2024-05-28T19:50:30-05:00 2023-07-31 952302617 SINGERLEWAK LLP 500 ALA MOANA BLVD BLDG 2 302 HONOLULU HI 96813 990 2022-08-01 990168649 HAWAII IRON WORKERS TRAINING PLAN HAWA 8086718225 94-497 UKEE ST WAIPAHU HI 96797 BRONSON PARIS T KAWIKA CHUN UNION TRUSTEE / MGT TRUSTEE 8086718225 2024-05-17 BRONSON PARIS T KAWIKA CHUN 999009999 0 DIANE HOSOKAWA P00922102 8085336254 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z BRONSON PARIS T KAWIKA 94-497 UKEE STREET WAIPAHU HI 96797 1622853 0 X N/A X 1976 HI TO PROVIDE EDUCATIONAL, SAFETY, AND TRAINING BENEFITS TO PLAN PARTICIPANTS SATISFYING ELIGIBILITY REQUIREMENTS. 12 8 10 0 0 0 0 0 643083 627725 6314 89565 0 0 649397 717290 0 0 0 0 599287 637304 0 0 0 205442 260638 804729 897942 -155332 -180652 2549388 2463604 44165 139033 2505223 2324571 TO PROVIDE EDUCATIONAL BENEFITS TO PLAN PARTICIPANTS SATISFYING CERTAIN ELIGIBILITY REQUIREMENTS. 0 0 637304 THE PLAN PROVIDES TRAINING BENEFITS TO ELIGIBLE PARTICIPANTS BY PAYING FOR THE TRAINING COORDINATORS AND INSTRUCTORS SALARY ($433,726), PAYROLL TAXES ($37,116), AND EMPLOYEE BENEFITS ($166,462). 46989 THE PLAN PROVIDES TRAINING PROGRAMS TO ELIGIBLE PARTICIPANTS: SAFETY PROGRAMS ($3,983), APPRENTICESHIP PROGRAMS ($2,005), WELDING CERTIFICATION TRAINING ($40,768), AND JOURNEYMAN RETRAINING ($233). 684293 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 1 0 0 0 1 1 0 0 0 0 0 0 1 0 0 1 6 0 1 10 1 0 0 0 0 0 0 0 0 X 12 8 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 OFFICE 8086718225 94-497 UKEE STREET WAIPAHU HI 96797 X EDSON HOO MANAGEMENT TRUSTEE 0.50 X 0 0 0 T KAWIKA CHUN MANAGEMENT TRUSTEE 0.50 X 0 0 0 DOUGLAS F EWART MANAGEMENT TRUSTEE 0.50 X 0 0 0 GAYLORD LOVELL MANAGEMENT TRUSTEE (ALT) 0.50 X 0 0 0 HENRY TAKAHASHI MANAGEMENT TRUSTEE 0.50 X 0 0 0 CLYDE EUGENIO LABOR TRUSTEE (FORMER) 0.50 X 0 0 0 SHON MOEA'I LABOR TRUSTEE 0.50 X 0 0 0 LINCOLN NAIWI JR LABOR TRUSTEE 0.50 X 0 0 0 JOSEPH O'DONNELL LABOR TRUSTEE 0.50 X 0 0 0 MELVIN KAHELE LABOR TRUSTEE 0.50 X 0 0 0 BRONSON PARIS LABOR TRUSTEE 0.50 X 0 0 0 LINCOLN NAIWI SR LABOR TRUSTEE (ALT) 0.50 X 0 0 0 CHRIS STOWERS MANAGEMENT TRUSTEE (FORMER) 0.50 X 0 0 0 DAVID A MILLER JR MANAGEMENT TRUSTEE 0.50 X 0 0 0 BRENT HOLCOMB MANAGEMENT TRUSTEE 0.50 X 0 0 0 TIMOTHY HAN LABOR TRUSTEE 0.50 X 0 0 0 GLENN EUGENIO TRAINING COORDINATOR 50.00 X 185384 0 65405 JOSEPH H WONG TRAINEE COORDINATOR 50.00 X 162793 0 65405 348177 0 130810 2 0 1 0 0 EMPLOYER CONTRIBUTIONS 900099 624981 624981 LIQUIDATED DAMAGES 900099 2744 2744 627725 89565 89565 905563 905563 0 0 717290 627725 0 89565 433726 70009 96453 37116 1157 39267 2254 57573 75723 7 9734 WELDING CERTIFICATION T 40768 REIMBURSEMENT TO ADMINI 19633 REPAIRS AND MAINTENENCE 7719 SAFETY AND APPRENTICESH 5988 815 897942 16212 25414 2464303 2269778 51866 56374 42489 42364 132 125 16875 111913 2549388 2463604 14373 13442 29792 125591 44165 139033 X 2505223 2324571 0 0 0 0 2505223 2324571 2549388 2463604 -180652 0 X X 0 1 X 1 0 278 153 125 42211 42211 0 125 PAYROLL LIABILITIES 2433 ACCRUED VACATION 28932 OPERATING LEASE LIABILITY 94226 125591 X 717290 0 717290 0 717290 897942 0 897942 0 897942 PART X, LINE 2: 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 IRS DATED JUNE 20, 1978, STATING THAT THE TRUST IS TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (IRC). 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 TAXES HAVE BEEN RECORDED IN THE YEARS ENDING 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." X 1 1 0 0 0 GLENN EUGENIO TRAINING COORDINATOR 185384 0 0 0 0 0 34980 0 30425 0 250789 0 0 0 JOSEPH H WONG TRAINEE COORDINATOR 162793 0 0 0 0 0 34980 0 30425 0 228198 0 0 0 PART I, LINE 1A THE PLAN'S TRUSTEE TRAVEL POLICY ALLOWS FOR TRUSTEES AND COMMITTEE MEMBERS TO ATTEND EDUCATIONAL CONFERENCES VIA FIRST CLASS IF ONE OF THE FOLLOWING APPLY: (1) MEDICAL NECESSITY, (2) PHYSICAL STATURE, (3) TRAVEL IS EAST OF THE ROCKY MOUNTAINS. FOR THE EDUCATIONAL CONFERENCES ATTENDED, ALL WERE IN LAS VEGAS. TRAVEL VIA FIRST CLASS OCCURRED DUE TO RULE 2 AND RULE 3, WHICH IS IN-LINE WITH THE PLAN'S POLICY. THESE CONFERENCES WERE NOT TREATED AS TAXABLE COMPENSATION. GLENN EUGENIO KEY EMPLOYEE AND FAMILY MEMBER (BROTHER) OF CLYDE EUGENIO (TRUSTEE). 185384 EMPLOYMENT 0 FORM 990, PART VI, SECTION A, LINE 2 UNION TRUSTEE SHON MOEA'I AND UNION TRUSTEE BRONSON PARIS - FAMILY RELATIONSHIP. UNION TRUSTEE CLYDE EUGENIO AND KEY EMPLOYEE GLENN EUGENIO - FAMILY RELATIONSHIP. UNION TRUSTEE LINCOLN NAIWI SR. AND UNION TRUSTEE LINCOLN NAIWI JR. - FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE 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 TRUSTEES ANNUALLY. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST COPIES ARE MADE FOR A FEE. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC EDSON HOO - 850 AHUA STREET, HONOLULU, HI 96819. T. KAWIKA CHUN - 2846 UALENA STREET #5, HONOLULU, HI 96819. DOUGLAS F. EWART - P.O. BOX 700028, KAPOLEI, HI 96709. GAYLORD LOVELL - 94-092 LEOKANE STREET, WAIPAHU, HI 96797. HENRY TAKAHASHI - 99-056 KOAHA WAY, AIEA, HI 96701. CHRIS STOWERS - 11444 E. GERMANN ROAD, MESA, AZ 85212. DAVID A. MILLER JR. - P.O. BOX 30246, HONOLULU, HI 96820. FORM 990, PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR. BOARD OF TRUSTEES SELECTS AN INDEPENDENT AUDITOR. ADMINISTRATOR AND BOARD OF TRUSTEES FORMALLY REVIEW AND APPROVE THE FINANCIAL STATEMENTS. HAWAII IRON WORKERS HEALTH & WELFARE PLAN 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 VACATION & HOLIDAY PLAN 94-497 UKEE STREET WAIPAHU HI 96797 990166477 TO PROVIDE VACATION & HOLIDAY BENEFITS TO ELIGIBLE PLAN PARTICIPANTS HI 501(C)(9) 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 HAWAII IRON WORKERS ADMINISTRATIVE OFFICE 94-497 UKEE STREET WAIPAHU HI 96797 990164675 TO PROVIDE ADMIN SERVICES FOR VARIOUS EMPLOYEE-EMPLOYER BENEFIT FUNDS HI N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0