXECUTIVE BOARD. IBEW LOCAL 1357 INSURANCE TRUST 1103 9TH AVENUE SUITE 200 HONOLULU HI 96816 996035859 PROVIDE INSURANCE BENEFITS TO PARTICIPANTS HI 501(C)(9) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 IBEW LOCAL 1357 INSURANCE TRUST Q 398 COST STUDY