2024-10-01T19:25:59-05:00 2023-02-28 990178889 LEMKE CHINEN & TANAKA CPA INC 500 ALA MOANA BLVD 2-302 HONOLULU HI 96813 990 2022-03-01 996016431 HAWAII MASONS'& PLASTERERS' TRAINING TRUST FUND HAWA 8088453901 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96817 PETER IRIARTE MICHAEL MAZZONE TRUSTEE/TRUSTEE 8088453901 2024-10-01 0 PAUL ASANO P00036113 8085336254 2022 2024-10-15 13:58:12Z X PETER IRIARTE MICHAEL MA 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96817 6401093 0 X N/A X 1967 HI TO PROVIDE TRAINING OR TRAINING AIDS TO CERTAIN INDIVIDUALS SATISFYING CERTAIN ELIGIBILITY REQUIREMENTS AS REQUIRED BY LOCAL STATE APPRENTICESHIP TRAINING LABOR LAWS. 10 10 8 0 0 0 0 0 1406613 1426851 134030 29256 287769 228535 1828412 1684642 0 0 0 0 656538 768785 0 0 0 683323 705122 1339861 1473907 488551 210735 5686441 7504382 13091 1744457 5673350 5759925 TO PROVIDE TRAINING OR TRAINING AIDS TO INDIVDUALS SATISFYING CERTAIN ELGIBILTY REQUIREMENTS 0 0 279691 TO PROVIDE TRAINING TO INDIVIDUALS SATISFYING CERTAIN ELIGIBILITY REQUIREMENTS. 768785 TO PROVIDE SALARIES AND RELATED EXPENSES FOR TRAINING STAFF. 257504 TO PROVIDE FOR ADMINISTRATIVE SERVICES TO THE PLAN. 1305980 0 0 0 0 0 0 0 0 0 1 0 0 1 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 8 0 8 1 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X HAWAII MASONS' & PLASTERERS' ADMIN 8088453901 560 NORTH NIMITZ HIGHWAY SUITE 209 HONOLULU HI 96817 X GLEN KANESHIGE MGMT TRUSTEE 1.00 X 0 0 0 FRANK HEDANI MGMT TRUSTEE 1.00 X 0 0 0 CLAUDE MATSUMOTO MGMT TRUSTEE 1.00 X 0 0 0 MICHAEL MAZZONE MGMT TRUSTEE 1.00 X 0 0 0 FRANCIS PASCUAL MGMT TRUSTEE 1.00 X 0 0 0 PETER IRIARTE LABOR TRUSTEE 1.00 X 0 0 0 MICHAEL LOVEDIRO LABOR TRUSTEE (ALTERNATE) 1.00 X 0 0 0 MAXCIMO MANIPON LABOR TRUSTEE 1.00 X 0 0 0 TRYSON MOOK LABOR TRUSTEE 1.00 X 0 0 0 JEFFREY ORNELLAS LABOR TRUSTEE 1.00 X 0 0 0 MELVIN SILVA JR LABOR TRUSTEE 1.00 X 0 0 0 PATRICK CORONAS TRAINING COORDINATOR 40.00 X 122493 0 52979 IKAIKA CASTILLO TRAINING COORDINATOR 40.00 X 122493 0 52979 ZACH BONILLA TRAINING COORDINATOR 40.00 X 122968 0 52979 RICHARD J DAOS SR TRAINING COORDINATOR 40.00 X 122653 0 52979 490607 0 211916 4 0 1 0 HAWAII MASONS AND PLASTERERS ADMINISTRAT 2251 NORTH SCHOOL STREET HONOLULU HI 96819 ADMINISTRATIVE SERVICES 257504 1 EMPLOYERS CONTRIBUTION 900099 1424418 1424418 LIQUIDATED DAMAGES AND PAYROLL AU 900099 2433 2433 1426851 139870 139870 4605837 4716451 -110614 -110614 -110614 EXPENSE REIMBURSEMENT 900099 228535 228535 228535 1684642 1655386 0 29256 X 515840 116459 95073 41413 17090 67715 5376 265999 19692 94873 9327 12769 55599 TRAINING PROGRAM SUPPLI 67150 DONATION AND APPPRENTIC 31629 AUTO & TRAVEL EXPENSES 24786 BANK FEES 21800 11317 1473907 X 21998 21998 159988 143337 113053 144943 13880 14546 1008385 836904 171840 171481 5170844 5284499 34838 1723578 5686441 7504382 13091 36192 0 1708265 13091 1744457 X 5673350 5759925 0 0 0 0 5673350 5759925 5686441 7504382 X 210735 -124160 0 X 0 0 0 509740 363112 146628 498645 473792 24853 171481 ACCRUED INTEREST AND DIVIDENDS 31846 DUE FROM ADMINISTRATIVE OFFICE 14904 RIGHT TO USE ASSETS FOR OPERATING LEASE 1676828 1723578 CURRENT OPERATING LEASE LIABILITES 28245 LONG TERM OPERATING LEASE LIABILITES 1680020 1708265 X 1555106 -124160 -124160 1679266 5376 5376 1684642 1468531 0 1468531 5376 5376 1473907 PART X, LINE 2: THE FINANCIAL STATEMENTS CONTAIN THE FOLLOWING DISCLOSURE PERTAINING TO FIN48 (ASC740): "THE TRUST FUNDING CERTAIN BENEFITS OF THE PLAN RECEIVED AN EXEMPTION LETTER FROM THE IRS DATED APRIL 5, 1970, 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 2023 OR 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 IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE THAN LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS." 0 0 0 ZACH BONILLA TRAINING COORDINATOR 122968 0 0 0 0 0 29479 0 23500 0 175947 0 0 0 RICHARD J DAOS SR TRAINING COORDINATOR 122653 0 0 0 0 0 29479 0 23500 0 175632 0 0 0 PATRICK CORONAS TRAINING COORDINATOR 122493 0 0 0 0 0 29479 0 23500 0 175472 0 0 0 IKAIKA CASTILLO TRAINING COORDINATOR 122493 0 0 0 0 0 29479 0 23500 0 175472 0 0 0 PART I, LINE 1A HIGHEST COMPENSATED EMPLOYEE HAVE NOT INCURRED ANY OF ABOVE ACTIVITIES. PART I, LINE 1B HIGHEST COMPENSATED EMPLOYEE HAVE NOT INCURRED ANY OF ABOVE ACTIVITIES. FORM 990, PART VI, SECTION B, LINE 11B COPY OF FORM 990 GIVEN TO TRUSTEES FOR REVIEW AND APPROVAL BEFORE FILING FORM 990, PART VI, SECTION B, LINE 12C ANNUAL WRITTEN CONFLICT OF INTEREST POLICY STATEMENT IS CIRCULATED AND SIGNED BY TRUSTEES FORM 990, PART VI, SECTION B, LINE 15 ANNUAL REVIEW OF ADMINISTRATIVE FEES INCLUDING SALARY AMOUNTS CONDUCTED BY HAWAII MASONS AND PLASTERERS ADMINISTRATIVE COMMITTEE. PREPARATION OF ANNUAL OPERATING BUDGET INCLUDES REVIEW OF COMPLIANCE WITH COMPENSATION AMOUNTS OF TRAINING FUND EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 REVIEW OF DOCUMENTS MADE AVAILABLE ON REQUEST FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC GLEN KANESHIGE - 1099 ALAKEA STREET, SUITE 1600, HONOLULU, HI 96813. FRANK HEDANI - P.O. BOX 17909, HONOLULU, HI 96817. CLAUDE MATSUMOTO - 1860 ALA MOANA BLVD, SUITE 2100, HONOLULU, HI 96815. MICHAEL MAZZONE - 746 BANNISTER STREET, HONOLULU, HI 96819. FRANCIS PASCUAL - 94-099 LEOKANE STREET, #1, WAIPAHU, HI 96797. PATRICK CORONAS - 1188 SAND ISLAND PARKWAY, HONOLULU, HI 96819. IKAIKA CASTILLO - 1188 SAND ISLAND PARKWAY, HONOLULU, HI 96819. ZACH BONILLA - 1188 SAND ISLAND PARKWAY, HONOLULU, HI 96819. RICHARD J DAOS SR. - 1188 SAND ISLAND PARKWAY, HONOLULU, HI 96819. FORM 990, PART IX, LINE 11G ADMINISTRATIVE FEES 257,504. INSTRUCTORS EES 8,495. PART X, BALANCE SHEET ADDITIONAL ASSET, LINE 15(B) ORIGINALLY REPORTED $46,750 RIGHT TO USE ASSETS FOR OPERATING LEASE 1,676,528 AMENDED AMOUNT $1,723,278 ADDITIONAL LIABILITY, LINE 25(B) ORIGINALLY REPORTED $ -0- CURRENT AND LONG TERM OPERATING LEASE LIABILITES 1,708,265 AMENDED AMOUNT $1,708,265 PART IX STATEMENT OF FUNCTIONAL EXPENSES LINE 16(A) OCCUPANY ORIGINALLY REPORTED $63,436 ADDITIONAL RENT EXPENSE 31,437 AMENDED AMOUNT $94,873 MASONS PENSION TRUST FUND 2251 NORTH SCHOOL STREET HONOLULU HI 96819 996012128 PROVIDE RETIREMENT BENEFITS TO ELIGIBLE INDIVIDUALS HI 401(A) N/A 0 MASONS & PLASTERERS ANNUITY TRUST FUND 2251 NORTH SCHOOL STREET HONOLULU HI 96819 996024001 PROVIDE RETIREMENT BENEFITS TO ELIGIBLE INDIVIDUALS HI 401(A) N/A 0 MASONS HEALTH & WELFARE TRUST FUND 2251 NORTH SCHOOL STREET HONOLULU HI 96819 996014747 PROVIDE HEALTH BENEFITS TO ELIGIBLE INDIVIDUALS HI 501(C)(9) N/A 0 MASONS VACATION & HOLIDAY TRUST FUND 2251 NORTH SCHOOL STREET HONOLULU HI 96819 990174790 PROVIDE VACATION BENEFITS TO ELIGIBLE INDIVIDUALS HI 501(C)(9) N/A 0 HAWAII MASONS AND PLASTERERS UNIONS HAWAII INDUSTRY STABILIZATION COMMITTEE 2251 NORTH SCHOOL STREET HONOLULU HI 96819 352556224 TO IMPROVE COMMUNICATIONS AND ORGANIZATION BETWEEN CBA ENTITIES HI 501(C)(6) N/A 0 HAWAII MASONS AND PLASTERERS ADMINISTRATIVE OFFICE 2251 NORTH SCHOOL STREET HONOLULU HI 96819 990224301 TO PROVIDE ADMINISTRATIVE AND GENERAL SERVICES HI N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 1 0 0 HAWAII MASONS AND PLASTERERS ADMINISTRATIVE OFFICE P PERCENTAGE ALLOCATION